TaxTMI 
TaxTMI 
Implementation of Express Cargo Clearance System (ECCS) at Courier Terminal – Reg.
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....automated assessment and clearance of imported or export goods, other than those excluded vide the said Regulations, carried by an Authorized Courier by air on behalf of a consignee or consignor. Accordingly, in terms of Handling of Cargo in Customs Area Regulation, 2009 (hereinafter referred to HCCAR, 2009), the Express Industry Council of India (EICI) were directed to provide the software application for Automation of Customs clearance process of Air Express Cargo at Courier Terminal on a turn-key basis, including all hardware, networking, security, data center services, operations & maintenance including helpdesk etc. as may be required for the smooth functioning of the system. They were also informed that the intellectual property arising out of the automation software including source code, documents and artifacts shall be owned by and belong to the CBEC. Now in discharge of their obligations under the HCCAR, 2009, EICI has presented the application software known as Express Cargo Clearance System (ECCS), which will be put into operation in a phased manner. In the first phase of deployment, initially clearance of import covered under Courier Bill of Entry XI (Documents) will b....
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....nt and change status of consignments. 3.0 Activities in the ECCS are assigned to users through the Access Control Module. The Port Admin is the authority for creating and assigning 'Roles' to different users to enable them to function in specified subsets of activities in accordance with user types. The Port Admin will create one 'Group Admin' for various user Groups viz. Customs/Authorized Courier/Importers and Custodian. In turn every 'Group Admin' will be authorized to create 'users' within their own circle. The functioning of a user in the ECCS is limited to the menu appearing for the user in each module which in turn depends upon the activities assigned to the user. 4.0 Application for registration of Authorized Courier: The registration process of authorized Courier will be governed by the provisions specified in the Regulations. The process of granting registration shall not be part of the ECCS. Once the PAN based registration has been given, particulars of the registration shall be updated in a centralized directory in the ECCS. This process of updating the directory in ECCS shall be handled by the jurisdictional Additional/Joint Commis....
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....ECM Docs and ECM Non-Docs) through the ECCS online application either by entering details of each shipment separately or through ECCS bulk upload mode. During ECM filing, the Authorized Courier feeds the scheduled date and time of arrival. However, after arrival of the flight the IGM (Import General Manifest) number is given by the designated Customs Officials (offline process), to each of the Authorized Courier. Once the Courier Company gets the IGM number, the same is to be updated in the ECCS system with actual date and time of arrival of flight by using the feed IGM number process. This is important as it is on the basis of this date and time the system re-computes duty liability wherever applicable (taking the time of importation as the time of arrival of the flight). Upon Submission of the ECM, ECM number which comprises of a Customs serial number along with the running financial year and port name is generated. An example of ECM number is, ECM_BLR_2017-2018_01. 5.2 Arrival Scan: This process, carried out by barcode scanners in case of shipments covered under CBE XII, XIII and XIV, is used by the Custodian to update the status of the shipment in ECM as 'arrived'. A....
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....018_01_01. 5.4.3 CBE-XIII shall be used for low value Non-Document dutiable shipments. Authorized Courier shall file this Bill of Entry only if the assessable value of the goods does not exceed rupees one lakh (Rs.1,00,000/-). An example of CBE-XIII number is CBE-XIll_BLR_20172018_01_01. 5.4.4 CBE-XIV shall be filed by the Authorized Courier/Importer only when the assessable value of the imported goods is exceeding rupees one lakh (Rs.I,00,000/-). As an exception CBE-XIV will also be filed in case of import under 100% EOU scheme and in cases of import for repair and return consignments. An example of CBE-XIV number is CBE-XIV_BLR_ 2017-2018_01 _01. 6. Import Clearance Process: The clearance of imported goods is subject to self-assessment in terms of Section 17 of the Customs Act, 1962. The trade is, therefore, required to exercise due care in making accurate and correct declarations and assessment of duty. As the proposed Courier Clearance under the ECCS shall be governed by the Risk Management System (RMS), CBEs would be subjected to assessment and/or examination based on risk parameters as may be determined by the Customs. 6.1 The CBEs facilitated by th....
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....ll enter following details in the system: i) Details of bond executed viz. Bond Type, Amount, Bond Number and Date. ii) Assessment type of BE iii) Assessment remarks At the time of Final Assessment of CBE, the system shall automatically fetch the registered bond details on entering the bond amount and type. d) Query during assessment: The Assessing Officer may raise query, for which he/she shall enter remarks and can seek for documents/information from the Authorized Courier. The CBE in such cases will be transferred to the Authorized Courier for replying to the query. e) Detention: If required, the Assessing Officer may detain the imported goods and seek documents/information from the Authorized Courier. In such cases, a Detention Memo will be issued. The CBE shall be transferred to the Authorized Courier for replying to the Query Memo and Custodian for updating details in the warehouse register. f) Approval of Appraisal by DC/AC: All CBEs of Assessable Value more than Rs. 1,00,000/- (Rupees One Lakh) get allocated to DC/AC for approving appraisal. DC/AC can either return such CBEs to the Assessing Officer or Approve A....
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.... shipments and has prepared an examination report, the Shed Superintendent/Appraiser can issue a detention memo, raise a query to call for additional information or clear the shipments by issuing an Out of Charge order. m) Re-Examination: In case of any suspicion/dispute, the Shed Superintendent/Appraiser may request for Re-examination and send the CBE back to Inspector (Examination) for examining the shipment again. The inspector shall send shipments meant to be cleared to the Shed Superintendent/Appraiser for issuance of Out of Charge. n) Provisional release of goods: At any stage, if detained goods are released provisionally, the Shed Superintendent/Appraiser can authorize such release after entering details of the Bond (e.g. number, amount and date of execution) and Bank Guarantee (number, amount and validity). 8.0 Payment of Customs Duty and other Customs Dues: The ECCS provides for online payment of Customs Duty, Interest, Fines, Penalties, etc. for this purpose the user shall create a Challan in the ECCS by selecting CBE and the available port wise authorized bank. Once the Challan is created, the application shall direct the user to the bank payment gat....
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....cted for the flight. Authorized Courier can request for ECM amendment whereby they shall be able to add new HAWB details in case of 'excess landing' and delete existing HAWB details in case of 'short shipment' with the approval of DC/AC. ECM Amendment process however, has some constraints with regard to the modification of details. The set of details permitted to be modified shall depend upon the stage where the ECM is present at the time of amendment. The conditions can be summarized as follows: i) Before IGM Feed: All details in the ECM can be modified. ii) After IGM Feed but before arrival scan: Once IGM number is updated in the ECM, on board courier details and the Flight details will be non-editable and cannot be modified. iii) After Arrival Scan: Once ECM is received by custodian, the HAWB number and CRN details become non-editable. Any amendment in the ECM shall be done after due permission/adjudication by Customs as may be required. 13.0 Bond Management: The ECCS has provisions for Registering, Managing and Maintaining various types of Bonds in ECCS system. These Bonds can either be Continuity Bonds or Consignment Specific Bo....