TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at BHAVNAGAR PORT (INBHU1), BHAVNAGAR - reg.
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....ed in the Import Shed for the clearance of goods. The requisite documents also can be called for by the Appraising Group, if required, while acting on the Bills of Entry. There are certain pre- requisites for filing the electronic declarations which are required to be complied with before filing the Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on a daily basis. ICES automatically register 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 the DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to the ICES by the DGFT, they should first get the same transmitted from DGFT, failing which they will not be able to file Bill of Entry electronically for the clearance of the 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 ....
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....g with assessed copy of B/E at the time of taking out of charge, to the Customs officer. 1.5 Currency Codes For indicating value of goods, freight, insurance, commission, etc., codes specified against the respective currencies indicated in the list of currency codes appended with this Public Notice should only be used. Incorrect code will result in incorrect conversion of Indian Rupees. List of Currency Codes attached as Appendix 4. 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 are used, the B/E may not get any facilitation in RMS. Reference is also invited to the 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 attached as Appendix 5. 1.7 Country Codes: Wherever in the Bill of Entry or IGM, etc., a reference to country name is required to be made app....
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....her documents (such as UAB, Transshipment etc): Rs. 80 (vi) Amendments to original declaration by customer in BE/SB/Other documents: Rs. 10 (vii) Queries (including reply feeding): Nil - for 3 queries and Rs. 10 for each query thereafter. (viii) Printing check list: NIL (ix) Printing of assessed documents (SB/BE/OOC/LEO/Challan etc): NIL II. SERVICE CHARGES FOR 'RES' DOCUMENTS ICEGATE or any other manner of Remote EDI filing: (i) Printing of Document: Rs. 30 [for the first 50 pages and Rs. 10 for every 10 subsequent pages or parts thereof (documents refers to the set of papers, which get printed in one command at any stage of processing)] (ii) Query Printing: Rs. 10 (iii) Amendments fee to Bill of Entry (for block of five items):Rs.20 (iv) Amendments fee to Shipping Bill (for block of five items):Rs.10 (v) Amendment fee - Each Additional block of five items: Rs. 10 (vi) Amendment fee - Other documents: Rs. 10. (vii) Printing Check list: Rs. 10 Note 1:- The above charges are excluding Service Tax. The vendor shall collect the service tax from trade at the prevailing rates and ....
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....ystem do not require Assistant Commissioner (Import)'s approval and the same can be carried out. (ii) All such amendments made after grant of Entry Inwards will require Assistant Commissioner (Import)'s approval. (iii) IGM messages to custodians would be sent at the time of grant of entry inwards instead at the time of online submission, so that substantially complete IGM is sent to custodian. 3. Cargo/Goods Declaration The Importer or the Customs Broker, as the case may be, can file electronic Bill of Entry by data entry at the service centre operator or by transmitting the details in specified file format through ICEGATE from his premises. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in 'Annexure C' and present the same to the service centre operator along with copy(ies) of import invoice and packing list. Details of information in Annexure 'C' should be correct, complete and legible. Incorrect and invalid entries may get rejected on entry of data. The Service center shall accept the declarations in Annexure C during the working hours of Port. The system would accept data entry of Annexure 'C' only ....
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....ll assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist in token of correctness of the entered data. (ix) The Operator shall submit the authenticated electronic checklist to the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the Customs Broker/Importer. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5. The Bill of Entry Numeric No. ....
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....ular electronic document has been filed after signing with Digital Signature Certificate or not; (vi) 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 Customs broker/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 incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in mind while Filing in RES software too. 3.3 Self Assessment The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bi....
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....ovement of Bills of Entry from one officer to another takes place automatically in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 4.1 RMS facilitation. Facilitation of Bills of Entry in respect of certain goods using RMS for faster clearance of such goods Bills of Entry in respect of the items under RMS facilitation would be assessed for risk 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 Customs Brokers/Importers for payment of duty and getting the goods examined if required, and for out of charge. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiti....
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....miner/Inspector and Appraiser/Superintendent shall write the examination report on the first check copy of the Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to the Appraising Group. The Customs Broker/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with the original invoice and other import documents necessary for assessment to the 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 assessment. The Customs Broker/Importer shall take print of assessed copy of the Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. 4.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditors 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 wi....
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....en shipping lines/consol agents and the custodian will enhance the security and transparency of the cargo as well as expedite the clearance of the cargo. Please refer CBEC Circular No. 24/2015 dated 14/10/2015 regarding Improving Ease of Doing Business - Issuance of Electronic Delivery Orders. 6. Examination of Goods 6.1 After examination order in the case of First Check Bill of Entry, after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest(if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present the documents, as per the list below, (the documents should be arranged in a file cover in the following order):- a) Assessed copy of Bill of Entry b) Copy of Delivery Order& Bill of Lading c) Invoice in original d) Packing List in original e) Certificate of origin, in original, if required. f) Exemption Certificate, in original, if the notification so requires. g) Copy of the Bond or undertaking executed, if any. h) GATT decla....
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.... the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 6.5 After completion of the examination of the goods, if the Shed Appraiser/Superintendent are 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. 6.6 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. 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 the examining Appraiser/Supdt. The importer's copy of the Bill of Entry along with one copy of the order of clearance will be attached to the Customs copy of the Bill of Entry retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading a....
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....fter Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in the system. The original prints of the Importer's copies and Exchange Control copies of the 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 so warranted for any reason. 10 Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs Broker/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 the....
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...../Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to its registration in imports. (ii) All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted by DGFT to the Customs at the time of obtaining the DEPB. The Customs Broker/Importer shall furnish details of DEPB license in the pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. After entry of data, a checklist will be printed. The DEPB holder shall verify the details of DEPB in the checklist sign the check list and return the same to the officer. The officer shall then complete the registration process in the System. After the DEPB is registered in ICES, a "registration number" shall be generated by ICES which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA again....
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.... System. The System shall generate three copies of the Release Advice titled as: 1. Customs copy for port of issue (office copy), 2. Customs copy for port of clearance and 3. Importer's copy. (iv) The office copy for port of issue shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for the port of clearance will be dispatched to the respective Customs Station and the importers copy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB license with incoming or outgoing TRAs at the respective port of clearance shall continue as per the instructions issued from time to time in this behalf. 11.5 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 license shall be re-credited by the TRA issuing authority. 11.6 Claim of Exemption against a DEPB/DEPB-TRA (i) The normal exemption can be claimed as usual agai....
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....ystem. Errors, if any, noticed may be got corrected by the data entry operator. 11.8 Submission of B/E On submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and duty amount in respect of each item of an invoice for which exemption is claimed against DEPB. 11.9 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB license/scripts in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the import Appraiser/Superintendent for assessment and signatures on the debit sheets of the 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 su....
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.... the exemption under the DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases, manual B/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. (ii) The designated officer in the assessing group will debit the original DEPB. He will also enter the amount of duty foregone and the CIF of the exempted goods in the System, in the respective field of duty credit and export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 12. Processing of B/E under Other Export Promotion Schemes Requiring Import License Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC/DFIA, EPCG, REP, etc. which require import license for availing benefits of exemp....
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.... Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations. (iii) The licenses, which have already been partially utilized, will be registered in the system only for the balances available. (iv) After successful entry of details, a check list will be printed by the registration clerk and given to the license holder for confirming the correctness of the data entered. Registration clerk will make correction, if any and will return the same to the license holder. It is the sole responsibility of the license 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 license to the Appraiser for registration and take possession of the same after registration. 12.2 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Obliga....
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....ms station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licenses 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 license 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 license 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 license can be re-credited by entering the unutilized TRA. No TRA will be issued manually. 12.6 Debiting Of License For debits of license value and quantity, in ....
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.... the one in the license, for the purpose of debit in the license the qty should be converted in to same unit of measurement as in the license. For spare parts against EPCG license, 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 license will be debited. If the Qty&/or value in the license 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 center operator and given to the importer/Customs Broker. The Importer/Customs Broker 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 Customs Broker/Importer before returning the check list to the operator for submission of B/E in the system should ensure....
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....llan if duty is payable and statement of debit of license 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 license. 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 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. 1. EOU type: I. A - EOU - General I. B - EOU - Aquaculture I. C - EOU - Agriculture/Floriculture I. D - EOU - Granite I, E - EOU - gems and jewellery ....
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.... relevant applicable exemption notification No........./Year..........with Sl.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/Customs Broker shall check the correctness of the details in the check list & return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An un- assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 13.3 Appraising of EOU B/E. (i) The Importer/Customs Broker shall present the un-assessed Bill of Entry along wi....
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.... queue for execution/debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. Procedure for registration of Bond/BG has been explained in Para 21.2 of this Public Notice. 14. Availing Exemption under JOBBING Scheme Notification No.32/97-Cus dated 01.04.97, 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 the benefit under the 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 ab....
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.... will capture all the other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification, etc., as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry, a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 15.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the 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....
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.... 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 by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. d) In terms of Board's Circular no. 47/2002 dated 29.07.2002, payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse ....
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....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 the details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of the statement of items assessed on the basis of certificate can be obtained for reference to the concerned Central Excise authority. 18. Certificates/NOC from other Authorities- Indian Customs Single Window Project: Importers shall electronically file the customs clearance documents at a single point only with the Customs. The permission required, if any, from other regulating agencies will be obtained online without importers/Customs brokers having to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window Project. The same will be obtained through message exchange with FSSAI/DPPQ&S (as per Circular No. 09/2015 dated 31/03/2015), NOC on ICES for use by Drug Controller/Animal Quarantine/Wild Life Crime Control Bureau and Lab Module in ICES fo....
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....vy of duty. 40 B.1of Annexure C may be filled up accordingly. (ii) In case quantity of goods in the invoice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. (iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively. 21 Bond Management System And Processing Of Bills Of Entry Relating To Goods 21.1 Bond Management System. (i) ICES contains centralized Bond Section, which will be responsible for the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The 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 - Closure of Bonds, Bank Guarantees - Enhancements - Generating data ....
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.... retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds are satisfied, the AC/DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC/DC, the Bond documents shall be taken by the Bond officer/Bond clerk. The Bond officer/Bond clerk after receipt of the Bond/BG/Security, etc., shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 21.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) In case the importer has already registered a Continuity Bond with the Bond Cell, he has to spe....
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....E". If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited separately. (c) end use certificate submitted. (d) warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit/credit Officer Id. v) Timely cancellation of Bonds: Please refer to....
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.... Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of charge at the shed/docks. (viii) 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 depo....
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....em shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at the Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer/Customs Broker. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, & Importer's & Exchange Control copies of the B/E. 23. Assessment Involving RSP/NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods levi....
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....has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 24. Assessment of Special Valuation Branch Bills of Entry through EDI 24.1 The assessment of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, the Bills of Entry shall be submitted in EDI System and not manually. b. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Sh....
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....ed in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format, the Serial No. at which the goods/country/producer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at '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 Serial 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. ....
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....IS No PS No QTY T Notifn No IS No Qty Exemp. NotfYr Sl No. CTH Notfn SI No 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn. = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 27 Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff va....
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....t. The following pre-requisites are to be complied with before filing shipping bills: 3.1 IE-Code of the exporters-Import Export (IE) Codes are being issued to the exporters by the DGFT, details of which are transmitted online to ICES on a daily basis. ICES automatically registers the IE Codes after confirming their validity, to enable the exporters to file the Shipping Bills electronically. Before filing the Shipping Bills, the exporters are advised to check from the DGFT, as to whether their IE Code has already been transmitted to ICES. If their IE Code has not been transmitted to ICES by the DGFT, they should first get the same transmitted from the DGFT, failing which the exporter shall not be able to file the Shipping Bills for export. (DGFT's website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Custom House Agents (Customs Broker) in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location in ICES 1.0, such Customs Broker should immediately get themselves registered at any of the....
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....te on which the Shipping Bill is filed should be produced to the customs officer and details of the same should be entered in the ICES 1.5 while filing the Shipping Bill. The Shipping Bill should be submitted in the system on the same date for which the rate of exchange is certified. 3.7 Exim Scheme Codes: The DGFT has notified Exim Scheme Codes in respect of various schemes, the list of which is appended with this Public Notice. An appropriate Code should be indicated against each item in the Shipping Bill. For example, if exports are under claim of Drawback, Code19 should be used. Appendix 3 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate Code indicated against the respective measurement in the list appended with this Public Notice must be used in the Shipping Bill/EGM as the case may be. Reference is also invited to the 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. Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., only the relevant codes for the respective currencies in the ....
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....l particulars in the SB in the format placed at Annexure - A (Export) ii) Copy of Invoice iii) SDF declaration at Annexure B (Export) iv) DES/EPCG declarations etc. as applicable Annexure D (Export) 4.2 The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/Customs Broker. Forms, which are incomplete or unsigned, will not be accepted for data entry. Exporters/Customs Broker should ensure that the data provided by them and entered by service center is correct in all respects so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would be done at the Service Centres on payment of charges. Various charges for printing and data entry excluding Service Tax are given in Para 1.11 above which shall be subject to revision from time to time. 4.4 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly filled forms of Annexure A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Custo....
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....rom any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Exporters, customs brokers, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download Remote EDI filing software from NIC website link which has been provided....
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....s are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE, for those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, following would be the procedure. (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be perused and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will move directly to goods registration after payment of export duty/cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Complian....
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....ntal Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner and Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB comes for assessment, the Appraising Officer after completion of his scrutiny of RMS instructions and SB declaration shall write a self contained order for examination so as to cover all the critical parameters of examination (as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will....
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.... in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed with and customs clearance in terms of Section 51 of the Customs Act, 1962 will continue to be given by the proper officer to each and every SB. The LEO Officer will exercise the last check before the goods are given clearance for exportation. Therefore the LEO officer shall scrutinize the declarations in documents like AR4/ARE1 vis-à-vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the ....
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....anding Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and covering all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. (viii) Recall of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/CHA, the AC/DC in- charge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (ix) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exp....
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....he original documents to the Appraiser/Supdt. in charge. If the Appraiser/Supdt. is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser/Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Appraiser/Supdt. will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC/DC and advise the exporters to meet the AC/DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and ....
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....em for payment of Merchant Overtime (MOT) charges will continue. 11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area, a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System. Therefore, no separate registers will need to be maintained for recording dates of s....
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....missioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) would allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 15.1 AC/DC(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 would check the status of the goods, before granting permission. 16. AMENDMENT OF FREIGHT AMOUNT 16.1 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 afte....
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....s indicated earlier Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of 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 Truck/Train Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at the Service Centre or remote system though ICEGATE. 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 authorized person or the exporter from the Service Centre or in own his off....
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....ocedure is required to be followed by the exporter for fresh registration of new bank account number. d) State Bank of India, Darbargarh and IFB Branch, Bhavnagar, is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser/Supdt. (DBK) shall process claim online and submit it for approval by AC/DC(DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall continue to declare the figure "9801" as an identifier under the Drawback details in the shipping bills filed. (ii). For shipping bills filed on or after 23.11.2015, the e....
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.... It may be noted that only the first drawback amount processed through the EDI system is electronically validated with respect to Rule 8A of Drawback Rules, 1995. Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enforced by the Customs officer for the total drawback amount against relevant tariff item. (vi) For shipping bills filed before 23.11.2015, the exporters opting for claim of brand rate under rule 7 of the Drawback Rules, 1995 would, as before, have declared the figure "9801" as an identifier in the shipping bill under the Drawback details. In such cases, if the Let Export Order date is to be on or after 23.11.2015, the exporter shall be facilitated to amend, prior to the actual LEO, the identifier along the lines mentioned in item 2 above. However, even if the LEO occurs on or after 23.11.2015 without such amendment, the exporter may provide the information to the Asst/Dy. Commissioner of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under rule 7 of the Drawback Rules, 1995 and also indicate the Tariff Item number (as shown in column (1)....
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.... Special Advance Authorization Scheme cum AIR Drawback and these shall be publicized to exporters in advance by the Systems Directorate. 21. EXPORT OF GOODS UNDER 100% EOU SCHEME 21.1 The Exporters can get the export goods examined by Central Excise/Customs Officer at the factory even prior to filling of Shipping Bill. Self-sealing facility is also available. He shall obtain the Examination report in the form annexed as Annexure'C1'to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters/Customs Broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registrati....
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....available at this port, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bonds/LUTs and execute BG in accordance with the provisions of the Customs Circular(s) in force and as per the statutory requirements of the relevant Customs Notifications, to the designated officer, at this port as this port is the port of registration in the licenses, for raising debits in bonds/LUTs and monitoring such bonds/LUTs. Importers are required to quote the license number on the respective Import documents in case they intend to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo. 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports/exports have been affected under licenses received online from DGFT under DES/EPCG schemes. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of u....
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....ed expeditiously. 22.8 Further, exporters availing of EPCG/DES benefits in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure A (Export). 22.9 It is further clarified as follows: - a. While giving details relating to EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES 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 EPCG/DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS", d. In the column "IND/IMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if t....
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....rate scheme-codes as listed below: Scheme Code Description 60 Drawback and ROSL 61 EPCG, Drawback and ROSL 64 Drawback, Spl AA ( 4.04A) and ROSL 65 EPCG, Drawback, Spl AA(4.04A) and ROSL For EDI shipping bill, selection of the scheme-code involving ROSL scheme at the time of export shall itself amount to making claim cum declaration of eligibility. For EDI shipping bill this shall be the only means to make the claim. Any other means of claim shall not be accepted. Shipping Bills which are filed prior to 20-09-2016 but for which LEO is given on or after 20-09-2016 are also eligible for RoSL. Such Shipping Bills which have not claimed the scheme code as listed above, may need to be amended before LEO to avail this benefit. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing an....
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....: a. The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration to the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), their codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. b. The system would generate on all Shipping Bills, the due date for submission of BRCs. c. The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have th....
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....ending S/Bs will be deleted from the list. k. The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 28. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. 29. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 Registration of Bank Account....
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.... and return to customs officer after signing etc. Then the details will be saved in Systems. This is one time registration and mandatory for all exporters claiming S.T Refund. ICES 1.5 will not accept shipping Bills with claim of STR if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure....
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....rectly contact the system Manager or the designated Custom Officers in case of any difficulty. M. K. SRIVASTAVA COMMISSIONEROF CUSTOMS (P) (JAMNAGAR) ============= Document 1APPENDIX-1 EDI Locations for Customs broker Registration POL_SECTION LOCODE SITE ADDRESS S.No 1 BANGALORE AIR CARGO - INBLR4 INWFD6 ACC BANGALORE BENGALURU INTERNATIONAL AIRPORT ICD WHITEFIELD PLANTATIONS, HOSKOTE, BANGALORE INBLR4 2 CUSTOM HOUSE, MUMBAI - INBOM1 INBNG6 INBOM1 INBOM4 INBSL6 INCCH6 INDIG6 INDPC4 INJNR4 INJNR6 INMUL6 INMWA6 INNSA1 INNSK6 INPMP6 INTLG6 INWAL6 3 CUSTOM HOUSE KOLKATTA - INCCU1 INAMG6 INCCU1 INCCU4 INDUR6 INPTPB ICD TARAPUR, MAHAGAON, TARAPUR, THANE, MAHARASHTRA NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400038 AIR CARGO COMPLEX, SAHAR, ANDHERI(E) MUMBAI 400099 ICD CONCOR BHUSAWAL B/H SAYALI HOTEL, BHUSAWAL ICD CHINCHWAD CONCOR RLY GOODS SHED CHINCHWAD PUNE ICD DIGHI TALERA NAGAR PUNE ALANDI ROAD DIGHI PUNE PCCCC, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI, 400051 ACC JANORI, JANORI DINDORI, DIST NASIK, PIN-422207 ICD JANORI, JANORI DANDORI DIST: NASIK PIN-422207 ICD MULUND, MUMBAI, MAHARASHTRA ICD MALIWADA, DAULATABAD, ....
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....GPUR DIST, MAHARASHTRA BHUGAON LINK ROAD, WARDHA, MAHARASHTRA M/S PEGASUS ICD, VILL-DHANNAD, INDORE, MP - 453001 ACC DEVI AHILYABHAI HOLKAR AIRPORT INDORE MP ICD 113 CONCOR COMPLEX SECTOR III PITHAMPUR DHAR ICD MADIDEEP 34-A1 NIA DIST: RAISEN MP 462046 MIDC IND.AREA, BUTIBORI, NAGPUR, MH 441122 ICD NAGPUR NR NARENDRA NAGAR NAGPUR 440027 ICD RAIPUR NEAR GOODS-SHED KAPA RAIPUR 492009 CONCOR ICD, NR LOCO SHED, JAORA RD., RATLAM (MP)457001 ICD POWARKHEDA, HOSHANGABAD, M.P. CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA - 370210 INIXY1 9 JAIPUR - INJAI6 INBGK6 INBHL6 INBWD6 INJAI4 ICD CONCOR NEW POWER HOUSE BHAGAT KI KOTHI JODHPUR ICD BHILWARA SECTOR 5 AZAD NAGAR BHILWARA 342005 ICD RAJSICO SECTOR 9 UIT COLONY BHIWADI RAJASTHAN AIR CARGO COMPLEX SANGANER JAIPUR INJAI6 INJUX6 INKKU6 INKTT6 INTHA6 INCML6 ICD SANGANER PLOT NO. SP7 SIA JAIPUR PIN-302020 ICD RAJSICO BASNI PHASE-II JODHPUR 342005 ICD CONCOR KANAKPURA JAIPUR ICD CONCOR RAWATHA ROAD POST: MANDANA KOTA ICD THAR DRY PORT BARMER ROAD PAL GAON JODHPUR ICD KATHUWAS, MADHAN VILLAGE, DIST ALWAR, RAJASTHAN 10 LUDHIANA - INLDH6 INASR6 INATQ4 ICD CHEHERTTA AMRITSAR PUNJAB SGRD JEE INTERNATIONAL AIRPORT....
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....RAT, GUJRAT HAZIRA PORT, CHORYASHI, BYPASS RD., HAZIRA, SURAT KRIBHCO INFSTR LTD, HAZIRA, KRIBHCO NGR, SURAT, GUJRAT MAGDALLA PORT URMI COMPLEX SANGRAMPURA SURAT CUSTOM HOUSE, GPPL PIPAVAV RAJULA, AMRELI GUJARAT SURAT DIAMOND PARK, GIDC, SACHIN, SURAT-394230 ICD THAR DRY PORT KADI ROAD SANAND AHMEDABAD ICD SABARMATI KALIGAM SABARMATI AHMEDABAD 382470 ICD VALVADA NH8 TALUKA:UMBERGAON VALSAD GUJARAT ICD TUMB, UMBERGAON, DIST VALSAD, GUJARAT SURAT HIRA BOURSE, SURAT CUSTOM HOUSE, BHAVNAGAR 17 AIR CARGO, TRIVANDRUM INKUK1 INTRV4 PALLITHOTTAM P.O. KOLLAM, KERALA 691006 ACC SHANGHUMUGHAM THIRUVANANTHAPURAM KERALA - INTRV4 18 CUSTOM INTUT1 CUSTOM HOUSE, HARBOUR ESTATE, TUTICORIN 628004 HOUSE, TUTICORIN - INTUT6 ICD TUTICORIN, 1663/2B HARBOUR EXP. ROAD TUTICORIN INTUT1 19 CUSTOM HOUSE, VIZAG - INVTZ1 INGGV1 INGNR6 INKAK1 INKRI1 INPRT1 INSKD6 INVTZ1 ICD, MARRIPALAM, DISTRICT - GUNTUR, A.P. ICES, KRISHNAPATNAM PORT, NELLORE-524003 INVTZ4 GANGAVARAM PORT, ANDHRA PRADESH CUSTOM HOUSE, PORT AREA, KAKINADA - 533007 PARADEEP PORT CUSTOM HOUSE PARADEEP ORISSA 754142 ICD KALINGANAGAR, KHURUNTI, KIC, JAJPUR, ODISHA 755026 CUSTOM HOUSE, PORT AREA VISAKH....
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.... BGL BULGARIAN LEV BG BIF BURUNDI FRANC BI KHR CAMBODIAN REIL ΚΗ XAF CFA FRANC CM CAD CANADIAN DOLLAR CVE CAPE VERDE ESCUDO CV KYD CAYMAN ISLANDS DOLLAR KY CLP CHILEAN PESO CL CNY YUAN RENMINBI CN COP COLOMBIAN PESO CO KMF COMOROS FRANC KM NZD NEW ZEALAND DOLLAR CK CRC COSTA RICAN COLON CR HRK CROATIA KUNA HR CUP CUBAN PESO CYP CYPRUS POUND CZK KORUNA DKK DANISH KRONE DJF DJIBOUTI FRANC DJ DOP DOMINICAN PESO 89ë‡ 222 DK DO TPE TIMOR ESCUDO TP ECS ECUADOR SUCRE EC EGP EGYPTIAN POUND EG SVC EL SALVADOR COLON SV EEK ESTONIAN KROON EE ETB ETHOPIAN BIRR ET FKP FALKLAND ISLANDSPOUND FK FJD FIJI DOLLAR FJ FIM FINISH MARKKA FI 64 FRF FRENCH FRANC FR XPF CFP FRANCS PF GMD GAMBIAN DALASI GM GEL GEORGIAN LARI GE DEM DEUTSCH MARK DE GHC GHANA CEDI GH GIP GIBRALTAR POUND GI GRD GREEK DRACHMA GR GTQ GUATEMALA QUETZAL GT GNF GUINEA FRANC GN GWP GUINEA-BISSAU PESO GW GYD GUYANA DOLLAR GY HTG HAITI GOURDE HT HNL HONDURAS LEMPIRA HN HKD HONGKONG DOLLAR HK HUF HUNGARIAN FORINT HU ISK ICELAND KRONA INR INDIAN RUPEE IDR INDONESIAN RUPIAH IRR IRANIAN RIA....
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.... ZIMBABWE DOLLAR ZW EUR EURO EU 66 66 APPENDIX-5 Unit Measurement Codes UQC UQC_DESC TYPE BOX BOX M BTL BOTTLES M BUN BUNCHES M CBM CUBIC METER V CUBIC CCM CENTIMETER V CMS CENTIMETER L DOZ DOZEN M DRM DRUM M FTS FEET L GGR GREAT GROSS M GMS GRAMS W GRS GROSS M GYD GROSS YARDS L KLR KILOLITER V KME KILOMETERS L LBS POUNDS W LTR LITERS V MTR METER L MTS METRIC TON W PAC PACKS M QTL QUINTAL W SET SETS M SQF SQUARE FEET L SQM SQUARE METER A SQY SQUARE YARDS A GREAT BRITAIN ΤΟΠΤΟΠW UNT UNITS M UGS US GALLONS V BKL BUCKLES M THD THOUSANDS M TBS TABLETS M TUB TUBES M PRS PAIRS M ROL ROLLS M YDS YARDS L MGS MILLI GRAMS M ODD ODDS TOL TOLA HKS HANKS BOU BOU M DECAMETER SDM SQUARE VLS Vials M BGS BAGS CTN CARTON M INC INCHES L SHT SHEETS SQI SQUARE INCHES CIN CUBIC INCHES BAG BAG LOT LOTS CQM CUBIC METERS PCS Pieces KGS Kilograms NOS Numbers W W 67 APPENDIX-6 Country Codes AD AE AF AG CNTRY CODE CNTRY NAME ANDORRA UNITED ARAB EMIRATES AFGHANISTAN ANTIGUA ΑΙ ANGUILLA AL AM AN AO ALBANI....
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....ANDS NO NORWAY NP NEPAL NR NAURU NU NIUE ISLAND NZ NEW ZEALAND OM OMAN PA PANAMA PE PERU PF PG PH PK PL PM PN PR PT PW PY FRENCH POLYNESIA PAPUA NEW GUINEA PHILIPPINES PAKISTAN POLAND ST PIERRE & MIQUELON PITCAIRN ISLANDS PUERTO RICO PORTUGAL PALAU PARAGUAY 70 QA QATAR RE RO REUNION ROMANIA RU RUSSIA RW RWANDA SA SB SC SAUDI ARABIA SOLOMON ISLANDS SEYCHELLES SD SUDAN SE SG SH SI SSE SJ SK SL SM SN SO SR ST SV SY SZ TC TD TF TG TH TJ TK TM TN SWEDEN SINGAPORE ST HELENA & ASCENSION ISLAND SLOVENIA SVALBARD AND JAM MAYEN ISLANDS SLOVAK REPUBLIC SIERRA LEONA SAN MARINO SENEGAL SOMAALIA SURINAM SAO TOME AND PRINCIPE EL SALVADOR SYRIA SWAZILAND TURKS & CAICOS ISLANDS CHAD FRENCH SOUTH & ANTARTIC TERR TOGO THAILAND TAJIKISTAN TOKELAU ISLAND TURKMENISTAN TUNISIA ΤΟ TONGA TP EAST TIMOR TR TURKEY TT TRINIDAD & TOBAGO TV TUVALU TW TAIWAN TZ TANZANIA UA UG UM US UY UZ VA VC UKRAINE UGANDA UNITED STATES MINOR OUTLAYING ISLANDS UNITED STATES URUGAY UZBEKISTAN VATICAN CITY STATE (HOLY SEE) ST VINCENT VE VENEZUELA VG VI VN VU WF WS YE YU ZA BRITI....
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....port) EPCG,Drawback and DFIA EPCG, Drawback and Advance Licence for annual requirement DFIA and Drawback 98 99 Free Shipping Bill involving Indian Currency INFEI The list of scheme code is available at ICEGATE website at: https://www.icegate.gov.in/Webappl/scheme det.jsp 73 ANNEXURES 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 CODE) TRANSFERABLE (Y/N) PORT OF REGISTRATION LICENCE NO & DATE RECEIPT ÎΟ (IF EXPORT'S PRIOR TO ISSUE OF LIC. LICENCE EXPIRY DATE IMPORT END DATE EXPORT END DATE LICENCE EXTENDED Y/N LIC EXTEND DATE IE - CODE IE BRANCH CODE EXPORTER TYPE TOTAL FOB OF EXPORTS IN FOREIGN RUPEES TOTAL FOB OF EXPORTS IN FOREIGN CURRENCY F.C. CODE TOTAL CIF IN RUPEES TOTAL CIF IN FOREIGN CURRENCY FC CODE IO NORM VALUE ADDITIONAL LIMITING FACTORS - VIQ/B CONDITION EXPORT COMPLETED (Y/N) BOND NO. OBLIGATION 74 ANNEXURE - B IGM DETAILS Date SMTP. NO. IRM RTN. NO. & DATE VOYAGE NO. VESSEL NAME PORT OF DESTINATION : SHIPPING LINE : TRANSPORTER/CARRIER : APPLICANT ....
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.... 7. Port of Shipment 8. Country of Origin (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Country of Consignment : Yes/No IGM Details: 10. 11. Whether it is Transshipment Cargo (to Sea or ICD): Yes/No Additional information for Transshipment Cargo (at Sea and ICDs) Name of the gateway port Gateway IGM Number (c) Date of entry inwards at gateway port: 12. (a) Import General Manifest (IGM) No./Year (b) Date of entry inward 13. (a) Master Airway Bill (MAWB) No./ 14. Bill of Lading (MBL) No. (b) Date (a) House Airway Bill No. (HAWB)./ House Bill of Lading (HBL) No. (b) Date 15. Marks & Numbers 16. (a) Number of Packages (b) Type of Package 17. (a) Gross Weight 18. (b) Unit of weight Container details, (in case of clearance at ICDs and Sea Ports) wherever applicable 77 Container Number Seal Number FCL / LCL Bond Details: 19. (a) Whether clearance of imported goods is sought against any type of Bond already registered with customs : Yes/No (b) If YES, particulars of bond: Type of Bond Bond Regn. No. Warehousing (WH) 100% EOUS etc. (EO) Provisional Duty (PD) Job-work (JB) End Use Bond....
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.... of warranty services, if any, provided by the seller or on behalf of the seller (k) Other costs or payments, if any, to satisfy the obligation of the seller (I) Other charges and payments, if any : : 36. Discount, if any 37. 38. 39. : Yes/No If yes, (a) Nature of Discount (b) Rate (%) or amount Additional charges, if any, for purchase: Rate (%) OR Amount (In Rs.) on high seas. Any other relevant information which has a bearing on value: Details of SVB loading wherever applicable (at Invoice level): (if same for all goods of the consignment, otherwise declare at the item level at S.No.39) Whether the buyer & seller are related If yes, whether relationship has been examined earlier by SVB If yes, (a) Ref. No : Yes/No : Yes/No 80 60 (b) Date (c) Custom House (d) Load on : : (A) Assessable value (B) Duty (C) Both (e) Loading rate Assessable Value Duty Rate in %age (f) Provisional (P)/ Final (F) 40. Items of Import: A. Detailed Description of Items: (1) Invoice Serial Number: (2) Actual Invoice Number Item S.No Item Generic Unit in Description Description Price Invoice Quantity Unit of Accessories, Manufacturer's Quantity if any Na....
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....No Duty Type (E) Additional Duty Flag (X) in Invoice I enclose herewith the copies of following import documents: NOTE: (1) INVOICE (2) PACKING LIST Where the Invoice contains more than one unit of item and more than one description of items, UNIT PRICE of each item shall be mandatory. DECLARATION: I certify that aforesaid declaration, the documents & the information contained therein is true and correct in all respects. Signature: Name of the Signatory: Name of the Importer / Authorized Customs House Agent: Date: 83 ANNEXURE 'D' OUT GOING AND INCOMING R.A. DATA ENTRY 1. Advance License/EPCG Reg No. 2. Advance License/EPCG No........ 3. IC Code No.: 4. Party Name : 5. TRA Quantity: 6. TRA Value: 7. Item Name & S. No. : 8. BG Debit Amount : 9. Bond Debit Amount : 10. RA Issue Port : 11. BE No. : Signature Customs Broker/ Importer 84 .Date... .Date...... ANNEXURE 'E' DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO EXCISE DUTY UNDER THE CENTRAL EXCISE TARIFF ACT, 1985 CODE DESCRIPTION OF GOODS AD.VA SPEC. UQC FOR RATE RATE SPEC. RATE A. Goods leviable to excise duty under the Medicinal and Toilet Preparations (Excise duties) Act....
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.... Tariff Act-75 002411 Not exceeding US $ 20 per case 150 002412 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002413 Exceeding US $ 40 per case 75 Goods of heading 220510 of Customs Tariff Act-75 002511 Not exceeding US $ 20 per case 150 002512 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002513 Exceeding US $ 40 per case 75 CODE DESCRIPTION OF GOODS AD.VAL SPEC. UQC RATE RATE FOR SPEC. RATE Goods of heading 220590 of Customs Tariff Act-75 002611 Not exceeding US $ 20 per case 150 002612 002613 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220600 of Customs Tariff Act- 75 002711 Not exceeding US $ 20 per case 150 002712 002713 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220820 of Customs Tariff Act- 75 002811 Not exceeding US $ 20 per case 150 002812 002813 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220830 of Customs 86 Tariff Act- 75 002911 Not exceeding US $ 20 per case 150 002912 Exceeding US $ 20 but not exceedin....
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....eal Seal Date Number of Number Packets Stuffed 1 2 3 4 5 I. Packing Details Sr. Packet Numbers No. From To Type of Packets Rotation m Number: Rotation n Date : Note :Columns 'm' & 'n' are valid only for Sea Customs Locations. 89 68 Invoice Details 18 Invoice number Date Nature of Payment [LC] Letter of Credit [DP] Direct Payment 19 [DA] Delivery against- Acceptance [AP] Advance Payment [NA] Not Applicable Period of Payment as 20 per contract (in Days) 21 Contract Number Yes No 22 22 23 23 Whether Consignee and Buyer Same If NO, Name & Address of Buyer 24 Invoice Currency [Enter Exchange Rate Particulars in case of Non-Standard Currency at point 26] 25 Nature of Contract [1] - FOB [2] - CIF 25 Whether the Unit [F] - Freight [B] - Freight & Insurance [3] - CF [I] - Insurance [N] - None [4] - CI (A) Price Includes 1 91 26 Charges Commission Discount on FOB Rate Packing & Misc. Charges Other Deductions Freight Insurance Rate Currency Amount 27 Exchange Rate Details for non-standard Currency Currency Code/Name Unit in Rupees Exchange Rate Effective Bank Name Certificate Date Certificate 1 2 3 ....
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....ice No. of BE Item Serial No. Of BE Port Code Item Description As per BE Invoice Quantity Imported Unit of Measurement Assessable Value in (Rs) 12 Total Duty Paid 13 Duty Payment 14 15 45 16 17 Date Quantity Exported Technical Details Other Identifying Parameters Whether against export Obligation (Y/N) 96 18 19 Export Obligation Notification No. Drawback Amount Claimed 20 Whether Item Un- 21 used(Y/N) Commissioner Permission(Y/N) 22 Board Order Number 23 Board Order Date 24 24 Whether MODVAT Availed (Y/N) 25 Whether MODVAT Reversed (Y/N) 97 36. Cess Particulars Invoice Serial Item Serial Number Number Cess Applicable (Y/N) If Cess Applicable Cess Serial Number Cess Quantity 1 2 3 4 5 37. CENVAT Particulars Invoice Number Item Serial Number Certificate Number Certificate Date Central Excise Office Code Assessee Valid Code Upto 1 2 3 4 98 5 6 7 38. Third Party Exports Invoice Number Item Serial IE Code Name of the Number Manufacturer Branch Serial Address 1 2 3 4 Number 5 6 Note: If the third party is also a regular exporter, IE Code and branch serial number as registered wit....
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.... Rule 9 of the Foreign Exchange Regulation Rules, 1974. 3. I/We further declare that I/We am/are resident in India and I/We have a place of business in India. 4. I/We* am/are OR 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 delivery must be within fifteen months. Strike out whichever is not applicable. 102 ANNEXURE - C (EXPORT) 1. Master Airway Bill No. 2. Total Packets in Master Airway Bill Shipping Bill No. 3. No. of Packets in the present consignment 4. House Airway Bill No. 5. (a) Seal No. (b) Name of the Agency 6. Marks & No.s 7. Nature of the Cargo (Boxes/cartons/packets etc.,) 8. Gross weight 9. Net weight 10. Unit Weight (KGs/Nos etc) 11. Packet Details Group From To Type (Boxes/Cartons) 1. 2. 13.Details of AR4, if any: Sl. No. AR4 No. Date Commissionerate Division Range Remarks 14. (a) Nature of contact: [1] FOB [2] CIF [3] CF [4]CI ....