TaxTMI 
TaxTMI 
Processing of Bills of Entry under ICES(I), relating to: Export Promotion Schemes DEEC,DFRC,EPCG, REP etc; End use Bonds/Undertaking/CEX Certificates/other
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....l be processed under ICES(Imports) - i. Export Promotion Schemes - DEEC, DFRC, EPCG, REP etc., ii. End Use Bonds for exemptions iii. End Use Undertakings for exemption iv. Re-Export Bonds for exemptions subject to re-export of imported goods v. Closure of Bonds/Undertakings vi. Assessment of goods covered by Sub-headings 5513.23, 5513.39 & 5514.21 of CTH The procedure to be followed for the above categories of Bills of Entry in respect of the Indian Customs EDI System(Imports) at Air Cargo Complex, Bangalore shall be as follows: 3.0 Processing of Bills of Entry under Export Promotion Schemes Bills of Entry relating to Export Promotion Schemes like DEEC, DFRC, EPCG, etc. which require a import licence for availing benefits of these exemption schemes will be processed under ICES(I). The following procedure shall be followed: 3.1 Registration of Licence Before filing of a Bill of Entry(B/E) under any such Export Promotion Schemes the related import licence will be required to be registered on the system. Data entry of the licence details will be made at the MSIL Service Center. For ease of data entry, details of the licence will be furnished by the licence holder in a....
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....gnated officer for registration and take possession of the same after registration. 3.1.4 Charges for data entry of licence and printing of checklist and making corrections in the data shall be collected by the Service Centre Operator at the rate of ₹ 40/- per licence, irrespective of the number of items in the licence. 3.2 Acceptance & debit of bonds Where the export obligation has not been fulfilled and option 'N' has been entered in the field ' Exp. Oblg:', the system will ask for entry of bond number. Hence, if export obligation has not been fulfilled, the respective category of bond should be registered before registration of licence/RA. 3.2.2 The bond and bank guarantee will be accepted, registered and debited as per procedure already notified in Public Notice 19/2002 dated 29-1-2002 issued by this Commissionerate. 3.2.3 The Bond registered against a licence/RA will be utilized only in respect of clearances against that licence and at the time of filing Bill of Entry(B/E) electronically the bond will automatically be debited by system for the amount of duty foregone. 3.2.4 Bond types for export promotion schemes are as under: Scheme Bond type EP....
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.... the original licence and satisfy himself about admissibility of issue of RA. The option to issue the RA may be exercised in the system. The system will generate RA No. and three copies of the RA will be available for print. The check list signed by the holder of licence and the office copy of the RA will be retained by the designated officer for record. Importer's copy and Custom's copy of the RA will be issued to the holder of licence and the Customs Station where RA will be utilized for clearance of goods. No amendment of RA will be permitted after it has been issued by system. Fresh RA can be obtained for any further quantity/value or the licence can be re-credited by entering unutilized RA. No RA will be issued manually. 3.6 Debiting of licence Licence will be automatically debited in respect of Electronic Bills of Entry(B/E) and Electronic Release Advice. For debiting manual Bills of Entry(B/E) the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 3.7 Exemption for Spare Parts under EPCG....
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....measurement in the invoice is different from the one in the licence, for the purpose of debit in the licence the quantity 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'. Hence, 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 a single item in the Bill of Entry (B/E) only one licence will be debited. If the Quantity and/or the value in the licence is not sufficient to cover whole quantity and/or value of an item in the invoice, the invoice quantity should be split into separate items in the Bill of Entry (B/E) for debit against another licence or for normal assessment. 3.9.3 Bond/BG details should also be provided where ever so required. 3.9.4 After successful entry of data of the Bill of Entry (B/E) in the system, a check list will be printed by the service center 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 center operator for carrying out corrections in the system. The CHA....
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....of Entry (B/E) and a print of details of debit will be taken for records. 3.11 Printing of the assessed Bill of Entry (B/E) After assessment, a print of assessed copy of the Bill of Entry (B/E) will be taken by the importer/CHA from the service center. This print of Bill of Entry (B/E) will contain duty payment challan if duty is payable and statement of debit of licence for value/quantity 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/DEEC. 3.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of Bill of Entry (B/E) after out of charge will continue as per the existing procedure. 3.13 List of Notifications available for exemption under above schemes. Serial Number of the item in the notification indicated below are created for relevant rate of duty chargeable under notification and may differ from actual Serial Numbers in the Notification. Serial Numbers indicated below only should be used for data entry. Notfn. No. S.No. of item in Notfn. Schemecode Scheme name Exempted rates of duty Basic% CVD% SAD% 044/2002 1 11 EPCG ....
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.... in the system as continuity bond of that category in respect of each notification separately. The bond registered for one notification cannot be utilized for another notification. 4.3 Bond Codes for the types bond are as under: Bond type Bond code Bond Regn. No. End use bond EU Undertaking UT Re-export bond RE 5.0 Certificate from Central Excise Authorities Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods ) Rules, 1996 the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the respective Assessing Group in the Customs House before filing the Bill of Entry (B/E). The designated officer in the assessing group 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. 5.2 Registration number shall be ....