TaxTMI 
TaxTMI 
Procedure for computerized processing of shipping bills under the Indian Customs EDI system (ICES) - Exports - at ICD, Whitefield, Bangalore.
X X X X Extracts X X X X
X X X X Extracts X X X X
....pping Bills 6. DFRC Shipping Bills 7. 100 %EOU Shipping Bills 8. Re export , Jobbing Shipping Bills 9. Drawback Shipping Bills $$ 10. Other NFEI Shipping Bills [$$ In respect of Dutiable Shipping Bills (Cess) and Drawback Shipping bills, specified at SI. nos. 2 and 9 above, the date of commencement of EDI processing will be communicated later] The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System-Exports at ICD/CFS, Bangalore shall be as follows: - 2. DATA ENTRY FOR SHIPPING BILLS 2.1 Exporters/CHAs are required to register their IE Codes, CHAs Licence Nos., and the Bank A/C No. (for credit of Drawback amount) in the Customs Computer Systems before an EDI Shipping Bill is filed. Those who are already registered with Bangalore Air Cargo Complex need not register again. In case of self-sealed cargo, the exporter should get registered in the EDI system before goods' registration. 2.2 Exporters/CHAs would be required to submit at the Service Centre the following documents: • A declaration in the format placed at Annexure - A • Copy of Invoice ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....g bill in EDI System is fifteen days only. After expiry of fifteen days from the date of filing of shipping bill, the exporter has to file the declaration afresh. 3 PROCEDURE FOR GR-1 3.1 Under the revised EDI procedure, there would be no GR-1 Procedure. Exporters (including CHAs) would be required to file a declaration in the form SDF (Appendix I). 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 copy) and surrendered by the exporter to the authorised dealer for collection/negotiations. 3.2 The exporters are required to obtain a certificate from the bank through which they would be realising 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. These would have to be submitted once a year for confirmation or whenever the bank is changed. 3.3 In the declaration form (Annexure A) to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion (and subsequent "Let export" order), in the ICD on the strength of S/B shall be discontinued. The CONCOR/CWC will permit entry of the goods on the strength of the checklist, the data entry form (Annexure C) and the declaration (Annexure A). The CONCOR/CWC would endorse the quantity of goods entering the ICD on the reverse of the checklist. 5.2 The goods should be brought for examination within 15 days of filing of declaration in the Centre. In case of delay, a fresh declaration would need to be filed. 5.3 If at any stage subsequent to the entry of goods in ICD, it is noticed that the declaration has not been registered in the system, the exporters and CHAs will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 6 PROCESSING OF SHIPPING BILLS 6.1 The S/B shall be processed by the system on the basis of declaration made by the exporter. However, the following S/B shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): - i. Duty free S/B for FOB value above Rs. 10 lakh ii. Free Trade Sample S/B for FOB value above Rs. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ipment, 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 (including AEPC quota and other certifications) 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. 7.4 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 documents to AC/DC and advise the exporters to meet the AC/DC for further action regarding settlement of dispute. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter disputes the views of the Department, the case would be adjudicated following t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntendent will sign. On the examination report the Appraiser/Shed Superintendent, Examination Officer as well as exporter . representative of the CHA will sign. Name and ID Card number of the representative of the CHA should be clearly mentioned below his signature. 9.2 The distribution of Shipping Bills is as follows: DEPB Scheme Bills Other Bills 1. Exporter's Copy 1. Exporter's Copy 2. Custom's Copy 2. Custom's Copy 3. Exchange Control copy 3. Exchange Control Copy 4. Scheme Bill Copy 4. E.P. Copy 5. E.P. Copy 5. TR-1, TR-2 Copies 6. TR-1, TR-2 Copies Total 7 Copies Total 6 Copies 9.3 The original AEPC quota and other certificates will be retained with the Shipping Bills and recorded in the Export Shed. 10 PAYMENT OF MERCHANT OVERTIME (MOT) 10.1 For the time being the present manual system for payment of Merchant Overtime (MOT) charges will continue. 10.2 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 b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 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. 14 SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 14.1 AC/DC (Export) will give permission for issue of short shipment certificate, shut out or cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need to be cancelled/modified in the system before granting such permission. AC/DC should check the status of the goods, before granting permission. 15 AMENDMENT OF FREIGHT AMOUNT 15.1 If the freight/insurance amount undergoes a change before "Let Export" is given, corresponding changes would also need to be made in the S/B with the approval of AC/DC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/Jt. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962. 16. RECONSTRUCTION OF LOST DOCUMENTS 16.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost,....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e realised. 19.5 Export declarations involving a drawback amount of more than rupees one lakh will be processed on screen by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 19.6 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 notification number 26/2003-Cus(NT) dated 1.4.203 as amended by notification number 12/2004-Cus(NT) dated 29/01/04. 19.7 After actual export of the goods, the drawback claims will be processed through EDI system by the officers of Drawback Branch on first come first served basis. There is no need for filing separate drawback claim. The claims will be processed based on the Train Summary/Inward way Bill submitted by CONCOR. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "query counter" set up at the Service Centre. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorised person or th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by Appraiser (DEPB Cell) or A.C./D.C.(Export) may be obtained from the Service Centre and reply to the query has to be furnished through Service Centre. 20.4 If the Group Code No., Item No. and FOB value declared is accepted by the Appraiser/Supt (DEPB Cell) or Assistant/Deputy Commissioner (Export), goods may be brought and entered in the system. The examining officer will feed the examination report and "Let Export" order will be given by Appraiser/Supt. in the EDI System. Seven copies of Shipping Bill will be printed for the purposes mentioned against each as under: i Customs Copy: For record of Customs ii Exporter's Copy: For record of Exporters iii E.P. Copy For office of DGFT iv DEPB Copy For use in the import cell of ICD Bangalore for registration of licence. v Exchange Control Copy: For negotiating the export documents in bank vi TR-1, TR-2 copies 20.5 There is a provision for changing the Group Code No./Item No./Value for DEPB credit purposes and such changes will be reflected in the print out of the Shipping Bill. Such changes may be done by Appraiser/Supt (DEPB Cell), A.C./D.C. (Export) as well as by....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ill be finalised after necessary reports etc. are received and unprinted copy of Shipping Bill meant for DEPB licence shall be released thereafter for printing. 20.8 Registration of DEPB Licences: The DEPB Licence in respect of exports made from this Customs Station will be required to be registered at the same station. Before registration, the concerned officer will verify the Shipping Bill(s) in the Licence from the computer to ensure that exports have been effected and value mentioned is as determined by Customs at the time of export. In cases of Shipping Bills assessed provisionally, the verification will not be possible because Shipping Bill will not be in the verification queue. The Exporters are advised to obtain licences for the items exported under DEPB Scheme and not for non-DEPB items. If the lower value for credit purposes has been accepted at the time of export, the licences shall be obtained only for such lower value and not for FOB value declared in Shipping Bill or as per Bank realisation certificate. Similarly in cases where market value of the goods is less than twice the credit availed, the licence shall be obtained for 50% of the present market value of the g....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER EPCG SCHEME 22.1 All the Exporters intending to file shipping bills under the EPCG scheme should first get their EPCG licence registered with the Export Section. For registration of EPCG licence, the Exporter/CHA shall produce the Xerox copy of EPCG licence to the Service Centre for data entry. A printout of the relevant particulars entered will be given to the Exporters/CHA for his confirmation. After verifying the correctness of the particulars entered, the said printout will be signed by the Exporters. Thereafter, the original EPCG licence along with the attested copy of the licence and the signed printout of the particulars shall be presented to the Appraiser/Supt (EPCG Cell). The Appraiser/Supt (EPCG Cell) would verify the particulars entered in the computer with original licence and register the same in the EDI system. The registration number of the EPCG licence would be furnished to the Exporters/CHA, who shall....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ith DEEC book for examination and "Let Export" as in other export goods. All exporters availing of the DEEC facilities are requested to immediately get their DEEC Books registered in the EDI System so that the export declarations are processed expeditiously. 23.5 Further, exporters availing of DEEC benefits in terms of various notifications should file the relevant declarations along with Annexure A. 23.6 It is further clarified as follows: - a. While giving details relating to DEEC operations in the form at Annex-A, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN DEEC BOOK PART E" OF Annex. A. b. If inputs mentioned in DEEC Import book only have been used in the manufacture of the goods under export, in Column titled "ITEM SR.NO. IN DEEC BOOK PART C" of Annex. A, the exporters/CHAs are required to give S.No. of inputs in Part-C of the DEEC Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the DEEC Book have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Licence Number 2. IEC Code Number Name Name 3. Exporter address 4. Exporter Type [P] Privat [G] Government 5 Merchant / Manufacturer [R] Merchan [F] Manufacturer ☠6. Consignee Name 7. Consignee Address 8. Consignee Country 3 9. 10. 11. 12. 13. Port of Destination Country of Final Destination State of Origin of Exported Goods EPZ/ICD Code Authorized Dealer (AD) Code 14. RBI Waiver Number 15. RBI Waiver Date 16. Annexure C Parameters 17 Packing Details: Sr.No. Packet Numbers From To 17. (a) 。à¼à¼ Factory Stuffed (Y/N)) (d) C Nature of Cargo Marks & Numbers Total No. of Packagers No. of Containers (h) Gross Weight (j) Unit of Yes No (k) Measurement Container Details (Valid, if Factory Stuffed) Container Size Excise Seal No. Number 1 2 3 4 Type of Packets (b) Sample Accompanied (Y/N) (f) No. of Loose Packets (i) Net Weight Seal Date Number of Packers Stuffed 5 Invoice Details 18. Invoice Number: Date : 19. Nature of Paym....
X X X X Extracts X X X X
X X X X Extracts X X X X
....umber Item Serial Number Registration Number Standard IO Norm Group Code Standard IO Serial Number Norms Serial Unit Indigenous/ Number Imported 1 2 3 4 5 6 789 32. Post-export DEPB Particulars 6 DEPB Details Invoice Item Serial Serial Number Group Item Code Code Quantity Accounting Parent DEPB Details Unit Number Group Code Item Code Quantity Accoun Unit 1 2 3 4 5 6 7 8 9 10 33. Job Work Particulars Invoice Item Seria Serial Number Number 34. Bill of Entry Particulars Notification BE Date Number Number BE Invoid Actual Item Part Code Serial Invoice Serial Where Number Number Number Imported Quantity Unit of Measu- rement In Invoice 1 2 3 4 5 6 7 8 9 10 11 Annexure C Particulars (Applicable to EOU / EPZ) Annexure C Details Invoice IEC Serial Code Examinati Division Commn Rang Examinati Examination Supervisor Supervisor Seal Num Numbe date Affixed O Officer Officer Officer Officer Name Designation Name Designati....
X X X X Extracts X X X X
X X X X Extracts X X X X
....de/Serial Expiry Date 1 2 3 Number/Category/Quota or Non Quota Country/Token # Ex- US/2/24/516690/0237/2/232039 4 DECLARATION I / We declare that the particulars given herein above are true and correct. I/We enclose herewith the copies of the following documents: (To be submitted with the export goods in the warehouse) 1. GR/SDF Declaration 2. DEEC Declaration 3. Invoice 4. Quota/Inspection Certificates 5. Others (Specify) Name of the Exporter Designation Signature: Name of CHA Designation ID Card Number Signature-- Date: 5 1 APPENDIX-1 Shipping Bill No and Date : FORM SDF Declaration under Foreign Exchange Management Act 1999 We hereby declare that we are the seller/consignor of the goods in respect of which this declaration is made and that the particulars given in the Shipping are true and that the value as contracted with No. dated 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 the export and that the value declared is that which having regard to the prevailin....