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TaxTMI 
Draft Circulars for comments on Draft ‘Bill of Entry (Electronic Declaration) Regulations, 2011’ and Draft ‘Shipping Bill (Electronic Declaration) Regulations, 2011’
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....raft Circulars for comments on Draft ‘Bill of Entry (Electronic Declaration) Regulations, 2011’ and Draft ‘Shipping Bill (Electronic Declaration) Regulations, 2011’ <br>Income Tax<br>Dated:- 2-9-2011<br><BR>NOTICE (To elicit response / Comments only) Draft 'Bill of Entry (Electronic Declaration) Regulations, 2011' and Draft 'Shipping Bill (Electronic Declaration) Regulations, 2011' F.No.450/26/2011-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs 227-B, North Block, New Delhi-110001 1st September, 2011. `Self-Assessment' has been introduced in Customs vide Finance Act, 2011. Further, it has been made mandatory for importers and exporters to file declarations electronically. These changes necessitated a re-look at the extant regulations / forms. Accordingly, draft 'Bill of Entry (Electronic Declaration) Regulations, 2011' and draft 'Shipping Bill (Electronic Declaration) Regulations, 2011' have been prepared by CBEC and are attached ....
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....herewith as Annexure - 'X' & 'Y' respectively. 2. Board solicits comments and suggestions on the above draft Regulations from the trade and industry associations, departmental officers and others. The comments and suggestions to the draft Regulations may please be sent latest by 16th September, 2011, to Director (Customs), Ministry of Finance, Department of Revenue, Central Board of Excise & Customs, Room No.227-B, North Block, New Delhi - 110001 or at Fax No. (011) 23092173 or at e-mail I.D.: [email protected] 3. Draft 'Bill of Entry (Electronic Declaration) Regulations, 2011' and draft 'Shipping Bill (Electronic Declaration) Regulations, 2011' have been put up only to elicit public response. Final decision shall be taken only after due examination of the responses received. ( R. P. Singh ) Director (Customs) Encl: As stated above. To All Concerned. Annexure - 'X' Draft 'BILL OF ENTRY (ELECTRONIC DECLARATION) REGULATIONS, 2011' In exerci....
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....se of the powers conferred by section 157, read with section 46 of the Customs Act, 1962 (52 of 1962), and in supersession of the Bill of Entry (Electronic Declaration) Regulations,1995, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title, extent and commencement. - (i) These regulations may be called the Bill of Entry (Electronic Declaration) Regulations, 2011. ii) These regulations shall apply to the import of goods through all customs stations where the Indian Customs Electronic Data Interchange System (ICES) is in operation. (iii) These regulations shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "authorised person" means an importer or a person holding a valid licence under the Customs House Agents Licensing Regulations, 2004 who is authorised by such importer; (b) "bill of entry" means electronic declaration that has been accepted and assigned a unique number b....
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....y the ICES, and its print-outs; (c) "electronic declaration" means particulars relating to the imported goods that are entered in the ICES; (d) "ICEGATE" means Indian Customs EDI Gateway, an e-commerce portal of the Central Board of Excise and Customs; (e) "service centre" means the place specified by the Commissioner of Customs where the data entry of an electronic declaration is carried out; (f) words and expressions used and not defined herein but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning respectively, assigned to them in the said Act. 3. The authorised person may enter the electronic declaration in the ICES by himself through ICEGATE or by way of data entry through the service centre. In the case of data entry through the service centre, the authorised person shall furnish the particulars, in the format set out in Annexure-A to these regulations. 4. The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the ICES either through ICEGATE or by way of data entry through the service centre, a unique bill of entry number is generated by the ICES for....
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.... the said declaration. 5. After the completion of assessment, the authorised person shall obtain the original bill of entry (customs copy) and challan and present the same along with duty-paid challan and supporting import documents to the proper officer of customs for making an order permitting clearance, after examination of the imported goods if so required. 6. After making order permitting clearance of the imported goods, duplicate bill of entry (importer's copy) and the triplicate bill of entry (exchange control copy) shall be generated by the ICES. The original bill of entry (customs copy) along with supporting import documents shall be retained by the proper officer of customs and after suitable endorsements the duplicate bill of entry (importer's copy) and the triplicate bills of entry (exchange control copy) shall be handed over to the authorized person. Annexure A of X ***** Annexure - 'Y' Draft 'SHIPPING BILL (ELECTRONIC DECLARATION) REGULATIONS, 2011' In exercise of the powers conferred by section 157, read with section 50 of the Customs Act, 1962 (52 of 1962), the Cen....
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....tral Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title, extent and commencement. - (i) These regulations may be called the Shipping Bill (Electronic Declaration) Regulations, 2011. (ii) These regulations shall apply to export of goods from all customs stations where the Indian Customs Electronic Data Interchange System (ICES) is in operation. (iii) These regulations shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "authorised person" means an exporter or a person holding a valid licence under the Custom House Agents Licensing Regulations, 2004 and authorised by such exporter; (b) "electronic declaration" means particulars relating to the export goods entered in the ICES; (c) "ICEGATE" means Indian Customs EDI Gateway, an e-commerce portal of ....
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....the Central Board of Excise and Customs; (d) "service centre" means the place specified by the Commissioner of Customs where the data entry for an electronic declaration is carried out; (e) "shipping bill " means an electronic declaration that has been accepted and assigned a unique number by the ICES, and its print-outs; (f) words and expressions used and not defined herein but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning respectively, assigned to them in the said Act. 3. The authorised person may enter the electronic declaration in the ICES by himself through ICEGATE or by way of data entry through the service centre. In the case of data entry through the service centre, the authorised person shall furnish the particulars, in the format set out in Annexure - A to these regulations. 4. The shipping bill shall be deemed to have been filed and where applicable self assessment of duty completed when, after entry of the electronic declaration in the IC....
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....ES either through ICEGATE or by way of data entry through the service centre, a unique number is generated by the ICES for the said declaration. 5. The checklist together with the supporting export documents and challan evidencing payment of duty and/or cess, if any, shall be presented to the proper officer of customs for making an order permitting clearance, for loading of goods for exportation, after examination of the export goods if so required. 6. After making an order permitting clearance of goods for exportation, the original (customs copy), exporter's copy, exchange control copy and the export promotion copy of shipping bills shall be generated by the ICES. The original (customs copy) of the shipping bill and the checklist shall be retained by the proper officer. The exporter's copy, exchange control copy and the export promotion copy of shipping bill shall after suitable endorsements be handed over to the authorised person. Transference copies of shipping bill shall be generated wherever necessary. Annexure A of Y ***** ============= Document 1 ANNEXURE - A DECLARATION FORM FO....
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....R IMPORT OF GOODS A. Bill of Entry Master Details 1. CHA Details - (a) CHA Licence Number : (b) Name: (c) Address of CHA : 2. Importer Particulars - (a) Importer/Exporter Code: (b) Branch serial Number: (c) Importer Name: (d) Address: (e) Type of Importer (select one): G (i) Government Departments: (ii) Government Undertakings: U (iii) Diplomatic / UN and its Organisations: O (iv) Others: P (f) Authorised Dealer Code of the Bank 3. Type of Bill of Entry - A. Type of Bill of Entry (a) Home Consumption: H (b) Warehouse: W (c) Ex-bond: X (d) Ex-bond Details: Into Bond B/E No. Into Bond B/E Date Warehouse Code Ex-bond Release Details: No. of package to be released Package Code Gross weight Unit of Measurement Additional charges if any for purchases of high seas (HSS) in (INR) Miscellaneous Load (in INR) B Bill of Entry filing status (a) Normal B/E: after filling of IGM and after entry inward. N after filling of IGM and before entry inward. (b) Prior B/E: P (c) Advance B/E: A filed before filling of IGM and before entry inward. 4. High Sea Sale Details - (i) High Sea Sale (HSS) YES NO (ii) If Yes, High Sea Seller's Particulars: (a) Importer....
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.... -Exporter Code(IEC): (b) Branch Serial Number: (c) Name of High Sea Seller: (d) Address: 5. Section 46(1) Proviso case: YES NO 6. Special Requests, if any - (a) First Check requested: YES NO (b) Urgent clearance against Temporary documentation (Kacha BE): YES NO (c) Extension of time limit under Section 48 :* YES NO *If yes, reason for late filing: 7. Other Details - (a) Port of shipment: (b) Country of Origin (if same for all goods of consignment): (c) Otherwise declare at Item level: (d) Country of consignment: B. Import General Manifest Details 8. IGM Details - (a) IGM No :. (b) Date of Entry Inward: 9. MAWB/MBL Details - (a) MAWB/MBL No .: (b) Date of MAWB/MBL: 10. HAWB/HBL Details - (a) HAWB/HBL No .: (b) Date of HAWB/HBL: 11. Commodity Details - A. Package Details - (a) Number of package: Type of package: (b) Weight Details - B. (a) Gross Weight: Unit of weight: (b) C. Marks & Numbers: 12. Additional information for clearance of goods at ICDs - (a) (b) (c) Name of the Gateway port: Gateway IGM Number: Date of Entry Inward at Gateway port: 13. Container details (in case of clearance at ICDs and sea ports), wherever applicable - Co....
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....ntainer NumberSeal NumberFCL/LCL (1)(2)(3) C. Bond & Certificate Details 14. Bond Details - (a) Whether clearance of imported goods is against any type of Bond already registered with Customs: YES NO (b) If yes, provided particulars of Bond: Type of BondBond Regn No. Warehouse (WH) 100% EOUs etc. (EO) Provisional Duty (PD) Job-work (JB) End Use Bond (EU) Undertaking (UT) Re-export Bond (RE) EPCG (EC) DEEC (DE) DFRC (DE) REPL (DE) 15. Certificate Details - (a) Procurement Certificate details from Central Excise Commissionerate: (i) Certificate Number: (ii) Date of Certificate: (iii) Commissionerate Code: (iv) Division Code: (v) Range Code: (b) Miscellaneous Certificate Details : (ii) Certificate Number: (i) Title & Address of Issuing authority D. Invoice Details 16. Single /Multiple Invoice - For Ex Bond BE Invoice Serial No: Whether Import under multiple Invoices: (a) (b) Yes/No If Yes, (i) No. of Invoices: (ii) Total Freight: (c) (iii) Total Insurance: 17. Details of each Invoice - (a) Invoice No .: Date: (b) Purchase Order No .: Date: (c) Contract No .: Date: (d) Letter of Credit (LC) No. Date: (e) Supplier Details: (i) Supplier Name: Supplie....
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....r Address: (ii) (iii) Supplier Country: If Supplier And seller are not same: (f) (i) Seller Name: (ii) Seller Address: (iii) Seller Country: (g) Broker/Agent Details: (i) Broker/Agent Name: (ii) Broker/Agent Address: (iii) Broker/Agent Country: Nature of Transaction (Tick) (h) (i) Sale: (ii) Sale of Consignment Basis: (iii) Hire: (iv) Rent: (v)Replacement: (vi) Gift: (vii) Sample (viii) Other Free of Cost: Terms of payment (Tick): (i) LC: (ii) FOC: (iii) DP: (iv) SD: (v) Others: (j) Conditions or restriction attached to sale, if any: (k) Terms of Invoice (Tick): FOB: CIF: (iii) CI: (iv) CF: (l) Invoice Charges: (i) Invoice Value (ii) Invoice Currency: (m) Method of valuation applicable: Freight, insurance and other charges - (n) Rate(%)AmountCurrency 1% (i) Freight: (ii) Insurance: (iii) Loading, unloading and handling charges -Rule 9(2)(b): (iv) Other charges related to the carriage of goods: (o) Cost and services not included in the Invoice value and other miscellaneous charges : ChargesRate (%)Amount Currency 7 (i)Brokerage and commissions: (ii)Cost of containers: (iii)Cost of packing: (iv) Dismantling, transport and handli....
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....ng charges at the country of export or any other country (v) Cost of goods and services supplied by buyer (vi) Documentation (vii) Country of origin Certificate (viii) Royalties and license fees (ix) Value of proceeds which accrue to seller (x) Cost of warranty services, if any, provided by the seller or on behalf of the seller (xi) Other costs or payments, if any , to satisfy the obligation of the seller (xii) Other charges and payment, if any (p) Discount charges - (i) Whether Discount: (ii) If Yes, (A) Nature of Discount Rate (%) or Amt. (B) (q) Additional Charges for purchase on High Seas, if any (i) Rate (%) or Amount (r) Any other relevant information which has a bearing on Value: (s) Details of SVB Loading wherever applicable (at Invoice level): (If same for all goods of the consignment, otherwise declare at the Item level at S.No.39) Yes/No Yes/No (i) Whether the buyer and seller are related: (ii) if yes, whether the relationship examined earlier by SVB: (iii) If Yes, A. Reference No./ Date / B. Customs House: C. Load On: Assessable Value Duty Both D. Loading Rate (%): Assessable Value Duty Final Provisional Provisional/Final E. ....
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....E. Item Details 18. Detailed Description of Item - (b) Actual Invoice No. (a) Invoice Serial No. Sr.No.DescriptionItem :1Item :2Item :3Item :4 1.Item serial No. in Invoice 2.Item Description 3.Generic Description 4.Unit Price 5.Quantity 6.Unit of Quantity 7.Accessories, if any 8.Manufacture's Name 9.Brand 10.Model/Grade/Specification 11.End-use of the Item 12.Country of Origin 13.previous imports ifany,B/E No. 14.Date 15.Unit Value 16.Currency 17.Custom House Classification Details - Invoice Serial (a) No. Actual Invoice No. (b) Sr.No.DescriptionItem: 1Item: 2Item: 3Item: 4 Item serial No. in Invoice 1. 2.Classification DetailsRITC Code 3.CTH (Preferential/Standard)P/SP/SP/SP/S 4.CTH Notn./ Sr. No. 5.CETH 6.CTH Notn. / Sr.No 7.Educational cess Notn. / Sr.No. 8.SIA Notn. / Sr.No. 9.SED Notn. / Sr.No. 10.TTA Notn./ Sr.No. 11.NCD Duty Notn./ Sr.No. 12.Anti Dumping NotificationsNotn./ Sr.No. 13.Item Sr.No in Notification 14.Quantity 15.Supplier Sr.No. 16.Classification DetailsTariff ValueTariff Value Notification No. 17.Sr.No. of the Item in Notification 18.Quantity 19.SAFTA Notn./Sr.No. 20.Health Notn./Sr. No. 21.Additional CVD Notn/Sr. No. 22.Aggregate Duty Notn/Sr.No. 2....
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....3.Safeguard Duty Notn/Sr.No. 24.Re-import(Y/N) 25.RSP per unit 26.SVB DetailsSVB Ref. No. 27.SVB Date 28.Custom House 29Load Assess Value 30Load on Duty 31.Provisional (P)/Final (F) 32.LicenceFTP Schemes Code, if any 33Import DetailsImport against Licence (Y/N) 34.Para No. /Year of Exim Policy Import Details 20. Shipping Bill Details in case of Reimport - (a) Invoice serial No .: (b) Actual Invoice No .: Sr. No.DescriptionItem :1Item :2Item :3Item :4 .... 1.Item serial No. in Invoice 2.Shipping Bill Number 3.Shipping Bill Date 4.Port of Export 5.Invoice number of SB 6.Item Sr.No. in SB 7.Notn. No./Notn Serial No. 8.Payment made for export on Pro-rata basis (in Rs.)Freight 9.Insurance 10.Calculated Customs Duty 11.Calculated Excise Duty Additional Duties under Section 3(3) - 21. (b) Actual Invoice No .: (a) Invoice serial No .: Sr. No.DescriptionItem:1Item : 2Item: 3Item: 4 1.Item Sr.No. in Invoice 2.Notn. No./ Notn Sr/No. 3.Duty Type (E) 4.Additional Duty Flag(x) 22. Details relating to duty Exemption on FTP Schemes and Licence particular - (a) Invoice serial No .: (b) Actual Invoice No .: Sr.No.DescriptionItem :1Item :2Item :3Item :4 1.Item serial No. in Invoice 2....
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.....Additional Duty Exemption Requested (Y/ N) 3.Notification Sr.No. 4.Licence Registration No. 5.Licence Registration date 6.Debit Value (Rs.) 7.Debit Quantity 8.Unit 9.Item Sr.No. in Licence 23. I hereby enclose the copies of following import documents - (b) Packing list (a) Invoice Note : Where the Invoice contains more than one unit of Item and more than one description of Items, UNIT PRICE of each Item shall be mandatory. DECLARATION I certify that aforesaid declaration, the documents & the information contained therein are true, correct and complete in all respects. Signature: Dated Name of the Signatory: Name of the Importer / Authoris ed Customs House Agent:<BR> News - Press release - PIB....