TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System - (ICES 1.5) for Imports and Exports, at M/S. APM Terminals India Pvt. Ltd.. Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra
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.... Pune in turn specified the limits of Customs Area vide Notification No. 01/2017-Customs (NT) Pune dated 15.09.2017 for the purpose of unloading of imported goods and the loading of export goods under Section 8(a) of the Customs Act, 1962 and M/S. APM Terminals Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra was declared as a place for unloading of imported goods and the loading of export goods. 3. M/S. APM Terminals (India) Pvt. Ltd., has been appointed as the Custodian under Section 45(1) of the Customs Act, 1962 vide notification No. 02 / 2017 dated 15.09.2017, In this regard Public Notice No. 25/2017 dated 20/09/2017 has been issued by the jurisdictional Commissioner of Customs, Pune. 4. Trade is informed that, it has been decided to facilitate import and export of cargo through the proposed M/S. APM Terminals Pvt. Ltd., In terms of Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR), M/S. APM Terminals India Pvt. Ltd. has been appointed as the Customs Cargo Service Provider (CCSP) subject to compliance of conditions stipulated under Regulation 5 of the HCCAR, 2009 where by M/S. APM Terminals India Pvt. Ltd.....
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....ronic Data Interchange (EDI mode) at M/s. APM Terminals. 10. Principal Chief Controller of Accounts, CBEC, New Delhi, has authorized Bank of Maharashtra, Samson Nagar, Dabhade Branch, Pune as the Bank branch (BSR Code-0231433) as designated Branch for collection of Customs Duty in r/o M/s. APM Terminals (Bajirao Raod, Budhwar Peth as the Focal Point Branch of Bank of Maharashtra BSR Code is 0230097). 11. Principal Chief Controller of Accounts, CBEC, New Delhi, has authorized State Bank of India, Treasury Branch, Pune (BSR Code- 0001904) as designated Branch for payment of Duty Drawback under EDI System. 12. It is expected that the Trade and other agencies would strictly comply with these instructions to ensure the hassle free functioning of M/s. APM Terminals Difficulties, if any, faced may be brought to the notice of the Assistant/Deputy Commissioner of Customs, M/s. APM Terminals. PART - II INSTRUCTIONS FOR IMPORT 1. IMPORTS 1.1 Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates, etc., in original, wherever required shall continue t....
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....e agency is already registered at any existing Customs location where ICES1.5 is operational. (List of Custom Houses for Customs Broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 1.1.3 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 attached as Appendix 3) 1.1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/lmporter from any Nationalized Bank. Only this exchange rate sh....
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....pproval 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//:mvw.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 IGM, Bill of Entry, etc. is available at the service center at the M/S. APM Terminals India Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents gettin....
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....is. The IGM/CONSOL Manifest should be presented at the service centre counter in the prescribed pro-forma. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the Shipping lines and given to the service center operator for submission after corrections, if any. 1.2.1 Apart from filing of IGM/CONSOL Manifest through service center, the Shipping lines would continue to file a hard copy of the IGM with the Manifest Department. 1.2.2 Amendment in the IGM/Console manifest 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 before the designated officer for approval. If the designated officer is satisfied with the amendment requested, he will approve the same in the system. 1.2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Lines electronically if filed through EDI interface or it is communicated as a "printed check up cancellation message" from the service center an....
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....be indicated in three (3) digits followed by a slash (l) 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: Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (vii) 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 C....
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....ed to use a 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, shipping lines and their Shipping 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 ....
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....n 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 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 in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the p....
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....y 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/lmporter 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/lmporter should deposit duty (make online payment) assessed with the designated bank. First Check Appraisement (i) Where the Customs Broker/lmporter has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs Broker/lmporter shall exercise the relevant option at the data entry stage, the appropriate column of Annexure C format should be flagged 'Y'. The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Cus....
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....for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the Customs Broker/lmporter. The bank will retain one copy. The Challan shall also indicate the interest amount for seven days period after the expiry of interest free period. If interest free period of two days has expired, fresh challan with revised amount of interest should be obtained and should be paid accordingly. 4.1 Duty and Interest can also be paid through e banking system. 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....
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....Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Supdt. for out of charge-order. 5.3 All the above documents, except original License, will be retained by the Customs at the time of giving 'out of charge'. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, and House Bill of Lading should be attached instead of originals. 5.4 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 5.5 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. 5.6 After the out of charge order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtain....
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....eek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment, a differential duty challan will be printed along with the revised assessed Bill of Entry. 7.2 After Out of Charge Order, no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in the system. The original prints of the Importer's 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....
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....B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the license. If the sum is greater than face value of license, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The license holders therefore, should check these details in their licenses and ensure that the same are corrected before presenting the license for registration. The licenses with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licenses 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 Ex....
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....istration of incoming Transfer Release Advice(TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized license ledger shall be maintained by the system for utilization of license for value and quantity. (ii) TRAs received from non-ICES location shall be registered like a license 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. (iii) After successful entry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered in the system. Service center operator will make correction if 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 ....
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....9;0' has been created for spare parts against EPCG license. 10% ( if as per prevalent EXIM/FTP) of the CIF of the goods debited to a license will be credited by the system as value permissible for the import of spares under exemption notification against the EPCG license. This value of spares will be within the total face value of the license, i.e., the sum of value of all items including the value of spares imported against EPCG license will not exceed the total face value of the license. (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. 10.1.9 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 r....
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....uty forgone for debit in the Bond, etc. 10.1.11 Assessment of B/E with exemption under Chapter 3 Schemes (i) For ease of distribution of various categories of documents among the officers, provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX 7) Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEPB 7D DEEC Advance authorization 7G EPCG 7H 22 to 28 (Except 26), 35,36,37 Chapter 3 schemes 7I DFIA(26) 7N 08-09 7R DFRC 7U EOU (ii) All the B/Es in respect of schemes for which no sub-group is created will be dealt by Group7. (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 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 i....
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....uty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the debit in Customs records and also suitably endorse it on the scrip. However, the AH shall pay the interest in cash in the designated bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records. (iv) On receipt of the excess import letter issued by RA after its detailed calculations (indicating inter alia the reported duty deposited/debited and interest paid on self/own calculation basis, if any), the Customs would confirm the actual amount of duty payable for the default in EO and interest thereon and, taking into account the actual deposits/debits already made, would 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....
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.... of Bond/B.G. has been separately indicated inpara 19 of this Trade Facility Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOIJs 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 would 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 of claim of assessment, normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exemption schemes", in Col.(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 No 2. The relevant applicable exemption notification No....../Year.......with Sl. No. of item in the notifications is required to be indicated against the respective item. The data entry operator shall....
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....nt, print 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. After RMS is rolled out the procedure of con-current audit would be done away with and Post Clearance Audit would be implemented. (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. Under the present set up, the MIS reporting is not operational through EDI system and the same is being done manually by obtaining the re-warehousing certificate from Central Excise. (v) After completion of the assessment, the Bill of Entry shall be put to Bond queue fo....
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....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 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 Warehousing Bill of Entry. Invoice S. No. as in the Warehousing B/E and against this invoice item S. No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CT H, Customs Notification, CET, Excise Notification, etc., as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry, a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are corr....
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....n 610f 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 system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. d) 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-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX-Bond B/E. The system will also print along with B/E three copies ....
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....nbsp; Bond code Enduse Bond EU Undertaking UT Re-export Bond RE 15. Certificate from Jurisdictional Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, the same should also be registered in the system. For this purpose, the certificate obtained from the Jurisdictional 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. (ii) Against one B/E only one certificate should be used. The certificat....
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....s been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B. 1 of Annexure C may be filled up accordingly. ii) In case quantity of goods in the invoice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table Bl of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM 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. 18. Bond Management System And Processing Of Bills Of Entry Relating To Goods 18.1 Bond Management System. (i) ICES contains 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 Bon....
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....hall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After submission, the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds is 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 ....
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....an view the Bonds requirements. (iv) Bond Requirement Detail On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option 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 registra....
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....B/E shall display before the Appraiser, the requirement of Bond equal to thrice the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be displayed by the system & debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of charge at the shed /docks. (ix) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOIJ Warehousing Bill of Entry, PD Bond will also be required in addition to the EOIJ / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOLJ Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally fo....
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....lue such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at the Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name 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 ....
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....s been declared may be carefully verified by the Importers/Customs Brokers before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price. Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 21. Assessment of Special Valuation Branch Bills of Entry through EDI 21.1 The assessment 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 elec....
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....toms Act will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 22. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format, the Serial No. 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....
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....ion number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (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 ANotfn IS No PS No QTY TNotifn No IS No Qty Exemp. Notf Yr Sl No. CTH Notfn Sl No. 1 2 3 4 5 6 7 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. 24. 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 for....
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....ng Bills 8. Jobbing Shipping Bills 9. Other EXIM Scheme Shipping Bills 10. No Foreign Exchange Involved (NFEI) Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 atM/s. APM Terminals India Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra shall be as follows: -under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Hard copies of certain declarations and certificates, etc., which are required to be provided should be attached with the export documents when the goods are presented for export. The following pre-requisites are to be complied 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, e....
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.... For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch at any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of 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 Shipping Bill is filed should be produced to the customs officer 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 indi....
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....t in the ICES 1.5. Annexure G(Export). 4. DATA ENTRY FOR SHIPPINGBILLS 4.1 Shipping Bills can be filed through the service center located in M/S. APM Terminals India Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra or through Remote EDI System if the Exporter or the Customs Broker has registered themselves at ICEGATE. In case the Shipping Bill is filed through Service Centre, the Exporters/Customs Brokers would be required to submit a filled up form (Annexure A) at the Service Centre with the following documents: i) A declaration of all particulars in the SB in the format placed at Annexure - A (Export) ii) Copy of Invoice iii) SDF declaration at Annexure B (Export) iv) DES/EPCG declarations etc. as applicable Annexure D(Export) 4.2 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 pro....
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....on of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalise the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://vvww.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, shipping lines, and their agents are expected to use a Class Ill Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Exporters, customs brokers, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web....
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.... EXAMINATION SHEDS IN M/S. APM TERMINALS. 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, M/S. APM Terminals India Pvt. Ltd., Inland Container Depot (ICD) will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods at M/S. APM Terminals India Pvt. Ltd., Inland Container Depot (ICD), it is noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 7 PROCESSING OF SHIPPING BILLS 7.1 The SIB would be processed by the system on the basis of the declaration made by the exporter. Till the introduction of Export RMS, The following kinds of SIB shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): i. Duty free S/B for FOB value above Rs. 101akh ii. Free Trade Sample SIB for FOB value aboveRs.25,OOO iii. Drawback of the SIB where the drawback exceeds Rs. one lakh. 7.2 The following categories of Shipping Bills shall be proce....
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....ges/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 written examination report. He will then mark the Electronic SIB and forward the checklist along with the original documents to the Appraiser / Supdt in charge. If the Appraiser/Supdt is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declarations in the SIB with either the documents or the goods as physically verified, the Appraiser / Supdt will mark the electronic SIB to AC/DC Exports. He will also forward the documents to AC / 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 SIB would be processed finally. Where the exporter is not in agreement with the views ....
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.... (iii) Triplicate to be handed over to the exporter. 11.2 AC/DC may, if he/she deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry, etc. 11.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can generate test memos and record the details of the samples drawn online, as well as print test memos. Customs will duly dispatch the samples to the concerned laboratory/agency. Upon the receipt of the samples, the laboratory/agency can access the test memo details online and when the test or analysis has been carried out, the results or findings shall be recorded online. Customs can access the results and take the appropriate action regarding the concerned consignment without waiting for the physical reports of the Laboratory. Please refer the CBEC Circular NO.03/2016 dated 03/02/2016 regarding extension of Indian Customs Single 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 ....
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....rated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 17. RE-PRINT OF SHIPPING BILLS 17.1 Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the "Let Export" order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 18. EXPORT OF GOODS UNDERCESS 18.1 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 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 ....
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.....7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of Assistant/ Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl. No. of drawback as 98.01 for provisional drawback in the Annexure -A(Export) 19.8 All the claims sanctioned in a particular day Will be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter's account. The exporters may make arrangement with their banks for periodical statement of credits on account of drawback. a) An exporter 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 aut....
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....y. 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 'Cl', ARE-I , 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 seals on the export packages. If seals are found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seals are not found intact, the goods will be marked for examination and LEO will 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 is....
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....te 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. 21.3. 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. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds / LUTs and the BG, if any, after causing necessary verifications. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would b....
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....us notifications should file the relevant declarations in Annexure D (Export) along with Annexure A(Export). 21.9 It is further clarified as follows:- a. While giving details relating to EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate 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 inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the EPCG/ DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS", d. In the column "IND/IMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported, e. In column titled "Cess Sched....
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.... exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. g) The BRC entry module gives three options for entering the details of foreign exchange realization. (i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. (ii) If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The s....
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....igned in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board's Circular Nos. 06/2002 - Customs dated 23.01.2002, 01/2009-cus dated 13.01.2009, and 28/2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/ verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising Instructions. The RMS instructions can also be accessed by using "View" option in the SB header. Instructions will be given in the RMS tools interdicting the bill as per the perceived risk in each Shipping bill based on the declarations made in the bill. Officers assessing the SB shall carefully read each instruction and arrive at a decision to tackle the r....
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....l process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for 'examination only" and after amendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment& Examination". In such cases RMS instructions to "Send the SB back to AC for assessment" will be displayed in the Inspector's screen in ICES after goods registration. Such SBS should be sent back to AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) Goods Registration The goods registration is mandatory for all the SBS. There is no change in the goods registration procedure. The system will display the Single-Sign-On Id (SSO Id) of the officer for inspection/examination. If the SB is interdicted for examination, the package numbers to be examined will also be displayed. (v) Examination The examination of all RMS interdicted bills shall be carried out as per the instructions communicated by the....
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.... to believe that the exporter has mis-declared the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but 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 for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at variance with the CCRs and RMS instructions in respect of a particular SB, he/she should record the reasons for his/her view in the EDI. (vii) Export General Manifest (EGM): After issue of LEO, the next major event in the processing of a SB is the filing of EGM. There will not be any cha....
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....after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) Invoice/ packing list c) ADC clearance, wherever required. d) Other documents specified in the CCR instructions. e) SDF (Statutory Declaration Form), wherever required. f) RBI GR waiver, wherever applicable. g) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer shall put his name stamp under his signature. 27. IGST refund One of pre-requisites for claiming GST refund electronically through ICES 1.5 is that the exporters should have a bank account and also central GST registration number or GST code number (including GSTIN 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. 27.1 Registration of Bank Accoun....
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....quires that once these conditions are met, the Customs System shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. Step 1: Generation of Scroll Like Drawback and RoSL, the refund of IGST on exports shall also be given by generating a scroll of eligible Shipping Bills, i.e., where EGMs have been filed and which have been declared by the exporter in column 6A of his GSTR-I returns for the corresponding month. If a Shipping Bill is declared in subsequent month's returns, the process of IGST refund shall only trigger thereafter. The temporary IGST refund scroll shall be generated by the authorized officer in the CLK role in ICES. Consequently, permanent scroll shall be generated by the authorized officer in the AC DBK role. Step 2: Transmission of Scroll The scroll shall be then transmitted by ICEGATE to PFMS for processing of the amount to be credited in the exporter's valid bank account registered with Customs. Various letters have....
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.... of GST (Compensation to States) Act, 2017. To effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- Other Additional duties in Section 3(CTA):Fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn. No Notification Sl. No Sl. No in format explained below Sl.No in format explained below Duty Flag G G Addl. Duty Flag G P Exmp. Notification Number Notfn. No, if applicable Notfn. No, if applicable Exmp. Sl. No Sl. No in format explained below Sl. No in format explained below Exmp. Notfn. Type G by Default; C - customs Notfn. G - by default; C - Customs Notn. The Illustration for different scenario is as follows: Description Inputs Levy of IGST Duty Flag as G; Addl. Duty Flag as I Levy of GST Compensation Cess Duty Flag as G; Addl. Duty Flag as P Levy & Exemption of IGST ( IGST Notification) Duty Flag as G; Addl. Duty Flag as I; Ex. Flag as G Levy & Exemption of GST Cess ( GST Cess Notfn.) Duty Flag as G; Addl. Duty Flag as P; Ex. Flag as G Levy & Exemption of IGST (Customs Notification)*....
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....ST dated 7.7.2009 or claim tax refund from jurisdictional central excise / service tax officer. 28. Claim for Availment of Chapter 3 benefits: Exporters intending to claim chapter 3 benefits are required to declare "Y" in the item segment of Reward claimed (Table 28(14)) without which their Shipping bill will not be transmitted to DGFT for availing such benefits. 29. GRIEVANCE HANDLING The Assistant Commissioner/ Deputy Commissioner of Customs, M/S. APM Terminals (India) Pvt. Ltd., ICD may be approached by the exporters / importers or their CHAs for settlement of any problems faced at any stage of the import / export clearance. Regarding Helpdesk facilities the following may be noted: a) ICEGATE users would continue to interact with the Helpdesk at 011-23379020 and 011-23370133 or through [email protected]. This Helpdesk is managed by M/S Wipro. b) Users requiring any other clarifications regarding the new application may interact with the toll-free Helpdesk number 180030101000 or at [email protected]. This Helpdesk is managed by TCS. c) Users may also directly contact the System Manager or the designated Customs O....
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....WARI, HARYANA INBDM6 PANCHI GUJARA, TEHSIL-GANNUR- SONEPAT DIST HR INBFR6 ICD GRFL, VILLAGE PIYALAFARIDABAD INBLJ6 ICD AGRA, EAST BANK, MOTIMAHAL, AGRAUP INBVC6 ICD CONCOR, SECTOR 25FARIDABAD INCPC6 ICD CHAKERI, GT ROAD, KANPUR-208007 INCPL6 ICD, CPLDadri 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 INMBD6 ICD LOCOSHED MORADABADUP INPKR6 KRIBHCO LOGISTICS PARK, REWARI, HARYANA 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, REWARIHARYANA INSTT6 Star Track Terminal Pvt Ltd ICD Dadri INTKD6 ICD TUGHLAKABAD, NEW DELHI110020 INTTP6 TTPDadri Document 3 INHDD6 ICD PANTNAGAR, UTTARAKAND 6 AIR CARGO, HYDERABAD- INHYD4....
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.... HOSUR-635126 INIGU6 ICD IRUGUR OPP IOC TERMINAL IRUGUR 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 HOUSE60, RAJAJISALAI, CHENNAI-600001 INMAA4 ACC MEENABAKKAM, CHENNAI, TAMIL NADU - 600027 INNPT1 INPNY1 CUSTOM HOUSE NO.1 DUMAS STREET PONDICHEERY INPNY6 ICD PULICHAPALLAM, PONDY MAIN ROAD, PONDICHERRY CH, NO 4 FIRSTLINE BEACH NAGAPATTINAM 611001 INSLL6 ICD SINGNALLUR NEELIKONNAMPALAYAM COIMBATORE INTDE6 ICD THUDIALUR 2/235C M'PALAYAM ROAD COIMBATORE INTHO6 ICD VEERAPANDI, SF 352 & 353 PALLADAM ROADTIRUPUR INTUP6 ICD TIRUPUR RAAKIYAPALAYAM AVINASHI TIRUPUR54 INTVT6 M/S CONCOR, ENNORE HIGH ROAD, TIRUVOTTIYUR,CHENNAI 12 NEWCUSTOM HOUSE, GOA- INGO14 GOA AIR CARGO COMPLEX, SADA COMPLEX, MARMAGOA INMRM1 INMRM1 NEW CUSTOM HOUSE MARMAGOA, GOA PIN-403803 13 MUNDRA- INMUN1 INMUN1 MUNDRA SEZ PORT, MUNDRA,GUJARAT 14 NEWCUSTOM INHAS6 ICD HASSAN, KARNATAKA HOUSE, MANGALORE- INNM....
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....AIL* ICEGATE REGISTRATION ID* (*ICEGATE routing-related information) Customs Broker Personnel Data (Multiple records per branchpossible) PAN BRANCH SL NO. CONTACT PERSON SLNO. CONTACT PERSON NAME DESIGNATION PHONE EMAIL MOBILE Document 7 Appendix-3 Application for Registration of CarrierAgents For official use: Registration Number: Validupto : Bond Registration Number: Category oftheAgent Details of the Firm/Company PAN Name of the firm/company Category Registered Office Address City PIN State Email id Telephone Numbers Local Office Address City PIN State Date: Signature of the Customs Officer Consol(CN) Airlines (AL) Shipping Lines (SL) Shipping Agent (SA) Main Line Operator (ML) Transporter (TR) Pvt. Proprietary Ltd/Partner-ship firm/ Document 8 Email id Telephone Numbers Details of the partners/Directors/Proprietors/Any other Authorized person (For each person following information is to be provided) PAN (If available) Name of the person Designation Address City PIN State Email id Telephone Numbers Date:....
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.... 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 JPY JAPANESE YEN JP JOD JORDANIAN DINAR KZT KAZAKSTAN TENGE KES KENYAN SHILLING KPW NORTH KOREAN WON KRW SOUTH KOREAN WON KWD KUWAITI DINAR KGS KYRGYZSTAN SOM LAK LAOS KIP OREON W2 1 1 0 1 JM JO KZ KE KP KR KW KG LA LVL LATVIAN LAT LV LBP LEBANESE POUND LB LSL LESOTHO LOTI LRD LIBERIAN DOLLAR LYD LIBYAN DINAR CHF SWISS FRANC LI > BSR > = LS LR LY Document 12 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 MNT MONGOLIAN TUGRIK MAD MORACCAN DIRHAM ....
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....TERS V MTR METER L MTS METRIC TON W PAC PACKS M QTL QUINTAL W SET SETS M SQF SQUARE FEET L SQM SQUARE METER A SQY SQUARE YARDS A GREAT BRITAIN ΤΟΠTON W UNT UNITS M Document 16 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 CUBIC INCHES BAG BAG LOT LOTS CQM CUBIC METERS PCS Pieces KGS Kilograms W NOS Numbers W Document 17 CNTRY APPENDIX-6 Country Codes CODE CNTRYNAME AD ANDORRA AE 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 AZARBAIJA....
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....S MACEDONIA, THE FORMER YUGOSLAV MK REPUBLICOF ML MALI MM MYANMAR MN MO MP MONGOLIA MACAO ISLANDS NORTHERN MARIANA ISLANDS MQ MARTINIQUE MR MAURITANIA MS MONTSERRAT MT MALTA MU MAURITIUS MV MALDIVES MW MALAWI MX MEXICO MY MALAYSIA MZ MOZAMBIQUE ÎΑ NAMBIA NC NEW CALEDONIA NE NIGER NF NORFOLK ISLAND NG NIGERIA NI NICARAGUA NL NETHERLANDS NO NORWAY NP NEPAL Document 22 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 QA QATAR RE REUNION RO ROMANIA RU RUSSIA RW RWANDA SA SAUDI ARABIA SB SC SOLOMON ISLANDS SEYCHELLES SD SUDAN SE SWEDEN SG SH SJ SSSS SK SL SINGAPORE ST HELENA & ASCENSION ISLAND SLOVENIA SVALBARD AND JAM MAYEN ISLANDS SLOVAK REPUBLIC SIE....
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....mprest License EPCG and 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 EPCG, Drawback and DEPB (Pre-Exports) EPCG, Drawback and DFIA Document 27 ANNEXURES ANNEXURE-A 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 OFLIC. 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 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 Document 28VALUE ADDITIONAL LIMITING FACTORS - V/Q/B CONDITION EXPORT COMPLETED(Y/N) BOND NO. OBLIGATION Documen....
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....Yes/No (B) Green Channel facility forclearance : Yes/No withoutexaminationrequested (C) Urgent clearance requested against temporary documentation (Kachcha B/E): Yes/No Document 33 (D) Extension of time limitrequested underSection48 7. : Yes/No If yes, reasons for late filingof BE Portof Shipment 8. Country of Origin (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Countryof Consignment IGM Details: 10. Whether it is Transhipment Cargo (to Sea or ICD):Yes/No 11. Additional information for Transshipment Cargo (at Sea and CDs) 12. Name of thegatewayport GatewayIGMNumber (c) Date of entry inwards at gateway port: (a) Import General Manifest(IGM) No./Year (b) Date ofentryinward 13. (a) Master Airway Bill (MAWB)No./ 14. 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) Numberof Packages : : Document 34 (b) Typeof Package 17. (a) GrossWeight 18. (b) Unitof weight : : : Container details, (in case of clearance at ICDs and....
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....riage of goods (e.g.daughter vessel expenses, transit/ transshipment charges etc): 35. Cost and services not included in the invoice value and other miscellaneous charges: (a) Brokerageandcommissions (b) Costof containers (c) Costof Packing (d) Dismantling, transport and handling charges at the countryof export or any othercountry (e) Cost of goods and servicessupplied bybuyer (f) Documentation (g) Country of Origin Certificate (h) Royalties and licensefees (i) Value of proceeds which accruetoseller (j) Cost of warranty services, if any, provided by the seller or on behalf : of the seller (k) Other costs or payments, if any, to satisfy the obligation of theseller: (I) Other charges and payments, if any 36. Discount, if any If yes, (a) Natureof Discount : Rate (%)ORAmount Currency : Yes/No Document 38 (b) Rate (%) oramount : 37. Additional charges, ifany,for purchase Rate (%) OR Amount (In Rs.) on highseas 38. Any other relevant information which has a bearing onvalue: 39. Details of SVB loading wherever applicable (at Invoicelevel): (if same for all goods of the....
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....voice Number Item CTH QTY in KGS QTY in SQM No. (1) (3) (4) C. In case of re-import, Shipping BillDetails: (1) Invoice Serial Number (2) Actual Invoice Number Document 41 Item Invoice Item Port of No. of Sl.No Shipping Shipping Sl.No. in Bill date Bill No. In Export Shipping 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 Schemesand License particulars.: (1) Invoice Serial Number (2) Actual Invoice Number Item Addl. Item Duty Licens Sl.No Notificatio Licens Exemptio eRegn Debit Debit Sl. No. n/ eRegn. n Value Unit in in Sl.No. No. (Rs.) Qty. Licens Invoic Requeste Date e d e Y/N 1 2 3 4 5 6 7 8 9 E. Additional Duty under Section3(3) (1) Invoice Serial Number (2) Actual Invoice Number Item Not....
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....ol which are capable of being consumed asordinaryalcoholic beverages 4 001023 (ii) All other containing alcohol which are 4 prepared distillation or to whichalcohol beenadded has 001024 (iv) Medicinal preparations not containing 20 Document 45 alcohol but containing narcoticdrugor narcotic 111030 3. Homeopathic preparations containing alcohol 4 4. Toilet Preparations 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. | UQC FOR RATE 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 Goods of heading 220410 of Customs Tariff Act-75 002111 Not exceeding US $ 20 per case 150 002112 Exceeding US $ 20 but not exceeding US $ 40 per case 100 002113 Exceeding US $ 40 per case 75 Goods of heading 220421 of Customs Tarif....
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....50 003212 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 003213 Exceeding US $ 40 per case 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 Document 48 003312 Exceeding US $ 20 but not exceeding US $ 40 per case 003313 Exceeding US $ 40 per case 100 75 Goods of heading 220890 of Customs Tariff Act- 003411 Not exceeding US $ 20 per case 003412 Exceeding US $ 20 but not exceeding US $ 40 per case 003413 Exceeding US $ 40 per case 150 100 75 009000 C. All other goods, not leviable to any 00 00 excise duty (e.g. live animals, cereals, oil seeds etc.) Document 49 Annexure - A (EXPORT) DECLARATION FORM FOR EXPORT OF GOODS To be Filled in by the Service Centre Date of Presentation Job Number/Date Shipping Bill No. Date Signature To be Filled in by the Exporter/Customs Broker Master Details Customs Broker 1 Name License Number 2 IEC Code Number Name 3 Exporter Address 4 Exporter Type [P] - Private [G] Gov....
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....em Present Scheme RITC Description Accessories, Accoun- No. Accounting Whether Third Category, Party Item Code Sr. Quantity of of Goods Code if any ting Unit Rate Units Unit For Rate No. Market Value if NFEI Exports Export (Y/N) 1 2 3 4 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 only. For the scheme code involving DEEC, EPCG, Job Work, DFRC etc. system would determine the third party export automatically. Document 54 29. DrawbackParticulars 30. DEEC/EPCG Licenses Particulars Invoice Item DEEC/EPCG Licenses Particulars Serial Serial Number Number Registration Serial Number Serial Quantity Accounting Whether Number Number Unit Indigenous/ in Part (E) in Part Imported (C) 1 2 3 4 5 6 7 8 31. DFRC Licenses Particulars Invoice Item Serial Serial DEEC/EPCG Licenses Particulars Number Number Registrat Standard Standard ion IO Group 10 Serial Standard IO ....
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.... Third Party Exports Invoice Number Item Serial IE Code Name of the Branch Address Number Manufacturer Serial Number 1 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. 39. AR4Particulars Document 62 Invoice Item Serial Serial Number Number AR4 Particulars AR4 AR4 Date Commissionearate Number 1 2 3 40. Documents & Releasing AgenciesParticulars Range Division Remarks 5 6 7 8 Document Type Document Description Invoice Number Item Number Agency Code Agency Name Document Name (Q/I/L/C/O) 1 2 3 4 5 6 7 Document 63 41. Quota Allocation Particulars Invoice Serial Number Item Serial Number Agency 1 2 3 Allocation Serial Number Expiry Date Country Code/Year/Region Code/Serial Number/Category/Quota or Non Quota Country/Token #) Ex. -US/2/24/516690/0237/2/232039 4 5 Document 64 DECLARATION I/We declare that the particulars given here....
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....ill No. 1. Master Airway Bill No. 2. Total Packets in Master AirwayBill 3. No. of Packets in the presentconsignment 4. House Airway BillNo. 5. (a) SealNo. (b) Name of the Agency 6. Marks&No.s 7. Nature of the Cargo (Boxes/cartons/packetsetc..) 8. Grossweight 9. Netweight 10. Unit Weight(KGS/Nosetc) 11. Packet Details Group 1. 2. From To Type (Boxes/Cartons) 13. Details of AR4, ifany: Sl. No. AR4 No. Date Commissionrate Division Range Remarks 14. (a) Nature of contact: [1]FOB [2]CIF [3] CF [4]CI (b) Whether unit price includes: [F] Freight [I] Insurance [B] Both Freight & Insurance [OT] Others [N] None I/We declare that the particulars given herein are and true and correct. Date: Signature of the CustomsBroker Card No. Goods arrived, verified the number of packages and numbers thereon and found to be as declared. Date: Name and Signature ofPO/EO ANNEXURE - C1 (EXPORT) OFFICE OF THE SUPERINTENDENT OF CENTRALEXCISE RANGE... COMMISSIONERATE.. C.No. DIVISION............ Date ShippingBillNo. Date Document 67 EXAMINATION REPORT FOR FACTORY SEALED P....