TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System - (ICES – 1.5 ) for Imports and Exports, at ICD Surat Hira Bourse, 3rd floor, SAR Corporate Center, T.P.Scheme no. 03, Katargam, Surat, Gujarat – 395008– Reg.
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....ration (DGDC) Limited, UN LOCODE INHIR6. Vide Notification No. 107/2012-Customs (N.T.) dated 04.12.2012 issued by CBEC, Ministry of Finance, Department of Revenue, the Central Government declared Katargam, Chauryasi (Surat) as a place for unloading of imported goods and the loading of export goods. Subsequently, vide Notification No. 20/2012-Customs(N.T.) dated 07.12.2012 issued under Section 8 of the Customs Act, 1962, the Commissioner of Customs, Ahmedabad approved and specified the premises of ICD Surat Hira Bourse as the area for the Customs and the Custodian situated on the 3rd floor of SAR Corporate Centre situated on the T.P. scheme No. 03, F.P. No. 108, Sub-DistrictChauryasi, Katargam, Dist Surat, Gujarat 395008 as the area for the purpose of storage and clearance of import and export cargo. Further, in terms of Notification No. 2/95(CCP) dated 20.10.95 issued by the Commissioner of Customs (Prev.), Ahmedabad appointing the DGDC Ltd. (DGDCL) as Custodian for Surat Hira Bourse in place of the earlier custodian MMTC Ltd., 15 posts have been sanctioned by the Director General (HRD), New Delhi on cost recovery basis. All other required formalities including preproduction testin....
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....toms brokers are required to register their details in ICES at the respective Custom Houses from where they have been licensed. If they intend to operate at other stations, the intimation of the same should be registered in ICES at the respective stations. In case the Custom House from where the Customs broker has been licensed is not yet brought under ICES, such Customs brokers should approach the Customs authorities indicated in the enclosed chart against respective Custom Houses. No reregistration is required in case the agency is already registered at any existing Customs location where ICES1.5 is operational. (List of Custom Houses for Customs broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 1.3 Registration of Airlines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the AirLines/Agents and Consol Agents at the Ports of entry. The AirLines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.4 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those w....
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.... Measurement Codes attached as Appendix 5. 1.8 Country Codes: Wherever in the Bill of Entry or IGM etc. reference to country name is required to be made appropriate Code of the country as indicated in the list of country codes appended to this Public Notice should only be used. List of Country Codes attached as Appendix 6. 1.9 Port Codes: All the ports of the world have been codified by United Nation and allotted UN LOCODEs. Appropriate port code should only be indicated wherever reference to port name is required to be made in a Bill of Entry and IGM or any other document. It is not possible to attach list of all port codes being too large. Correct code may be obtained from the respective Carriers or checked from UN website. (http://www.unece.org/cefact/locode/) 1.10. Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licences which are received by Customs from DGFT online. (such licenses shall automatically be registered in ICES a....
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....are pre-requisite for Gate-In process at Destination Air /ICD Site. 1. Transshipment Permit has already been (TP) granted by ACT/DCT at the Gateway Air Site; 2. Cargo loading report, (Updated Truck and Seal No. details) has been fed into the system by the Preventive Officer (PO) at the Gateway Air Port; 3. Cargo has been physically transported to the destination site and received by the custodian at the destination site; 4. Custodian has presented a signed copy of the list of packages / packets received line-wise. It is assumed that the custodian will furnish the arrival list of cargo after necessary segregation of cargo. For Gate-In process at the Destination Air/ICD Site, the following processing steps have to be followed. 1. The local Custodian will approach the Proper Officer assigned for Gate-in entry with a signed Cargo Arrival Report (which may contain cargo for one or multiple TPs). 2. The following parameters will be provided (ANNEXURE B): a. Gateway Site Code b. TP No. and Date c. Mode of Transport (Air/Road) d. Truck No. and Seal No. (in case of Road Transport)/Flight No. and dat....
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.... Once the TP is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM No., Airway Bill etc. and the Bill of Entry would be accepted only if the relevant particulars match with those in the TP. If any Bill of Entry is not accepted by the system, the importers/Customs brokers should verify whether the IGM Nos. or the Airway Bill Nos. have been correctly furnished in the Annexure 'C' submitted by them. (iii) The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word "do" will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash(/) and the issuing year (e.g. 201/81, 083/93). The notification no. ind....
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.... 'C' declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. Remote filing through ICEGATE The Customs brokers/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should 'one time' register their details with ICEGATE. Detailed procedure for registration can be seen in 'New Registration Module' from the website www.icegate.gov,in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Importers, customs brokers, Air lines, and their agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), ....
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.... the date of submission of Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty specified in the Customs Tariff, Central Excise Tariff, Cess Schedules, various notifications imposing rates of duty on imported goods and exemption notification as claimed by the importers in the Bill of Entry. Processing of the Bill of Entry takes place in an automated environment and workflow according to the jurisdiction of Customs Officers as provided under the law. (ii) In general at major Custom Houses, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill ....
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....ssessment. (RMS Circular of 2006) 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure 'C'. In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC/DC (Group), the query will be printed in the Service Centre for being passed on to the Customs broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case Assessing officer and AC/DC, as the case may be, agrees, ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs broker /Importer shall take print of the assessed copy of B/E along with three ....
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....all indicate his objection online and forward the document back electronically in the system to Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for the location. 4.5 Printing of Assessed copy of Bill of Entry: After completion of assessment, print out of one assessed copy of Bill of Entry and 3 copies of TR-6 Challan shall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs broker/Importer from where the Bill of Entry has been submitted to Customs system. 5 Payment of Duty and Electronic transmission of Delivery Order In case of other than e-payment, after the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 Challans are obtained by the Customs broker/ Importer, copies of the TR-6 challans shall be presented to the designated bank i.e. Bank of ....
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....d by the importer. xi Technical literature, xii Licence in original and a photocopy of licence. xiii Any other document/ certificate necessary for clearance of goods. As a measure of simplification the CBEC vide its Circular No. 01/2015 dated 12/01/2015 provided the importers/exporters with an option to merge their Commercial invoice and packing list if it contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net Weight; f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods registration. and examine the goods, wherever prescribed. After the examination report is submitted in the system, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdt. screen for out of charge. The signature of the Customs broker/ Importer shall be obtained on the report, in token of that the goods have been examined in their presence. Name of....
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....nd date on the same. The Importer/Customs broker will present the Importer's copy of the order of clearance to the Customs officer at the Gate along with importer's copy of the Bill of Entry and the Custodian's Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. Section 48 Cases Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of ....
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....Procedure for Clearance under Export Promotions Schemes Requiring DGFT Licence / Bond Etc. 11.1 Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to Customs system after the Shipping Bills get transmitted online to DGFT from the Custom.. Such DEPB licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by proper officer in the system. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 11.2 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified from time to time by the Board/ this office through circulars/ instructions. Such procedure shall be strictly followed. For this purpose, original DEPB issued by DGFT shall be produced to the officer designated by Asst/Dy. Commissioner in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The officer designated b....
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....exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 11.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this the TRA shall be generated in the system and a hard copy of TRA shall be issued. (ii) The TRAs issued by the non-EDI locations and non centralized locations will be registered in the same manner as license registration. On registration of TRA against a DEPB, the system will generate a TRA registration number. This Registration Number should be endorsed on the Importer's copy of TRA (original) and the Customs copy received from the issuing Customs station. Only f....
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....ode is 'B'; therefore while claiming exemption under the DEPB, 'B' will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating 'Y' or 'N' in column 2 of Sl.No.39E. The column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB....
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.... will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan(if any)and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No. 39E (column 5 and / or 7) of Annexure 'C'; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item. 11.10 DEPB Debit Ledger On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, o....
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....ration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. It will be a pre-condition of registration of licence that the IE-Code of the licence holder is received by the Customs system from DGFT system. If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for registration of licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports....
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....by system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled manually. (iii) After successful entry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered in the system. Service center operator will make correction if any and will return the same to the RA holder. 12.4 Submission of Licence/TRA in the system The license/ TRA holder will present the check list of the licence/TRA along with original documents to the proper officer. T....
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....s of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value & quantity item S. No. '0' has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the system as value permissible for import of spares under exemption notification against EPCG licence. This value of spares will be within the total face value of the licence i.e. the sum of value of all items including value of spares imported against EPCG licence will not exceed the total face value of licence. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admissible for spares. 12.8 Amendment of licence after registration Amendment in the licence data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments....
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....em/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 12.10 Assessment of B/E (i) For ease of distribution of various category of documents among the officers the provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX 7):. Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26) 7I DFIA(26) 7N 08-09 7R DFRC 7U EOU (ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs broker / importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. The Appraiser will check the correctness of details of licence/Scheme etc. and also ensure that any amendments made in the licences/ Schemes, subsequent to registration of licence, have also been entered in the system. If the Asse....
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.... duty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the debit in Customs records and also suitably endorse it on the scrip. However, the AH shall pay the interest in cash in the designated bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records. (iv) On receipt of the excess import letter issued by RA after its detailed calculations (indicating inter alia the reported duty deposited/debited and interest paid on self/own calculation basis, if any), the Customs would confirm the actual amount of duty payable for the default in EO and interest thereon and, taking into account the actual deposits/debits already made, would indicate the balance duty etc., if any. The AH shall pay these by the above modes and the Customs Authority shall endorse all the paid challan(s). (d) On receipt of the redemption letter (indicating, inter alia, details of payments including amount and mode) from RA, the Customs Authority shall reconcile and initiate the presc....
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....format the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N' i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate as the case may be in the respective field in the system. (iii) In the field of claim of assessment normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exemption schemes" in Col.(I) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by DGFT in column No 2. The relevant applicable exemption notification No........./Year..........with S.No of item in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field Exim code ............after entry of Exim code enter notification no. ../yr & S. No. After completion of entry of all the ite....
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....print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. Under the present set up, the MIS reporting is not operational through EDI system and the same is being done manually by obtaining the re-warehousing certificate from Central Excise. (v) After completion of the assessment the Bill of Entry shall be put to Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. Procedure for registration of Bond / BG has been explained in para 21.2 of....
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....rehouse B/E item of Import intended to be Ex-Bonded Item Quantity of item intended for exBond S. No. in invoice (ii) On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing ExBond B/E in the system details of Customs broker & the Importer will be entered as usual. In the field of Type of B/E 'X' will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E. No. & date. On entry of Warehousing B/E No & date, the system will capture all other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification etc. as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No.....
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....Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after reassessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. (ii) After satisfying the requirements relating to clearance of the goods the Superintendent will give out of charge on the system. After out of charge the system will generate two copies of the Ex Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EXBond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keepe....
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....e of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S.No 18 (c) in the Format for B/E data entry. (ii) Against one B/E only one certificate should be used. The certificate shall be utilized against all such notifications requiring Central Excise certificate. At the time of assessment the officer may verify details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of statement of items assessed on the basis of certificate can be obtained for reference to concerned Central Excise authority. 18. Certificates/NOC from other Authorities- Indian Customs Single Window Project: Importers shall electronically ....
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....r area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B.1 of Annexure C may be filled up accordingly. (ii) In case quantity of goods in the invoice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. (iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively. 21 Bond Management System ....
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....d. The importers / Customs broker shall satisfy himself with the correctness of details. The corrections if any shall be made and job shall be submitted. After submission the job shall be forwarded to designated AC /DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC /DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/ DC can also make corrections in the system if so required. After acceptance of the Bond by AC / DC the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security etc. shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this ....
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.... in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No. B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query "Whether the language of the Bond meets the legal requirement of the assessment of the B/E. If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond /BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no recovery (b) Asse....
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....ails if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser the requirement of Bond equal to triple the amount of duty payable. The appraiser at the time of the assessment can change the Bond /BG amounts. Where the Bond details have been entered at the time of data entry the same shall be displayed by the system & debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of charge at the shed / docks. (vii) Provisional Assessments:- (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD ....
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.... sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs broker. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser ....
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....r law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading. Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price. Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 24. Assessment of Special Valuation Branch Bills of Entry Through EDI 24.1 The assessment of provisional SVB Cases shall be carried out in EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, Bills of Entry shall be submitted in EDI System and not manually. b. In the Rule 10 Valuation Declaration, against Sr.No.24 a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declarat....
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....e importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the importers, for any SVB inquiry the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 25. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format the Serial No. at which the goods/country/producer/exporter is appearing in the notification of the ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. Th....
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.... in the notification and system directory is the same. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH ANotf n IS No PS No QTY T Notif n No IS No Qty Exemp . Notf Yr Sl No. CTH Notf n Sl No 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 27 Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by....
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....estricted to Two only. 2. No separate permission is required from jurisdictional Customs in case of change of mode of transshipment under the Goods Imported (Conditions of Transshipment) Regulations, 1995. However, the carrier is required to intimate such change to the jurisdictional Commissioner of Customs who will ensure that the bond covers both the modes of transport EXPORT 1. The computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System, hereinafter referred to as ICES 1.5 , will be as per following: 2. Under ICES 1.5, the computerized processing of shipping bills would be handled in respect of the following categories: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 %EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10. NFEI Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Custom....
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....d in the ICES 1.5 on the basis of details made available by the RBI. The exporters may note that it would not be possible for the local customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 3.5 Registration of bank account for credit of Drawback amount:- For exports under claim of drawback the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains e....
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....ication, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the shipping bill. However, EDI messages between Customs and DGFT for a number of licence types have been enabled. No separate registration shall be required for those licences which are received from DGFT online. 3.13 Self Sealed Container cargo: Exporters who are allowed self-sealing of containers should get themselves registered in the ICES 1.5 before the goods are registered for exports. 3.14 Registration of bank account for credit of Service Tax Refund amount: For exports under claim of Service Tax Refund the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 4. DATA ENTRY FOR SHIPPING BILLS 4.1 Shipping bills can be filed through the service center located in the ICD or through Remote EDI System if the Exporter or the Customs broker h....
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....he Customs broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the CHAs/exporters are clearly indicated on the checklist against the respective fields and are signed by Customs broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this shipping bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing export goods to the ICD. 4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers e.g. for Shipping Bills, EGMs, challans, would not be in a continuous series for each location. 4.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received ....
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....n EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of shipping bill, the shipping bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-1 5.1 As per the procedure in EDI, there would be no GR-1. Further the submission of declaration in the form of SDF is also dispensed with vide Circular No. 15/2015 dated 18/05/2015. Exporters or Customs Brokers are required to file only Shipping Bill in EDI and the declaration of foreign exchange remittance under the Foreign Exchange Management Act, 1999 (given below) shall be made a part of the Shipping Bill. "I/We undertake to abide by provisions of Foreign Exchange Management Act, 1999, as amended from time to time, including realization / repatriation of foreign exchange to / from India." Exporters /CHAs would be required to file two copies of a declaration in the form SDF(Annexure B). It would be filed at the stage of "goods arrival". One copy of the declaration would be attached to the original copy of the S/B generated by the system and retained by the Customs. The second copy would be attached to the duplicate S/B (the exchange control ....
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....Scheme if so required 7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. and AC/ DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DEEC / DFIA / EOU etc,. He may also give special instruction for examination of goods. 7.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/B has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE, for those exporters/CHAs who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be parsed and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/ ....
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....the Officer assessing the SB feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner and Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Manageme....
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....ssification etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examing the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal an....
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....umber, specification, grade, purity, configuration, capacity, denier etc. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and covering all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. (vii) Recall of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraor....
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....r. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report. He will then mark the Electronic S/B and forward the checklist along with the original documents to the Appraiser / Supdt. in charge. If the Appraiser/Supdt. is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser/Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Appraiser / Supdt. will mark the electronic S/B to AC/DC Exports. He will also forward the d....
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....scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as exporter / representative of the Customs broker (Name and ID Card number of the representative of the Customs broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue. 11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under ....
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....tion of the Assistant Commissioner/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service Centre. 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/B number. Where corrections are required to be made after the generation of the S/B No. or, after the goods have been brought in the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) would allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 15.1 AC/DC (Expo....
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.... direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 20.4 As indicated earlier Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawbac....
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....Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b) At the time of registration of the bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. d) Bank of Baroda, Bhagatalav, Surat- is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amountinitially paid is less then entitlement the exporter can file application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser / Supdt. (DBK) shall process claim online and submit it for approval by AC/DC (DBK). After sanction of drawback against supplementary claim, D....
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....rs so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license; the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes issued by DGFT would be received online by Customs. Such licenses would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of website, www.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 22.2 There is no need of registration of file number / license number and obtaining a Customs Registration number at this port. As the licenses issued under DES / EPCG will now be received online from DGFT and would be available....
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....rior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their EPCG/ DES ( issued upto 19th June 2014 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs broker. The EPCG/ DES would need to be presented to the Appraiser/ Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register & verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/Customs broker, which would need to be mentioned on the declaration forms (Annexure D) at this port for export of goods. It would not be necessary thereafter for the Exporter/Customs broker to produce the original EPCG/DES for processing of the export declarations. 22.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., Export Department and the AC/DC ....
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....in Summary of the parcels moved out of ICD to gateway port. The EGM shall be filed by Airlines at the gateway port. 26. Monitoring of foreign exchange realization: (a) The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declarationto the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of allAuthorized Dealers (AD), their codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. (b) The system would generate on all Shipping Bills, the due date for submission of BRCs. (c) The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furni....
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....ge has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. (iv) The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 27. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Billsif the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. Further, the exporters are required to furnish the BRCs/negative statement in the prescribed Annexure as per Board circular 5/2009 dated 02.02.2009. 28. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters ....
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....y of central excise registration certificate or service tax code number certificate. This will be entered in ICES 1.5 by the designated customs officer having 'CLK' role. ICES 1.5 will verify these details with the details available from ACES. A checklist shall be printed and the exporter/his authorized representation should check its correctness and return to customs officer after signing etc. Then the details will be saved in Systems. This is one time registration and mandatory for all exporters claiming S.T Refund. ICES 1.5 will not accept shipping Bills with claim of STR if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved ....
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....iring any other clarifications regarding the new application may interact with the toll free Helpdesk number 18002662232 or at [email protected] This Helpdesk is managed by TCS. Regarding hardware issues the users may contact 18004254994 or mail to [email protected] or [email protected] This is managed by the HP. (a) Users may also directly contact the system Manager or the designated Custom Officers in case of any difficulty. 1. Shri Bharat Prakash, Joint Commissioner, System Manager, SHB, Surat 079-27540692 2. Shri Marut Tripathi, Deputy Commissioner of Customs, SHB, Surat 0261-2463013 3. Shri Anand Kumar, Appraiser, SHB, Surat 0261-2488300. (Aja Jain) PRINCIPAL COMMISSIONER OF CUSTOM AHMEDABAD ============= Document 1APPENDIX-1 EDI Locations for Customs broker Registration Designated Location for SI. No. Customs broker/Policy Section Existing ICES Name of the New location Location Attached 1 Ludhiana (Amritsar customs) ICD Ludhiana CFS Amritsar ACC Amritsar LCS Rail Cargo Attari LCS Road Cargo Attari ICD Jalandhar LCS Amritsar 2 NCH Delhi ACC Delhi ICD Tuglakabad ICD Patparganj ICD Ballabhgarh ....
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....oker) PAN ORIGINAL POLICY SECTION Customs broker NAME REGISTRATION DATE EXPIRY DATE Customs broker Branch Data (Multiple records per Customs broker possible) PAN BRANCH SL NO. ADDRESS1 ADDRESS2 STATE PIN PHONE EMAIL MESSAGE TRANSFER EMAIL* ICEGATE REGISTRATION ID* (* ICEGATE routing-related information) Customs broker Personnel Data (Multiple records per branch possible) PAN BRANCH SL NO. CONTACT PERSON SL NO. CONTACT PERSON NAME DESIGNATION PHONE EMAIL MOBILE 56 99 Appendix-3 Application for Registration of Carrier Agents For official use: Registration Number: Valid up to Bond Registration Number: Date: Signature of the Customs Officer Category of the Agent Consol (CN) Details of the Firm/Company PAN Name of the firm/company Category Registered Office Address Airlines (AL) Shipping Lines (SL) Shipping Agent (SA) Main Line Operator (ML) Transporter (TR) Pvt. Ltd/Partner-ship firm/ Proprietary City PIN State Email id Telephone Numbers Local Office Address City PIN State Email id Telephone Numbers Details of the partners/Directors/Proprietors/Any other Authorized person (For each person following information is to be ....
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.... KOREAN WON KWD KUWAITI DINAR KGS KYRGYZSTAN SOM LAK LAOS KIP LVL LATVIAN LAT LV LBP LEBANESE POUND LB LSL LESOTHO LOTI LRD LIBERIAN DOLLAR LYD LIBYAN DINAR CHF SWISS FRANC LI LTL LITHUANIAN LITAS LT LUF LUXEMBOURG FRANCS TEN SZDROELEMON WO≤≥939≥=53 GY HT HN HK HU IS JM JO KZ KE KP KR KW KG LA LS LR LY LU MOP MACAU PATACA MO MKD MACEDONIAN DENAR MK MGF MALAGASSY FRANC MG MWK MALAWIAN KWACHA MW MYR MALAYSIAN RINGGIT MY MVR MALDIVE RUFIYAA MV MTL MALTESE LIRA MT MRO MAURITANIAN OUGUIYA MR MUR MAURITIUS RUPEE MU MXN MEXICAN PESO MX MDL MOLDOVAN LEU MD MNT MONGOLIAN TUGRIK MN MAD MORACCAN DIRHAM MA MZM MOZAMBIQUE METICAL MZ NMK KYAT MM NAD NAMIBIA DOLLAR ÎΑ NPR NEPALESE RUPEE NP NLG NETHERLANDS GUILDER NL NETHERLAND ANTILLIAN ANG GUILDER AN ÎΙΟ NICARAGUAN CORDOBA ORO NI NGN NIGERIAN NAIRA NG OMR RIAL OMANIS OM PKR PAKISTANI RUPEE PK PAB PANAMAN BALBOA PA PGK KINA PG PYG PARAGUAY GUARANI PY PEN PERUVIAN NUEVO SOL PE PHP PHILLIPINES PESOS PH PLN POLISH ZLOTY PL PTE PORTUGUESE ESCUDO PT QAR QATARI RIAL QA ROL ROMAN....
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....BO BOLIVIA BR BRAZIL BS BAHAMAS BT BHUTAN BV BOUVET ISLAND BW BOTSWANA BY BELARUS BZ BELIZE CA CANADA CC COCOS (KEELING ISLANDS) CF CENTRAL AFRICAN REPULIC CG CH CONGO SWITZERLAND CI COTE D IVOIRE CK COOK ISLANDS CL CHILE CM CAMEROON CN CHINA CO COLOMBIA CR COSTA RICA CU CUBA CV CAPE VERDE ISLANDS CX CHRISTMAS ISLANDS CY CYPRUS CZ CZECH REPUBLIC DE GERMANY DJ DJIBOUTI DK DENMARK DM DOMINICA DO DOMINICAN REPULIC DZ ALGERIA EC ECUADOR EE ESTONIA EG EGYPT EH WESTERN SAHARA APPENDIX-6 Country Codes 62 ER ERITREA ES ET FI FJ FIJI FK FM SPAIN ETHIOPIA FINLAND FALKLANDS ISLANDS MICRONESIA FO FAEROE ISLANDS FR FRANCE GA GABON GB UNITED KINGDOM GD GE GRENADA GEORGIA GF FRENCH GUYANA GH GHANA GI GIBRALTAR GL GREENLAND GM GAMBIA GN GUINEA GP GQ GUADELOUPE EQUATORIAL GUINEA GR GREECE GT GAUTEMALA GU GUAM GW GY GUYANA HK HM HN GUINEA BISSAU HONG KONG HEARD & MACDONALD ISLANDS HONDURAS HR CROATIA HT HAITI HU HUNGARY ID INDONESIA IE IRELAND IL ISRAEL IN ZOOPS INDIA BRITISH INDIAN OCEAN TERRITORY IRAQ IRAN ICELAND ITALY IT JM JAMAICA JO JORDAN ....
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.... 44 45 46 47 48 49 50 51 52 53 54 55 56 59 71 72 73 74 75 76 79 Free shipping Bills involving remittance of foreign exchange. Advance License with actual user condition. Advance License with intermediate Suppliers. Advance License. Advance Release Order. Advance License for Deemed Exports. DEPB-Post Export. DEPB-Pre Export. Replenishment License. Diamond Imprest License. Bulk License Confessional duty EPCG Scheme. Zero Duty EPCG Scheme. CCP. Import License for restricted items of Imports. Special Import License (SIL). Export License. Advance License for annual requirement. Duty Free Replenishment Certificate (DFRC). Drawback (DBK). Jobbing (JBG)/EOU/EPZ/SEZ/EHTP/STP/ Duty free credit Certificate DFIA Drawback and Advance License Drawback and DFRC Drawback and Zero Duty EPCG Drawback and Concessional Duty EPCG Drawback and Pre-Export DEPB Drawback and Post Export DEPB Drawback and JBG Drawback and Diamond Imprest License Drawback and EOU/EPZ/SEZ EPCG and Advance License EPCG and DFRC EPCG and JBG EPCG and Diamond Imprest License EPCG and Replenishment License EPCG and DEPB (Post Exports) EPCG and DEPB (Pre-Exports) EPCG an....
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....f any, for purchase on High Seas (HSS_Load) in INR Miscellaneous Load (in INR) (B) (N) Normal Bill of Entry (after filing of IGM and after entry inward) (P) Prior BE (after filing of IGM and before entry inward) (A) Advance Bill of Entry (filed before filing of IGM and before entry inward) (C) High Sea Sale (HSS) If yes, high sea seller particulars- (a) Importer - Exporter Code(IEC) (b) Branch Serial Number (c) Name of the high sea seller (d) Address : Yes/No (D) Section 46 (1) Proviso Case : Yes/No If Yes, reasons 6. Special requests, if any (A) First Check requested : Yes/No (B) Green Channel facility for clearance without examination requested : Yes/No (C) Urgent clearance requested against temporary documentation (Kachcha B/E): Yes/No (D) Extension of time limit requested under Section 48 If yes, reasons for late filing of BE : Yes/No 69 7. Port of Shipment 8. Country of Origin (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Country of Consignment IGM Details: 10. 11. 12. 13. 14. Whether it is Transhipment Cargo (to Sea or ICD): Yes/No Additional information for Transshipment Cargo (at....
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....ue Terms of invoice (Tick) (b) Currency: : (a) FOB (b) CIF (c) Cl (d) CF 34. Freight, Insurance and other charges: Rate (%) OR Amount Currency -(a) 56 35. Freight (b) Insurance (c) Loading, unloading and handling charges[ Rule 9(2)(b)] : 1% (d) Other charges related to the carriage of goods (e.g. daughter vessel expenses, transit/ transshipment charges etc) Cost and services not included in the invoice value and other miscellaneous charges: Rate (%) OR Amount (a) Brokerage and commissions (b) Cost of containers (c) Cost of Packing (d) Dismantling, transport and handling charges at the country of export or any other country (e) Cost of goods and services supplied by buyer (f) Documentation (g) Country of Origin Certificate (h) Royalties and licence fees (i) Value of proceeds which accrue to seller (j) Cost of warranty services, if any, provided by the seller or on behalf of the seller (k) Other costs or payments, if any, to satisfy the obligation of the seller (I) Other charges and payments, if any Discount, if any If yes, (a) Nature of Discount (b) Rate (%) or amount : : Yes/No Additional charges, if any, for purchase Rate (%) OR Amo....
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....No Bill No. Shipping Bill date Port of of Item Sl.No. in Export In Invoice Shipping Bill Shipping Bill 1 2 3 4 5 6 Notification No./ Notification Sl.No 7 D. Payments made for export on Pro-rata basis (In Rs.) Calculated Customs Duty Calculated Excise Duty Freight 8 Insurance 9 10 11 Details relating to duty Exemption based on Exim Schemes and Licence particulars.: (1) Invoice Serial Number (2) Actual Invoice Number Item Addl. Duty Item Sl.No Exemption in Requested Notification/ Sl.No. Licence Licence Regn. Regn. No. Date Debit Value Debit (Rs.) Qty. Sl. No. Unit in Invoice Y/N Licence 1 2 3 4 5 6 7 8 9 Additional Duty under Section 3(3) E. (1) Invoice Serial Number (2) Actual Invoice Number Item Sl.No Notification No. / Notification Sl.No Duty Type (E) Additional Duty Flag (X) in Invoice I enclose herewith the copies of following import documents: (1) INVOICE (2) PACKING LIST 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 con....
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....ding 220300 of Customs Tariff Act-75 002011 Not exceeding US $ 20 per case 150 002012 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002013 Exceeding US $ 40 per case 75 Goods of heading 220410 of Customs Tariff Act-75 002111 Not exceeding US $ 20 per case 150 002112 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002113 Exceeding US $ 40 per case 75 Goods of heading 220421 of Customs Tariff Act-75 002211 Not exceeding US $ 20 per case 150 002212 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 76 002213 Exceeding US $ 40 per case 75 Goods of heading 220429 of Customs Tariff Act-75 002311 Not exceeding US $ 20 per case 150 002312 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002313 Exceeding US $ 40 per case 75 Goods of heading 220430 of Customs Tariff Act-75 002411 Not exceeding US $ 20 per case 150 002412 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002413 Exceeding US $ 40 per case 75 Goods of heading 220510 of Customs Tariff Act-75 002511 Not exceeding US $ 20 per case 150 002512 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002513 Exceeding US $ 40....
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....Code Number Name Name 3 Exporter Address 4 Exporter Type [P] - Private [G] Government Merchant/Manufactur 5 [R] - Merchant [F] Manufacturer er 6 Consignee Name Consignee Address 7 8 Consignee Country 9 Port of Destination Country of Final 10 Destination State of Origin of 11 Exported Goods 12 EPZ/ICD Code Authorized 13 Dealer(AD) Code 14 RBI Waiver Number 15 RBI Waiver Date Annexure C 16 Yes No Parameters 80 50 17 Annexure C Particulars (Only to be filled for ICD/CFS & Sea Sites) Factory Stuffed a (Y/N): Sample b Accompanied (Y/N): Nature of C Cargo: Marks & d Numbers: Total No. of e f Packages:: No. of Loose Packets: : No. of Containers: Net h Gross Weight : Weight: Unit of j Measurement : k. Container Details (Valid, if Factory Stuffed) Container Size Excise Seal Seal Date Number of Number Number Packets Stuffed 1 2 3 4 5 I. Packing Details Sr. Packet Numbers Type of No. From Το Packets Rotation m Number: Rotation n Date : Note: Columns ‘m' & 'n' are valid only for Sea Customs Locations. 81 Invoice Details Invoice number Nature of Payment ལྷ་à½....
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.... Unit 2 3 4 5 6 7 8 9 10 98 86 Imported 9 33. Job Work Particulars Invoice Serial Item Serial Number Number Notification BE Number Date Number BE Invoice Serial Number Bill of Entry Particulars Actual Item Port Quantity Unit of Invoice Serial Code, Measurement Number Number where In imported invoice 1 2 3 4 5 6 7 8 9 10 11 34. Annexure C1 Particulars (Applicable to EOU/EPZ) Invoice Serial Number IEC Code Annexure C1 Details Examination Division Commn. Date Range Examination Examination Officer Name Officer Designation Supervisor Officer Name Supervisor Officer Seal Designation Numbers Affixed on Packages 1 2 3 4 LO 6 7 8 9 10 11 88 87 35. Re-Export Particulars Serial Number 1 Re - Export Particulars Invoice Serial No. of SB 2 Item Serial No. of SB + 5 6 7 8 BE Number BE Date Invoice No. of BE Item Serial No. Of BE Port Code Item Description As per BE Invoice Quantity Imported 10 Unit of Measurement 11 Assessable Value in (Rs) 12 Total Duty Paid 13 Duty Payment Date 14 Quantity Exported 15 Technical Details 16 17 Other Identifying Parameters Whether ....
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....re that I/We am/are the *SELLER /CONSIGNOR of the goods in respect of which this declaration is made and that the particulars given in the Shipping Bill No dated are true and that - a)* the value as contracted with the buyer is same as the full export value declared in the above shipping bill b)* the full export value of the goods is not ascertainable at the time of export and that the value declared is that which I/We, having regard to the prevailing market 2. conditions, expect to receive on the sale of goods in the overseas market. I/We undertake that I/We will deliver to bank named herein ………….. the foreign exchange representing the full export value of the goods on or before in the manner prescribed in @ Rule 9 of the Foreign Exchange Regulation Rules, 1974. 3. I/We further declare that I/We am/are resident in India and I/We have a place of business in India. 4. Date.. I/We* am/are OR am/are not in Caution List of the Reserve Bank of India. (Signature of Exporter) Name..... @ State appropriate date of delivery which must be the due date for payment of within six months from the data of shipment, whichever is earlier, but for....
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.... stuffed in container (4) SIGNATURE OF APPRAISE SUPERINTENDENT 96 96 Annexure - D (EXPORT) DEEC/EPCG Licenses Particulars Invoice Item DEEC/EPCG Licences Particulars Serial Quantity Accounting Serial Serial Number Number Registration Number Serial Number in Part (E) Number Unit in Part (C) 1 2 3 4 5 6 7 31. DFRC Licenses Particulars Whether Indigenous / Imported 8 Invoice Item Serial Serial DEEC/EPCG Licences Particulars Number Number Registration Standard Standard Standard Quantity Accounting | Whether Number 10 IO Serial IO Norm Unit Group Code Number Serial Number Indigenous / Imported 1 2 3 4 5 6 7 8 9 32 Post - export DEPB Particulars Invoice Item DEPB Details Serial Serial Number Number Group Item Quantity Accounting Parent DEPB Details Code Code Unit Group Item Quantity Accounting Code Code Unit 1 2 3 4 5 6 7 8 9 10 97 ANNEXURE- E (EXPORT) Form of Certificate required to be obtained from the bank. Το Sir, Name and Address of the Bank The Commissioner of Customs This to be certify that a) M/s (Name of the Exporter) having importer and (IEC Code no. issued by exporter cod....
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.... • Approval of Cargo Transfer Manifest (CTM) by Customs, Approval of Cargo Transfer Manifest (CTM) cancellation by Customs. • • Approval of Transshipment Permit (TP) by customs Approval of Transshipment Permit (TP) cancellation by customs, Post-Transshipment Permit (TP) cargo loading and sealing and gating process at destination. Air/ICD site Transshipment movement may be through Road, or Air. 3. Definitions : Gateway Air Site: The Air Cargo Complex at which the Aircraft arrived from other countries. Destination Port: The Air Freight Station (ICD) or Air Cargo Complex for which the imported cargo in Unit Load Device (ULD) boxes are transshipped from Gateway Air Site. 4.Filing of Cargo Transfer Manifest (CTM) at service centre: 4.1 The importing Airlines can file Cargo Transfer Manifest (CTM) through Service Centre for the cargo to be transshipped in ICES 1.5. CTM is a pre- requisite for Transshipment (TP) movement. CTM will be filed by the importing airline which has filed the Import General Manifest (IGM) for the said transshipment cargo. The details of the cargo to be transshipped to other Air/ICD will be provided to Customs through this C....
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....llow submission of Bill of Entry against the specified lines in the CTM. 5.0 5.1 Cargo Transfer manifest (CTM) approval in ICES: The submitted CTM request shall move to AC Transshipment (Role: ACT) for approval. After the approval of CTM, the system generates the CTM No. The approval shall be given only after the inward entry for the flight is granted. Approval will not be given for the lines, if BE has already been filed against that specified lines in the CTM. After CTM is approved, cargo mentioned in the CTM will be segregated and transferred to the relevant Gateway Custodian. The pre-requisites for Cargo Transfer Manifest (CTM) approval in ICES are as follows: 102 • That CTM already filed in service centre and submitted to ICES. successfully CTM is consistent with the corresponding IGM details inward entry for the IGM already generated by IFO, Bill of Entry for the specified cargo lines is not filed prior to filing CTM request. The cargo has physically arrived at the Gateway Air Site. In the Cargo Transfer Manifest approval in ICES, Proper Officer (AC/DC Transshipment) having role of ACT will process the request for CTM. The pending queue of the ....
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....Cargo Transfer Manifest (CTM) cancellation request in ICES: 7.1 Proper Officer, i.e., AC/DC Transshipment may select the request for cancellation and approve Cargo Transfer Manifest (CTM) Cancellation request. On approval of the request, the Cargo Transfer Manifest stands cancelled. 7.2 Four pre-requisites must be in existence for approval of Cargo Transfer Manifest Cancellation request in ICES as follows: a. Cargo Transfer Manifest (CTM) Cancellation request is already filed in service centre and successfully submitted to ICES, b. Cargo Transfer Manifest (CTM) is already generated, c. Transshipment Permit on the (TP) relevant lines have not yet been approved d. All copies of the Cargo Transfer Manifest (CTM) approved earlier should be defaced / deposited with the customs. 7.3 There are 5 major processing steps have to be followed for approval of Cargo Transfer Manifest (CTM) cancellation request in ICES. Aproper officer, (AC/DC transshipment) having role of ACT will process the cancellation request of Cargo Transfer Manifest (CTM). The pending queue of the ACT (AC Transshipment) will show the list of cancellation request. On selection of any pending cancellatio....
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....ency Code registered with Customs. It refers to the custodian which is the current custodian of cargo at the Gateway Site. d. Transportation Details: i. Mode of Transport (A-Air, R-Road) ii. Transporter Code: If Mode of Transport is ‘Air', then 2-char IATA Code of the domestic airline is to be specified. If Mode of Transport is 'Road', then 10-char Agency Code of the Transporter is to be specified. iii. Domestic Flight No. and Date (in case of transportation by Air) iv. Bonded Truck No. and Seal No. (in case of transportation by Truck). For a given TP request, there may be more than one trucks to be used for transportation of cargo. System will allow entry of multiple truck nos. along with seal nos.). However, if the information is not readily available, same may be provided later to concerned Customs Officer at the time of TP Approval. e. Cargo Transfer Manifest (CTM) No. and Date: Before cargo lines are specified, the corresponding Cargo Transfer Manifest (CTM) No. and Date have to be entered. This will be validated by the system. System will display the following relevant information as per approved Cargo Transfer Manifest (CTM): i. IGM No. and IGM D....
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..... 9.3 System will find the registered Bond and PLA Account of the Applicant Agencies as registered with the system. System will calculate Bond/Bank Guarantee Value to be debited for the given request as per extant rules. The Bond Bank Guarantee Value will be either the consignment given in Transshipment Permit Request calculated on notional value of the cargo based on weight and specified rate. As per the existing practice an International Nom, bond rate USD 20 per Kg of cargo will be applicable for bond value calculation. Bank Guarantee value calculation will be based on the Bank guarantee rate (as a % of Bond value) specified during registration of the concerned bond. Transshipment Permit (TP) fee of Rs.20 per Transshipment Permit (TP) will be applicable as per current practice. Bond / Bank Guarantee and PLA Account status for the applicant are check to ensure that there is sufficient balance available. If everything is found in order, the Proper Officer (ACT) can approve the request. System will carry out the following tasks. : 106 a. Bond is debited and account updated. b. TP Fee is debited and PLA account is updated. c. Corresponding IGM/Consol lines are mar....
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....irmation, the request will be submitted. There will be direct submission of the request from service centre to primary. On submission, system will validate a furnished data with the Transshipment Permit (TP) data in the ICEs primary and with a matching record is found and necessary pre-requisites are met, the cancellation request is accepted by the system. The submitted Cancellation of Transshipment Permit (TP) request will show as pending in the queue of the AC/DC Transshipment (ACT) 107 11. Approval of Transshipment Permit (TP) Cancellation request in ICES: 11.1 Proper Officer (ACT) i.e., AC/DC Transshipment will look for the pending queue of Transshipment Permit Cancellation request and select the desired one for cancellation. On approval of the request, the Transshipment Permit (TP) stands cancelled. 11.2 The pre-requisites for approval of Transshipment Permit (TP) cancellation request in ICES are the following. Firstly, that the Transshipment Permit (TP) cancellation request is already filed in Service Centre and successfully submitted to ICES; Secondly, that Transshipment Permit (TP) is already generated; thirdly, that corresponding lines not at processed....
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....entive officer at the Gateway Air Site are the Cargo has been loaded on the Air Craft for delivery to the domestic air site only the Flight number and date for the domestic carrier need to be recorded. No seal number or truck number is required for Air leg. 12.3 For post Transshipment Permit (TP) cargo loading report at Gateway Site the following processing steps have to be followed: 1. A Customs Preventive Officer having role PO will feed the Loading Report into the system. 2. When cargo for a particular TP has been loaded on to Custom Bonded Trucks, the PO will update the information on the system/ When cargo for a particular TP has been loaded on to the domestic flight, the PO will update the information on the system. 3. The pending queue of the PO will list the approved TPs moving out of the Air Site by Road/Air. 4. The PO will select the appropriate TP from the list. System will display the full details of the TP including individual Cargo line information (MAWB/HAWB details) and transport parameters. 5. The PO will verify the Truck No./Flight No. and Seal No. as displayed in system and if necessary, will update the same with the correct data. 6. The PO wil....
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.... (Intact/Damaged) for each line 4. A form will be provided to the Customs Gate-in Officer to feed the information (in both Air and ICD sites). 5. On furnishing the TP Number and Date, system will show the list of lines along with no. of packets and other information. The Gate-in Officer will simply accept or disallow the line-wise number of packet arrived and condition thereof. 6. When the number of packets received for a line match with the number of packets transshipped, the line is marked SO that BE submission/regularization is now permissible. Otherwise the line is marked as error. 7. When the number of packets match, but condition is damaged, then BE submission/regularization will be allowed, but 100% pre-checking will be mandatory. 8. When the number of packets do not match, then line is marked as error and BE cannot be filed OR regularized if Prior BE is filed. 9. When all the lines of a TP are fully tallied, the TP is closed and the bond/BG at the gateway port is re-credited. 10. BE filed at the Destination Site must specify the IGM No. and Date as per the Gateway Customs Station (there will be no separate IGM at the destination). 14.0 The above Public ....