TaxTMI 
TaxTMI 
Sub: Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Karwar Port, Baithkol, Karwar(INKRW1), Old Port, Bunder, Mangaluru(INIXE1), and Air Cargo Complex (ACC), Mangalore(INIXE4) – reg.
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.... 2. Detailed guidelines regarding the procedures to be followed by the Importers / Exporters, Customs Brokers, Steamer Agents, Airlines/Console Agents and other members of the Trade and Industry are available as annexure enclosed to this Public Notice in Mangalore Customs website page www.customsmangalore.gov.in/PN/2017/PN32-2017.pdf 3. The Assistant Commissioner /Deputy Commissioner of Customs in charge of the concerned site may be approached by the Trade for redressal of any problems faced at any stage of the import/export clearance. 4. With respect to help desk facilities, the following may be noted:- a) ICEGATE users and Trade would continue to interact with the Helpdesk at 1800 3010 1000 or through [email protected]. (b) Users may also directly contact the System Manager/Alternate System Manager or the designated Custom Officers in case of any difficulty. (Dr. M. SUBRAMANYAM) COMMISSIONER OF CUSTOMS MANGALORE ============= Document 1MASTER ANNEXURE PROCEDURE IN EDI IMPORTS 1. Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declaratio....
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.... in the enclosed chart against respective Custom Houses. No re-registration is required in case the agency is already registered at any existing Customs location where ICES1.5 is operational. (List of Custom Houses for Customs Broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents, Airlines and Consol Agents at the Port/Airport of entry. The Shipping Lines/Agents, Airlines 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 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/Importer ....
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....gistered 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) 1.10 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, they should register themselves with the ICEGATE. For registration at the ICEGATE, the detailed information may be seen at the web-site "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) 1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry, etc. is available at the service center at EDI stations on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I-SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre (i) Bill of Entry/Shippi....
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....irlines/Consol Agents. The message exchange formats for filing IGM/EGM/ Console IGMS are available at ICEGATE Website http://www.icegate.gov.in at http://www.icegate.gov.in/ ICES 1.5.htm. The Shipping 4 own Lines/Steamer Agents/Airlines/Consol Agents may prepare/use their software for filing IGM/EGM/Consol IGMs in prescribed message exchange formats. 2.2 Amendment of IGM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. When there is any change in the cargo or container parameters (like amendment, deletion, supplement). b. When Consol manifest is filed In both the cases, the IGM line information is substantially altered. Further, there are cases of amendment to consol manifest too, 2.3 For amendment of IGM and Consol manifest at the Gateway Port, System level approval by Customs Officer is required. Hence the following procedures are followed for IGM/ Consol amendment. (i) (IV) IGM/Consol amendments applied before grant of Entry Inwards in System do not require Assistant Commissioner (Import)'s approval and the same can be carried out. All such amendments made after grant of Entry Inwards will require Assistant Commissioner (Import)....
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....If the particulars of classification are the same for the next item, the word "do" will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (vi) In respect of goods for which the benefit of notification is claimed, against the entry 'Generic Description' in Annexure 'C', List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the item. The Service Centre Operator will feed first the List No. and Serial No., and if there is space left, generic description of the item. (vi) For example, Nebulizers are covered by S. No. 363 of the Table of Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description L37/19, Nebulizers CTH 90189093 Notfn./Year, Sr. No 021/02, Sr.No.363 (vii) The Service Centre Operator shall carefully enter ....
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....s provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. Importers, customs brokers, shipping lines, Airlines 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. 0 Importers, exporters, customs brokers, shipping lines, Airlines 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. (N) 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 ....
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....on of Customs Officers as provided under the law. (1) In general, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on "First Come First Serve" basis. In a specific case, only the AC/DC of concerned Appraising Group are authorised to change priority, if circumstances so warrant. 10 Group 7has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by....
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....agrees ab- initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs Broker/Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. 11 Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/Importer should deposit duty assessed with the designated bank. 4.3 First Check Appraisement (i) Where the Customs Broker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs Broker/Importer shall exercise the relevant option at data entry stage, the appropriate column of Annexure C format should be flagged 'Y'. The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a c....
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....l of Entry has been submitted to the Customs system. 5 Payment of Duty and electronic transmission of Delivery Order After the assessment is completed, assessed Customs copy of the B/E would be made available to Importer/Customs Broker. If Customs Broker/ Importer desires to pay through designated bank, print of TR-6 challans may be obtained from challan in e-payment gateway and shall be presented to the bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the Customs Broker/Importer. The bank will retain one copy. Fresh challan with revised amount of interest should be obtained daily and should be paid accordingly. 5.1 Duty and Interest can also be paid through e banking system except in cases where it is required to be paid through manual challan. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making E-payment of Customs duty mandatory. 5.2 Shipping Lines/Airlenes/Consol ....
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....py of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdt. screen for out of charge. The signature of the Customs Broker/ Importer shall be obtained on the report, in token of that the goods have been examined in their presence. Name of the Customs Broker/ Importer should also be recorded along with his I-Card No. In case of first check Bill of Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Supdt directly for out of charge after payment of duty. In case of facilitated Bill of Entry where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/Supdt directly for out of charge after payment of duty and registration. 6.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Supdt for out of charge order. 6.3 All the above documents, except original Licence, will be retained by the Customs at the time of giving ‘out of charge’. Hence, only the c....
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....d details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8.Amendment of Bill of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of the goods, the Customs Broker/ Importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the 15 concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to 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 s....
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....tem from the DGFT system. If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for registration of the licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders, therefore, should check these details in their licences and ensure that the same are correct before presenting the licence for registration. The licences with incorrect details will be rejected by the system and cannot be used for availing exemption from dut....
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.... issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (1) TRAS received from non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAS will be registered in the EDI System. Partially utilized TRAS will continue to be handled manually. After successful entry of details, a checklist will be printed by the service centre operator and given to the RA holder for confirming the correctness of the data entered in the system. Service center operator will make the correction, if any, and will return the same to the RA holder. 11.4 Submission of Licence/TRA in the system The license/ TRA holder will present the check list of the licence/TRA along with the original documents to the proper officer. The officer will compare the details entered in the system with the original licence/TRA. After satisfying himself with its correctness, Officer will submit the licence in the system on the basis of the job number of the check list. The system will generate a licence Registration. No. This registration number and date should be endorsed in bol....
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.... exemption notification against the EPCG licence. This value of spares will be within the total face value of the licence, i.e., the sum of value of all items including the value of spares imported against EPCG licence will not exceed the total face value of the licence. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admissible for spares. 11.8 Amendment of licence after registration Amendment in the licence data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence, amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. Licence status code at the time of registration will be '0'. The licence, if suspended or cancelled af....
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....A 13,14,20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 22 to 28 (Except 26), 7H Chapter 3 schemes 35,36,37 71 DFIA(26) 7N 08-09 7R DFRC 20 20 7U EOU All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs Broker / Importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. The Appraiser will check the correctness of details of licence/Scheme, etc. and also ensure that any amendments made in the licences/ Schemes, subsequent to registration of licence, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the licence is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits of licence will automatically reverse when exemption notification is denied. (IV) In respect of a manually assessed Bill of Entry, details of value and quantity will be debited in the....
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....h GST / Central Excise authorities; and a procurement certificate has been issued by them and 'N' where neither Bond is executed nor GST / Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is 'N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination &out of charge Procedure for registration of Bond/B.G. has been separately indicated in para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as “EO" for 100% EOUS and indicate details of the Bond No. or the GST / Central Excise certificate, as the case may be. If Bond or GST Central Excise Certificate are not indicated it would be 'N', i.e. NONE. The 22 data entry operator shall enter the related option 'Y' or 'C' and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. In the field of claim of assessment, normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exemption schemes", in Col. (1) the prescribed EXIM code for the relevant scheme relate....
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....on. Where the importer has not furnished Bond or GST / central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in system. After processing by the Appraiser, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry 23 where neither Bond is debited nor is a GST / central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (N) In case the importer has executed the Bond with the GST / central excise authorities, he shall produce the procurement certificate issued by the GST / central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. Under the....
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....spect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Center for data entry, the following details will undergo a change. Option has been enabled in ACB ( AC Bonds ) role for entering the warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No ----- (i) DT and Warehouse Code Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned 'other' to be used as code - WFD60001). INVOICE PARTICULARS For Ex-Bond B/ENO-Invoice S.No.-- in Warehouse B/E item of Import intended to be Ex-Bonded Item S.No. in invoice Quantity of item intended for ex- Bond On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in t....
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....consumption B/E including e-payment. 14.6Order 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 particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the Bond, interest, if any, on the Warehoused goods as chargeable under Section 61 of the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 have been paid; c) In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re- 26 assessment wil....
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....nd/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 notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT 27 27 Re-export Bond RE 16. Certificate from CEX Authorities / GST Authorities Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities / GST authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office / GST Office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate....
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....tem 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 the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 19 () Assessment of Goods under Chapter 55 of Customs Tariff In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such ....
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....nd 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) 30 30 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 3.Address 4. Identification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5.Remarks Cash Deposit 1.Challan No. 2.Date 3.Amount 4.Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The Importer / Customs Broker shall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After submission, the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. The AC/DC shall observe all the instructions regarding acceptance of Bon....
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....Certificate from GST / Central Excise authorities is mandatory. 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) Bond Requirement Details 32 On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option ....
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....o 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, theBills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vii) (a) Warehousing Bill of Entry For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be display....
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....ns, 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. (1) If the goods have been purchased on High Seas Sales basis, option 'Y' should be indicated at S. No. 5C in the format. The IEC & Branch code of the original importers, i.e., Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges ....
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.... due to SVB issue and also ensure that details are available for that Bill of Entry. 22.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out in the system. 22.3 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 36 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 Annexure A and B attached to the said Circular no. 05/....
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....umping notification number/year I S No. = Item S. No. in the notification PS 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 the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which, the anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of Bills of Entry. 24. 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 amended. Contents of the directory are similar to anti-dumping duty directory. The amou....
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....essment 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. EXPORTS Computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (ICES 1.5) 2. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 39 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 %EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10. NFEI Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at EDI stations shall be as follows: - Under the EDI System, the Shipping Bi....
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....ES 1.5 on the basis of details made available by the RBI. The exporters may note that it would not be possible for the local customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available, the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 3.5Registration of bank account for credit of Drawback amount:-For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains excha....
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....Exim Licenses or Advance application, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the Shipping Bill. However, EDI messages between Customs and DGFT for a number of licence types have been enabled. No separate registration shall be required for those licences which are received from the DGFT online. 3.13 Self Sealed Container cargo: Exporters, who are allowed self-sealing of containers, should get themselves registered in the ICES 1.5 before the goods are registered for exports. 3.14 Registration of bank account for credit of Service Tax Refund amount: For exports under the claim of relevant GST Refund, wherever applicable, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 4. DATA ENTRY FOR SHIPPING BILLS 4.1 Shipping Bills can be filed through the service center located at EDI stati....
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....g Bill No. shall be used for bringing the export goods to the Port. 4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, challans, would not be in a continuous series for each location. 4.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00hrs will be entered in the computer system on the same day. 4.8 Those Exporters or Customs Broker who intend to use Remote EDI System(RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalize the facility to use 43 Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be follo....
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....rs and Customs Brokerswill 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. Till the introduction of Export RMS, The following kinds of S/B shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): - 7.2 i. ii. iii. Duty free S/B for FOB value above Rs.10 lakh. Free Trade Sample S/B for FOB value above Rs.25,000. Drawback S/B where the drawback exceeds Rs. one lakh. The following categories of Shipping Bills shall be processed by the Appraiser/Supdt. Export Assessment first and then by the Asstt./Deputy Commissioner: i. DEEC ii. DFIA iii. EOU iv. EPCG V. Any other Exim Scheme if so required 7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. and AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DEEC / DFIA / EOU, etc. He may also give special instruction for examination of the goods.....
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....d 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 expected to study all the instructions on the screen carefully and assess the SB in compliance of the RMS instructions. Officers shall enter the reasons in the Departmental Comments if any of the RMS instructions are not followed. The officer need not limit his scrutiny to the strict confines of RMS instructions. The officer has the freedom to go beyond the instructions and scrutinize other sensitive aspects of the SB which are not referred to in RMS instructions. Whenever the Officer assessing the SB feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. T....
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....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 examination orders. The officers shall bear in mind all existing standing orders and circulars issued by the department, while performing their work. The examining officers shall ensure that the goods under examination tally with the declared description, including critical parameters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on valuation, benefits under Export Promotion schemes and classification etc. The examination of the goods and Let Export Order (LEO) shall be 47 completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) me....
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.... 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 implementation of second phase of Export RMS. 48 the (vii) Data Quality: The Assessing/Examining officers are also required to focus on the 'data quality' of the SB declarations. The assessing officer should check the description of the item, besides the correctness of classification, valuation, claim of benefits under export promotion schemes, if any, and also ensure compliance with mandatory requirements prescribed under Foreign Trade Policy and/or allied enactments. They are required to check all critical aspects of description like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc. ....
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....of containers on the declaration, along with all the 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 in the system. He will enter Annexure C particulars in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Srl. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter t....
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....in 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 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. 10. GENERATION OF SHIPPING BILLS 10.1 As soon as the Shed Appraiser/ Superintendent gives "Let Export" order, the system would print exporter copy and Customs copy of the Shipping Bill. The Customs copies of the Shipping Bills shall be arranged in the order of Serial Number and shall be preserved in the Export Shed. Subsequently, the Shipping Bill will be kept at the designated place for Audit and record/scanning purposes. 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue. 11.2 MOT charges will be required t....
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....t to other locations and Government. 13 QUERIES 13.1 In case of any doubt, the exporter, during examination, can clarify doubts. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned AC/DC(Exports). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service Centre. 52 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/B number. Where corrections are required to be made after the generation of the S/B No. or, after the goods have been brought in the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner 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, ....
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....claims under the Indian Customs EDI System-Exports will be applicable for all exports through Karwar Port/Old Port Mangalore and Air Cargo Complex Mangalore. 20.2 The exporters who intend to export the goods through above EDI stations under claim for Drawback are advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 20.4 As 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 sanction....
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.... bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure F to this Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b) At the time of registration of the bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file application for....
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....e letter issued by GST / Central Excise in terms of para 5A-5B of Instruction No.603/01/2011-DBK dated 11.10.2013 and/or the final brand rate letter and here the above said provisional drawback amount already paid shall also be taken into account. iv) However, in case of a timely filed complete application for fixation of brand rate under rule 7, if the brand rate request is denied after verification, the rejection letter issued by GST / Central Excise and endorsed to the Customs formation should carry the information about the details of the eligibility for the rate and cap specified in 'A' column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. (v) 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, 56 this validation must be enforced by the Customs officer for the total drawback amount agains....
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....ration 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. 57 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. As per the procedure prescribed by DGFT, exporters apply for Advance licenses under Duty Exemption Scheme (DES) and licenses under Export Promotion ....
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....ports / 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 usage of license issued by Customs and transmit online the necessary amendment(s) of license to 58 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 Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. 22.6 In case of EPCG/DES (except those issued under Scheme Code 17) issued on or after 30th September 2008 there is no need of any registration at this port. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs Broker. The EPCG/ DES would need to be presented to the Apprai....
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.... The details pertaining to export products i.e. input materials utilized as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO the Container shall be stuffed with the goods and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervise stuffing of containers is expected to enter the stuffing report on same day. 25 Rebate of State Levies on Textile garments Scheme for implementation of Rebate of State Levies on textile garments (ROSL) notified vide Notification Nos. 12020/03/2016-IT dated 12.8.2016 and 31.8.2016 by the Ministry of Textiles for all Exporters/ Customs brokers/ members of Trade is invited to. Further, the Central Government (Ministry of Textiles) has issued Notification No. 12020/03/2016-IT dated 13.8.2016_notifying the rates of rebate in Schedule I and Schedule II. Additionally, CBEC has issued Board Circular 043/2016- Cus dt.31.08.2016 which provides the guideline framework for implementation of this scheme. ROSL Scheme: In the ROSL scheme, the Central Govt. provides rebate of State levies comprising of State VAT/CST on inputs includ....
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....at their choice has been reflected correctly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the items where option has been exercised by giving a scheme code. 2. The option and total ROSL amount thus claimed is reflected in the SB Enquiry available on the ICEGATE website. 3 Declaration-cum-eligibility as detailed below is printed on the checklist. I declare that, I have not claimed or shall not claim credit/ rebate/refund/ reimbursement of these specific State Levies under any other mechanism and I am eligible for the rate and rebate claimed for. Further, declare that an Internal Complaints Committee (ICC), where applicable, in 61 pursuance of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 has been constituted. RES vendors may ensure that their RES versions are compliant to changes in (1) & (3) as stated above. SB Message format has also been revised accordingly. ROSL Disbursal: ROSL would be disbursed as per procedure detailed in para 8 of the above referred Board Circular. For speedy disbursal, Exporters may ensure that the Account No. already registered fo....
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....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. h. 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. i. 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 exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen ....
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....h 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. 29.2 Registration of GST / Central Excise registration number or service tax code number (including service tax registration number) Besides bank accounts, each exporter claiming S.T refund need to pr....
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....per STR Schedule to be notified shortly. b. C. d. e. 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). 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. Exporters can check status of STR through ICEGATE as well as Touch screen application. MIS has been suitably modified to indicate drawback and STR amount separately for Reporting and accounting purpose. 29.4 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. 30. 30.1 Grievance Handling The Assistant Commissioner /Deputy Commissioner of Customs in charge of the concerned site may be approached by the Trade for redressa....
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....6 INBAW6 INBDM6 INBFR6 ICD, BAWAL, REWARI, HARYANA ICD GRFL, VILLAGE PIYALA FARIDABAD INBLJ6 ICD AGRA, EAST BANK, MOTIMAHAL, AGRA UP 66 INBVC6 ICD CONCOR, SECTOR 25 FARIDABAD INCPC6 INCPL6 INDEL4 INDER6 INDWN6 INFBD6 INGHR6 INKNU6 INLON6 ICD CHAKERI, GT ROAD, KANPUR-208007 ICD, CPL Dadri INMBD6 INPKR6 INPNK6 NEW CUSTOM HOUSE, IGI AIRPORT, NEW DELHI-110037 ICD Dadri, Gautam Budh Nagar, UP -203207 ICD JATTIPUR, DISTT. PANIPAT, HARYANA ICD BALLABHGARH, SECTOR 59, FARIDABAD, HARYANA ICD GARHI HARSARU, SRI MARUTHI NAGAR, GURGAON ICD JRY KANPUR, PO: RK NAGAR KANPUR-208012 ICD LONI, DISTRICT GHAZIABAD, UP ICD LOCOSHED MORADABAD UP KRIBHCO LOGISTICS PARK, REWARI, HARYANA KLPL ICD, PANKI, KANPUR INPNP6 INPPG6 INPTL6 ICD PANIPAT, BABARPUR RAILWAY STATION, PANIPAT ICD PATPARGANJ, GAZIPUR, NR GAZIPUR BUS DEPOT, ND ICD PATLI, GURGAON, HARYANA INPWL6 ICD, PALWAL, HARYANA INREA6 ICD REWARI, REWARI HARYANA INSTT6 Star Track Terminal Pvt Ltd ICD Dadri INTKD6 INTTP6 ICD TUGHLAKABAD, NEW DELHI 110020 TTP Dadri INHDD6 ICD PANTNAGAR, UTTARAKAND 6 AIR CARGO, HYDERABAD - INSNF6 INHYD4 7 INDORE ININD6 - INHYD4 ACC SHAMSHABAD AIRPORT DIST RANGA ....
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....609606 INMAA1 CUSTOMS HOUSE 60, RAJAJISALAI, CHENNAI-600001 INMAA4 ACC MEENABAKKAM, CHENNAI, TAMIL NADU - 600027 INNPT1 CH, NO 4 FIRSTLINE BEACH NAGAPATTINAM 611001 INPNY1 CUSTOM HOUSE NO.1 DUMAS STREET PONDICHEERY INPNY6 ICD PULICHAPALLAM, PONDY MAIN ROAD, PONDICHERRY INSLL6 ICD SINGNALLUR NEELIKONNAMPALAYAM COIMBATORE INTDE6 ICD THUDIALUR 2/235C M'PALAYAM ROAD COIMBATORE INTHO6 ICD VEERAPANDI, SF 352 & 353 PALLADAM ROAD TIRUPUR INTUP6 ICD TIRUPUR RAAKIYAPALAYAM AVINASHI TIRUPUR 54 INTVT6 M/S CONCOR, ENNORE HIGH ROAD, TIRUVOTTIYUR, CHENNAI 12 NEW CUSTOM HOUSE, GOA - INMRM1 INGO14 INMRM1 GOA AIR CARGO COMPLEX, SADA COMPLEX, MARMAGOA NEW CUSTOM HOUSE MARMAGOA, GOA PIN-403803 13 MUNDRA - INMUN1 INMUN1 MUNDRA SEZ PORT, MUNDRA, GUJARAT 14 NEW CUSTOM HOUSE, INHAS6 INNML1 ICD HASSAN, KARNATAKA NEW CUSTOM HOUSE, PANAMBUR, MANGALORE 575010 MANGALORE - INNML1 15 RAXAUL LCS - INRXLB INJBNB LCS JOGBANI, DIST: ARARIA, BIHAR INRXLB LCS RAXAUL, DIST: EAST CHAPARAN, BIHAR 16 AHMEDABAD - INSBI6 INAKV6 ICD ANKLESHWAR OPP ONGC TNSHIP OLD NH8 ANKLESHWAR INAMD4 ACC AHMEDABAD OLD AIRPORT, SAHIBAUG AHMEDABAD 12 INBED1 BEDI PORT JAMNAGAR GUJRAT INBRC6 INDAH1 ....
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.... Airlines (AL) Shipping Lines (SL) Shipping Agent (SA) Main Line Operator (ML) Transporter (TR) Pvt. Ltd/Partner-ship firm/ Proprietary Registered Office Address City PIN State Email id Telephone Numbers Local Office Address City PIN State 70 70 Email id Telephone Numbers Details of the partners/Directors/Proprietors/Any other Authorized person (For each person following information is to be provided) PAN (If available) Name of the person Designation Address City PIN State Email id Telephone Numbers Date: Place: Signature of the applicant APPENDIX-4 Currency Codes CURR CD CURR DESC CNTRY CD AFA AFGAHANI AF ALL ALBANIAN LEK AL DZD ALGERIAN DINAR DZ ADP 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 NGULTR....
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.... NETHERLAND ANTILLIAN ANG GUILDER AN NICARAGUAN CORDOBA ÎΙΟ 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 SAR SAUDI RIYAL SA SCR SEYCHELLES RUPEE SC SLL LEONE SL SGD SINGAPORE DOLLAR SG SKK SLOVAKI KORUNA SK SIT SLOVENIAN TOLAR SI SOLOMAN ISLANDS SBD DOLLAR SB SOS SOMALI SHILLING SO ZAR RAND ZA ESP SPANISH PESETA ES LKR SRI LANKA RUPEE LK SDD SUDANESE DINAR SD SRG SURINAME GUILDER SR SZL LILANGENI SZ SEK SWEDISH KRONA SE SYP SYRIAN POUND SY TWD NEW TAIWAN DOLLAR TW TJR TAJIK ROUBLE TJ TZS TANZANIAN SCHILLING TZ 74 THB THAI BAHTS TH TOP PARANGA ΤΟ TRINIDAD&TOBAGO TTD DOLLAR TT TND TURNISIAN DINAR TN TRL TURKISH LIRA TR TMM TURKEMENI MANAT TM UGX UGANDA SHILLING UG UAH HRYVNIA UA AED UAE DIRHAM AE GBP POUND STERLING GB UYU ....
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....E GEORGIA GF FRENCH GUYANA GH GHANA GI GIBRALTAR GL GREENLAND GM GAMBIA GN GUINEA GP GQ GUADELOUPE EQUATORIAL GUINEA GR GREECE GT GAUTEMALA GU GUAM 78 GW GY HK HM HN HR GUINEA BISSAU GUYANA HONG KONG HEARD & MACDONALD ISLANDS HONDURAS CROATIA HT HAITI HU HUNGARY ID INDONESIA IE IRELAND IL ISRAEL IN INDIA 10 BRITISH INDIAN OCEAN TERRITORY IQ IRAQ IR IRAN IS ICELAND IT ITALY JM JAMAICA JO JORDAN JP JAPAN KE KENYA KG KYRGHYSTAN ΚΗ CAMBODIA KI KIRIBATI KM COMOROS KN ST KITTS-NEVIS-ANGUILLA KOREA, DEMOCRATIC PEOPLE'S KP KR REPUBLIC OF KOREA, REPUBLIC OF KW KUWAIT KY CAYMAN ISLANDS KZ LA LB LC KAZAKISTAN LAO PEOPLE'S DEMOCRATIC REPUBLIC LEBANON ST LUCIA LI LIECHTENSTEIN LK SRI LANKA LR LIBERIA LS LESOTHO LT LITHUANIA LU LUXEMBOURG LV LATVIA LY LIBYAN ARAB REPUBLIC MA MOROCCO MC MONACO 79 MK ML MALI MM MD MOLDOVA, REPUBLIC OF MG MH MADAGASCAR MARSHALL ISLANDS MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF MYANMAR MN MONGOLIA MO MP MQ MR MACAO ISLANDS NORTHERN MARIANA ISLANDS MARTINIQUE MAURITANIA MS MONTSERRAT MT MALTA MU MAURITIUS MV MALDIVE....
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....s holder 26 Duty Free Import Authorization 27 Focus Market Scheme 28 Focus Product Scheme 29 High Tech Products Export Promotion Scheme 30 31 35 36 EPCG Duty Based Status Holder Incentive Scheme Incremental Incentivisation Scheme Merchandise Export Incentive Scheme Service Export Incentive Scheme DBK and Advance Licence for annual requirement Drawback And Advance License Drawback And Zero Duty EPCG 37 40 41 43 44 Drawback And Concessional Duty EPCG 45 Drawback And Pre Export DEPB 46 Drawback And Post Export DEPB 47 Drawback And JBG 48 Drawback And Diamond Imprest Licence 49 50 52 Drawback And EOU/EPZ/SEZ EPCG And Advance Licence EPCG and JBG 53 EPCG And Diamond Imprest Licence 54 EPCG And Replenishment Licence 55 EPCG and DEPB(Post Exports) 56 EPCG and Advance Licence for annual requirement 59 EPCG and DFIA 60 Drawback and Rebate of State Levies 61 EPCG, Drawback and Rebate of State Levies 62 Drawback and special DEEC(4.04A) 63 EPCG, Drawback and special DEEC(4.04A) 64 65 71 Drawback, special DEEC(4.04A) and Rebate of State Levis EPCG, Drawback "&" special DEEC(4.04A) and Rebate of State Levis EPCG, Drawback And DEEC ....
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....porter : (d) Address : 3. Type of Importer (Tick) : (a) Government Departments (G) (b) Government Undertakings (U) 98 86 4. Authorized Dealer Code of the bank (c) Diplomatic/UN and its Organisations (d) Others 5. Type of Bill of Entry (A) (H) Home Consumption (W) Warehouse (X) Ex-bond : Warehouse B/E No. Warehouse B/E Date : Warehouse Code : Ex-Bond Release Details: No. of Packages to be released Package Code Gross weight (0) (P) Unit of Measurement Additional Charges, if any, for purchase on High Seas (HSS_Load) in INR Miscellaneous Load (in INR) (B) (N) Normal Bill of Entry (after filing of IGM and after entry inward) (P) Prior BE (after filing of IGM and before entry inward) (A) Advance Bill of Entry (filed before filing of IGM and before entry inward) (C) High Sea Sale (HSS) : Yes/No (D) If yes, high sea seller particulars- (a) Importer - Exporter Code(IEC) (b) Branch Serial Number (c) Name of the high sea seller (d) Address If Yes, reasons Section 46 (1) Proviso Case : Yes/No 6. Special requests, if any (A) First Check requested : Yes/No : Yes/No 87 (B) Green Channel facility for clearance without examination reque....
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....Address (c) Country 28. Nature of transaction (Tick) (a) Sale (S) (b) Sale on Consignment basis (C) (c) Hire (d) Rent (R) (e) Replacement (P) (f) Gift (G) (g) Sample (M) (h) Free of cost (F) 90 (i) Other (O) 29. Terms of Payment (Tick) (a) Letter of Credit (LC) (b) Document Presentation (DP/DA) (c) Site Draft (SD) (d) Free of Charge (FOC) (e) Others 30. 31. Conditions or restrictions, if any, attached to the sale Method of valuation applicable 32. (a) Invoice value : (b) Currency: 33. Terms of invoice (Tick) : (a) FOB (b) CIF (c) Cl (d) CF 34. Freight, Insurance and other charges: -(a) Freight Rate (%) OR Amount Currency (b) Insurance (c) Loading, unloading and handling charges[ Rule 9(2)(b)] 1% (d) Other charges related to the carriage of goods (e.g. daughter vessel expenses, transit/ transshipment charges etc) Cost and services not included in the invoice value and other miscellaneous 35. charges: (a) Brokerage and commissions (b) Cost of containers (c) Cost of Packing (d) Dismantling, transport and handling charges at the country of export or any other country (e) Cost of goods and services supplied 91 Rate (....
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....e Load on Assessable Load on Duty Prov (P)/ Final (F) Value 26 27 28 29 30 31 Import Licence Details Exim scheme code, if any Para No./ Year of Exim Import against licence Y/N 32 33 Policy 34 B.1 Details of Quantity where duty rates on unit of measurement different than in the Invoice: (1) Invoice Serial Number: (2) Actual Invoice Number Item CTH QTY in KGS QTY in SQM No. (1) (2) (3) (4) C. In case of re-import, Shipping Bill Details: (1) Invoice Serial Number (2) Actual Invoice Number Item Sl.No In Invoice Shipping Bill No. Shipping Bill date Port of Export Invoice No. of Item Sl.No. in Shipping Shipping Bill Bill 1 2 3 4 5 6 Notification No./ Notification Sl.No Payments made for export on Pro-rata basis (In Rs.) Freight Calculated Customs Duty Calculated Excise Duty Insurance 94 24 7 8 9 10 11 D. Details relating to duty Exemption based on Exim Schemes and Licence particulars.: (1) Invoice Serial Number (2) Actual Invoice Number Item Addl. Duty Item Licenc Licenc Sl.No Exemptio Notificatio Debit Sl. No. e e Debit in n n/ Value Unit in Invoic Requeste Sl.No. Regn. Regn. Qty. ....
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....mber: Rotation n Date Note :Columns 'm' & 'n' are valid only for Sea Customs Locations. 88 98 Invoice Details 18 Invoice number 19 Nature of Payment 20 20 Date [LC] Letter of Credit Payment [DP] Direct [DA] Delvery again: Payment [AP] Advance Acceptance Period of Payment as per contract (in [NA] Not Applicable Days) 21 21 Contract Number 22 22 Whether Consignee Yes No and Buyer Same If NO, Name & 23 Address of Buyer [Enter Exchange Rate 24 Invoice Currency Particulars in case of Non-Standard Currency at point 26] 99 99 25 Nature of Contract [1] - FOB [4] - CI [2] - CIF [3] - CF 26 Charges Commission Discount on FOB Rate Packing & Misc. Charges Other Deductions Freight Insurance Rate Currency Amount Whether the Unit [F] - Freight 25 [B] – Freight & Insurance [I] - Insurance [N] - None Price Includes 27 Exchange Rate Details for non-standard Currency 1 Currency Unit in Code/Name Rupees Rate 2 Exchange Effective Bank Date Name Certificate Number Certificate Date 3 4 5 6 7 100 Item Wise Details (To be provided for each invoice separately) Whether Rewa Ite m RITC Sr. Code Descripti on of Ac....
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....uty Paid 13 Duty Payment Date 14 Quantity Exported 15 Technical Details 105 16 17 18 19 20 20 21 Other Identifying Parameters Whether against export Obligation (Y/N) Export Obligation Notification No. Drawback Amount Claimed Whether Item Un- used(Y/N) Commissioner Permission(Y/N) 22 Board Order Number 23 23 Board Order Date 24 24 25 25 Whether MODVAT Availed (Y/N) Whether MODVAT Reversed (Y/N) 106 36. Cess Particulars Invoice Serial Number Item Serial Number Cess Applicable (Y/N) If Cess Applicable Cess Serial Cess Quantity Number 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 4 107 5 6 7 38. Third Party Exports Invoice Number Item Serial Number IE Code Name of the 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 with DGFT has to be provided. Otherwise, name and address of the manufacturer is to be declared. 108 39. AR4 Particulars Invoice Item AR4 Particula....
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.... 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. 112 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/Nosetc) 11. Packet Details Group 1. 2. Type From Το (Boxes/Cartons) 13. Details of AR4, if any: Sl. No. AR4 No. Date Commissionrate Division Range Remarks 14. (a) Nature of contact: [1] FOB [2] CIF [3] CF [4] CI (b) Whether unit price includes: [F] Freight [I] Insurance [B] Both Freight & Insurance [OT] Others [N] None I/We declare that the p....