TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at INPBLB- Kamardwisa (Rangapani) Land Customs Station, Baksa, BTAD, Assam
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....2. Kamardwisa (Rangapani) LCS will shift its operations from manual processing of documents to Indian Customs Electronic Data Interchange System (ICES) with effect from 14.01.2019. 3. The Commissioner of Customs (Prev), NER, Shillong prescribes the normal working hours of the Kamardwisa (Rangapani) LCS from 8 a.m. to 6 p.m. from Monday to Saturdays (except all Sundays and Government declared public holidays). Beyond normal working hours, the services of Customs Officers would be extended on need/overtime basis. In such cases, request letters may be filed 24 hours in advance and approval will be subject to payment of prescribed MOT (Merchant Overtime Fee) under Customs (Fee for rendering services by Customs officers) Regulations, 1998. 4. Kamardwisa (Rangapani) LCS is yet to attain the status of 24 x 7 working hours/operation and hence for the administrative convenience, clearance of import cargo would not be effected on holidays and beyond normal working hours prescribed for regular working days. Nevertheless, in cases of acute emergency and perishable nature of the cargo, the Deputy/Assistant Commissioner of Customs, Customs Division, Guwahati may order for import clearances....
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....hereby reducing interface with Governmental agencies, dwell time and cost of doing business. The relevant documents in respect of import/export are to be uploaded through e-SANCHIT. The procedures in this regard are outlined in the CBEC Circular No. 40/2017-CUS dated 13.10.2017 and 43/2018-CUS dated 08.11.2018 for import and export respectively. 1.1.1 Registration of Import Export (IE)-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on a daily basis. ICES automatically register the IE-Codes after confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry, the importers are advised to check from the DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to the ICES by the DGFT, they should first get the same transmitted from DGFT, failing which they will not be able to file Bill of Entry electronically for the clearance of the imported goods. (ii) In case the IE-Code is registered for exports, the same shall hold good for imports....
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....ched as Appendix 5. 1.1.9 Registration of DGFT Licenses If the imports are against any of the DGFT Exim Licenses, such license should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licenses which are received by Customs from DGFT online. Such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in the system. (Format of License registration attached as Annexure A) 1.1.10 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 on 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) 1.1.11 Service Centre charges: Facility of data entry of Import Report/IGM, Bill of Entry, etc. will be ma....
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....Entry will cost Rs. 10. 1.2 Filing of Import Report (IR)/IGM In accordance with Section 30 of the Customs Act, 1962 the person in charge of the vehicle after entering the territory of India shall deliver an Import Report at Kamardwisa (Rangapani) LCS and the same shall be entered to the system through the Service Centre on all working days from 8.00 hours to 18.00 hours. The details of the Import Report shall be incorporated in the prescribed pro-forma. (Annexure B) and thereafter be presented at the Service Centre Counter. A checklist would then be generated by the Service Centre which would be verified by the authorized representative of the Consignment and given to the service center operator for submission after corrections, if any. On the basis of IR/IGM, the importer can easily file Bill of Entry from the Service Centre or from their office if they are registered with the ICEGATE for the purpose. 1.2.1 Amendment in the IR/IGM after submission shall be carried out only after approval from the designated Customs authority. i.e. AC/DC concerned. Amendment request shall be entered in the system at service center and on submission in the system it shall appear....
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....oice-wise, i.e., complete information of items in one invoice must precede information of the items in the second invoice. (iii)If the particulars of classification are the same for the next item, the word "do" will be accepted by the system. (iv)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. (v) 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: - Gen....
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....l Signature Certificate for filing the aforementioned Customs process documents, the following process be followed: A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Importers, customs brokers, transporter and their agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Importers, exporters, customs brokers, transporters and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the resu....
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.... workflow according to the jurisdiction of Customs Officers as provided under the law. (ii) 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 authorized to change priority, if circumstances so warrant. (iii) Group 7 has 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 pr....
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....Service Centre which will be fed in the system. In case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case the Assessing officer and AC/DC, as the case may be, 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. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/Importer should deposit duty (make online payment) assessed with the designated bank (epayment through ICEGATE). Online payments of duty for amounts above Rs One Lakh have been made mandatory vide CBEC circular no. 24/2012 dated 5th September 2012. 3.1.3 First Check Appraisement (i) Where the Customs Broker/Importer has opted for First check assessment or the Assessi....
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....3 copies of TR-6 Challan shall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs Broker/Importer from where the Bill of Entry has been submitted to the Customs system. 4. Payment of Duty Duty has to be paid by epayment through ICEGATE till nomination of designated branch by the competent authority. 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. Examination of Goods 5.1 After examination order in the case of First Check Bill of Entry or after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest (if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present the documents, as per the list below, (the documents should be arranged in a file cover in the following order):- 1. Assessed copy of Bill of Entry 2. Duty paid challan ....
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....uld be attached instead of originals. 5.3 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 5.4 After completion of the examination of the goods, if the Shed Appraiser/ Superintendent are satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give 'Out of Charge" for the Bill of Entry on system. 5.5 After the out of charge order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supdt. The importer's copy and Exchange Control copy of the Bill of Entry alongwith one copy of the order of clearance will be attached to the Customs copy of the Bill of Entry retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The cu....
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....f Charge Order, no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in the system. The original prints of the Importer's copies and Exchange Control copies of the Bill of Entry shall be retained by the System Manager in a file. After fresh Out of Charge Order, new prints of the copies of Bill of Entry shall be given. 8. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 9. Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vehicle. In such cases, a B/E may be presented before the delivery of the import manifest, if the goods is expected to arrive within 30 days from the date of presentation. The Customs Broker/ Importer may file an Advance B/E if he has the copies of the airway bill and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and s....
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....e same are corrected 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 duty and clearance of goods. Such licences should be corrected from concerned DGFT office before presenting to Customs. (ii) 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 Entitlement Pass book Scheme (DEPB), Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations. (iii) The licenses, which have already been partially utilized, will be registered in the system only for the balances available. (iv) After successful entry of details, a check list will be printed by the registration clerk and given to the license holder for confirming the correctness of the data entered. Registration cl....
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.... any and will return the same to the RA holder. 10.1.5 Submission of License/TRA in the system The license/ TRA holder will present the check list of the license/TRA along with the original documents to the proper officer. The officer will compare the details entered in the system with the original license/TRA. After satisfying himself with its correctness, the Officer will submit the license in the system on the basis of the job number of the check list. The system will generate a license Registration. No. This registration number and date should be endorsed in bold on the original license/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer's copy of TRA will be defaced by the Officer. 10.1.6 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licences registered in the syst....
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....fter 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 shall amend the status code to '2', '3' and '4' for cancellation, suspension and re-instatement respectively. 10.1.10 Filing of Bill of Entry with exemption under Chapter 3 Schemes (i) License Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.E of the Annexure 'C'. (ii) Unit of measurement of qty. will be the same as per the license. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the license the qua....
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....ssion of the B/E to the Appraiser along with all the required documents and the related license and Advance Authorization schemes. The Appraiser will check the correctness of details of license/Scheme, etc. and also ensure that any amendments made in the licenses/ Schemes, subsequent to registration of license, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the license 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 license 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 system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for records. 10.1.12 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 duty-paying challan if duty is payable and sta....
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....d indicate the balance duty etc., if any. The AH shall pay these by the above modes and the Customs Authority shall endorse all the paid challan(s). (d) On receipt of the redemption letter (indicating, inter alia, details of payments including amount and mode) from RA, the Customs Authority shall reconcile and initiate the prescribed actions for releasing the Bond / BG. Please refer to Circular No. 11/2015 dated 01/04/2015 regarding the suo moto duty payment for bonafide default in export obligation. 10.2. Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to Customs system after the Shipping Bills get transmitted online to DGFT from the Custom. Such DEPB licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by proper officer in the system. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization. 10.2.1 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Pr....
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....n bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 10.2.3 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this the TRA shall ....
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....ort for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 10.2.5 Claim of Exemption against a DEPB / DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure 'C'. If exemption is also claimed against a DEPB under Notification 034/97-Cus Dated 07.04.1997, the entries shall be made in Annexure 'C' under Serial No.39E. For DEPB Bs/E the scheme code is 'B'; therefore while claiming exemption under the DEPB, 'B' will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FO....
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....nt on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case , where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan(if any)and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No. 39E (column 5 and / or 7) of Annexure 'C'; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item. 10.2.9 DEPB Debit Ledger On ....
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.... .1 Registration of EOU All the 100% Export Oriented Units including STP / EHTP, etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. 1. EOU type: I. A - EOU - General I. B - EOU - Aquaculture I. C - EOU - Agriculture / Floriculture I. D - EOU - Granite I, E - EOU - gems and jewellery I. F - EOU - Others (specify) II - STP III - EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee's Excise Control Code) 9. Central Excise office location code ,Commissionerate, Division, Range Separate Registration would need to be ma....
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.... list against an item where EOU exemption is claimed, the words (EOU) & notification no. /year & S.No. will be printed at the end of the check list, details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. iv) The Importer / Customs Broker shall check the correctness of the details in the check list & return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 11.3 Appraising of EOU B/E. (i) The Importer /Customs Broker shall present the un-assessed Bill of Entry along with the Bonds / certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser / Supdt for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the d....
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....ation for examination and out of charge. 12. Availing Exemption under JOBBING Scheme Notification No.32/97-Cus dated 01.04.97; exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the exemption would be required to indicate the relevant EXIM code and Notification in the columns "Additional information for claiming the benefit under the specified exemptions schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission, print of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on the respective copies of the B/E. The procedure for execution and maintenance of Bond/....
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.... Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 13.3 Debiting of Bond After obtaining the print out from Service Centre, the Importer /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond amount and other details. 13.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center. The same should be obtained by the Importers/ Customs Brokers from the service center operator. 13.5 Payment of Duty Duty will be paid by epayment through ICEGATE against a challan of Ex-Bond B/E in the same manner as in the case of a Ho....
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....d's Circular no. 47/2002 dated 29.07.2002,payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 14. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such noti....
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....to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window Project. The same will be obtained through message exchange with FSSAI/DPPQ&S (as per Circular No. 09/2015 dated 31/03/2015), NOC on ICES for use by Drug Controller/Animal Quarantine/Wild Life Crime Control Bureau and Lab Module in ICES for use by CRCL, Textile Committee and other agencies. Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs Single Window Project extending to other locations and Participating Government Agencies. Certain notifications require certificates for eligibility of exemption from various other organizations like the Ministry of External Affairs, Defense, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 17. Closure of Bond / Undertaking/Timely cancellation of Bonds: The Bond or undertaking would be closed....
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....QM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively. 19. Bond Management System And Processing Of Bills Of Entry Relating To Goods 19.1 Bond Management System. (i) ICES contain centralized Bond Section, which will be responsible for the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the following: - Registration of Bonds/undertakings, Bank Guarantees, Sureties - Debit and Credit of Bonds for EDI B/Es and Manual B/Es - Closure of Bonds, Bank Guarantees - Enhancements - Generating data for Issue of recovery notices - Generating data for Issue of reminders - Generation of MIS reports (ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of B....
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....e entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC / DC, the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security, etc., shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 19.3. Processing of Bill of Entry (with Bond):- 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 process....
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....ond 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 to view the B/E. Before debiting, the system will pose the query "Whether the language of the Bond meets the legal requirement of the assessment of the B/E". If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. (v) Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods....
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....ks. (ix) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty, if any, assessed shall be deposited with the designated bank, as usual. The Bill of Entry will not be registered in the shed / a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debit....
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....of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs Broker. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, & Importer's & Exchange Control copies of the B/E. 21. Assessment Involving RSP /NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 ....
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.... of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, the Bills of Entry shall be submitted in EDI System and not manually. b. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details....
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..... at which the goods/country/producer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at 'www.cbec.gov.in' and 'www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col. (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B Classification Details (1) Invoice Serial Number (2)Actual Invoice Number (3)Classification Details Item No. RITC 8 digit CTH AD Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTHNotfn. Sl No 1 2 3 4 5 6 7 8 9 10 Abbreviations in Co....
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.... 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn. = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 25. Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will b....
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....ied with before filing shipping bills: 3.1 IE-Code of the exporters- Import Export (IE) Codes are being issued to the exporters by the DGFT, details of which are transmitted online to ICES on a daily basis. An ICE automatically registers the IE Codes after confirming their validity, so as to enable exporters to file the Shipping Bills electronically. Before filing the Shipping Bills, exporters are advised to check from DGFT, as to whether their IE Code has been transmitted to ICES. If their IE Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which the exporter would not be able to file the Shipping Bills for export. (DGFT's website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Customs Broker in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location such Customs Broker should immediately get registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.....
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....and details of the same should be entered in the ICES 1.5 while filing the Shipping Bill. The Shipping Bill should be submitted in the system on the same date for which the rate of exchange is certified. 3.7 EXIM Scheme Codes: The DGFT has notified EXIM Scheme Codes in respect of various schemes, the list of which is appended to this Trade Facility Notice. An appropriate Code should be indicated against each item in the Shipping Bill. For example, if exports are under claim of Drawback, Code19 should be used. Please refer Appendix 3 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate quantity Code indicated against the respective unit of measurement as per the list appended to this Trade Facility Notice must be used in the Shipping Bill /ER/EGM as the case may be. Reference is also invited to the CBEC Circular no. 26/2013-Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Please refer Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., the relevant currency codes for the respective currencies from the lis....
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.... The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/Customs Broker. Forms which are incomplete or unsigned will not be accepted for data entry. Exporters/Customs Brokers should ensure that the data provided by them and entered at the service center is correct in all respects so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would be done at the Service Centers on payment of charges. Various charges for printing and data entry excluding Service Tax are given in para 1.1.11 above which shall be subject to revision from time to time. 4.4 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly filled forms of Annexure A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming 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....
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....ping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or They can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. 4.9. The validity of the shipping bill in EDI System is seven days only. Therefore, if the export goods are not registered wi....
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.... Duty free S/B for FOB value above Rs. 10 lakh ii. Free Trade Sample S/B for FOB value above Rs. 25,000 iii. Drawback S/B where the drawback exceeds Rs. one lakh 7.2 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. or the 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. 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/B 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, for those Exporters/Customs ....
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..../ DC and advice the exporters to meet the AC / DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 9.1 As soon as the Shed Appraiser/ Superintendent gives the GENERATION OF SHIPPING BILLS "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 EP copy would be signed after verification of filing of ER /EGM. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as 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). 9.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 10. PAYMENT OF MERCHANT OVERTIME (MOT) 10.1 The present manual system for paymen....
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....d 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. 12 QUERIES 12.1 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. 13 AMENDMENTS 13.1 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 generation of the S/B No. or, after the goods have been brought in the air cargo export shed, amendments will be carried out in the following manner. (i) If the goods have not yet been allowed "Let E....
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....to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading of the 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. 19. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 19.1 The scheme of computerized processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Kamardwisa (Rangapani) LCS. 19.2 The exporters who intend to export goods through Kamardwisa (Rangapani) LCS 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. 19.3 The exporters are also required to give their ac....
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....e the designated customs officer in the office of Assistant/ Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl. No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) a) An exporter who is desirous of having 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), would 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 Trade Facility 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....
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....l be given only if the goods are found to be in order upon examination. 21. EXPORT OF GOODS UNDER THE EXPORT PROMOTION CAPITAL GOODS/DUTY EXEMPTION SCHEME (EPCG/DES) SCHEME 21.1 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 will be operational at Kamardwisa (Rangapani) LCS in respect of DES / EPCG licenses issued. As per the procedure prescribed by DGFT, exporters apply for Advance licenses under Duty Exemption Scheme (DES) and licenses under Export Promotion Capital Goods Scheme (EPCG) to DGFT. As per the Handbook of Procedures Vol I, exports under DES can be started immediately on generation of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license; the DGFT would transmit the License me....
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....e 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 Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./ Licenses/Authorizations issued under these schemes on or up to 30th September 2008, would continue to be followed. 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. However, in case of EPCG/DES issued prior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their ....
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.... 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 22. EXPORT OF GOODS UNDER DFIA SCHEME 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. 23. Filing of ER/EGM After the LEO, the ER/EGM shall be filed by exporter or its Agents electronically either through the service center or through ICEGATE. 24. Monitoring of foreign exchange realization: a) The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration to the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), their codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case,....
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....n of export proceeds. (ii) If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the 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 and once the officer approves, all such shipping bills shall be deleted from the pendency list. (iii) If the negative statement furnished by the exporter gives the list of S/Bs, for a particular six month period, for which foreign exchange has not been realized (and implication foreign exchange has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. (iv)The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the number and date of all shipping Bills fo....
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....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. The Risk Management System will al....
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....ction/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 completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly com....
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....pect of a particular SB, he/she should record the reasons for his/her view in the EDI. (vii) Export report/Export General Manifest (ER/EGM): After issue of LEO, the next major event in the processing of a SB is the filing of ER/EGM. There will not be any change in the procedure for filing of ER/EGM. In the second phase, the RMS will also process the SB data after ER/EGM is filed electronically and provide output to ICES for selection of SBs for Drawback scrutiny and PCA. Detailed instructions in this regard will be issued during the implementation of second phase of Export RMS. (viii) 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....
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....lly 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. 28.1 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 corebanking enabled banking account of the exporter, in any branch/bank any wherein 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-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. ....
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....wback shipping bill having IGST Refund also will continue to move to DBKSuperintendent screen and DBK-AC screen (in case DBK is more than Rs. 1lakh). (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. 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. PART- IV TRANSIT OF BHUTANESE CARGO The following shall be exit/entry points in India for the imports into and exports from Bhutan for the duration of the Agreement on Trade, Commerce and Transit between the Government of the Republic Of India And Royal Government Of Bhutan:- 1. Jaigaon -....
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....lock' shall be endorsed in the Letter of Guarantee. ii. In case where the 'one-time-lock' on the container arriving at the port in India is found broken or defective, the Indian customs authorities shall make due verification of the goods to check whether the same are in accordance with the relevant shipping documents, put fresh 'one-time-lock' and allow the container to move to the destination. The serial number of the new 'one-time-lock' shall be endorsed in the Letter of Guarantee. d) In case of non-containerised goods, the Indian customs authorities may, after percentage check if necessary, seal the goods individually or seal the transport in which they are being carried e) The Customs House/Land Customs Station at the point of exit shall verify the 'one-time-lock' affixed by the customs at the point of arrival of cargo. If the lock is found intact the cargo shall be allowed to exit India to enter Bhutan. In case the lock is found to be tampered with, the goods may be subject to further examination. If the details are found to be tallying with the Letter of Guarantee a one-time-lock shall be affixed and the cargo allowed to exit India to enter Bhutan.....
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....ents shall strive to promote the use of electronic means to facilitate the movement of transit cargo including encouraging the use of electronic means to track and trace cargo. NOTE: Any cargo consigned to Bhutan arriving in Kolkata, Delhi, Mumbai and Chennai airports which has to move by surface transport through the territory of the Republic of India shall follow the import procedure as outlined in this Protocol. EXPORT PROCEDURE The Import Procedure detailed above shall apply mutatis mutandis for Bhutan's exports to third countries. MOVEMENT OF GOODS FROM ONE PART OF BHUTAN TO ANOTHER THROUGH THE INDIAN TERRITORY For the movement of goods including forestry products from one part of Bhutan to another through the Indian territories, the following procedure shall be observed: a) The Bhutan Customs will issue Transit Declaration in the prescribed form (Annexure II) to the owner of the goods or his agent. In the case of third country goods, the transit declaration would also carry an undertaking from the Customs authorities of Bhutan that the goods are meant for consumption in Bhutan only, and in cases of deflection, the laws of both Indian and Bhutan Cust....
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...., only the major items may be classified ANNEX - II Department of Revenue & Customs Royal Government of Bhutan Transit Declaration (for movement of goods including forestry products from Bhutan to Bhutan through Indian territories) Agent: Declaration No: Exit Point: Date of Exit: Entry point: Date of entry: Transporter: Vehicle No: Challan No: Date: No. of packages: Consignor's name & code Consignee's name & code Invoice No. Date Brief Description of goods Value in Num Rs. I/we declare that information given on this declaration and attached documents are true and correct. In case the declaration is found to be incorrect, I/we shall be liable for fines, penalties & prosecution as per the Sales Tax, Customs & Excise Act 2000. Signature of consignor/driver Date: Physical verification (at exit point in Bhutan): Physical Verification (at entry point in Bhutan): (Undertaking to be signed by the Royal Bhutan Customs in case of goods of thi....
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....YALA FARIDABAD INBLJ6 ICD AGRA, EAST BANK, MOTIMAHAL, AGRA UP INBVC6 ICD CONCOR, SECTOR 25 FARIDABAD INCPC6 ICD CHAKERI, GT ROAD, KANPUR-208007 INCPL6 ICD, CPL Dadri 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 KANPUR-208012 INLON6 ICD LONI, DISTRICT GHAZIABAD, UP Document 2 INMBD6 ICD LOCOSHED MORADABAD UP KRIBHCO LOGISTICS PARK, REWARI, HARYANA INPKR6 INPNK6 KLPL ICD, PANKI, KANPUR INPNP6 ICD PANIPAT, BABARPUR RAILWAY STATION, PANIPAT INPPG6 ICD PATPARGANJ, GAZIPUR, NR GAZIPUR BUS DEPOT, ND INPTL6 ICD PATLI, GURGAON, HARYANA INPWL6 ICD, PALWAL, HARYANA INREA6 ICD REWARI, REWARI HARYANA INSTT6 Star Track Terminal Pvt Ltd ICD Dadri INTKD6 ICD TUGHLAKABAD, NEW DELHI 110020 INTTP6 TTP Dadri INHDD6 ICD PANTNAGAR, UTTARAKAND 6 AIR CARGO. HYDERABAD- INHYD4 ACC SHAMSHABAD AIRPORT DIST RANGA REDDY HYDERABAD INHYD4 I....
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....R COIMBATORE INILP6 ICD IRUNGATTUKOTTAL, SRIPERUMBUDUR - 602105 INKAR6 INKAT1 INKRK1 INMAA1 ICD KARUR, ANDANDKOIL WEST, KUTKADAI, KARUR, TN VILL.KATTUPALLI,TAL.PONNERI, DIST.TIRUVELLORE601120 MKP PVT LTD, TR PATTINAM POST, KARAIKAL 609606 CUSTOMS HOUSE 60,RAJAJISALAI, CHENNAI-600001 INMAA4 ACC MEENABAKKAM, CHENNAI, TAMIL NADU - 600027 CH, NO 4 FIRSTLINE BEACH NAGAPATTINAM 611001 CUSTOM HOUSE NO.1 DUMAS STREET PONDICHEERY INNPT1 INPNY1 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 INGO14 GOA AIR CARGO COMPLEX, SADA COMPLEX, MARMAGOA HOUSE, GOA - INMRM1 INMRM1 NEW CUSTOM HOUSE MARMAGOA, GOA PIN-403803 13 MUNDRA - INMUN1 INMUN1 MUNDRA SEZ PORT, MUNDRA, GUJARAT 14 NEW CUSTOM INHAS6 ICD HASSAN, KARNATAKA Document 5 HOUSE, MANGALORE - INNML1 INNML1 NEW CUSTOM HOUSE, P....
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....STRATION ID* (* ICEGATE routing-related information) Document 8 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 9 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 Lines (SL) Shipping Agent (SA) Main Line Operator (ML) Transporter (TR) Pvt. Ltd/Partner-ship firm/ Proprietary Document 10 PIN State Email id Telephone Numbers Local Office Address City PIN State 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 Document 11D....
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.... IDR INDONESIAN RUPIAH IRR IRANIAN RIAL IQD IRAQI DINAR IEP IRISH POUNDS IE ILS ISRAELI SHEKEL ITL ITALIAN LIRA IT JMD JAMAICAN DOLLAR JPY JAPANESE YEN JOD JORDANIAN DINAR KZT KAZAKSTAN TENGE KES KENYAN SHILLING KPW NORTH KOREAN WON KRW SOUTH KOREAN WON KWD KUWAITI DINAR KW KGS KYRGYZSTAN SOM KG LAK LAOS KIP LVL LATVIAN LAT LBP LEBANESE POUND LSL LESOTHO LOTI LRD LIBERIAN DOLLAR 5 5 5 5 5 LA LR Document 16 LYD LIBYAN DINAR LY CHF SWISS FRANC LI LTL LITHUANIAN LITAS LT LUF LUXEMBOURG FRANCS LU MOP MACAU PATACA MO MKD MACEDONIAN DENAR MK MGF MALAGASSY FRANC MG MWK MALAWIAN KWACHA MW MYR MALAYSIAN RINGGIT MY MVR MALDIVE RUFIYAA MV MTL MALTESE LIRA MT MRO MAURITANIAN OUGUIYA MR MUR MAURITIUS RUPEE MU MXN MEXICAN PESO MX MDL MOLDOVAN LEU MD MNT MONGOLIAN TUGRIK MN MAD MORACCAN DIRHAM ΜΑ MZM MOZAMBIQUE METICAL MZ NMK KYAT MM NAD NAMIBIA DOLLAR NA NPR NEPALESE RUPE....
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.... W Document 21 PAC PACKS M QTL QUINTAL W 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 Document 22 CTN CARTON M INC INCHES L SHT SHEETS SQI SQUARE INCHES CIN CUBIC INCHES BAG BAG LOT LOTS CQM CUBIC METERS PCS Pieces KGS Kilograms W NOS Numbers W Document 23 APPENDIX-6 Country Codes CNTRY CODE CNTRY NAME AD AE ANDORRA UNITED ARAB EMIRATES AF AFGHANISTAN AG ANTIGUA ΑΙ ANGUILLA AL ALBANIA AM ARMENIA AN NETHERLANDS ANTILLES AO ANGOLA AQ ANTARTICA AR ARGENTINA AS AMERICAN SAMOA AT AUSTRIA AU AUSTRALIA AW ARUBA AZ AZARBAIJAN BA BOSNIA & HERZEGOVINA ....
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....REPUBLIC OF ML MALI MM MN MO MYANMAR MONGOLIA MACAO ISLANDS MP NORTHERN MARIANA ISLANDS MQ MARTINIQUE MR MAURITANIA MS MONTSERRAT MT MALTA MU MAURITIUS MV MALDIVES MW MALAWI MX MEXICO MY MALAYSIA MZ MOZAMBIQUE NA NAMBIA Document 30 NC NEW CALEDONIA NE NIGER NF NORFOLK ISLAND NG NIGERIA NI NICARAGUA NL NETHERLANDS NO NORWAY NP NEPAL NR NAURU NU NIUE ISLAND NZ NEW ZEALAND OM OMAN PA PANAMA PE PERU PF FRENCH POLYNESIA PG PAPUA NEW GUINEA PH PHILIPPINES PK PAKISTAN PL POLAND PM ST PIERRE & MIQUELON PN PITCAIRN ISLANDS PR PUERTO RICO PT PORTUGAL PW PALAU PY PARAGUAY Document 31 QA QATAR RE REUNION RO ROMANIA RU RUSSIA RW RWANDA SA SAUDI ARABIA SB SC SOLOMON ISLANDS SEYCHELLES SD SUDAN SE SWEDEN SG SH SI SJ SINGAPORE ST HELENA & ASCENSION ISLAND SLOVENIA SVALBARD AND JAM MAYEN ISLANDS SK SLOVAK REPUBLIC SL SIERRA LEONA SM SAN MARINO SN SENEGA....
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....Replenishment License EPCG and DEPB (Post Exports) EPCG and DEPB (Pre-Exports) EPCG and DFIA EPCG, Drawback and DEEC EPCG, Drawback and DFRC EPCG, Drawback and Jobbing EPCG, Drawback and Diamond Imprest License EPCG, Drawback and DEPB Post Export Document 3676 16 79 EPCG, Drawback and DEPB (Pre-Exports) EPCG, Drawback and DFIA Document 37 LICENSE DATA ENTRY FROM LICENSE MASTER DETAILS EXIM SCHEME CODE DGFT FILE NO. IN LICENSE EXEMPN NOTFN. NO. BASIS (QV-QTY/VALUE) (FOR ADVANCE LICENSE) DEEC NO / DATE ISSUED BY (DGFT CODE) TRANSFERABLE (Y/N) PORT OF REGISTRATION LICENSE NO & DATE RECEIPT NO (IF EXPORT'S PRIOR TO ISSUE OF LIC. LICENSE EXPIRY DATE IMPORT END DATE EXPORT END DATE LICENSE EXTENDED Y/N LIC EXTEND DATE IE - CODE IE BRANCH CODE EXPORTER TYPE TOTAL FOB OF EXPORTS IN Document 38 FOREIGN RUPEES TOTAL FOB OF EXPORTS IN FOREIGN CURRENCY F.C. CODE TOTAL CIF IN RUPEES TOTAL CIF IN FOREIGN CURRENCY FC CODE IO NORM VALUE ADDITIONAL LIMITING FACTORS - V/Q/B CONDITION EXPORT COMPLETED (Y/N) BOND NO. OBLIGATION Document 39 SMTP....
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.... 46 (1) Proviso Case : Yes/No If Yes, reasons 6. Special requests, if any (A) First Check requested : Yes/No (B) Green Channel facility for clearance without examination requested : Yes/No (C) Urgent clearance requested against temporary documentation (Kachcha B/E): Yes/No (D) Extension of time limit requested under Section 48 : Yes/No If yes, reasons for late filing of BE : 7. Port of Shipment 8. Country of Origin Document 44 (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Country of Consignment IGM Details: 10. Whether it is Transhipment Cargo (to Sea or ICD): Yes/No 11. 12. 13. 14. Additional information for Transshipment Cargo (at Sea and ICDs) Name of the gateway port Gateway IGM Number (c) Date of entry inwards at gateway port: (a) Import General Manifest (IGM) No./Year (b) Date of entry inward : (a) Master Airway Bill (MAWB) No./ Bill of Lading (MBL) No. (b) Date (a) House Airway Bill No. (HAWB)./ House Bill of Lading (HBL) No. (b) Date 15. Marks & Numbers 16. (a) Number of Packages Docum....
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.... -(a) Freight (b) Insurance (c) Loading, unloading and handling charges[ Rule 9(2)(b)] (d) Other charges related to the carriage of goods (e.g. daughter vessel expenses, transit/ transshipment charges etc) : : : 1% 35. Cost and services not included in the invoice value and other miscellaneous 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 by buyer (f) Documentation (g) Country of Origin Certificate (h) Royalties and license fees (i) Value of proceeds which accrue to seller (j) Cost of warranty services, if any, provided by the seller or on behalf : of the seller (k) Other costs or payments, if any, Rate (%) OR Amount Currency Document 50 to satisfy the obligation of the seller: (1) Other charges and payments, if any 36. Discount, if any If yes, (a) Nature of Discount (b) Rate (%) or amount : : Yes/No 32 37. Additional charges, if any, for purchase : Rate (%) OR Amount (In Rs.) on high sea....
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....port against license Y/N Para No./ Year of Exim Policy 33 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) Document 54 C. In case of re-import, Shipping Bill Details: (1) Invoice Serial Number (2) Actual Invoice Number Item Invoice Item Port of No. of Sl.No Shipping Shipping Bill date Bill No. In Export Shipping Sl.No. in Shipping Bill Bill Invoice 1 2 3 4 5 6 Notification No./ Payments made for export on Calculated Calculated Pro-rata basis (In Rs.) Notification Customs Duty Excise Duty Sl.No Freight Insurance 7 8 9 10 11 D. Details relating to duty Exemption based on Exim Schemes and Licenseparticulars.: (1) Invoice Serial Number (2) Actual Invoice Number Licens Item Addl. Notificatio Licens eRegn Debit Value Item Debit Unit Sl.No Duty Exemptio n/ eRegn. (Rs.) Qty. Sl. No. in Doc....
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....ument 58 001021 (i) Medicinal preparations containing self- generated alcohol which are not capable of being consumed as ordinary alcoholic beverages 001022 (ii) Medicinal preparations containing self- generated alcohol which are capable of being consumed as ordinary alcoholic beverages 001023 (iii) All other containing alcohol which are prepared distillation or to which alcohol been added has 4 4 4 001024 (iv) Medicinal preparations not containing 20 alcohol but containing narcotic drug or narcotic 111030 3. Homeopathic preparations containing alcohol 4. Toilet Preparations 4 001040 Toilet preparations containing alcohol or narcotic drug or narcotic. CODE DESCRIPTION OF GOODS Alcoholic Liquors for Human Consumption as notified under proviso to Section 3 ( 1 ) of CTA, 75 Goods of heading 220300 of Customs 50 AD.VAL SPEC. RATE UQC FOR RATE SPEC. RATE Tariff Act-75 002011 Not exceeding US $ 20 per case 150 002012 Exceeding US $ 20 but not exceeding US $ 40 per case 100 002013 Exceeding US $ 40 per case 75 Document 59 Goods of heading 220410 of C....
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....S $ 20 per case 003112 Exceeding US $ 20 but not exceeding US $ 40 per case 003113 Exceeding US $ 40 per case Goods of heading 220860 of Customs Tariff Act- 75 150 100 75 003211 Not exceeding US $ 20 per case 150 003212 Exceeding US $ 20 but not exceeding US $ 40 per 100 case Document 62 003213 Exceeding US $ 40 per case जै 75 CODE DESCRIPTION OF GOODS AD.VAL SPEC. UQC FOR RATE RATE SPEC. RATE Goods of heading 220870 of Customs Tariff Act- 003311 Not exceeding US $ 20 per case 150 003312 Exceeding US $ 20 but not exceeding US $ 100 40 per case 003313 Exceeding US $ 40 per case 75 Goods of heading 220890 of Customs Tariff Act- 003411 Not exceeding US $ 20 per case 150 003412 Exceeding US $ 20 but not exceeding US $ 40 per case 100 003413 Exceeding US $ 40 per case 75 009000 C. All other goods, not leviable to any 00 00 excise duty (e.g. live animals, cereals, oil seeds etc.) Document 63 Annexure - A (EXPORT) DECLARATION FORM FOR EXPORT OF GOODS To be Filled in by the Service Centre Date of Presentation Job Number/Date Shippi....
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....in Currency Code/Name Rupees Rate 1 2 Exchange Effective Bank Certificate Certificate Date Name Number Date 3 4 5 6 7 Document 68 28. Item Wise Details (To be provided for each invoice separately) Whether Third Present Scheme Item RITC Accessories, Accoun- No. Accounting Category, Party Sr. Description of Goods Item Quantity of Rate Code if any ting Unit Units Unit For Rate Code No. Market Value if NFEI Exports Export (Y/N) 1 2 3 5 6 7 8 9 10 11 12 13 Note: Column 12: whether third part export: Need to be provided for Scheme Codes involving DBK and DEPB only. For the scheme code involving DEEC, EPCG, Job Work, DFRC etc. system would determine the third party export automatically. Document 69 29. Drawback Particulars 30. DEEC/EPCG Licenses Particulars Invoice Item DEEC/EPCG Licenses Particulars Serial Serial Number Number Registration Serial Number Serial Number Quantity Accounting Whether Number in Part Unit in Part (E) Indigenous / Imp....
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..... Cess Particulars Invoice Serial Number Item Serial Number Cess Applicable If Cess Applicable (Y/N) Cess Serial Number 1 2 3 4 37. CENVAT Particulars Invoice Number | Item Serial Number Cess Quantity 5 Certificate Number Certificate Date Central Assessee Valid Excise Office Code Upto Code 2 3 4 6 Document 76 38. Third Party Exports Invoice Number Item Serial IE Code Name of the Branch Address Number Manufacturer Serial Number 2 3 4 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. Document 77 39. AR4 Particulars Invoice Item AR4 Particulars Serial Serial Number Number AR4 Number AR4 Date Commissionerate 40. Range Division Remarks 1 2 3 4 5 6 7 8 Documents & Releasing Agencies Particulars Document Type Document Description Invoice Number (Q/I/L/C/O) Item Number Agency Code Agency Name Document Name ....
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....dia. Date..... the (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. Document 81 ANNEXURE - C (EXPORT) Shipping Bill No. 1. Master Airway Bill No. 2. Total Packets in Master Airway Bill 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. From Το Type (Boxes/Cartons) 13.Details of AR4, if any: Sl. No. AR4 No. Date Commissionerate Division Range Remarks 14. (a) Nature of contact: [1] FOB [2] CIF [3] CF [4] CI (b) Whether unit price includes: [F] Freight [I] Insurance [B] Both Freight & Insurance [OT] Others [N] None I/We declare that the pa....