TaxTMI 
TaxTMI 
Procedure for computerized processing of Bills of Entry under Indian Customs EDI System - (ICES) Imports - at Air Cargo Complex, Sahar, Mumbai - Reg.
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....ll be notified separately. 1. The bills of entry in respect of the following type of goods shall continue to be processed manually as per the existing system. i. Diplomatic goods ii. Unaccompanied baggage. iii. Import of goods under export related schemes e.g. 100% EOUs, EPCG Scheme, EPZ, STP, EHTP, Duty Exemption Passbook Scheme, DEEC, DEPB, etc. iv. Re-imports. v. Import of goods where particulars of goods are not known (Sect 56 cases). vi. Transshipment goods. vii. Import of goods falling under chapter 22 of the Customs Tariff. viii. Cases where Direct Delivery is being requested. ix. Kachcha bills of entry. x. Ex-Bond bills of entry. 2. Attention is also invited to the Public Notice No.24/98 dated 19.09.98 issued by Air Cargo Commissionerate, wherein the Importers were also requested to submit information to register data in the EDI system. It is reiterated that it will not be possible to process the documents under EDI system without the data base of the Importer and Custom House Agents. Therefore, the Importers and the Custom House Agents are advised to submit the required information, so as to avoid delay in clearance of their consignme....
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....er Custom House Agents Licensing Regulations, 1984. The Importers shall also have the option to file Bill of Entry on self-basis. In these cases specific permission has to be obtained from AC-Imports. Such 'SELF' importers shall indicate designation and name of the person signing the declaration as prescribed in Annexure I. 5.2 The schedule of charges for data entry in the import service centre shall be as follows:- a. Entry of a Bill of Entry having upto 5 items : Rs. 60/- b. Each additional block of 5 items : Rs. 10/- c. Amendment fee : Rs. 20/- d. Re-assessment : Rs. 20/- e. For IGM entry : Rs. 50/- f. Third copy of check list : Rs. 10/- g. Charges for additional enquiry : Rs. 5/- 5.3 The above charges include cost of data entry, stationery for printing of Bill of Entry, reply of two queries. 5.4 The CHA shall present the import declaration in the format as prescribed in Annexure I at the Service Centre. The certified copies of the following documents shall be enclosed along with the declaration. i. Invoice ii. Packing list Once the IGMs are filed in the Customs Computer System, when....
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....on (Annexure-I) shall be received only if it is complete in all respects and legible. The declarations can be presented at the Service Centre between 8.00 A.M. and 4.30 P.M. on all working days. 5.10 After data entry by the service centre operator and before submission of a B/E a check list shall be taken by the operator and given to the CHA for authenticating the correctness of the entries. The CHA shall authenticate the entries and return the check list with his signature confirming that the entries are correct. The operator shall then submit the authenticated checklist for the generation of B/E in the system. The operator shall retain the original declaration. 5.11 The submitted Bill of Entry shall be given a B/E No. generated by the computer system and the same shall be endorsed on the check list and returned to the CHA/ Importer. 6. ENQUIRY 6.1 The CHA may make enquiries about the status of any B/E at the enquiry counter of the Service Centre. 6.2 In case of objections/ queries, a print of the same may be given to the CHA on written request. The CHA may furnish his reply in writing. The reply shall be entered in the system. 7. GREEN CHANNEL FACILITY 7.1 El....
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....PRAISMENT 9.1 After the B/E is electronically submitted the assessment shall be made on the basis of declaration and claims made by the importer/CHA. In case the assessing officer does not agree with the importer regarding tariff classification/notifications/declared value etc., he shall record a query for the importer/CHA to reply. In case the Importer agrees with the classification/ valuation proposed by the Assessing Officer, the B/E would be assessed accordingly. However, where the Importer disputes the proposed assessment, the principle of natural justice would need to be followed before finalizing the assessment. 9.2 On enquiry through the Service Centre, Customs copy of the B/E along with the TR-6 challan where required and examination order shall be printed and given to CHA/ Importer. 10. SYSTEMS APPRAISAL 10.1 The appraisement of bills of entry pertaining to gold and Notification, Books, Aircraft parts, will be done automatically by the system itself and not by the Group Appraiser. The B/E should not go through the normal processing channels i.e. Group Appraiser, Auditor, AC. This list is subject to change by Customs. Shed Appraiser can mark the bill of entry t....
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....nk shall enter the particulars of receipt of amount in the system and return two copies of the challan to the CHA/Importer duly stamped and signed. 12.5 Importers can pay duties/dues by cash or DD or both. However, they are advised to open accounts in the aforesaid designated Branch of the bank and give standing advice to the Bank to debit the Customs duty from their accounts for credit to the Customs Head of A/C so that immediately on assessment of the Bill of entry, the amount of duty is paid on the goods and clearance effected without loss of time. 13. EXAMINATION OF GOODS AND DELIVERY 13.1 In the case of 1st check the goods shall be examined as stated above in paragraph 8.2. 13.2 In the case of 2nd check appraisements, the CHA/ Importer shall first register the goods for examination in the manner stated at para 8.2. Thereafter, the CHA/Importer shall put his signature on the printed copies of the B/E, declaring the contents of the B/E to be true and present the copies of the B/E along with Duty paid challan and other documents, duly certified to the Shed appraiser. The documents shall be arranged in the file cover in the following order: i. Duty paid challan; ....
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....esubmit the Bills of Entry in the Import Shed for further processing. In view of his reply to the query, if the Shed Appraiser feels that the Bill of Entry requires reassessment, then he may forward the same back to the concerned Group, through the A.C. (Shed), with his comments. On the basis of the examination report, the report/comments offered by the Shed, the Group may revise the assessment or even raise a further query, if necessary. 13.8 After completing the examination of the goods, the Shed Appraiser would give the order of clearance. 13.9 After the order of clearance on the computer terminal has been signed the Importers copy and Exchange Control copy of the Bill of Entry will be printed along with the Order of Clearance (in triplicate) and the examination report in the Import Shed itself. The print copies of the Bill of Entry shall bear the order of clearance number and name of the examining Appraiser. The importers copy and Exchange Control copy of the Bill of Entry along with two copies of the order of clearance shall be returned to the importer at the counter after the Appraiser has put his signature. One copy of the order of clearance will be attached to the Cus....
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.... permission of the Additional/ Dy. Commissioner of Customs is obtained; and (d) The importer produces the duplicate as well as the exchange control copy for cancellation before amendment is carried out and fresh print outs are generated. 14.3 It may be noticed that no request for attestation of extra copies of the Bill of Entry or for re-prints shall be entertained. Importers/CHAs are advised to keep the original documents (importer's copy of the Bill of Entry and TR-6 challan) safely with them. 15 SECTION 48 CASES Data entry in section 48 cases shall be done as usual. The B/E No. shall be assigned after permission by the Assistant Commissioner. 16 ADVANCE CUSTOMS CLEARANCE SYSTEM 16.1 Consequent upon the amendment of Section 46 of the Customs Act, 1962 by the Finance (No.2) Act, 1996, it is now possible to present a Bill of Entry even before he arrival of the aircraft bringing the imported goods. As per the amended provisions, a Bill of Entry may be presented before the delivery of the import manifest, if the aircraft by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The necessary arrangements have accordingl....
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....mporters/exporters at the time of registration. Please have it registered with this Customs House by producing the original letter of allotment. Please contact AC-EDI for this purpose. T h e System will accept the documents only after registration is done. Please note this is a 10 digit numeric and system will not accept the combination alphanumeric codes as also less or more than 10 digits. If the Importer has more than one address registered in the system for a particular IE code then please writes the address for which the Bill of Entry is being filed and the invoice should also have the same address. PERSONAL IMPORTS: In case of personal Import where the goods are imported under personal name, please write clearly "PERSONAL". Please write the name and address of the person that should match with the name and address given on the delivery order issued by the airline. GOVERNMENT: Ministries and Departments of the Central or a State Government are exempt from obtaining Importer/Exporter codes. Wherever the import is being made by such departments/ministries, please write "GOVERNMENT" in bold letters with their Complete address. Public Sector Enterprises are not e....
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....mation. 7 MAWB NUMBER :(Mandatory, Field Length: 20) Please write the Master Airway Bill Number as given by airlines. The system does not accept MAWB number which is more or less than 11 characters. The MAWB number is entered without any blank or prefix.The MAWB number 020-6974-7296 will be entered as 02069757296. MAWB DATE :(Mandatory, Field Length: 8) Please write the date of the Master Airway Bill Number. 8 HAWB NUMBER :(Field length :20) Please write the House Airway Bill Number as given by Airlines. The HAWB number is entered without any blank or prefix. EXAMPLE : The HAWB number 12-8763 will be entered as 128763 9 MARKS AND NUMBERS: (Field Length : 20) Please write the Marks and Numbers, if any, given on the packages for identification of the packages. 10 NUMBER OF PACKAGES: (Mandatory) (Field length : 4) Please write the total number of packages of the consignment and the type of packages (i.e. boxes, bags, drums etc.) EXAMPLE : 30 Boxes; For multiple IGMs, please write the number of packages of each IGM. 11 GROSS WEIGHT :(Mandatory Field Length : 9) Please write the gross weight of consignment and the uni....
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....R PRIVATE) Please write "GOVERNMENT" if the importer is a Central of State Government department. Please write "PUBLIC SECTOR" if the importer is a public sector company. Please write "PRIVATE" if the importer does not fall under the above mentioned categories. 14A WHETHER FIRST CHECK REQUIRED? (Y/N) (Mandatory) If first check of goods is requested, please write "YES" else "NO" IF YES, REASONS THEREOF(Field Length: 2000) Please write the reasons for requesting first check. 14B WHETHER GREEN CHANNEL CLEARANCE REQUIRED (Y/N) (Mandatory) If green channel is requested, please write "YES" else "NO 15 INVOICE DETAILS" NOTE -1 Invoice details have 8 sub-heads. Please carefully complete the information since the assessment of the consignment is done based on the information given herein. Please attach a clear copy of invoice along with declaration form. The following vital information should be clearly highlighted in the invoice. a) Supplier's name and complete address. The document will not be accepted if the complete address of the supplier is not available on the copy of the invoice. b) The country of origin should match with ....
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.... B INVOICE DATE : (mandatory, Field length: 8) Please write the date as mentioned on the invoice. For multiple invoices please write the invoices dates as shown above. (Note-2) C VALUE OF INVOICE (Mandatory, Field Length : 13) Please write the value of the invoice. The value of the invoice written should be equivalent to the total of item values i.e. Unit price X Quantities for all items listed in the invoice. Discounted value is not accepted except for the consignments of books/journals or with the prior approval of the Assistant Commissioner. For multiple invoices, please write the values of each invoice as shown above.(Note 2) If the invoices have more than one currency, please write the currency of individual invoice along with the value as shown above. (Note 2) EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. XXX 10 50 500 In such a case, fr....
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.... Total Desc. Price CIF 1. YYY 10 45 450 Freight charges = 50 TOTAL CIF = 500 4) CI - There can be two types of CI invoices. a) Where the unit prices includes the insurance charges please write the actual freight charges or n percentage in the designated field of the Declaration form. EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. YYY 10 50 500 b) Where the unit price does not include the insurance charges and are mentioned separately in the invoice, please write insurance charges in the designated field of the declaration form. EXAMPLE: Item &....
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....ite any other charges given in invoice along with the currency (packing, handling, inland freight etc.) Please write the total of all such charges and do not include landing charges. This is calculated by the system. The value given in other charges field is added tot total cost for calculating assessable value of the consignment. The other charges get apportioned to all the items of the Bill of Entry. 16 SVB LOADING (Y/N) (Mandatory) Please write "YES" if any loading has been decided by the Special Valuation Branch of Customs, else write "NO". The SVB loading is decided on the basis of relationship between the buyer and the seller. Please refer to field number 22 of the declaration form. There may be some cases where it has decided by Special Valuation Branch not to load the value on the basis of declared value by the importer. In such cases, please write "N" IF YES, PLEASE PROVIDE THE FOLLOWING INFORMATION : a) REFERENCE NUMBER Field Length : 20 Please write the SVB Reference number. ASSESSABLE VALUE (A) DUTY (B) BOTH (C) b) DATE Please write the date of the SVB reference c) CUSTOM HOUSE Please write the Customs House name, City in which the....
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....RITC CODE Field Length : 8 Please consult Revised Indian Trade Classification Book published by the Directorate General of Commercial Intelligence and Statistics, Calcutta, (1996 version) before writing this code on the declaration form. T h e system will not accept field length less or more than 8 characters. d) CTH CODE Field Length : 6 Please write the Customs Tariff Heading under which the item is classified. Please consult the Tariff before writing the code. The system will not accept the code which is less or more than 6 characters. e) NOTIFICATION NUMBER/YEAR Field Length : 10 Please write the notification number/ year and relevant Serial number, if any, for claiming concessional Basic Customs Duty benefits. T h e serial number is neither printed on the Checklist or on the Bill of Entry but will appear on the screen of the Appraising Officer. The system will do the calculations based on the information given in both the fields. EXAMPLE : For CTH Code 901849 Notification number 11 Year 1997 Serial number 213A Be written as : ....