TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System - (ICES – 1.5) for Imports and Exports, at ICD Borkhedi of M/s. Distribution Logistics Infrastructure Pvt. Ltd., Integrated Logistics Park, ICD, Borkhedi, Nagpur – 441108, Maharashtra – Reg.
X X X X Extracts X X X X
X X X X Extracts X X X X
....stics Park, ICD, Borkhedi, Nagpur - 441108, Maharashtra which was notified as Inland Container Depot (ICD) which was notified as Inland Container Depot (ICD) vide Notification No.12/1997 (NT) dated 02/04/1997 (against Serial No. 9 (ii) whole of Nagpur (Maharashtra State) issued by Board, Public Notice No. 01/2016 dated 05.04.2016 under Section 8(a) of the Customs Act, 1962 and Public Notice No. 02/2016 dated 05.04.2016 under Section 45(1) of the Customs Act, 1962 issued by this office. 13 posts have also been sanctioned by the Director General (HRD), New Delhi on cost recovery basis. All other required formalities including pre-production have been completed successfully. IMPORT 1. Under the EDI-System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates etc. in original wherever required shall continue to be attached with the assessed copy of Bill of Entry when the same is presented in the Import Shed for 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-requisi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the ICD. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.4 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those who intend to file Bill of Entry or manifest from their office should register themselves with ICEGATE through New Registration Module available at ICEGATE website which is mandatory for ensuring the compliance regarding filing of customs documents (Bill of Entry, Shipping Bill, Import General Manifest, Export General Manifest) under digital signature. To know more details please visit the New Registration Advisory, FAQ for New Registration and New Registration Demo under 'downloads' section and 'Login/Sign Up' section at ICEGATE website "http//:www.icegate.gov.in". For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx) 1.5 Exchange Rates of un-notified currencies....
X X X X Extracts X X X X
X X X X Extracts X X X X
....10 Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licences which are received by Customs from DGFT online. (such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in the system). (Format of Licence registration attached as Annexure A) 1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry etc. is available at service center at ICD on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below, which may be amended from time to time: The schedule of charges for data entry in the Centre shall be as follows :- a. Entry of Bill of Entry having up to 5 items Rs. 91.20 b. Each additional block of 5 items Rs. 11.40 c. Amendment fee Rs. 22.80 d. Entry of IGM Rs. 91.20 e. Charges for additional query printing Rs. 11.40 f. Entry of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Entry filed against the IGM will get cancelled. 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 details in specified file format through ICEGATE from his premises. 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(s) of import invoice and packing list. Details of information in Annexure C should be correct, complete and legible. Incorrect and invalid entries may reject entry of data. The Service center shall accept the declarations in Annexure C during the working hours of ICD. The system would accept data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the Customs broker/importer should verify the particulars. (ii) Once the SMTP is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 Customs broker/Importer shall note down the Bill of Entry No. and return the check list to the operator. The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus Numeric number combined with date shall be a Bill of Entry Number. Since running number sequence is common for all-India basis, the Bill of Entry number may not be continuous. (x) The Operator shall retain the original Annexure 'C' declarations with copie....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nerate 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. 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 bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. 4 Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of sub....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ery 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 RMSand certain ACP Clients 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 debiting in the License etc. would be required to be done by the Appraiser/Superintendent in the Import Shed. Examination of such goods would be carried out as per prescribed norms, if selected for examination by RMS. The system appraisal Scheme is a Notification based Scheme and not description based. If the Appraising Officer finds that the Bill of Entry is not fit to be cleared under RMS he may forward the Bil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tor and Appraiser/Superintendent shall write the examination report on the first check copy of 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 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 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 Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. The offices shall verify all CCRs before giving examination report in the systems. 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/S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ping Lines/Consol Agents in co-operation with Custodians shall provide the Delivery Order electronically in mutually agreed formats and they are not required to visit either of the offices. Secure electronic transmission of Delivery order between 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 shall present documents, as per the list below (the documents should be arranged in a file cover in the following order):- i. Assessed copy of Bill of Entry ii. Duty paid challan in original iii. Copy of Delivery order iv. Bill of Lading ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l be retained by Customs at the time of giving 'out of charge'. Hence, only the certified photo copies of delivery order, Master Bill of Lading, House Bill of Lading should be attached instead of originals. 6.4 On 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 is satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give 'Out of Charge" for the Bill of Entry on system. 6.6 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 and Exchange Control 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....amendment a differential duty challan will be printed along with the revised assessed Bill of Entry. 8.2 After Out of Charge Order no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after 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 and Exchange Control copies of 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. T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997 .against a DEPB, the licence in question is required to be registered in the import system. The officer designated by Asst./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 Customs at the time of obtaining the DEPB. The Customs broker/Importer shall furnish details of DEPB licence in 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 check list, 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 whi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the 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 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 licence with incoming or outgoing TRAs at the respective port of clearance shall continue as per 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 licence shall be recredited by the TRA issuing authority. 11.6 Clai....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... returned to the data entry operator for submission of B/E in the System. 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 licence/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 debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ocessed manually, importers may choose to avail 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 Licence Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC/DFIA, EPCG, REP etc. which require ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ok Scheme (DEPB) , Duty Exemption 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 licences, 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 registration clerk and given to the licence holder for confirming correctness of the data entered. Registration clerk will make correction, if any and will return the same to the licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Appraiser for registration and take possession of the same after registration. 12.2 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered i....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 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 licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-' D ' . Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk.. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 12.6 Debiting Of Licence Licence will be automatically debited in respect of Elect....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y. will be same as per the licence. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence S. No. of item will be '0' therefore, for availing benefits of exemption notification in respect of spares Item S. No. '0' should be indicated in column 9 of the Format indicated above. Against one item in the B/E only one licence will be debited. If the Qty&/or value in the licence is not sufficient to cover whole qty&/or value of an item in the invoice, the invoice qty should be split in to a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service 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/importers ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of licence for value/qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence. 12.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned above in Para 6. 12.13 Suo Moto Payment of Customs Duty in case of Bonafide Default in export obligation under Advance/EPCG Authorisation Authorisation holders (AH) can apply for suo moto payment of customs duty in case calculation of Customs duty is pending before the concerned RA for regularization of bonafide default in export obligation in the following manner: (i) AH should obtain acknowledgement from the concerned RA of their application showing their own duty calculation. (ii) (ii) During pendency of the said calculation AH can deposit the self calculated duty alongwith interest in cash by challan (showing relevant particulars) in the bank at the port where the authorization is registered. One copy of the pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istration. 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 I. F - EOU - Others (specify) II. - STP III. - EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee's Excise Control Code) 9. Central Excise office location code Commissionerate Division Range Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 13.2 Filing of Bill of Entry Entry of Bond details (i) In the Annexure 'C' format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate: - "Y" for Bond No.......... if Bond is already executed with Customs at the point of import; `C' Cex. Certificate N....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 with the Bonds/certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser/Supdt. for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser desires to change the amount for debiting the Bond he can select through change option and change the amount for the Bond debit & BG. Where the BG is not required the amount in the field of BG should be entered as 0 (Zero).The appraiser has the option of removing EOU notification where the importer is not found to be eligible for the exemption. (iii) Where the importe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on respective copies of the B/E. The procedure for execution and maintenance of Bond/BG in the system will be like any other Bond. 14A: Availing Exemption under Chapter 3 Schemes: The scrips issued under chapter 3 of the FTP 2015-2020 would follow registration as prescribed in para 12.1(ii). The scrips issued under older FTP would follow registration prescribed in para 12.1(i). The other applicable procedures as prescribed in FTP and Customs notifications, circulars etc would be same as detailed in para 11 & 12, wherever applicable. 15 EX-BOND Bill of Entry 15.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 15.3 Debiting of Bond After obtaining the print out from Service Centre the importer/Customs broker will get the Bond debited from Bond Section and get suitable endorsement on B/E with respect to debit of Bond amount and other details. 15.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center the same should be obtained by the importers/CHAs from the service center operator. 15.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E including e-payment. 15.6 Order of Clearance of Goods For Home Consumption (i) After payment of duty and completing any other requirement of debiting of Bond, license etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such notification will not be permitted by the system if respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered 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 notifi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rtain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defence etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 19 Closure of Bond/Undertaking The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S. Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr No. of items are closed and the Bond is not cancelled the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will assist in determining the type of Bond/BG and value. Bond requirement details will be printed on the BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 21.2 Registration of Bond (i) The Bond module provides for registration of all Bonds/Undertakings, Bank Guarantees, Sureties etc. in the system. The importer shall furnish the following details for registration: - Bonds/Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving/Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * for Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party) 2. Surety Name....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hecklist. (b) In case of EOU Bond already submitted at the Central Excise Commissioner ate/Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as condition of assessment. The following type of Bonds can be opted: * Provisional Duty Bond - General * Test Bond * End Use Bond/Undertaking * Transit Bond * Provisional Duty Bond - Project Imports * Extra Duty Deposit * EOU Bond * Warehouse Bond B/E Type `W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bon....
X X X X Extracts X X X X
X X X X Extracts X X X X
....l Excise Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted & registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual bills of entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond/BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity/revolving Bond. (b) Consequent upon the introduction of the Bond Management System, changes are being proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1.5 to finalize the assessments of provisionally assessed Bills of Entry by the group Appraiser and AC/DC. 22. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sale....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (ii) If any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following particulars should be furnished. Invoice S No Item Sl No. Description No. of Units Retail Sale Price --------------- No.------- (with specifications) ----------- Rs. Per unit......" (iii) The importers/CHAs would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act. 1944. It would be advisable to specify these details at Serial No. ..... (Claim of assessment)for each pack size of the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No. ..... (Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the di....
X X X X Extracts X X X X
X X X X Extracts X X X X
....E that the B/E has been assessed provisionally due to SVB issue and the details of Revenue Deposit paid for that Bill of Entry. 24.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out In the finalization module. 24.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 & 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. In case importers declare in Annexure 2 SVB inquiries shall be initiated in pursuance of Circular No. 5/2016 dated 09/02/2016 by serving upon the importers questionnaire at Annexu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn = Anti-dumping notification number/year I S No. = Item S.No. in the notification P S No. = Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of antidumping duty will be printed on the check list and copies of bills of entry. 26. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 as a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ck list as well as on copies of Bill of Entry. 28.Levy of Addl. Duty For Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure 'E' for filing Column 39(B) (5) - CETH CODE. 29.General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure 'C'. a. Brand b. Model c. Grade d. Specifications e. Any other information relevant for assessment. For e.g. specific order for imported goods passed by CESTAT, past precedent regarding classification valuation etc. In pursuance of the simplification of Customs Procedures for Shipping the CBEC, vide their Circular No. 02/2015 da....
X X X X Extracts X X X X
X X X X Extracts X X X X
....IE Code has already been transmitted to ICES. If their IE Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which the exporter shall not be able to file 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 was not an existing EDI location in ICES 1.0, such CHAs should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already regi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xports are under claim of Drawback Code 19 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 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 list of currency codes appended with this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 3.10 Country Codes: Wherever in the shipping bill/EGM reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 3.11 Port Codes: Anappropriate port code must be indicated wherever reference to port name is requir....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... is correct in all respect 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 abovewhich shall be subject to revision from time to time. Data Entry Charges for Shipping Bills having up to five items Rs. 60/- Data Entry Charges for additional block of five items Rs. 10/- Amendment fees (for a block of five items) Rs. 10/- Data entry for EGM Rs. 60/- Query Printing after three queries Rs. 05/- Entry of License Rs. 60/- S/B Final Print (For RES Users only) Rs. 20/- Query Printing (For RES Users only) Rs. 5/- above charges include data entry of the documents, check list printing, three free queries and print out of the assessed document. Additional queries shall be charged at Rs. 5 per query. Check list will be provided free of charge till they are certified to be free of mistakes by the customer. However, in cases where the customer wants to incorporate corrections in the original declaration provided by him, checklist will be provided at an additional c....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lowing process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, shipping lines, and their agents are expected to use a Class III Digital Signature Certificate obtained from 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 s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....whenever there is change of bank. 5.3 In the declaration form (Annexure A-Export) to be filed by the exporters for the electronic processing of export documents, the exporters would need to mention the name of the bank and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates registered earlier. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ICD. 6.1 In respect of goods intended to be exported against an electronic shipping bill, the Custodian of ICD will permit entry of the goods on the strength of the checklist. 6.2 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. 7 PROCESSING OF SHIPPING BILLS 7.1 The S/B would be processed by the system on the basis of the declaration made by the exporter. The following kinds of S/B shall require clearance of the Assistant Commissioner/D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....(Export) end in time, the existing norms of assessment and examination prescribed in the Board's Circular Nos. 06/2002 - Customs dated 23.01.2002, 01/2009-Cus dated 13.01.2009, and 28/2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising Instructions. The RMS instructions can also be accessed by using "View" option in the SB header. Instructions will be given in the RMS tools interdicting the bill as per the perceived risk in each Shipping bill based on the declarations made in the bill. Officers assessing the SB shall carefully read each instruction and arrive at a decision to tackle the risk. These RMS instructions form an assist and are intended to guide the officers in assessment. All such instructions are displayed as RMS instructions in ICES. Officers are ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e cases wherein the on submission treatment of risk is to send the SB for "examination only" and after amendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment& Examination". In such cases RMS instructions to "Send the SB back to AC for assessment" will be displayed in the Inspector's screen in ICES after goods registration. Such SBs should be sent back to AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) Goods Registration: The goods registration is mandatory for all the SBs. There is no change in the goods registration procedure. The system will display the Single-Sign-On Id (SSO Id) of the officer for inspection/examination. If the SB is interdicted for examination, the package numbers to be examined will also be displayed. (v) Examination: The examination of all RMS interdicted bills shall be carried out as per the instructions communicated by the RMS and the assessing officer's examination instructions. Certain SBs may be directly routed by the RMS for examination without any assessment by officers. In such cases, the RMS instructions for examination should be treated as e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y 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. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at variance with the CCRs and RMS instructions in respect of a particular SB, he/she should record the reasons for his/her view in the EDI. (v) Export General Manifest (EGM): After issue of LEO, the next major event in the processing of a SB is the filing of EGM. There will not be any change in the procedure for filing of EGM. In the second phase, the RMS will also process the SB data after EGM is filed electronically and provide output to ICES for selection of SBs for Drawback scrutiny and PCA. Detailed instructions in this regard will be issued during the im....
X X X X Extracts X X X X
X X X X Extracts X X X X
....acking list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) SDF (Statutory Declaration Form), wherever required. g) RBI GR waiver, wherever applicable. h) CENVAT declaration, wherever required. i) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer shall put his name stamp under his signature. 8. CUSTOMS EXAMINATION OF EXPORT CARGO 8.1 On receipt of the goods in the Export Shed in the ICD/CFS, the exporter will contact the Examining Officer/Inspector and present the checklist with the endorsement of Custodian of arrival of containers on the declaration, along with all original documents such as Invoice, Packing List, ARE-1 (AR-4) etc. He will also present additional particulars in the form at Annexure C(Export) 8.2 The Officer will verify the quantity of the goods actually received against that entered i....
X X X X Extracts X X X X
X X X X Extracts X X X X
....RE-1 etc., to designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/B to the Appraiser/Superintendent for consideration of "Let Export" order. 9.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/CFS along with the container and handed over to designated officer, who would enter the details in the system and forward the samples to the Appraiser/Supdt. in charge for inspection or for further testing etc. 9.3 The system may require re-examination of the factory stuffed container on a random basis. If the container is selected for re-examination by the system, the same shall be examined and report entered in the system. The Shed Appraiser/Superintendent may also decide to reexamine the container in which case he will obtain the approval of AC/DC Export, before such re-examination. The AC/DC Export shall permit such re-examination for reasons to be recorded in writing. 9.4 Once the Appraiser/Superintendent is satisfied that the goods are permissible for export in all respects, he will proceed to allow "Let Export" in the system for the shipments and inform the exporter. 9.5 T....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es would be as follows: - i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by Customs with the second sample. iii. Triplicate to be handed over to the exporter. 12.2 AC/DC may, if he deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry etc 12.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can generate test memos and record the details of the samples drawn online,as well as print test memos. Customs will duly dispatch the samples to the concerned laboratory/agency. Upon the receipt of the samples, the laboratory/agency can acess the test memo details online and when the test or analysis has been carried out, the results or findings shall be recorded online. Customs can access the results and take the appropriate action regarding the concerned consignment without waiting for the physical reports of the Laboratory. Please refer the CBEC Circular NO.03/2016 dated 03/02/2016 regarding extension of Indian Customs Single Windo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction under the Customs Act, 1962 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 18. RE-PRINT OF SHIPPING BILLS 18.1 Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the "Let Export" order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 19. EXPORT OF GOODS UNDER CESS 19.1 For export items, which are subject to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading Schedule maintained in the system. A printed challan generated by the system would be handed over to the exporter. The cess amount indicated should b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y after the reply to queries/deficiencies is entered in the ICES 1.5. 20.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of Assistant/Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) 20.8 All the claims sanctioned in a particular day will be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter's account. The exporters may make arrangement with their banks for periodical statement of credits on account of drawback. a) An exporter desirous to have his drawback credited in any core banking branch of the bank authorized for drawback paym....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsequent "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 registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is 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 THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System is operational at this port in respect of DES/EPCG licences issued on or after ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Bills of Entry and Shipping Bills to DGFT wherever imports/exports have been affected under licenses received online from DGFT under DES/EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds/LUTs and the BG, if any, after causing necessary verifications. 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 usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of file nos./Licenses/Authorizations issued under Duty Exemption Scheme (DES) and Export Promotion Ca....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 the inputs used are imported, e. In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilised as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 24....
X X X X Extracts X X X X
X X X X Extracts X X X X
....is the date when the export goods are permitted to be exported. An endorsement on the exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. (f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner/Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. (g) The BRC entry module gives three options for entering the details of foreign exchange realization. (i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. (ii) If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the ex....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the exporter, in any branch/bank anywhere in the country (through the NEFT/RTGS). For this purpose, the exporters are required to register with Customs, the Indian Financial Service Code (IFSC) of the bank branch in which exporter wishes to receive the STR amount, the core banking enabled account number, bank name and address, using 'Annexure-A' enclosed with Board's circular. The procedure for registration of bank account is the same as existing procedure for registration of bank account for receiving drawback amount. The Customs officer having 'CLK' role with enter these details in ICES 1.5 and generates a checklist. Exporter/his authorized representative will check the checklist and confirm its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting S.T Refund also. It may be added that there is no option of having separate accounts for drawback and S.T Refund. 28.2 Reg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....levant field at the time of filling of shipping Bill and declaring STR serial no.( Heading/subheading number as per STR Schedule to be notified shortly. b. Shipping Bills with only STR amount will move directly in scroll in queue after EGM is filed. However drawback shipping bill having STR also will continue to move to DBK- Superintendent screen and DBK-AC screen (in case DBK is more than Rs. 1lakh). c. In the final scroll, a single amount indicating DBK and STR amount shall be shown against Shipping bills. However print copy of Scroll shall contain a consolidated breakup indicating Drawback amount and ST refund amount. d. Exporters can check status of STR through ICEGATE as well as Touch screen application. e. MIS has been suitably modified to indicate drawback and STR amount separately for Reporting and accounting purpose. 28.4 Claim for Availment of Chapter 3 benefits: Exporters intending to claim chapter 3 benefits are required to declare "Y"in the item segment of Reward claimed (Table 28(14)) without which their Shipping bill will not be transmitted to DGFT for availing such benefits. 29. Grievance Handling The Assistant commiss....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Name of the New location Custom House Tuticorin ICD Tuticorin Custom Cochin ICD Veerappandi ICD Pulichappallam Custom House Pondicherry Nagapattinam port House ACC Cochin ACC Calicut ACC Trivandrum Custom House Vizag Paradeep Port Custom House Gangavaram Port Kakinada Custom Kolkata ACC Kolkata LCS Petrapole House ICD Jamshedpur LCS Dawki, Meghalaya LCS Sutarkandi, Assam LCS Moreh, Manipur LCS Agartala Tripura 10 Bangalore CH 11 Hyderabad CH ACC Bangalore ICD Bangalore ACC Hyderabad ICD Hyderabad Custom Mangalore House 12 Mangalore CH 13 Indore (Pithampur ICD) ICD Pithampur ICD Malanpur ICD Nagpur ICD Borkhedi ICD Butibori 63 Designated Location for Sl. Customs No. Section broker/Policy Existing Location Attached ICES Name of the New location ICD Wardha ICD Raipur ICD Mandideep ACC Indore ICD DHANNAD 14 Ahmedabad Customs ICD Ahmedabad ICD Surat 15 Kandla Customs 16 Jamnagar (Mundra) 17 Jaipur Custom Kandla House Customs Custom Mundra House ICD Vapi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....umbers Date: Place: Signature of the applicant 67 67 APPENDIX-4 Currency Codes CURR CD CURR DESC CNTRY_CD AFA AFGAHANI AF ALL ALBANIAN LEK AL DZD ALGERIAN DINAR ᎠრADP ANDORAN PESTA AD AON ANGOLAN NEW KWANZA AO XCD EAST CARRIBEAN DOLLAR ΑΙ ARS ARGENTINE PESOS AR AMD ARMENIAN DRAM AM AWG ARUBAN GUILDER AW AUD AUSTRALIAN DOLLAR AU ATS AUSTRIAN SCHILLING AT AZM AZERBAIJAN MANAT AZ BSD BAHAMIAN DOLLAR BS BHD BAHRAINI DINAR BH BDT BANGLADESH TAKA BD BBD BARBADOS DOLLAR BB BYB BELARUSSIAN RUBLE BY BEF BELGIAN FRANC BE BZD BELIZE DOLLAR BZ XOF CFA FRANC BJ BMD BERMUDIAN DOLLAR BM BTN BHUTAN NGULTRUM BT BOB BOLIVIAN BOLIVIANO BO BAM NEW DINAR BA BWP BOTSWANA PULA BW NOK NORWEGIAN KRONES BV BRL BRAZILIAN REAL BR USD US DOLLAR AS BND BRUNEI DOLLAR BN BGL BULGARIAN LEV BG BIF BURUNDI FRANC BI KHR CAMBODIAN REIL ΚΗ XAF CFA FRANC CM CAD CANADIAN DOL....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... MEXICAN PESO MX MDL MOLDOVAN LEU MD MNT MONGOLIAN TUGRIK ΜΠMAD MORACCAN DIRHAM MA MZM MOZAMBIQUE METICAL MZ NMK KYAT MM NAD NAMIBIA DOLLAR ÎΑ NPR NEPALESE RUPEE NP NLG NETHERLANDS GUILDER NL NETHERLAND ANTILLIAN ANG GUILDER ΑΠÎΙΟ NICARAGUAN CORDOBA ORO NI NGN NIGERIAN NAIRA NG OMR RIAL OMANIS OM PKR PAKISTANI RUPEE PK PAB PANAMAN BALBOA PA PGK KINA PG PYG PARAGUAY GUARANI PY PEN PERUVIAN NUEVO SOL PE PHP PHILLIPINES PESOS PH PLN POLISH ZLOTY PL PTE PORTUGUESE ESCUDO PT QAR QATARI RIAL QA ROL ROMANIAN LEU RO RUR ROUBLE RU RWF RWANDA FRANC RW SHP ST. HELENA POUND SH WST TALA WS STD DOBRA ST 70 70 SAR SAUDI RIYAL SA SCR SEYCHELLES RUPEE SC SLL LEONE SL SGD SINGAPORE DOLLAR SG SKK SLOVAKI KORUNA SK SIT SLOVENIAN TOLAR SI SBD SOLOMAN ISLANDS DOLLAR SB SOS SOMALI SHILLING SO ZAR RAND ZA ESP SPANISH PESETA ES L....
X X X X Extracts X X X X
X X X X Extracts X X X X
....S ANTILLES AO ANGOLA AQ ANTARTICA AR ARGENTINA AS AMERICAN SAMOA AT AUSTRIA AU AUSTRALIA AW ARUBA AZ BA BB BD AZARBAIJAN BOSNIA & HERZEGOVINA BARBADOS BANGLADESH BE BELGIUM BF BURKINA FASO BG BULGARIA BH BAHRAIN BI BURUNDI BJ BENIN BM BERMUDA BN BRUNEI BO BOLIVIA BR BRAZIL BS BAHAMAS BT BHUTAN BV BOUVET ISLAND BW BOTSWANA BY BELARUS BZ BELIZE CA CANADA CC CF CG CH COCOS (KEELING ISLANDS) CENTRAL AFRICAN REPULIC CONGO SWITZERLAND CI COTE D IVOIRE 74 CK COOK ISLANDS CL CHILE CM CAMEROON CN CHINA CR 18% CO COLOMBIA COSTA RICA CU CUBA CV CX CY CZ CAPE VERDE ISLANDS CHRISTMAS ISLANDS CYPRUS CZECH REPUBLIC DE GERMANY DJ DJIBOUTI DK DENMARK DM DOMINICA DO DOMINICAN REPULIC DZ ALGERIA EC ECUADOR EE ESTONIA EG EGYPT EH WESTERN SAHARA ER ERITREA ES SPAIN ET ETHIOPIA FI FINLAND FJ FIJI FK FALKLANDS ISLANDS FM MICRONESIA FO ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... & ASCENSION ISLAND SLOVENIA SVALBARD AND JAM MAYEN ISLANDS SLOVAK REPUBLIC SL SIERRA LEONA SM SAN MARINO SN SENEGAL SO SR SOMAALIA SURINAM ST SAO TOME AND PRINCIPE SV SY SZ TC TD TF TG TH TJ EL SALVADOR SYRIA SWAZILAND TURKS & CAICOS ISLANDS CHAD FRENCH SOUTH & ANTARTIC TERR TOGO THAILAND TAJIKISTAN TK TOKELAU ISLAND TM TURKMENISTAN TN TUNISIA ΤΟ TONGA TP EAST TIMOR TR TURKEY TT ΕΣ TRINIDAD & TOBAGO TV TW TUVALU TAIWAN TZ TANZANIA UA UKRAINE 3333 UG UM UGANDA UNITED STATES MINOR OUTLAYING ISLANDS UNITED STATES URUGAY 78 79 79 UZ VA VC VE VG VI VN VU UZBEKISTAN VATICAN CITY STATE (HOLY SEE) ST VINCENT VENEZUELA BRITISH VIRGIN ISLANDS US VIRGIN ISLANDS VIETNAM, DEMOCRATIC REP. OF VANUATU WF WALLIS AND FUTUNA ISLANDS WS SAMOA YE YEMEN, DEMOCRATIC YU YUGOSLAVIA ZA SOUTH AFRICA ZM ZAMBIA ZR ZAIRE APPENDIX-7 Sch 0 123456789 10 11 12 13 14 15 16 17 18 62....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ITION EXPORT OBLIGATION COMPLETED (Y/N) BOND NO. 82 62 ANNEXURE - B IGM DETAILS SMTP. NO. IRM RTN. NO. & DATE VOYAGE NO. VESSEL NAME : : : PORT OF DESTINATION SHIPPING LINE : TRANSPORTER/CARRIER APPLICANT AGENCY : LINE NO. CONT. NO. Annexure for IGM CARGO DECLARATION (See Regulation 3 & 4) Name of Shipping Line Name of the Agent Prior/Final Date 1) 1.Name of Shipping Line 3.Nationality of ship: Voyage: 2. Port where report is 4. Name of Master 5. Port of loading 6. Line No. 7. Bill of 8. Number and Description of 9. Marks and 10. Gross weight 11. lading no kind of package Number Goods 12 Name of Consignee /Importer 13 Dt of presentation 14 Name of of Bill of Entry Custom House Agent 15 Rotation No Year Cash/Deposite WR No of Packages (To be filled by No on wich duty Port collected or ware Trust/Custodian) housed No of packages discharged Date and Signature by Master, Authorised Agent or Officer 83 1. ANNEXURE C DECLARATION FOR FILING OF BILL OF ENTRY AT SERVICE CENTRE (a) Customs broker ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate 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 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 (EU) Undertaking (UT) Re-export Bond (RE) EPCG EC DEEC DE DFRC DE REPL DE (c) Details of procurement certificate, if any, from Central Excise Commissionerate. 86 (i) Certificate Number (ii) Date (iii) Location code of the Central Excise Office issuing the Certificate (d) Misc. Certificate No. NOIDA Commissionerate Division Range Title & address of issuing Authority Invoice Particulars: 20. For Ex-Bond B /E: Invoice Sl.No in Ex- Bond B/E Whether Import under multiple invoices If Yes, (a) No.of of Invo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Additional charges, if any, for purchase on high seas Rate (%) OR Amount (In Rs.) 38. 39. 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 : Yes/No If yes, whether relationship has been examined earlier by SVB : Yes/No If yes, (a) Ref. No (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) 89 40. Items of Import: A. Detailed Description of Items: (1) Invoice Serial Number: (2) Actual Invoice Number Item S.No Item in Generic Unit Quantity Unit of Accessories, Manufacturer's Description Description Price Quantity if any Name Invoice 1 2 3 4 5 6 7 8 Brand Model/ Grade/ Specification End use of Country Previous imports, if any of the B/E Origin item No. B/E Unit Date Value Custom Cu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Y/N in Licence 1 2 3 4 5 6 7 8 9 Licenceparticulars.: (1) Invoice Serial Number (2) Actual Invoice Number Item Sl.No Notification No./ Notification Sl.No Additional Duty Duty Type (E) Flag (X) in Invoice E. Additional Duty under Section 3(3) (1) Invoice Serial Number (2) Actual Invoice Number I enclose herewith the copies of following import documents: (1) INVOICE (2) PACKING LIST NOTE: 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. Date: Signature: Name of the Signatory: Name of the Importer / Authorized Customs House Agent: 92 ANNEXURE 'D' OUT GOING AND INCOMING R.A. DATA ENTRY 1. Advance Licence/EPCG Reg No. 2. Advance Licence/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.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 002111 Not exceeding US $ 20 per case 150 002112 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002113 Exceeding US $ 40 per case 75 Goods of heading 220421 of Customs Tariff Act-75 002211 Not exceeding US $ 20 per case 150 002212 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002213 Exceeding US $ 40 per case 75 Goods of heading 220429 of Customs Tariff Act-75 002311 Not exceeding US $ 20 per case 150 002312 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002313 Exceeding US $ 40 per case 75 Goods of heading 220430 of Customs 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- 75 150 Exceeding US $ 20 but not exceeding US $ 40 per 100 002511 002512 Not exceeding US $ 20 per case case 002513 CODE Exceeding US $ 40 per case DESCRIPTION OF GOODS 75 AD.VAL SPEC. UQC 95 RATE RATE FOR Goods of heading 220590 of Customs Tariff Act....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... To be Filled in by the Exporter/Customs broker Master Details Customs broker 1 License Number 2 IEC Code Number Name Name 3 Exporter Address 4 Exporter Type [P] - Private - [G] Government Merchant/Manufactu 5 [R] - Merchant [F] - Manufacturer rer 6 Consignee Name Consignee Address 7 8 Consignee Country 9 Port of Destination Country of Final 10 Destination State of Origin of 11 Exported Goods 12 EPZ/ICD Code Authorized 13 Dealer(AD) 14 Code RBI Waiver Number 15 RBI Waiver Date Annexure C 16 Parameters Yes No 968 17 Annexure C Particulars (Only to be filled for ICD/CFS & Sea Sites) Factory Stuffed a (Y/N): Sample b Accompanied (Y/N): Nature of C Cargo: Marks & d Numbers: Total No. of No. of Loose Packets: e f Packages:: No. of g Containers: Net h Gross Weight : Weight: Unit of j Measurement : k. Container Details (Valid, if Factory Stuffed) Size Excise Seal Number Seal Date Number of Packets Stuffed 1 2 3 4 5 Conta....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1 2 3 4 5 6 7 31. DFRC Licenses Particulars Invoice Item DEEC/EPCG Licences Particulars 103 8 Serial Serial Number Number Registrati Standard Standard Standard IO Quantity Accounting Whether on Number IO Group Code IO Serial Norm Serial Unit Indigenous / Number Number Imported 1 2 3 4 5 32 Post-export DEPB Particulars 6 7 8 Invoice Item Serial Serial DEPB Details Group Item Quantity Accounting Parent DEPB Details Number Number Code Code Unit Group Code Item Quantity Accounting Code Unit 1 2 3 4 5 6 7 8 9 10 33. Job Work Particulars Invoice Item 104 Bill of Entry Particulars 9 Serial Serial Number Notification BE Number Date Number Number BE Invoice Actual Item Port Serial Invoice Serial Code, Number Number Number where Quantity Unit of Measurement In imported invoice 1 2 3 4 5 6 7 8 9 10 11 34. Annexure C1 Particulars (Applicable to EOU/EPZ) Invoice IEC Annexure C1 Details....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tem Number Agency Code Agency Name Document Name 1 2 3 4 5 6 7 41. Quota Allocation Particulars Invoice Serial Item Serial Agency Allocation Serial Number Expiry Date Number Number Country Code/Year/Region Number/Category/Quota or Code/Serial Non Quota Country/Token #) 1 2 3 Ex. - US/2/24/516690/0237/2/232039 110 4 5 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. 2. 3. 4. 5. GR Declaration DEEC Declaration Invoice Quota/Inspection Certificates Others(Specify) Name of the Exporter : Designation Name of Customs broker: Designation ID Card Number Dated: Signature_ INSTRUCTIONS 1. All entries should be made in CAPITAL letters. 2. Photocopies of the invoices have to be attached separately with declaration form for data entry. 111 ANNEXURE B (EXPORT) Shipping Bill No.... FORM SDF Date......... Declaration under Foreign Exchange Manage....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s and numbers thereon and found to be as declared. Date: Name and Signature of PO/EO 113 ANNEXURE - C1 (EXPORT) RANGE... NOIDA COMMISSIONERATE.. OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE DIVISION.. C.No. Date Shipping Bill No. EXAMINATION REPORT FOR FACTORY SEALED PACKAGES/CONTAINER 1. Name of Exporter 2. a) IEC No. b) Branch code Date c) BIN (PAN based Business identification Number of the exporter 3. Name of the manufacturer (if different from the exporter) 4. Factory address 11. 5. Date of the examination 6. Name& destination of the examining officer-inspector /EO/PO 7. Name & destination of the supervising officer Appraiser/superintendent 8. (a) Name of commissionerate/Division/Range : NOIDA (b) Local Code** 9. Particulars of export invoice (a) Export invoice no. (b) Total No. of packages (c) Name and address of the consignee abroad 10. (a) Is the description of the goods, the quality and their as per the particulars furnished in the export invoice? (b) Whether sample is drawn for being forwarded to port of export? (c) if yes, the no.of seal of package containing the sa....