TaxTMI 
TaxTMI 
Computerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES -1.5) at LCS, RAXAUL
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....ed for by the Appraising Group if required while processing the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on daily basis. ICES automatically registers the IE-Codes after confirming its validity to. enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry the importers are advised to check from DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which they shall not be able to file Bill of Entry electronically for clearance of imported goods. (ii) In case the IE-Code is registered for exports the same shall hold good for imports also. The DGFT has notified certain generic Codes for certain classes of importers in the EXIM Policy and exempted them from taking a specific IE Code. Such importers should use respective code....
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....d only be used. Incorrect code will result in to incorrect conversion of Indian Rupees. List of Currency Codes is attached as Appendix 3. 1.6 Units of Measurement Codes Against any quantity of goods appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM as the case may be. It is further informed that if UQCs other than the Standard UQCs of the customs tariff is used, the B/E may not get any facilitation in RMS. Reference is also invited to CBEC Circular no. 26/2013 -Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the Customs Tariff Act has been prescribed. List of Measurement Codes is attached as Appendix 4. 1.7 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. However, for this port, it is Nepal (NP). 1.8 Port Codes: Appropriate port code should only be indicated wherever reference to port name is required to be made in a Bill of Entry and IG....
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.... shall submit the Import Report through the Service Centre at LCS, Raxaul on all working days from 9.00 A.M to 05.00 P.M. However, the Import Report can also be electronically filed through ICEGATE on 24 hours basis. The Import Report should be presented at the Service Centre counter in the prescribed Performa. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the CHAs or other persons and given to the Service Centre operator for submission after corrections, if any. 2.1 Amendment in the Import Report after submission shall be carried out only after approval from the designated Customs authority. Amendment request shall be entered in the system at Service Centre, on submission in the system it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested he will approve the same in the system. 2.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Lines electronically if filed through EDI interface or it is communicated as a "printed check up cancellation message" from the Service Ce....
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.....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. indicated shall be the parent one and not the amending notification. This may be carefully noted. (vi) In respect of goods for which benefit of notification is claimed, against the entry 'Generic Description' in Annexure 'C', List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the item. The Service Centre Operator will feed first the List no. and Serial no., and if there is space left, generic description of the item. (vii) For example, Nebulizers are covered by S. No. 363 of the Table of Notification No. 021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr. No. 363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure On completion of entry of data the system shall assign a Job No. and generate a Check List which is draft Bill of Entry. The Service Centre operator shall print a copy of Chec....
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....tted Bill of Entry which shall lead to problems of amendments. 4 Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on 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) The Appraising work is divided among Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The role....
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.... forward the Bill of Entry back for regular assessment. 4.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure 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 (Group), the query will be printed in the Service Centre for being passed on to the CHA/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 CHA/lmporter shall take print of the assessed copy of B/E along with three copies of....
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....ocument 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. 4.5 Printing of Assessed copy of Bill of Entry: After completion of assessment and audit, 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 CHA/Importer from where the Bill of Entry has been submitted to Customs system. 4. Payment of Duty 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 CHA/Importer, copies of the TR-6 challans shall be presented to the designated bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the CHA.4hebank will ....
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....ation has already taken place, the Bill of Entry shall move to the Appraiser/Supdt. directly for 'Out of Charge' after payment of duty. 6.2 All the above documents, except original Licence, will be retained by Customs at the time of giving 'Out of Charge'. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, House Bill of Lading should be attached instead of originals.. 6.3 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importer, if necessary. 6.4 After completion of the examination of the goods, if the Shed Appraiser/Supdt.. is satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give "Out of Charge" for the Bill of Entry on system. 6.5 After the 'Out of Charge' order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance/'Out of Charge'. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of t....
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....Bill of Entry shall be retained by the System Manager in a file. After fresh 'Out of Charge' Order new prints of the copies of Bill of Entry shall be given. 9. Re-assessment Any time after assessment and before 'Out of Charge Order', a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it is so warranted for any reason. 10 Advance/Prior Noting 10.1 Advance/Prior B/E can also be filed in the ICES before the arrival of the Truck/Vehicle/Rail. In such cases, a B/E may be presented before the delivery of the IGM (Import Report), if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The CHA/Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled b....
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.... rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licences should be corrected from concerned DGFT office before presenting to Customs. (ii) The licences, which have already been partially utilized, will be registered in the system only for the balances available. (iii) After successful entry of details, a check list will be printed by registration clerk and given to the licence holder for confirming correctness of the data entered. Registration clerk will make correction, if any and will return the same to the licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Appraiser for registration and take possession of the same after registration. 11.2 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Oblg:....
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....eds to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for ICES 1.0 and non-ICES locations. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-'D'. Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 11.6 Debiting Of Licence Licence will be automatically debited in respec....
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....nnexure 'C'. (ii) Unit of measurement of qty. will be same as per the licence. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence S. No. of item will be '0' therefore, for availing benefits of exemption notification in respect of spares Item S. No. '0' should be indicated in column 9 of the Format indicated above. Against one item in the B/E only one licence will be debited. If the Qty &/or value in the licence is not sufficient to cover whole qty &/or value of an item in the invoice, the invoice qty should be split in to a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the Service Centre operator and given to the importer/CHA. The importer/CHA will check the details entered in the system and errors if any pointed out to the Service Centre operator for carrying out correc....
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....t, the printout of assessed copy of the B/E will be taken by the importer/CHA from Service Centre. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of licence for value/qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence. 11.12 Examination/Out of Charge Procedure for goods registration, examination, 'Out of Charge' and printing of B/E after 'Out of Charge' will remain the same as mentioned above in Para 6. 12. Imports by 100% EOUs: 12 .1 Registration of EOU. All the 100% Export Oriented Units including STP/EHTP etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. I. EOU type: I. A - EOU - General ....
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....ed 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 items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed the words (EOU) & notification no./yr & S.No. will be printed. At the end of the check list details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. (iv) The importer/CHA shall check the correctness of the details in the check list & return it to data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group V Il for assessment. An un-assessed copy of the Bill of Entry after submission shall be taken by the importers. 12.3 Appraising of EOU B/E. (i) The importer/CHA shall p....
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....ty 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 earlier in this Public Notice. 13. Availing Exemption under JOBBING Scheme Notification No.32/97-Cus exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required to indicate the relevant Exim code and Notification in the columns "Additional information for claiming benefit under specified exemptions schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission print of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and ....
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....vice Centre operator for submission of the Ex-Bond B/E. On submission the system will generate the B/E No. 14.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption WE. 14.3 Debiting of Bond After obtaining the print out from Service Centre the importer/CHA will get the Bond debited from Bond Section .and get suitable endorsement on B/E with respect to debit of Bond amount and other details. 14.4 Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of wareh....
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....lty payable as provided under Chapter IX of the Customs 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 re-assessment will generate duty challan for differential amount which will be printed at the Service Centre 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 EX-Bond 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 b....
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....roduced 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. 16 (a) 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. 17. Certificates from Other Authorities Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defense etc. Such certificates can be entered in the system under the category of Misc. Certificates =....
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....ce 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. 20. Bond Management System and Processing of Bills Of Entry Relating To Goods 20.1 Bond Management System. (i) ICES contain Centralized Bond Section, which will be responsible for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the following: -Registration of Bonds/undertakings, Bank Guarantees, Sureties -Debit and Credit of Bonds for EDI B/Es and Manual B/Es 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry system will assign a job no. and check list is generated. The importers/CHA 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 IDC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC/DC for acceptance. (iii) The AC IDC shall observ....
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....andatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the importer is required to execute the Bond in respect of the Bill of Entry 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 qu....
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....count in this behalf. The procedure for processing of Provisional Assessment Bills of Entry is briefly indicated below:- (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 Bond will also be required in addition to the EOU/Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond/BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the shed/docks for examination & 'Out of Charge' till the duty are paid and the Bond and BG as specified have been debited. The details....
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....d 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. 22. Assessment Of Special Valuation Branch Bills Of Entry through EDI 22.1 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. 18(s) a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. c. ....
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..... 19B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A Notfn D IS No PS No QTY Exemp. NotfYr SI. No. Notfn Sl No 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. Anotfn Anti-dumping notification number/year I S No. = Items: No. in the notification P S No. = Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which antidumping duty is leviable has also to be declared for computation of duty amount. The rate and ....
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....ct of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure 'E' for filing Column.19(B) (5) - CETH CODE. 27. Reconstruction of Lost documents 27.1 Duplicate print out of EDI Bill of Entry cannot be allowed to be generated if it is lost, since extra copy of Bill of Entry is liable to be misused. However, certificate can be issued by the Customs stating that 'Out of Charge' order has been passed in the system to enable the goods to be accepted for import. 28. Re-print of Bill of Entry 28.1 Similarly, ere-prints can be allowed where there is a system failure, as a result of which the print out (after the 'Out of Charge' order) has been generated or there is a misprint. Permission of DC/AC (LCS) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 2....