TaxTMI 
TaxTMI 
Salient features and procedures for import and export through the ICD, Mathilakam, Pappinivattam Village, Kodungalloor Taluk, Thrissur District, Kerala (Master Code INCCJ4 and UNLOCODE INTCR6) under EDI System- regarding.
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....been declared as Customs area for unloading/loading of Import/Export Cargo vide Notification No. 01/2012-Customs (NT), Calicut dated 07.02.2012. M/s Transglobal Inland Container Services (P) Ltd., the developer of the ICD has been approved as Custodian under Section 45(1) of Customs Act, 1962 vide Public Notice No. 02/2012 dated 15.03.2012 of Commissioner of Central Excise and Customs, Calicut. In this regard Master Code INCCJ4 and UN Locode INTCR6 has been allotted to the ICD, Mthilakam. The EDI operations of ICD Mathilakam will now commence from 21/01/2013. The salient features and procedures for import and export through the ICD are explained below: IMPORT 1. The clearance of imported goods having port restrictions like, vehicles, seconds/defectives of steel items, imports against export. Promotional schemes etc. are not allowed at ICD, Mathilakam as of now. These shall be applicable from the date of notification of this Port for the schemes. 2. Computerised processing of Bills of Entry under EDI system will commence on 21/01/2013 at ICD, Mathilakam, Thrissur District, Kerala. 2.1 Under the ED1-System, the Bill of Entry shall be filed electronically and shall be proc....
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....Agents IGM/Consol Manifest shall be filed electronically by the Shipping/Agents and Consol Agents at the Ports. Before filing IGM, the Shipping/Agents and Consol Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 is operational. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 2.5 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies, the rates of which are notified by the Ministry of Finance from time to time. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the CHA/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs Officer. 2.6 Currency Codes For indicating value of goods, freight, insurance, c....
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....ent basis. The schedule of charges for various types of services payable at the service centre are indicated below: a. Entry of Bill of Entry having up to 5 items Rs. 60 b. Each additional block of 5 items Rs. 10 c. Amendment fee Rs. 20 d. Entry of IGM Rs. 60 e. Charges of additional query printing Rs. 05 f. Entry of licenses Rs. 60 g. UAB declaration Rs. 60 Note: The above charges include data entry of the documents, check list printing, three free queries and print out of the assessed document and out charge. The check list will be provided free of charge till they are certified to be free of mistake by the customer. However, in cases where the customer wants to incorporate corrections in the original declarations provided by him, check list will be provided at an additional cost of Rs. 10. Any check list in respect of remote filing of the Bill of Entry will cost Rs. 10. 3. Filing of IGM/SMTP/Consol Manifest The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub Import General Manifest (SIGM)/Consol Manifest through the Service Centre at ICD, Mathilakam....
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....ne number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the CHA/importer should verify the particulars. (ii) Once the SMTP 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., the Bill of Lading etc. and the Bill of Entry would be accepted only if the relevant particulars match with those in the SMTP. If any Bill of Entry is not accepted by the system, the importers/CHAs should verify whether the IGM Nos, or the Bill of Lading 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. If the particulars of classification are same for the next item, the word "do" will be accepted by the system. ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in....
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....ed. Thus Port Code combined with Numeric Number shall be a Bill of Entry Number. (viii) The Operator shall retain the original Annexure 'C' declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. 4.2 Remote filing through ICEGATE The CHA/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. For this purpose they should for one time register their details with ICEGATE. Detailed procedure for registration can be seen from the website www.icegate.gov,in. They can download Remote EDI filing software from NIC website link which has been provided at icegate website. Software of NIC is free of charge. On successful submission of data from their premises the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the CHA/Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorpo....
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....ised, is automatically pulled out of verification queue till online reply is received from the importer. 5.1 System Appraisement Facility of System Appraisal of Bills of Entry in respect of certain goods covered by some exemption notification has been made available for faster clearance of such goods. Bills of Entry in respect of the items under System Appraisal would be verified by the System immediately on their submission and a print out of the assessed Bill of Entry along with 3 copies of TR-6 challans will be made available to the CHAs/Importers for payment of duty and getting the goods examined if required, and for out of charge. The Bills of Entry which are appraised by the 'System' would be audited before being given out of charge. If the Appraising Officer (Audit) finds that the Bill of Entry is not fit to be cleared under System Appraisal Scheme he may forward the Bill of Entry back for regular assessment. 5.2 Second Check Appraisement The electronic B/E will be verified 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 ....
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....e concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After assessment the Bill of Entry shall move in the system as in the case of second check appraisement. The CHA/Importer shall take print of assessed copy of Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. 5.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditor's screen electronically for doing concurrent audit. The Audit Officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment then he shall 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....
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.... ix Copy of the Bond or undertaking executed, if any. x GATT declaration duly signed 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. (2) 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 CHA/Importer shall be obtained on the report in token of that the good have been examined in their presence. Name of the CHA/Importer should also be recorded along with his l- Card No. In case of first check Bill of Entry where examination 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 Where Green Channel facility has been allowed to Importer the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in s....
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.... 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 moved 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 Entry. Only on approval of AC/DC the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8. Amendment of Bill Of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the CHA/importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC the amendment w....
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....n the system only for the balance Credit and FOB of exports available for further utilization 11.2 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 11.3 Claim of Exemption Against a DEPB/DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure 'C'. If exemption is also claimed against a DEPB as notified from time to time, the entries shall be made in Annexure 'C' under Serial No.39E. For DEPB Bs/E the scheme code 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 ag....
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....ent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. 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 from the FOB of Export. 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. In case , where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E 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.No39E (column 5 and/or 7) of Annexure 'C'; changes the tariff heading or enha....
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....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. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are corrected before presenting the licence for registration. The licences with incorrect details will be 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 alrea....
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....e proper officer. The officer will compare the details entered in the system with the original licence/TRA. After satisfying himself with correctness, will submit the licence in the system on the basis of the job number of the check list. The system will generate a licence Regn. No. This registration number and date should be endorsed in bold on the original licence/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer's copy of TRA will be defaced by the Officer. 12.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for ICES Version 1.0 locations or non-ICES location. 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 prin....
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....d quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. Licence status code at the time of registration will be '0'. The licence if suspended or cancelled after registration, the officer shall amend the status code to '2', '3' and '4' for cancellation, suspension and re-instatement respectively. 12.9 Filing of Bill of Entry (i) Licence Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.E of the Annexure '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 into 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 ....
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....(iv) In respect of a manually assessed Bill of Entry details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for records. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the importer/CHA from service center. 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. 12.12 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. 13. Imports by 100% EOUs:- 13 .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 t....
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....ails 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 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 che....
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.... 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 earlier in this Public Notice. 14. 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 unassessed 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 notificat....
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....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 Bills of Entry. 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 B/E. 15.3 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. 15.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center the same should be obtained by the importers/CHAs from the service center operator. 15.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same....
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.... with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. 16. Bonds/Undertaking/Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification is subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use bond. Undertaking or re-export Bond for availing exemption. Exemption under such notification will not be permitted by the system if respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claimi....
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.... of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S.Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr No, of items are closed and the Bond is not cancelled the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20. Assessment of Goods Under Chapter 55 Of Customs Tariff (i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SUM 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 paramete....
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....e importer shall furnish the following details for registration: - Bonds/Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 5. Revolving/Specific Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * for Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars ((CHA code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 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 ....
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....- General Test Bond End Use Bond/Undertaking Transit Provisional Duty Bond - Project Imports Extra Duty Deposit EOU Bond Warehouse Bond B/E Type 'W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (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 ....
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....r procedure indicated above in respect of a continuity revolving Bond. (b) Consequent upon the introduction of the Bond Management System, Changes are being proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vi) 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 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 double 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 ....
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....a sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option should be indicated at S.No 5C in the format. The IEC & Branch code of the original importers i.e. Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea 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 to 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....
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....be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Legal Metrology Act 2011, the rules made there under or any other 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 Sp....
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....t `www.cbec.gov.in' and `www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing Of Bill of Entry The importer would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against the country of origin/export. These details may be declared in Col.(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 AD Notif. IS No PS No QTY Exemp. Notif Yr SI No. CTH Notfn SI No 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notif Anti-dumping notification number/year S No. = Item S.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, t....
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....raiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on copies of Bill of Entry. 28. Levy of Addl. Duty for Non-Excisable Goods In respect 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 39(B) (5) - CETH CODE. 29. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure 'C', a. Brand b. Model c. ....
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.... the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 4. No re- registration is required in case the agency is already registered at any existing Customs location where ICES 1.0 is operational. 31.5 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI shipping bills, the account number of the .exporter opened with Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers' Codes is maintained 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. 31.6 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....
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....e of export is smooth. 32.3 Data entry of Shipping Bills would be done at the Service Centers on payment of charges. Various charges for printing and data entry excluding Service Tax are as under :- Data Entry Charges for Shipping Bills having up to Rs. 60/- Data Entry Charges for additional block of five items Rs. 10/- Amendment fees (for a block of five items) Rs. 10/- Data entry for EGM Rs. 60/- Query Printing after three queries Rs. 5/- Entry of Licence Rs. 60/- S/B Final Print (For RES Users only) Rs. 20/- Query Printing (For RES Users only) Rs. 5/- 32.4 The above charges include data entry of the documents, check list printing, three free queries and print out of the assessed document. Additional queries shall be charged at Rs. 5 per query. Check list will be provided free of charge till they are certified to be free of mistakes by the customer. However, in cases where the customer wants to incorporate corrections in the original declaration provided by him, checklist will be provided at an additional cost of Rs. 10/-. 32.5 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly fi....
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....ration in GR/SDF/PP/Softex forms for export value upto US $ 25,000 as per RBI's A.P. (DIR series) Circular No. 61 dt 31.01.2004. 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 copy) and shall be presented by the exporter to the authorised dealer through whom export realization would be negotiated for collection of foreign currency. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 33.2 The exporters are required to obtain a certificate from the bank through which they would be realizing the export proceeds. If the exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained from each of the banks. The certificate(s) would be submitted to Customs and registered in the system as mentioned above. These would have to be submitted once a year for confirmation or whenever there is change of bank. 33.3 In the declaration form (Annexure F) to be filed by the exporters for the electronic processing of export docume....
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....e 1CD, the exporter will contact the Examining Officer/Inspector and present the checklist with the endorsement of Custodian and that of Preventive Officer, ICD of arrival of cargo on the declaration, along with all original documents such as Invoice, Packing List, ARE-1 (AR-4) etc. He will also present additional particulars in the form at Annexure H. 36.2 The Officer will verify the quantity of the goods actually received against that entered in the system. He will enter Annexure H particulars in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Serial numbers to be examined) on the checklist and hand it over to the exporter. 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 a....
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....ed and report entered in the system. The Shed Appraiser/Superintendent may also decide to reexamine the container in which case he will obtain the approval of AC/DC Export, before such re-examination. The AC/DC Export shall permit such re-examination for reasons to be recorded in writing. 37.4 Once the Appraiser/Superintendent is satisfied that the goods are permissible for-export in all respects, he will proceed to allow "Let Export" in the system for the shipments and inform the exporter. 37.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. In respect of containers sealed in the factory after examination by the Customs/Central Excise officers, there will normally be no further examination at the ICD. 37.6 Movement of Export Cargo from ICD, Mathilakam to notified ports shall be covered by a general continuity Bond executed by ICD, Mathilakam who shall be responsible for producing the container to the Custom Officer at the notified port. 38. GENERATION OF SHIPPING BILLS 38.1 As soon as the Shed Appraiser/Superintendent give "Let Export" order, the system would print 6 copies of the Shipping Bills in case of F....
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.... iii. Triplicate to be handed over to the exporter. 40.2 AC/DC may, if he deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry etc 41. QUERIES In case of any doubt, the exporter, during examination, can clarify doubts. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraise/Superintendent, which needs to be approved by concerned AC/DC (Export). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service Centre. 42 AMENDMENTS 42.1 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/Depu....
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....ss shall be applied by the System on the basis of the corresponding 8 digit Heading Schedule maintained in the system. A printed Challan generated by the system would be handed over to the exporter. The cess amount indicated should be deposited with the designated bank. 48. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 48.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through ICD.. 48.2 The exporters who intend to export the goods through ICD under claim for Drawback are advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to enable 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. 48.3 The exporters are also required to give their account number along with the details of the Authorised Dealer bank through which the expo....
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....arrangement with their banks for periodical statement of credits on account of drawback. i) An exporter desirous to have his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure I to this Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. ii) 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. iii) Whenever there is a change in the exporter's b....
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....e exporters also have the option of giving a BRC from the concerned authorized dealer(s). iv) Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2008 (during which exports were effected), the statement/BRC needs to be submitted after 1st July, 2009. v) Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporters' copy of S/Bill would be made specifying the due date for realization of export proceeds (vi) The system shall indicate, list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner/Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover dra....
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....nch i.e, State Bank of Travancore, Kozhikode Main Branch, Calicut (BSR Code 0150188) to PAO, Central Excise & Customs, Calicut on daily basis. 52. Grievance Handling for Importers/Exporters/CHA's i) ICEGATE users would continue to interact with the Helpdesk at 011-23379020 and 01123370133 or through [email protected]. This Helpdesk is managed by M/s Wipro. ii) Users requiring 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. 53. Difficulties faced/likely to be faced while implementing this Public Notice shall be brought to the Notice of the undersigned or The Assistant Commissioner of Customs, ICD Mathilakam at 0480-2854461. -s/d- (ASHOK KUMAR RANJAN) COMMISSIONER Encl: (i) Annexures A to J (ii) Appendices 1 to 3 ============= Document 1 (S.P. RAO) ADDITIONAL COMMISSIONER ANNEXURE - A LICENCE DATA ENTRY FROM LICENCE MASTER DETAILS EXIM SCHEME CODE DGFT FILE NO. IN LICENCE EXEMPN NOTFN. NO. BASIS (QV-QTY/VALUE) (FOR ADVANCE LICENCE) DEEC NO/DATE ISSUED BY (DGFT ....
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....ased Package Code Gross weight Unit of Measurement Additional Charges if any for purchase on high seas (HSS_Load) in INR Miscellaneous Load (in INR) (B) (N) Normal Bill of Entry (P) Prior BE (A) Advance Bill of Entry (C) High Sea Sale (HSS) (after filing of IGM and after entry inward) (after filing of IGM and before entry inward) (filed before filing of IGM and before entry inward) : Yes/No 48 48 If yes, high sea seller particulars- (a) Importer - Exporter Code(IEC) (b) Branch Serial Number (c) Name of the high sea seller : (d) Address (D) : Section 46 (1) Proviso Case : Yes/No 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 : Yes/No If yes, reasons for late filing of BE :- 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. ....
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....) Sale : Sale on consignment basis Hire/Rent Replacement (b) (c) (d) (e) Gift (f) Sample (g) Other (h) Free of cost. 28. Terms of Payment (Tick) (a) LC (b) FOC (c) DP (d) SD (e) Others : : 29. Conditions or restrictions, if any, attached to the sale 30. Terms of invoice (Tick) : (a) FOB/ (b) CIF/ (c) CI/ (d) CF 31. (a) Invoice value (b) Currency: 32. Method of valuation applicable : 53 33. Freight, Insurance and other Charges Rate (%) OR Amount Currency 34. (a) Freight (b) Insurance (c) Loading, unloading and handling charges[ Rule 9(2)(b)] : 1% (d) Other charges related to the carriage of goods (eg. daughter vessel expenses, transit/transshipment charges etc) : Cost and services not included in the invoice value and other miscellaneous charges: Rate (%) OR Amount Currency (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) D....
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....CD Duty Notn./Sr.No. ON tifi cess Notn./Sr.No. id 57 13 Item Sr. No. in 14 15 Quantity Supplier Sr. No. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. Classification Details Tariff Value Notification No. Tariff Value Sr. No of the item in notification Quantity SAFTA Notn./Sr. No. Health Notn/Sr.No. Additional CVD Notn/Sr.No. Aggregate Duty Notn/Sr.No. Safeguard Duty Notn/Sr.No. Re-Import (Y/N) RSP Per Unit SVB Ref. No. 26. SVB Date 27. 28. 29. 30. 31. 32. 33. Import Licence SVB Details Details Customs House Load on Assess Value Load on Duty Provisional(P)/Final(F) Exim Scheme Code, if any Import against Licence(Y/N) 58 34. Para No/Year of Exim Policy B.1. Details of quantity where duty rates on unit of measurement different than in the invoice 1) Invoice Serial Number 2) Actual Invoice Number CTH QTY in KGS QTY in SQM (2) (3) (4) Item No. (1) C. In case of re-import, Shipping Bill Details. (1) Invoice Serial Number: (2) Actual Invoice Number : Sr. Description ....
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.... A. Goods leviable to excise duty under the Medicinal and Toilet Preparations (Excise duties) Act, 1955. 1. Allopathic Medicinal Preparations : (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages - 001011 (a) Patent or proprietary medicines 001012 (b) Others (ii) Medicinal preparation containing alcohol which are not capable of being consumed as ordinary alcoholic beverages 001013 (a) Medicinal preparations containing which contain known active ingredients in therapeutic quantities 001014 (b) Others 001015 (iii) Medicinal preparations not containing alcohol but containing narcotic drug or narcotic 2. Medicinal Preparations in Ayurvedic, Unani or other indigenous systems of medicine- 64 AD.VAL SPEC. RATE UQC FOR RATE SPEC. RATE 20 20 20 20 20 001021 (i) Medicinal preparations containing self- generated alcohol which are not capable of being consumed as ordinary alcoholic beverages 001022 (ii) Medicinal preparations containing self- generated alcohol which are capable of being consumed as ordinary alcoho....
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....g US $ 40 | 100 per case 002713 Exceeding US $ 40 per case 75 Goods of heading 220820 of Customs Tariff Act- 75 002811 Not exceeding US $ 20 per case 150 002812 Exceeding US $ 20 but not exceeding US $ 40 100 per case 002813 Exceeding US $ 40 per case Goods of heading 220830 of Customs Tariff Act- 75 67 40 75 002911 Not exceeding US $ 20 per case 150 002912 Exceeding US $ 20 but not exceeding US $ 40 100 per case 002913 Exceeding US $ 40 per case Goods of heading 220840 of Customs Tariff Act- 75 003011 Not exceeding US $ 20 per case 75 150 003012 Exceeding US $ 20 but not exceeding US $ 40 per case 003013 Exceeding US $ 40 per case Goods of heading 220850 of Customs Tariff Act-75 003111 Not exceeding US $ 20 per case 100 75 150 003112 Exceeding US $ 20 but not exceeding US $ 40 100 per case 003113 Exceeding US $ 40 per case Goods of heading 220860 of Customs Tariff Act- 75 003211 Not exceeding US $ 20 per case 75 150 003212 Exceeding US $ 20 but not exceeding US $ 40 100 per case 003213 Exceeding US $ 40 per case CODE DESCRIPTION OF GOOD....
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....- Freight & Insura Price Includes Nature of Payment [LC] Letter of Credit [N] - None [DP] Direct Payment 19 20 20 Period of Payment as per contract (in Days) 21 24 22 Contract Number Whether Consignee and Buyer Same If NO, Name 23 Address of Buyer 24 Invoice Currency [DA] Delvery against Acceptance [AP] Advance Payment [NA] Not Applicable [Enter Exchange Rate Particulars in case of Non-Standard Currency at point 26] 25 Nature of Contract [1] - FOB [2] - CIF [3] - CF [4] - CI 26 Charges Commission Discount on FOB Rate Packing & Misc. Charges Other Deductions Freight Insurance Rate Currency Amount 73 27 Exchange Rate Details for non-standard Currency Currency Code/Name Unit in Rupees Exchange Rate Effective Date Certificate Certificate Bank Name Number Date 1 2 3 4 5 6 7 74 ☑ 28. Item Wise Details (To be provided for each invoice separately) Whether Presen Third No. Item Accessori Accoun- Schem Categor Accountin Party RITC Description of G....
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....ervisor Date Officer Name Officer Seal Numbers Affixed Designation on Packages 1 2 3 5 6 7 8 9 10 11 79 12 35. Re-Export Particulars Serial Re - Export Number Particulars 1 2 Invoice Serial No. of SB Item Serial No. of SB 3 BE Number + BE Date 5 Invoice No. of BE 6 7 Item Serial No. Of BE Port Code 88 80 8 6 10 11 Item Description As per BE Invoice Quantity Imported Unit Measurement of Assessable Value in (Rs) Total Duty Paid 12 13 Duty Payment Date 14 Quantity Exported 15 Technical Details 16 17 Other Identifying Parameters Whether against export Obligation (Y/N) 18 Export Obligation 81 19 Notification No. Drawback Amount Claimed 20 20 21 Whether Item Un- used(Y/N) Commissioner Permission (Y/N) 22 Board Order Number 23 Board Order Date 24 Whether MODVAT 25 25 Availed (Y/N) Whether MODVAT Reversed (Y/N) 82 22 36. Cess Particulars Cess Applicable Invoice Serial Ite....
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....e particulars given in the Shipping Bill No-dated--- are true and that a)* b)* the value as contracted with the buyer is same as the full export value declared in the above shipping bill 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 conditions, expect to receive on the sale of goods in the overseas market. 2. I/We undertake that I/We will deliver to bank named herein exchange representing the full export value of the goods on or before the manner prescribed in Rule 9 of the Foreign Exchange Regulation Rules, 1974. 3. in India. the foreign in I/We further declare that I/We am/are resident in India and I/We have a place of business 4. I/We* am/are not in Caution List of the Reserve Bank of India. Date.......... (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 exports to warehouses established outside India with permission of the Reserve Bank, the date of deli....