TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Essar Bulk Terminal Salaya Limited PORT (INSALI), Jamnagar Okha Highway, Dist:- Devbhoomi Dwarka-361305
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of Customs Act, 1962 PART- II INSTRUCTIONS FOR IMPORT IMPORTS 1. Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. From 1st April, 2016 onwards, the Single Window Interface for Facilitating Trade(SWIFT) had been operationalised at all EDI locations. Under SWIFT, the custom brokers, importers and exporters would electronically lodge their Customs clearance documents at a single point only with the Customs and the required permission, if any, from other regulatory agencies would be obtained online without the importer/exporter having to separately approach these agencies. This would be possible through a common, seamlessly integrated IT systems utilized by all regulatory agencies and the importers/exporters. The Single Window would thus provide the importers/exporters a single point interface for Customs clearance of import and export goods thereby reducing interface with Governmental agencies, dwell time and cost of doing business. 1.1 Registration of Import Export-Code (IEC) of the Importer (i) Import Export Code(IEC) is being issued to the importers by DGFT....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s Broker registration is attached as Appendix 1 and the format for registration is 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 and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. 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 is attached as Appendix 3) 1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies 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 from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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) 1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest All those who intend to file Bill of Entry or manifest from their office should register themselves with the ICEGATE., The detailed information for registration at the ICEGATE may be obtained from the web-site "http//:www.icegate.gov.in". For remote filing of Bill of Entry, National Informatics Centre(NIC) has developed a software which is free of cost and can be downloaded from the NIC web-site. (http://ices.nic.in/ices/aspx) 1.11 Service Centre charges: The facility of data entry in the filing of IGM, Bill of Entry, etc. is available at the service centre at the Sea port 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 Service Centre shall be as follows: I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....BTSL) Port (Port Code INSALI) for discharge of cargo have to file a separate IGM online through ICEGATE for Essar Bulk Terminal (Salaya) Limited, Salaya (EBTSL) Port by mentioning the port code as INSALI and terminal operator code as INSALIEBSI for Essar Bulk Terminal (Salaya) Limited, Salaya (EBTSL) Port. The procedures are same as filing of IGM in Paradip Seaport. The Shipping Lines/Steamer Agents/Consol Agents should file IGM/EGM/ConsoI IGMs only through ICEGATE. The acknowledgement for filing IGM/EGM/ Consol IGMs Would reach the registered e-mail address of the Shipping Lines/Steamer Agents/ConsoI Agents. The message exchange formats for filing IGM/ ECM/ Console IGMs are available at ICEGATE Website http://www.icegate.gov.in at http://www.icegate.gov.in/ ICES 1.5.htm. The Shipping Lines/Steamer Agents/Consol Agents may prepare/use their own software for filing IGM/ EGM/Consol IGMs in the prescribed message exchange formats. 2.2 Amendment of 'GM 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 mani....
X X X X Extracts X X X X
X X X X Extracts X X X X
....esently, the Bills of Entry are required to be submitted by the authorized persons on ICEGATE after affixing their digital signatures. Implementation of e- SANCHIT WOUId require the authorized persons to submit online all the supporting documents online too on ICEGATE after affixing their digital signatures. For uploading supporting documents on ICEGATE, the authorized persons must open URL https://www.iceqate.gov.in, Login into ICEGATE by using his/her access credentials and then click on My e-Docs link provided in the menu. The step-by-step procedure for upload of documents is provided on the website. The authorized persons must ensure that they have uploaded all the necessary supporting documents and obtain Image Reference Number (IRN), which has to be submitted in a separate table while submitting the job for BE generation while filing through the Service Centre or through ICEGATE. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in 'Annexure C' and present the same to the service centre operator along with copies of import invoice and packing list. The information furnished in Annexure 'C' should ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed to Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No 137/19, Nebulizers 90189093 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure 'C'. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist as a token of correctness of the entered data. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document filed has been authenticated by signing with Digital Signature Certificate or not; (vi) On Successful remote submission of data, the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker [Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software developed by NIC is pro....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. To summarize, Every Importer needs to declare their State of Destination as State Code, GST Type and GSTIN/Identification Code in their Bill of Entry. It may be noted that benefits of Credit flow can happen only when GSTIN is quoted correctly and is matched with GSTN; Valid or active Provisional ID can be quoted in lieu of GSTIN. However, credit would flow only when the same Provisional ID is Used to file returns. 4.4. Seamless Credit flow based on Online Reconciliation of IGST with GST Return: In the Pre-GST Era, physical copy of Bill of Entry needs to be submitted to avail the input tax credit of Additional Duty of Customs. Similarly, Physical application along with supporting documents needs to be submitted as per laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Ret....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Schemes requiring import licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of the required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically on the basis of a pre-determined workflow depending on the roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 4.1 Facilitation of Bills of Entry by RMS for faster clearance of such goods On submission, Bills of Entry would be assessed for risk based on certain dynamic parameters. A print-out those Bills of Entry facilitated by RMS, will be made available to the Customs Brokers/ Importers for pa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sessed copy of the Bill of Entry and shall deposit the duty amount with the designated bank. 4.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment, then he shall indicate his objection online and forward the document back electronically in the system to the Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled, the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for this location. 4.5 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of on....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... required. j) Licence, in original, and a photocopy of the licence. k) Any other document/ certificate necessary for the clearance of goods. Note: The list of documents from S. No (e) to (k) is not a mandatory requirement and may be required on case to case bases. As a measure of simplification, the CBEC vide its Circular No. 01/2015 dated 12/01/2015 provided the importers/exporters with an option to merge their Commercial invoice and packing list if it contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net weight; f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the examination report is entered in the System 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 exa....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f packages, etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs Broker alongwith the Gate Pass. The Importer/Customs Broker will present the Importer's copy of the order of clearance to the Customs officer at the Gate along with importer's copy of the Bill of Entry and the Custodian's Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers/Customs Broker 6.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. Cases covered under Section 48: Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 11. The Procedure for Clearance under Export Promotion Schemes Requiring DGFT Licence / Bond, etc. 12. Processing of B/E under 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 import licence for availing benefits under the aforesaid EP schemes shall be processed under ICES 1.5. The procedure mentioned below will be followed: 12.1 Registration of Licence (i) In pursuance of CBEC's Circular No. 11/2007 dated 13th February, 2007 and Circular No. 3/2009 dated 20th January, 2009 issued from F. No. 605/210/2005- DBK and F. No. 605/70/2008-DBK respectively, a procedure for online transmission of Shipping Bills and Licenses/Authorizations, issued under Duty Exemption Schemes (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. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d 'Exp. Obligation:' the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled, the respective category of Bond should be registered before the registration of licence / RA. The Bond registered against a licence / RA will be utilized only in respect of the clearances against that licence and at the time of filing B/E electronically, the Bond will automatically be debited by the system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA needs to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) 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 successf....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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. 12.8 Amendment of license after registration Amendment in the license 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 license, 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. License status code at the time of registration will be „0". The license, if suspended or cancelled after registration, the officer s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....7A 13,14,20 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26), 35,36,37 Chapter 3 schemes 7I DFIA(26) 7N 08-09 7R DFRC 7U EOIJ(21) (ii) 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. If the Assessing officer is satisfied about the eligibility of exemption under the related notification and the licence is otherwise valid to cover the goods in question, he may assessthe B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption, if warranted. The debits of licence will automatically reverse when exemption notification is denied. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the Importer/Customs Broker from service center. The printout of B/E will contain statement....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... 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 at 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 Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it WOUId be 'N', i.e. NONE. The 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. (iii) In the field for claim of assessment, normal details shall be indicated. However, in the fields for "Additional information for claiming benefits under specified exemption schemes", in Col.(l) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP Would be required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by the DGFT in column....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in system which would be thereafter processed by the AC/DC. After the assessment, printout of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the 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. (v) After completion of the assessment, the Bill of Entry shall be forwarded to Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer co....
X X X X Extracts X X X X
X X X X Extracts X X X X
....neration 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 ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; I-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/E No-------- invoice S. No.-------- in WarehouseB/E item of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S. No. in invoice (ii) 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 the Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system, details of Customs Broker & the Importer will be entered as usual. In the field of Type of B/E 'X' will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E No. & date. On entry of Warehousing B/E No & date, the system will capture all the other details from the Warehou....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 and 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)The rate of duty has not undergone any change after assessment and the out of charge. 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 differential duty amount, if any will be paid. in the normal course. (ii) After satisfying the requirements relating to clearance of the goods, the Superintendent will give out of charge on the system. After out of charge, the system will generate two copies of the Ex-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nd registered for one notification cannot be utilized for another notification. Bond Codes for the various types of Bond are as under: Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise 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 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 the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S. No. 18(c) in the Format for B/E data entry ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 the Bond amount and the 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. 20 Assessment of Goods under Chapter 55 of Customs Tariff (i) 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 goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system w....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 would 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 3. Address 4. 1dentification 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 details 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 detai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....owing type of Bonds can be opted for: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOIJ Bonds • Warehouse Bond B/E Type 'W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOIJ 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 (iv) Bond Requirement Details 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 Bi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ered 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, the Bills 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) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 duty and fine/penalty. (c) Facility has also been provided to the group Appraiser and AC/DC.in ICES I .5 to finalize assessments of provisionally assessed Bills of Entry by 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 Sales basis, option 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 indicat....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... column should be filled(Y/N). If yes following particulars should be furnished. Invoice S No Item Sr No. Description No. of Units Retail Sale Price -------------No.------------(with specifications) -------- Rs. Per unit.. (iii) The importers/Customs Brokers 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 difference in size of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupee....
X X X X Extracts X X X X
X X X X Extracts X X X X
....er 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- I & 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 I 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 Annexure A and B attached to the said Circular no. 05/2016. If Extra Duty Deposit (EDD) is being obtained in such cases, the same shall be reviewed as per the sequence provided in para 3.2 of the said Circular No. 05/2016. All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the sai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity 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 to be also 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. 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 amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping dut....
X X X X Extracts X X X X
X X X X Extracts X X X X
....der 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. PART- III INSTRUCTIONS FOR EXPORTS 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts. Before filing ECM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is maintained in the ICES 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 iceg....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry Codes: Wherever in the Shipping Bill / ECM, 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: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT 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 allo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods into the Port. 4.6 It may be noted that since the document numbers are being assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, challans, would not be sequential. 4.7 The Declarations would be accepted at the Serv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vided at ICEGATE website free of charge. 4.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 5.0 Consequent to implementation of GST, certain changes in the filing/assessment of shipping bills have come into force: 5.1 The Integrated Goods and Services Tax Act, 2017, under section 16, provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilise....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iant with GST Invoice Rules : The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of place of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports) etc., as the case may be. The End Use of the Item should be declared against each of the item. 5.7 Changes in Drawback Declarations: A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used in the manufacture of the export goods....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... i. DEEC ii. DFIA iii. EOCJ 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 / EOIJ, etc. He may also give special instruction for examination of the goods. 7.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/3 has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE by those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, the following procedure would be followed: (i) Movement of Shipping Bills: All the Shipping Bills filed elec....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled Such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner, Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfille....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ds 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 classification, valuation, benefits under Export Promotion schemes etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons....
X X X X Extracts X X X X
X X X X Extracts X X X X
....'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. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and piece-meal queries should be avoided and t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....articulars 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 Sr. 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 selected by the system for examination of the said goods. 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 the examination report in the system. There will be no manual examination report. He will then mark the Electronic S/B to the Appraiser/Supdt. In charge and also forward the checklist along with the original documents to the said officer.. If the Appraiser / Supdt.is satisfied that the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n 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 6 copies of the Shipping Bills in case of Free and Scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as by the exporter / representative of the Customs Broker (Name and ID Card number of the representative of the Customs Broker should be clearly mentioned below his signature). 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 in lieu of the services rendered by the customs officers will continue. However, in respect of ports where 24X7 custo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oms 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 Window Project to other locations and Government. 13 QUERIES 13.1 In case of any doubt during examination, the exportercan clarify doubts to the customs officer. 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/S 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 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/S number. Where corrections are required to be made after the generation of the S/S No. or, after the goods have been brought into the docks/CFS, amendments will be carried o....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 be deposited with the designated bank. 20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 20.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Dhamra Port. 20.2 The exporters who intend to export the goods through Dhamra Port under claim for Drawback are advised to open their account with the bank as stated 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.....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 payment at that EDI location or any other 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 submitt....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as applicable to AIR drawback wherein there is claim for only Customs component. Suitable change in EDI is being implemented by DG (Systems). (iii) After goods are exported, the exporter may apply to the Commissioner/Commissioner of Customs having jurisdiction over the place of export for fixation of brand rate under rule 7iv) However, if the brand rate request is denied after verification, the rejection letter 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. Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enforced by the Customs officer for the total drawback amount against relevant tariff item. 20.11 Special Advance Authorisation Scheme: i) To give effect to the Special Ad....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters / Customs Broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1 Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'Cl ' and other documents such as document of transportation, ARE-I, 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 transmissio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... / LUTs and monitoring such bonds / LUTs. Importers are required to quote the license number on the respective Import documents in case they intend to use the licenses. (No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo). 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of 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
.... the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export). b. If the 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/Customs Brokers 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 (Exp....
X X X X Extracts X X X X
X X X X Extracts X X X X
....codes as listed below: Scheme Code Description 60 Drawback and ROSL 61 EPCG, Drawback and ROSL 64 Drawback, Spl AA ( 4.04A) and ROSL 65 EPCG, Drawback, spl AA(4.04A) and ROSL For EDI shipping bill, selection of the scheme-code involving ROSL scheme at the time of export shall itself amount to making claim cum declaration of eligibility. For EDI shipping bill this shall be the only means to make the claim. Any other means of claim shall not be accepted. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. [While changes have been made in the Service center checklist, RES providers may provide similar option in their packages for facilitation of trade]. Ensuring availment of ROSL: The following changes have been made in the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t, including the extended time, if any, allowed by AD/RBI. such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2017 (during which exports were effected), the statement/BRC needs to be submitted after 1^St July, 2017. e. such certificates shall be filed by the exporter AD -wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which 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 indica....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uisites for claiming IGST refund electronically through ICES 1.5 is that the exporters should have a bank account and also GST registration number and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 Registration of Bank Account The IGST Refund Scheme is similar to drawback scheme. IGST amount processed under the ICES will be disbursed through the branch of the authorized bank. The IGST Refund amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch or to any core banking enabled banking account of 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 IGST Refund amount, the core banking enabled account number, bank name and address, using „Annexure-At enclosed with Board's circular. The procedure for registration of bank account is the same as existing procedure for....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Shipping Bills with only IGST Refund amount will move directly in scroll_in queue after EGM is filed. However drawback shipping bill having IGST Refund also will continue to move to DBK Superintendent screen and DBK-AC screen (in case DBK is more than Rs. 1 lakh). (c). In the final scroll, a single amount indicating DBK and IGST Refund amount shall be shown against Shipping bills. However print copy of Scroll shall contain a consolidated breakup indicating Drawback amount and IGST Refund amount. d. Exporters can check status of IGST Refund through ICEGATE as well as Touch screen application. e. MIS has been suitably modified to indicate drawback and IGST Refund 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. Grievance Handling The Assistant Commissioner /Deputy Commissioner of Customs may be approached by Importers [Exporters or their Customs Brokers for redress....
X X X X Extracts X X X X
X X X X Extracts X X X X
....AON, GUWAHATI - 781031 15/1 STRAND ROAD, CUSTOM HOUSE, KOLKATA - 700001 ACC KOLKATA, 15/1 STRANDROAD, CUSTOM HOUSE KOLKAT ALLIED ICD SERVICES LTD, EPIP, BANSKOPA, DURGAPUR LCS PETRAPOLE, BONGAON, WEST BENGAL ACC KOZHIKODE, KARIPUR, KERALA, 673647 COCHIN CUSTOM HOUSE WILLINGDON ISLAND COCHIN682009 KOCHI AIRPORT NEDUMBASSERY COCHIN KERALA 683111 ICD KOTTAYAM, VILLAGE NATTAKAM, KOTTAYAM, KERALA ICD MATHILAKAM, THRISSUR DIST, KERALA ICD KHURJA, Arshiya Indiustiyal and Distribution Hub Ltd, Bulandshashr, UP. ICD, APL Dadri ICD, BAWAL, REWARI, HARYANA PANCHI GUJARA, TEHSIL-GANNUR-SONEPAT DIST HR INBAW6 INBDM6 INBFR6 ICD GRFL, VILLAGE PIYALA FARIDABAD Document 2 INBLJ6 ICD AGRA, EAST BANK, MOTIMAHAL, AGRA UP INBVC6 ICD CONCOR, SECTOR 25 FARIDABAD INCPC6 ICD CHAKERI, GT ROAD, KANPUR-208007 ICD, CPL Dadri INCPL6 INDEL4 NEW CUSTOM HOUSE, IGI AIRPORT, NEW DELHI-110037 INDER6 ICD Dadri, Gautam Budh Nagar, UP -203207 INDWN6 ICD JATTIPUR, DISTT. PANIPAT, HARYANA INFBD6 ICD BALLABHGARH, SECTOR 59, FARIDABAD, HARYANA INGHR6 ICD GARHI HARSARU, SRI MARUTHI NAGAR, GURGAON INKNU6 ICD JRY KANPUR, PO: RK NAGAR KA....
X X X X Extracts X X X X
X X X X Extracts X X X X
....OUSE, 11 CUSTOM CHENNAI - INMAAI 12 NEW INJUC6 ICD JALANDHAR, DHOGRI ROAD NOORPUR JALANDHAR INLDH6 ICD LUDHAINA, DHANDARI KALAN, LUDHIANA PIN-141001 INSN16 ICD KANECH, SAHNEWAL, LUDHIANA INSGF6 ICD GRFL, LUDHIANA INDDL6 ICD PSWC, LUDHIANA INAJJ6 ICD ARAKKONAM, MARUTI PARK NETAJI NAGAR KAINOOR-3 INCHE6 ICD CHETTIPALAYAM, SF129 AVINASHI TALUK TIRUPUR 52 INCJB4 ACC COIMBATORE CIVIL AERODROME COIMBATORE - 04 INENR1 ENNOR PORT, CUSTOMS HOUSE, 60 RAJAJI SALAI CHENNAI INHSU6 PLOT 53, SIPCOT IND. COMPLEX, PHASE-1,HOSUR-635126 INIGU6 ICD IRUGUR OPP IOC TERMINAL IRUGUR COIMBATORE INILP6 ICD IRUNGATTUKOTTAL, SRIPERUMBUDUR - 602105 INKAR6 ICD KARUR, ANDANDKOIL WEST, KUTKADAI, KARUR, TN INKATI VILL.KATTUPALLI,TAL.PONNERI,DIST.TIRUVELLORE601120 INKRK1 MKP PVT LTD, TR PATTINAM POST, KARAIKAL 609606 INMAAI 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....PATNAM 530035 AIR CARGO COMPLEX VISAKHAPATNAM Document 5 APPENDIX-2, Customs Broker Registration Form Information Requirement for filing details for Customs Broker Registration Customs Broker Master Data (Single record per Customs Broker) PAN ORIGINAL POLICY SECTION Customs Broker NAME REGISTRATION DATE EXPIRY DATE Customs Broker Branch Data (Multiple records per Customs Broker possible) PAN BRANCH SL NO. ADDRESSI ADDRESS2 STATE PIN PHONE EMAIL MESSAGE TRANSFER EMAIL* ICEGATE REGISTRATION ID* (* ICEGATE routing-related information) Customs Broker Personnel Data (Multiple records per branch possible) PAN BRANCH SL NO. CONTACT PERSON SL NO. CONTACT PERSON NAME DESIGNATION PHONE EMAIL MOBILE Document 6 Appendix-3 Application for Registration of Carrier Agents For official use: Registration Number: Date: Valid up to : Bond Registration Number: Category of the Agent Details of the Firm/Company PAN Name of the firm/company Category Registered Office Address City Signature of the Customs Officer Consol (CN) Airlines (AL) Shipping L....
X X X X Extracts X X X X
X X X X Extracts X X X X
....KA FI FRF FRENCH FRANC FR XPF CFP FRANCS PF GMD GAMBIAN DALASI GM GEL GEORGIAN LARI GE DEM DEUTSCH MARK DE GHC GHANA CEDI GH GIP GIBRALTAR POUND GI GRD GREEK DRACHMA GR GTQ GUATEMALA QUETZAL GT GNF GUINEA FRANC GN GWP GUINEA-BISSAU PESO GW GYD GUYANA DOLLAR GY HTG HAITI GOURDE HT HNL HONDURAS LEMPIRA HN HKD HONGKONG DOLLAR HK HUF HUNGARIAN FORINT HU ISK ICELAND KRONA IS INR INDIAN RUPEE IN IDR INDONESIAN RUPIAH ID IRR IRANIAN RIAL IR IQD IRAQI DINAR IQ IEP IRISH POUNDS IE ILS ISRAELI SHEKEL IL ITL ITALIAN LIRA IT JMD JAMAICAN DOLLAR JM JPY JAPANESE YEN JP JOD JORDANIAN DINAR JO KZT KAZAKSTAN TENGE KZ KES KENYAN SHILLING KE KPW NORTH KOREAN WON KP KRW SOUTH KOREAN WON KR KWD KUWAITI DINAR KW KGS KYRGYZSTAN SOM KG LAK LAOS KIP LA LVL LATVIAN LAT LV LBP LEBANESE POUND LB LSL LESOTHO LOTI IS LRD LIBERIAN DOLLAR LR LYD LIBYAN DINAR LY C....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... UY VU VE VN YE ZM ZW EU APPENDIX-5 Unit Measurement Codes UQC UQC_DESC TYPE BOX BOX M BTL BOTTLES M BUN BUNCHES M CBM CUBIC METER V CUBIC CCM CENTIMETER V CMS CENTIMETER L DOZ DOZEN M DRM DRUM M FTS FEET L GGR GREAT GROSS M GMS GRAMS W GRS GROSS M GYD GROSS YARDS L KLR KILOLITER V KME KILOMETERS L LBS POUNDS W LTR LITERS V MTR METER L MTS METRIC TON W PAC PACKS M QTL QUINTAL W Document 11 SET SETS M SQF SQUARE FEET L SQM SQUARE METER A SQY SQUARE YARDS A GREAT BRITAIN TON TON W UNT UNITS M UGS US GALLONS V BKL BUCKLES M THD THOUSANDS M TBS TABLETS M TUB TUBES M PRS PAIRS M ROL ROLLS M YDS YARDS L MGS MILLI GRAMS M ODD ODDS TOL TOLA HKS HANKS BOU BOU M DECAMETER SDM SQUARE VLS Vials M BGS BAGS CTN CARTON M INC INCHES L SHT SHEETS SQI SQUARE INCHES CIN ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....IC PEOPLE'S REPUBLIC OF KOREA, REPUBLIC OF Document 14 KW KY KZ LA LB LC KUWAIT CAYMAN ISLANDS KAZAKISTAN LAO PEOPLE'S DEMOCRATIC REPUBLIC LEBANON ST LUCIA LI LIECHTENSTEIN LK SRI LANKA IR LS LT LU LV LIBERIA LESOTHO LITHUANIA LUXEMBOURG LATVIA LY LIBYAN ARAB REPUBLIC MA MOROCCO MC MONACO MD MOLDOVA, REPUBLIC OF MG MH MADAGASCAR MARSHALL ISLANDS MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF MK ML MALI MM MN MYANMAR MONGOLIA MO MACAO ISLANDS MP MQ NORTHERN MARIANA ISLANDS MARTINIQUE MR MAURITANIA MS MONTSERRAT MT MALTA MU MAURITIUS MV MALDIVES MW MALAWI MX MEXICO MY MALAYSIA MZ NA MOZAMBIQUE NAMBIA NC NEW CALEDONIA NE NIGER NF NORFOLK ISLAND NG NIGERIA NI NL NICARAGUA NETHERLANDS NO NORWAY NP NEPAL NR NAURU NU NIUE ISLAND NZ NEW ZEALAND OM OMAN PA PANAMA PE PERU PF FRENCH POLYNESIA Document 15 PG PAPUA NEW GUINEA PH PHILIPPINES PK PAKISTAN PL PM PN ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e 25 DFCE for Status holder 26 Duty Free Import Authorization 27 Focus Market Scheme 28 Focus Product Scheme 29 30 31 35 36 37 High Tech Products Export Promotion Scheme 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 40 41 43 Drawback And Zero Duty EPCG 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 56 59 60 61 62 63 64 65 71 73 74 EPCG and DEPB(Post Exports) EPCG and Advance Licence for annual requirement EPCG and DFIA Drawback and Rebate of State Levies EPCG,Drawback and Rebate of State Levies Drawback and special DEEC (4.04A) EPCG,Drawback and special DEE....
X X X X Extracts X X X X
X X X X Extracts X X X X
....kages ware housed discharged Date and Signature by Master, Authorised Agent or Officer Document 21 ANNEXURE C 1. DECLARATION FOR FILING OF BILL OF ENTRY AT SERVICE CENTRE (a) Customs BrokerLicence No. (b) Name (c) Address of the Customs Broker 2. Importer Particulars : (a) Importer - Exporter Code (IEC) : (b) Branch Serial Number (c) Name of the Importer (d) Address 3. Type of Importer (Tick) (a) Government Departments (b) Government Undertakings (c) Diplomatic/UN and its Organisations (d) Others Authorized Dealer Code of 4. the bank 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 Unit of Measurement Additional Charges, if any, for purchase on High Seas (HSS_Load) in INR Miscellaneous Load (in INR) (B) : (0) (P) (G) (U) 05 (N) Normal Bill of Entry (after filing of IGM and after entry inward) (P) Prior BE (after filing of IGM and before entry inward) D....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Commissionerate Division Range : : (d) Misc. Certificate No. : Title & address of issuing Authority: Date: Document 24 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 Invoices (b) Total Freight (c) Total Insurance Details of each Invoice: : Yes/No : : : 21. (a) Invoice number 22. (a) Purchase Order Number (b) Date: (b) Date: 23. (a) Contract Number (b) Date: 24. (a) Letter of Credit (LC) Number : (b) Date: 25. Supplier details: (a) Name of the supplier : (b) Address : (c) Country : 26. If supplier is not the seller, 27. 28. (a) Name of the seller (b) Address (c) Country Broker/Agent details: (a) Name of the Broker/agent (b) Address (c) Country Nature of transaction (Tick) (a) Sale (S) (b) Sale on Consignment basis (C) Û (c) Hire (d) Rent (H) (R) (e) Replacement (P) (f) Gift (G) (g) Sample (M) (h) Free of cost (F) (i) Other (0) : : Document 25 29. 29 Terms of Payment (Tick) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....al Invoice Number Item S.No Item Generic Unit Quantit in Descriptio Descriptio Pric y Invoic n n e y if any Unit of Accessorie Manufacture Quantit S, r's Name е Document 27 12345678 End Previous imports, if any Model/ Use Country Grade/ Brand of of B/E B/E Unit Currend Custom Specificati the Origin No. Date Value Y House on item 9 10 11 12 13 14 15 16 17 B. Classification Details: (1) Invoice Serial Number: (2) Actual Invoice Number: Classification Details Item CTH Educati CETH NCD S.No CTH onalCe SIA SED TTA Notn. Duty in RITC P[ref.] Notn./ CETH Invoice 1 Sl.No Sl.No S[td.] SS Notn./ Notn./ Notn./ Notn/ Sl.No Sl.No Sl.No. Sl.No Notn./ Sl.No 1 2 3 4 5 6 7 8 9 10 11 Anti-dumping Notifications Tariff Value Notn./ Sl.No of Item SI.NO Sl.No In Notn. Quantity Supplier Sl.No the item Notn.No Quantity in the Notn. 12 13 14 15 16 17 18 Safeguard SAFTA Health Additional Ag....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct in all respects. House Signature: Name of the Signatory: Name of the Importer / Authorized Customs Agent: Date: 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: ...Date...... ..... Date........ Document 30 10. RA Issue Port : 11. BE No. : Signature Customs Broker/ Importer ANNEXURE 'E DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO EXCISE DUTY UNDER THE CENTRAL EXCISE TARIFF ACT, 1985 CODE DESCRIPTION OF GOODS A. Goods leviable to excise duty under the Medicinal and Toilet Preparations duties) Act, 1955. (Excise AD.V SPEC. UQC FOR AL RATE SPEC. RATE RATE 1. Allopathic Medicinal Preparations: (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages - 001011 (a) Patent or proprietary medicines 001012 (b) Others (ii) Medicinal preparation containing alcohol which are no....
X X X X Extracts X X X X
X X X X Extracts X X X X
....$ 100 40 per case 002413 Exceeding US $ 40 per case 75 Goods of heading 220510 of Customs Document 32 002511 002512 002513 Tariff Act-75 Not exceeding US $20 per case 150 Exceeding US $ 20 but not exceeding US $ 100 40 per case Exceeding US $40 per case CODE DESCRIPTION OF GOODS 75 AD.VAL SPEC. UQC RATE RATE FOR SPEC. RATE Goods of heading 220590 of Customs Tariff Act-75 002611 Not exceeding US $ 20 per case 150 002612 Exceeding US $ 20 but not exceeding US $ 40 | 100 per case 002613 Exceeding US $ 40 per case 75 Goods of heading 220600 of Customs Tariff Act- 75 002711 Not exceeding US $20 per case 150 002712 Exceeding US $ 20 but not exceeding US $ 40 100 per case 002713 Exceeding US $ 40 per case 75 Goods of heading 220820 of Customs Tariff Act- 75 002811 Not exceeding US $20 per case 150 002812 Exceeding US $ 20 but not exceeding US $ 40 100 per case 002813 Exceeding US $ 40 per case 75 Goods of heading 220830 of Customs Tariff Act- 75 002911 Not exceeding US $ 20 per case 150 002912 Exceeding US $ 20 but not exceeding US $ 40 | 100....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Cargo: Document 35 d e g h j Marks & Numbers: Total No. of Packages:: No. of Containers: Gross Weight : Net Weight: Unit of Measurement f No. of Loose Packets:: k. Container Details (Valid, if Factory Stuffed) Container Number Size Excise Seal Number Seal Date Number of Packets 2 3 4 I. Packing Details Sr. Packet Numbers No. From To Type of Packets Rotation m Number: Rotation n Date : Stuffed 5 Note :Columns 'm' & 'n' are valid only for Sea Customs Locations. Document 36 Invoice Details 18 Invoice number Nature of Payment [LC] Letter of Cream Payment 19 Period of 20 Payment as per contract (in Days) 21 Contract Number Whether 22 Consignee and Buyer Same If NO, Name & 23 Address of Buyer Date [DP] Direct [DA] Delvery against [AP] Advance Payment Acceptance [NA] Not Applicable Yes No Document 37 [Enter Exchange Rate 24 Invoice Currency Particulars in case of Non-Standard Currency at point 26] 25 Nature of Contract [1] - FOB [4] - ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Entry Particulars Document 41 Serial Serial Notification | BE Number Number Number Number Date BE Actual Item Invoice Invoice Serial Port Code, │▬▬▬▬▬Sumber Number Number imported Quantity Unit of Measurement invoice 2 3 4 5 6 7 8 9 10 11 . 34. Annexure C1 Particulars (Applicable to EOU/EPZ) Invoice IEC Examinatio Divisio n Serial Cod Numbe e n Date r Commn Rang e Annexure C1 Details Examinatio Examinatio n Officer Name n Officer Designatio r Officer Name n Superviso Supervisor Seal Officer Designatio n Numbers Affixed on Package S 1 2 3 4 5 6 7 8 9 10 11 Document 42 Document 43 35. Re-Export Particulars Serial Re-Export Number Particulars 1 2 Invoice Serial No. of SB Item Serial No. of SB 3 4 5 6 7 8 BE Number BE Date Invoice No. of BE Item Serial No. Of BE Port Code Item Description As per BE Invoice 9 Quantity Imported 10 Unit of Measurement 11 As....
X X X X Extracts X X X X
X X X X Extracts X X X X
....goods in the warehouse).I/We undertake to abide by the provisions of Foreign Exchange Management Act, 1999, as amended from time to time, including realisation/repatriation of foreign exchange to/from India. 1. GR Declaration 2. DEEC Declaration 3. 4. 5. Invoice Quota/Inspection Certificates Others(Specify) Name of the Exporter: Designation Dated: Signature_ INSTRUCTIONS Name of Customs Broker: Designation ID Card Number 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. Document 50 ANNEXURE B (EXPORT) Shipping Bill No........ FORM SDF Date......... Declaration under Foreign Exchange Management Act, 1999 1 I/We hereby declare that I/We am/are the *SELLER /CONSIGNOR of the goods in respect of which this declaration is made and that the particulars given in the Shipping Bill No..............dated are true and that - 2. a)* b)* the value as contracted with the buyer is same as the full export value declared in the above shipping bill the full export value ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ate b) Branch code c) BIN (PAN based Business identification Number of the exporter 3. Name of the manufacturer (if different from the exporter) 4. Factory address 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 (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? 11. (b) Whether sample is drawn for being forwarded to port of export? (c) if yes, the no.of seal of package containing the sample Central excise/customs seal Nos. (a) For Non-contained cargo seal No.s No.of packages (b) For Containerized cargo Container number (1) SIGNATURE OF EXPORTER Size (2) No.of packages Seal No. (3) SIGNATURE OF INSPECTOR/EXAMINER stuffed in container (4) SIGNATURE OF APPRAISE SUPERINTENDENT Document 54 Annexure - D (....