TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at JAMNAGAR AIR PORT/ AIR FORCE STATION (INJGA4)
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....d computerized environment. Certain declarations and certificates, etc., in original, wherever required shall continue to be attached with the assessed copy of the Bill of Entry when the same is presented in the Import Shed for the clearance of goods. The requisite documents also can be called for by the Appraising Group, if required, while acting on the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing the Bill of Entry. 1.1 Registration of 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 electronica....
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....d should be obtained by the Customs Broker/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs officer. 1.5 Currency Codes For indicating value of goods, freight, insurance, commission, etc., codes specified against the respective currencies indicated in the list of currency codes appended with this Public Notice should only be used. Incorrect code will result in incorrect conversion of Indian Rupees. List of Currency Codes attached as Appendix 4. 1.6 Units of Measurement Codes Against any quantity of goods, appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM, as the case may be .It is further informed that if UQCs, other than the Standard UQCs of the customs tariff are used, the B/E may not get any facilitation in RMS. 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 i....
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....y done at Service Centre (i) Bill of Entry/Shipping Bill having up to five items: Rs. 80 (ii) Each Additional Block of five items: Rs. 10 (iii) IGM: Rs. 80 (iv) EGM: Rs. 80 (v) Other documents (such as UAB, Transshipment etc): Rs. 80 (vi) Amendments to original declaration by customer in BE/SB/Other documents: Rs. 10 (vii) Queries (including reply feeding): Nil - for 3 queries and Rs. 10 for each query thereafter. (viii) Printing check list: NIL (ix) Printing of assessed documents (SB/BE/ OOC/ LEO/Challan etc): NIL II. SERVICE CHARGES FOR „RES‟ DOCUMENTS ICEGATE or any other manner of Remote EDI filing: (i) Printing of Document: Rs. 30 [for the first 50 pages and Rs. 10 for every 10 subsequent pages or parts thereof (documents refers to the set of papers, which get printed in one command at any stage of processing)] (ii) Query Printing: Rs. 10 (iii) Amendments fee to Bill of Entry (for block of five items):Rs.20 (iv) Amendments fee to Shipping Bill (for block of five items):Rs.10 (v) Amendment fee - Each Additional block of five items: Rs. 10 ....
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....red. Hence the following procedures are followed for IGM/ Consol amendment. (i) IGM/Consol amendments applied before grant of Entry Inwards in System do not require Assistant Commissioner (Import)'s approval and the same can be carried out. (ii) All such amendments made after grant of Entry Inwards will require Assistant Commissioner (Import)'s approval. (iii) IGM messages to custodians would be sent at the time of grant of entry inwards instead at the time of online submission, so that substantially complete IGM is sent to custodian. 3. Cargo/Goods Declaration The Importer or the Customs Broker, as the case may be, can file electronic Bill of Entry by data entry at the service centre operator or by transmitting the details in specified file format through ICEGATE from his premises. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in „Annexure C' and present the same to the service centre operator along with copy (ies) of import invoice and packing list. Details of information in Annexure „C‟ should be correct, complete and legible. Incorrect and invalid entries may get re....
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....eneric Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure „C‟. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist in token of correctness of the entered data. (ix) The Operator shall submit the authenticated electronic checklist to the system....
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....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 not; (vi) On successful submission of data from their premises the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker /Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in m....
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....r 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 processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 4.1 RMS facilitation. Facilitation of Bills of Entry in respect of certain goods using RMS for faster clearance of such goods Bills of Entry in respect of the items under RMS facilitation would be assessed for risk by the System immediately on their sub....
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....essing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a copy of First Check B/E printed with „Examination Order‟ at the „Service Centre‟ or in his office, as the case may be. (ii) After the examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall write the examination report on the first check copy of the Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to the Appraising Group. The Customs Broker/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with the original invoice and other import documents necessary for assessment to the concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After assessment, the Bill of Entry shall move in the system as in the case of second check assessment. The Customs Broker/Importer shall ta....
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....t can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making E-payment of Customs duty mandatory. 5.2 Shipping Lines/Consol Agents in co-operation with Custodians shall provide the Delivery Order electronically in mutually agreed formats and they are not required to visit either of the offices. Secure electronic transmission of Delivery order between shipping lines/consol agents and the custodian will enhance the security and transparency of the cargo as well as expedite the clearance of the cargo. Please refer CBEC Circular No. 24/2015 dated 14/10/2015 regarding Improving Ease of Doing Business - Issuance of Electronic Delivery Orders. 6. Examination of Goods 6.1 After examination order in the case of First Check Bill of Entry, 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....
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....C/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Supdt for out of charge order. 6.3 All the above documents, except original 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, House Bill of Lading should be attached instead of originals. 6.4 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 6.5 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. 6.6 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 obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name o....
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....the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment, a differential duty challan will be printed along with the revised assessed Bill of Entry. 8.2 After Out of Charge Order, no amendment 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. 9. 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. 10 Advance Noting Advance B/E can also be filed in the ICES before the arrival of the aircraft. In such cases, a B/E may be presented before the delivery of the ....
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....ement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. Registration of DEPB (i) Before claiming exemption under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997 against a DEPB, the license in question is required to be registered in the import system. The officer designated by the Asstt./Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to its registration in imports. (ii) All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted by DGFT to the Customs at the time of obtaining the DEPB. The Customs Broker/Importer shall furnish details of DEPB license in the pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. After entry of data, a checklist will be printed. The DEPB holder shall verify the details of DEPB in the checklist sign the check list and r....
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.... Invoice No MAWB/BL No./DT HAWB/HBL No./DT. Conditions, if any (iii) If the DEPB is already registered in the System and having sufficient balance in the Duty Credit and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise the option for issue of TRA in the System. The System shall generate three copies of the Release Advice titled as: 1. Customs copy for airport of issue (office copy), 2. Customs copy for airport of clearance and 3. Importer's copy. (iv) The office copy for airport of issue shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for the airport of clearance will be dispatched to the respective Customs Station and the importers copy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB license with incoming or outgoing TRAs at the respective airport of clearance shall continue as per the....
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....nd given to the Importers/Customs Brokers for verifying the correctness of data captured. For identification against the respective item, (DEPB) and Notification 034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The importers/ Customs Brokers should check the details of DEPB No. carefully to ensure that only that DEPB would be debited which he intended to do so. If the entries are correct, the checklist may be returned to the data entry operator for submission of B/E in the System. Errors, if any, noticed may be got corrected by the data entry operator. 11.8 Submission of B/E On submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and duty amount in respect of each item of an invoice for which exemption is claimed against DEPB. 11.9 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB license/scripts in original indicating total amount of duty credit and ex....
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....mporters. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers, therefore, should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for the B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 11.11 Debiting of DEPB against Manual B/E (i) If a Bill of Entry is processed manually, importers may choose to avail the exemption under the DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases, manual B/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. (ii) The designated officer in the assessing group will debit the original DEPB. He will also enter the amount of duty foregone and the CIF of the exempted goods in the System, in the respective field ....
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....ure that the same are correct 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 the 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 Airports/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 en....
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....cense/ 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, 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. 12.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a license 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 licenses registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format giv....
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....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. 12.9 Filing of Bill of Entry (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 qty should be converted in to same unit of measurement as in the license. For spare parts against EPCG license, S. No. of item will be „0‟ therefore, for availing benefits of exemption....
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....ny 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. The procedure of assessment will be similar to DEPB imports. (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. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the Importer/Customs Broker from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of license for value/ qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of ....
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....ssment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/B.G. has been separately indicated in Para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the 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.(I) 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....
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....he Appraiser, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. 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 for execution / debiti....
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....ering the warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned „other‟ to be used as code - WFD6O001). INVOICE PARTICULARS For Ex-Bond B/ENo---------Invoice S.No.-----------in Warehouse B/E item of Import intended to beEx-Bonded Item Quantity of item intended for ex-Bond S.No. in invoice (ii) On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in 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....
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....ay the duty online through icegate portal. 15.6 Order of Clearance of Goods for Home Consumption (i) After payment of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the Bond, interest, if any, on the Warehoused goods as chargeable under Section 61of 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 assessm....
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....exemption. Exemption under such notification will not be permitted by the system if the respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of the Cust....
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.... 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. 19 Closure of Bond / Undertaking The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S. Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised, item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr. No. of items are closed and the Bond is not cancelled, the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 20 Assessment of Goods under Chapter 55 of Customs Tariff (i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs ....
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....ng the type of Bond / BG and value. Bond requirement details will be printed on the BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 21.2 Registration of Bond (i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties, etc. in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (As given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (As given by the party) ....
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.... not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOU Bonds • Warehouse Bond B/E Type `W‟: Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG ....
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....d 02/12/2015 read with CBEC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the importers and fulfillment of their export obligation preferably through the concerned Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted & registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill o....
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.... 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 debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1.5 to finalize the assessments of provisionally assessed Bills of Entry by the group Appraiser and AC/DC. 22. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options, namely, the u....
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....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 of CTA, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following particulars should be furnished. Invoice S No Item Sr. No. Description No. of Units Retail Sale Price ---------------No.------- (with specifications) ----------- Rs. Per unit......" (iii) The importers/Customs Brokers would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act, 1944. It would be advisable to specify these details at Serial No. ..... (Claim of assessment) for each pack size of the im....
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....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 are available for that Bill of Entry. 24.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment shall be carried out in the system. 24.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 & 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional B....
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....e 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 Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = Item S.No. in the notification PS No.= Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which, t....
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....toms 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 be printed on the check list as well as on the copies of Bill of Entry. 28. Levy of Addl. Duty For Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure „E‟ for filing Column 39(B) (5) - CETH CODE. 29. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to c....
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....House Agents (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 in ICES 1.0, such Customs Broker should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorized Dealer of foreign exchange is required to be available in the ICES 1.5. The Di....
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....rence 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. Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., only the relevant codes for the respective currencies in the list of currency codes appended with this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 3.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 3.11 Airport Codes: An appropriate airport code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licenses: If the exports are in discharge of exp....
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....vision 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 make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check....
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....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 fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-1 5.1 As per the procedure in EDI, there would be no GR-1 nor SDF. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN PORT. 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, the JAMNAGAR Airport 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 JAMNAGAR Airport, it is noticed that the ....
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....ing upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will move directly to goods registration after payment of export duty/ cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Requirements (CCRs). The system is designed 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....
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....after completion of his scrutiny of RMS instructions and SB declaration shall write a self contained order for examination so as to cover all the critical parameters of examination ( as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will 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 a....
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....ed with and customs clearance in terms of Section 51 of the Customs Act, 1962 will continue to be given by the proper officer to each and every SB. The LEO Officer will exercise the last check before the goods are given clearance for exportation. Therefore the LEO officer shall scrutinize the declarations in documents like AR4/ARE1 vis-à-vis the declarations in the SB and if he/she has strong reasons 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....
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....ided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/CHA, the AC/DC in-charge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (ix) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exporter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) AR-4/ ARE- 1 (wherever applicable). c) Invoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) RBI GR waiver, wherever applicable. g) CENVAT declaration, wherever required. h) 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 represent....
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.... 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. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and Annexure C. Thereafter, the exporter would present the Invoice, Annexure C and the checklist along with all the original documents such as, Packing list, ARE-1, etc., to the designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/B to the Appraiser/ Superintendent for consideration of "Let Export" order. 9.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/ CFS along with the container and handed over to the designated officer, who would enter the details in the system and forward the samples to the Appraiser/Supdt. in charge for inspection or for further testing, etc. ....
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....out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System. Therefore, no separate registers will need to be maintained for recording dates of samples drawn. Three copies of the test memo will be prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by Customs with the second sample. iii. Triplicate to be handed over to the exporter. 12.2 AC/DC may, if he 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. 12.3 "Lab Module" in ICES for use by CRCL, Textile Committee....
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....ent certificate, shut out or cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need to be cancelled / modified in the system before granting such permission. AC/DC would check the status of the goods, before granting permission. 16. AMENDMENT OF FREIGHT AMOUNT 16.1 If the freight/insurance amount undergoes a change before "Let Export" is given, corresponding changes would also need to be made in the S/B with the approval of AC /DC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/Jt. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated 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 o....
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.... Come First Served" basis. There is no need for filing separate drawback claim. The claims will be processed based on the Truck/Train Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE. The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 20.7 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. o....
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....Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under rule 6 the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 shall continue to declare the figure "9801" as an identifier under the Drawback details in the shipping bills filed. (ii). For shipping bills filed on or after 23.11.2015, the exporters opting for claim of brand rate under rule 7 of Drawback Rules, 1995 shall declare the figure "9807" (instead of "9801") as an identifier in the shipping bill under the Drawback details. Immediately after the said identifier, the tariff item number of goods as shown in column (1) of the Schedule shall be declared followed by the character "B". For example, if "Tractors (other than tractors of heading 8709)" are exported under claim for brand rate under rule 7 and the related Drawback Tariff Item number for such tractors in the AIR Schedule is 8701, the declaration on the shipping bill would be "98078701B". Similarly, for "Bicycle pump" the rela....
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.... the Let Export Order date is to be on or after 23.11.2015, the exporter shall be facilitated to amend, prior to the actual LEO, the identifier along the lines mentioned in item 2 above. However, even if the LEO occurs on or after 23.11.2015 without such amendment, the exporter may provide the information to the Asst/Dy. Commissioner of Customs at the port of export that the option for claim of brand rate reflected in the shipping bill was intended to be under rule 7 of the Drawback Rules, 1995 and also indicate the Tariff Item number (as shown in column (1) of the AIR Schedule) corresponding to the export goods (exported in the shipping bill) and seek provisional drawback amount equivalent to the Customs component. The Customs shall enter this information in its records along with details of the calculation of the amount. The payment of the provisional drawback amount shall be processed with conditions as applicable to AIR drawback wherein there is claim for only the Customs component. 20.11 Special Advance Authorization Scheme: i) To give effect to the Special Advance Authorization Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued pr....
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....examined by Central Excise / Customs Officer at the factory even prior to filling of Shipping Bill. Self-sealing facility is also available. He shall obtain the Examination report in the form annexed as Annexure‟C1‟to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters / Customs Broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. H....
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....n force and as per the statutory requirements of the relevant Customs Notifications, to the designated officer, at this port as this port is the port of registration in the licenses, for raising debits in bonds / LUTs and monitoring such bonds / LUTs. Importers are required to quote the license number on the respective Import documents in case they intend to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo. 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment mes....
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....rt). 22.9 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 Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPOR....
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....SL 65 EPCG, Drawback, Spl AA(4.04A) and ROSL For EDI shipping bill, selection of the scheme-code involving ROSL scheme at the time of export shall itself amount to making claim cum declaration of eligibility. For EDI shipping bill this shall be the only means to make the claim. Any other means of claim shall not be accepted. Shipping Bills which are filed prior to 20-09-2016 but for which LEO is given on or after 20-09-2016 are also eligible for RoSL. Such Shipping Bills which have not claimed the scheme code as listed above, may need to be amended before LEO to avail this benefit. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. [While changes have been made in the Service center checklist, RES providers may provide similar option in their package....
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....wback) 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, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. b. The system would generate on all Shipping Bills, the due date for submission of BRCs. c. The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. Such certificates shall be furnished by the exporters on a....
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....he 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 no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 28. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. 29. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 Registration of Bank Account The S.T Refund Scheme will be similar to drawback scheme. STR amount processed unde....
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....icer after signing etc. Then the details will be saved in Systems. This is one time registration and mandatory for all exporters claiming S.T Refund. ICES 1.5 will not accept shipping Bills with claim of STR if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure prescribed in notification n....
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....Manager or the designated Customs Officers in case of any difficulty. 31. Notwithstanding anything contained in above public notice, it is to brought to the information of trade that till the infrastructure at JAMNAGAR Airport/Air Force Station is not setup and starts functioning, the EDI work of JAMNAGAR AIRPORT/ AIR FORCE STATION will be carried out at the office of Superintendent, Custom House Jamnagar, "Gayatri Bhuvan", Park Colony, B/h Jay Bhawani Dairy, Motor House Area, Jamnagar - 361008. -sd- (M.K. SRIVASTAVA) COMMISSIONER OF CUSTOMS (P) JAMNAGAR ============= Document 1APPENDIX-1 EDI Locations for Customs broker Registration LOCODE SITE ADDRESS S.No POL_SECTION 1 BANGALORE AIR CARGO - INBLR4 INWFD6 INBLR4 2 CUSTOM HOUSE, MUMBAI - INBOM1 ACC BANGALORE BENGALURU INTERNATIONAL AIRPORT ICD WHITEFIELD PLANTATIONS, HOSKOTE, BANGALORE INBNG6 ICD TARAPUR, MAHAGAON, TARAPUR, THANE, MAHARASHTRA INBOM1 NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400038 INBOM4 AIR CARGO COMPLEX, SAHAR, ANDHERI(E) MUMBAI 400099 INBSL6 ICD CONCOR BHUSAWAL B/H SAYALI HOTEL, BHUSAWAL INCCH6 ICD CHINCHWAD CONCOR RLY GOODS SHED CHINCHWAD PUNE INDIG6 ICD DIGHI TALERA N....
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....P Dadri INHDD6 ICD PANTNAGAR, UTTARAKAND Page | 58 6 AIR CARGO, HYDERABAD - INHYD4 INSNF6 INHYD4 ACC SHAMSHABAD AIRPORT DIST RANGA REDDY HYDERABAD ICD SANATHNAGAR, HYDERABAD, 500018 INTMX6 ICD THIMMAPUR, 11-60/5-7, THIMMAPUR, 509325, AP Page | 59 7 INDORE - ININD6 INBOK6 INCHJ6 INDHA6 INIDR4 ININD6 INMDD6 INNGB6 INNGP6 INRA16 INRTM6 INPRK6 8 KANDLA - INIXY1 INIXY1 ICD BORKHEDI, NAGPUR DIST, MAHARASHTRA BHUGAON LINK ROAD, WARDHA, MAHARASHTRA M/S PEGASUS ICD, VILL-DHANNAD, INDORE, MP - 453001 ACC DEVI AHILYABHAI HOLKAR AIRPORT INDORE MP ICD 113 CONCOR COMPLEX SECTOR III PITHAMPUR DHAR ICD MADIDEEP 34-A1 NIA DIST: RAISEN MP 462046 MIDC IND.AREA, BUTIBORI, NAGPUR, MH 441122 ICD NAGPUR NR NARENDRA NAGAR NAGPUR 440027 ICD RAIPUR NEAR GOODS-SHED KAPA RAIPUR 492009 CONCOR ICD,NR LOCO SHED, JAORA RD., RATLAM (MP)457001 ICD POWARKHEDA, HOSHANGABAD, M.P. CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA - 370210 9 JAIPUR - INJAI6 INBGK6 INBHL6 INBWD6 INJAI4 ICD CONCOR NEW POWER HOUSE BHAGAT KI KOTHI JODHPUR ICD BHILWARA SECTOR 5 AZAD NAGAR BHILWARA 342005 ICD RAJSICO SECTOR 9 UIT COLONY BHIWADI RAJASTHAN AIR CARGO COMPLEX SANGANER JAIPUR INJAI6 IC....
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....16 AHMEDABAD - INSB16 INAKV6 INAMD4 INBED1 INBRC6 INDAH1 INHIR6 INHZA1 INKBC6 INMDA1 INPAV1 INSAC6 INSAU6 INSB16 INVP16 INSAJ6 INHIR6 INJGA4 ICD ANKLESHWAR OPP ONGC TNSHIP OLD NH8 ANKLESHWAR ACC AHMEDABAD OLD AIRPORT, SAHIBAUG AHMEDABAD 12 BEDI PORT JAMNAGAR GUJRAT ICD DASRATH VADODARA GUJARAT - 391740 DAHEJ PORT CUSTOM HOUSE DIST: BAROACH GUJARAT SURAT HIRA BOURSE, KATARGAM, SURAT, GUJRAT HAZIRA PORT, CHORYASHI, BYPASS RD., HAZIRA, SURAT KRIBHCO INFSTR LTD, HAZIRA, KRIBHCO NGR, SURAT, GUJRAT MAGDALLA PORT URMI COMPLEX SANGRAMPURA SURAT CUSTOM HOUSE, GPPL PIPAVAV RAJULA, AMRELI GUJARAT SURAT DIAMOND PARK, GIDC, SACHIN, SURAT-394230 ICD THAR DRY PORT KADI ROAD SANAND AHMEDABAD ICD SABARMATI KALIGAM SABARMATI AHMEDABAD 382470 ICD VALVADA NH8 TALUKA:UMBERGAON VALSAD GUJARAT ICD TUMB, UMBERGAON, DIST VALSAD, GUJARAT SURAT HIRA BOURSE, SURAT JAMNAGAR AIRPORT/ AIR FORCE STATION, JAMNAGAR 17 AIR CARGO, TRIVANDRUM INKUK1 INTRV4 PALLITHOTTAM P.O. KOLLAM, KERALA 691006 ACC SHANGHUMUGHAM THIRUVANANTHAPURAM KERALA - INTRV4 18 CUSTOM INTUT1 CUSTOM HOUSE, HARBOUR ESTATE, TUTICORIN 628004 HOUSE, TUTICORIN - INTUT6 ICD TUTICORIN, 1663/2B HARBOUR E....
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.... AZM AZERBAIJAN MANAT AZ BSD BAHAMIAN DOLLAR BS BHD BAHRAINI DINAR BH BDT BANGLADESH TAKA BD BBD BARBADOS DOLLAR BB BYB BELARUSSIAN RUBLE BY BEF BELGIAN FRANC BE BZD BELIZE DOLLAR BZ XOF CFA FRANC BJ BMD BERMUDIAN DOLLAR BM BTN BHUTAN NGULTRUM BT BOB BOLIVIAN BOLIVIANO BO BAM NEW DINAR BA BWP BOTSWANA PULA BW NOK NORWEGIAN KRONES BV BRL BRAZILIAN REAL BR USD US DOLLAR AS BND BRUNEI DOLLAR BN BGL BULGARIAN LEV BG BIF BURUNDI FRANC BI KHR CAMBODIAN REIL ΚΗ XAF CFA FRANC CM CAD CANADIAN DOLLAR CA CVE CAPE VERDE ESCUDO KYD CAYMAN ISLANDS DOLLAR KY CLP CHILEAN PESO CL CNY YUAN RENMINBI CN COP COLOMBIAN PESO CO KMF COMOROS FRANC KM NZD NEW ZEALAND DOLLAR CK CRC COSTA RICAN COLON CR HRK CROATIA KUNA HR CUP CUBAN PESO CYP CYPRUS POUND CY CZK KORUNA CZ DKK DANISH KRONE DK DJF DJIBOUTI FRANC DJ DOP DOMINICAN PESO DO TPE TIMOR ESCUDO TP ECS ECUADOR SUCRE EC EGP EGYPTIAN POUND EG SVC EL SALVADOR COLON SV EEK ESTONIAN KROON EE ETB ETHOPIAN BIRR ET FKP FALKLAND ISLANDSPOUND FK FJD FIJI DOLLAR FJ FIM FINISH MARKKA FI Page | 64 FRF FRENCH FRANC FR XP....
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....IAN SCHILLING TZ THB THAI BAHTS TH TOP PARANGA ΤΟ TTD TRINIDAD&TOBAGO DOLLAR TT TND TURNISIAN DINAR TN TRL TURKISH LIRA TR TMM TURKEMENI MANAT TM UGX UGANDA SHILLING UG UAH HRYVNIA UA AED UAE DIRHAM AE GBP POUND STERLING GB UYU PESO UY UZS UZBEKISTAN SUM UZ VUV VATU VU VEB VENEZUELAN BOLIVAR VE VND VIETNAM DONG VN YER YEMENI RIAL YE ZRN ZAIRE ZR ZMK KWACHA ZM ZWD ZIMBABWE DOLLAR ZW EUR EURO EU Page | 66 APPENDIX-5 Unit Measurement Codes UQC UQC DESC TYPE BOX BOX M BTL BOTTLES M BUN BUNCHES M CBM CUBIC METER V CUBIC CCM CENTIMETER V CMS CENTIMETER L DOZ DOZEN M DRM DRUM M FTS FEET L GGR GREAT GROSS M GMS GRAMS W GRS GROSS M GYD GROSS YARDS L KLR KILOLITER V KME KILOMETERS L LBS POUNDS W LTR LITERS V MTR METER L MTS METRIC TON W PAC PACKS M QTL QUINTAL W SET SETS M SQF SQUARE FEET L SQM SQUARE METER A SQY SQUARE YARDS A GREATBRITAIN ΤΟΠTON 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 T....
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....A, REPUBLIC OF MADAGASCAR MARSHALL ISLANDS MACEDONIA, THEFORMERYUGOSLAV REPUBLIC OF MYANMAR MK ML MALI MM MN MONGOLIA MO MP MQ MR MACAO ISLANDS NORTHERN MARIANA ISLANDS MARTINIQUE MAURITANIA MS MONTSERRAT MT MALTA MU MV MAURITIUS MALDIVES MW MALAWI MX MEXICO MY MALAYSIA MZ ÎΑ NC NE MOZAMBIQUE NAMBIA NEW CALEDONIA NIGER NF NORFOLK ISLAND NG NIGERIA NI NL NICARAGUA NETHERLANDS NO NORWAY NP NEPAL NR NAURU NU NIUE ISLAND NZ NEW ZEALAND OM OMAN PA PANAMA PE PERU PF FRENCH POLYNESIA PG PH PK PL PM PN PR PT PW PY PAPUA NEW GUINEA PHILIPPINES PAKISTAN POLAND ST PIERRE & MIQUELON PITCAIRN ISLANDS PUERTO RICO PORTUGAL PALAU PARAGUAY Page | 70 QA QATAR RE REUNION RO ROMANIA RU RUSSIA RW RWANDA SA SB SC SAUDI ARABIA SOLOMON ISLANDS SEYCHELLES SD SUDAN SE SG SH SI SJ SK SL SM SWEDEN SINGAPORE ST HELENA & ASCENSION ISLAND SLOVENIA SVALBARD AND JAM MAYEN ISLANDS SLOVAK REPUBLIC SIERRA LEONA SAN MARINO SN SENEGAL SO SR ST SV SY SZ TC TD TF TG TH TJ TK TM TN SOMAALIA SURINAM SAO TOME AND PRINCIPE EL SALVADOR SYRIA SWAZILAND TURKS & CAICOS ISLANDS ....
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....awback and Rebate of State Levies 61 62 Drawback and special DEEC(4.04A) 63 EPCG, Drawback and special DEEC(4.04A) 64 65 71 73 Drawback, special DEEC(4.04A) and Rebate of State Levis EPCG, Drawback "&" special DEEC(4.04A) and Rebate of State Levis EPCG, Drawback And DEEC EPCG,DRAWBACK And Jobbing 74 EPCG Drawback And Diamond Imprest Licence 75 EPCG Drawback And DEPB Post Export 76 79 80 81 Epcg, Drawback And Depb (Pre-export) EPCG,Drawback and DFIA EPCG, Drawback and Advance Licence for annual requirement DFIA and Drawback 98 99 Free Shipping Bill involving Indian Currency NFEI The list of scheme code is available at ICEGATE website at: https://www.icegate.gov.in/Webappl/scheme_det.jsp Page | 73 ANNEXURES ANNEXURE - A LICENCE DATA ENTRY FROM LICENCE MASTER DETAILS EXIM SCHEME CODE DGFT FILE NO. IN LICENCE EXEMPN NOTFN. NO. BASIS (QV-QTY/VALUE) (FOR ADVANCE LICENCE) DEEC NO / DATE ISSUED BY (DGFT CODE) TRANSFERABLE (Y/N) PORT OF REGISTRATION LICENCE NO & DATE RECEIPT NO (IF EXPORT"S PRIOR TO ISSUE OF LIC. LICENCE EXPIRY DATE IMPORT END DATE EXPORT END DATE LICENCE EXTENDED Y/N LIC EXTEND DATE IE - CODE IE BRANCH CODE EXPORTER ....
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....e of the high sea seller : Yes/No Page | 76 (D) (d) Address Section 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 If yes, reasons for late filing of BE : 7. Port of Shipment 8. Country of Origin (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Country of Consignment : Yes/No IGM Details: 10. 11. Whether it is Transshipment Cargo (to Sea or ICD): Yes/No 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: 12. (a) Import General Manifest (IGM) No./Year (b) Date of entry inward 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) Number of Packages (b) Type of Package 17. (a) Gross Weigh....
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....d services not included in the invoice value and other miscellaneous charges: Rate (%) OR Amount Currency (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, to satisfy the obligation of the seller (1) Other charges and payments, if any 36. Discount, if any : Yes/No Page | 80 37. 38. 39. If yes, (a) Nature of Discount (b) Rate (%) or amount Additional charges, if any, for purchase : Rate (%) OR Amount (In Rs.) on high seas. Any other relevant information which has a bearing on value: Details of SVB loading wherever applicable (at Invoice level): (if same for all goods of the consignment, otherwise declare at the item level at S.No.39) Whether the buyer & seller are related : Yes/No If yes, whether relationship has been examined earli....
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....to duty Exemption based on Exim Schemes and License particulars.: (1) Invoice Serial Number (2) Actual Invoice Number Addl. Duty Item Licens Item Exemption Notificatio License Debit Sl.No e Debit Sl. No. Requeste n/ Regn. Value Unit in Regn. Qty. d Sl.No. No. (Rs.) Invoice Date in License Y/N 123456789 E. Additional Duty under Section 3(3) (1) Invoice Serial Number (2) Actual Invoice Number Item Sl.No Notification No. / Notification Sl.No Duty Type (E) Additional Duty Flag (X) in Invoice I enclose herewith the copies of following import documents: (1) INVOICE (2) PACKING LIST NOTE: Where the Invoice contains more than one unit of item and more than one description of items, UNIT PRICE of each item shall be mandatory. DECLARATION: I certify that aforesaid declaration, the documents & the information contained therein is true and correct in all respects. Signature: Name of the Signatory: Name of the Importer / Authorized Customs House Agent: Date: Page | 83 ANNEXURE,,D" OUT GOING AND INCOMING R.A. DATA ENTRY 1. Advance License/EPCG Reg No. 2. Advance License/EPCG No... 3. IC Code No.: 4. Party Name : 5. TRA Quantity: ....
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....$ 40 per 100 case 002113 Exceeding US $ 40 per case 75 Goods of heading 220421 of Customs Tariff Act-75 002211 Not exceeding US $ 20 per case 150 002212 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002213 Exceeding US $ 40 per case 75 Goods of heading 220429 of Customs Tariff Act-75 002311 Not exceeding US $ 20 per case 150 002312 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002313 Exceeding US $ 40 per case 75 Goods of heading 220430 of Customs Tariff Act-75 002411 Not exceeding US $ 20 per case 150 002412 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002413 Exceeding US $ 40 per case 75 Goods of heading 220510 of Customs Tariff Act-75 002511 Not exceeding US $ 20 per case 150 002512 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002513 Exceeding US $ 40 per case 75 CODE DESCRIPTION OF GOODS AD.VAL SPEC. UQC RATE RATE FOR Goods of heading 220590 of Customs Tariff Act-75 002611 Not exceeding US $ 20 per case 150 002612 002613 Exceeding US $ 20 but not exceeding US $ 40 per case Exceeding US $ 40 per case 100 75 Goods of heading 220600 of Customs Tariff Act- 75 002711 ....
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....thorized 13 Dealer(AD) Code 14 RBI Waiver Number 15 RBI Waiver Date Annexure C 16 Yes 17 Parameters No Annexure C Particulars (Only to be filled for ICD/CFS & Sea Sites) Factory Stuffed a (Y/N): Sample b Accompanied (Y/N): C Nature of Cargo: d Marks & Numbers: Total No. of e f Packages:: No. of Loose Packets: : g No. of Containers: Net h Gross Weight: i Weight: Page | 88 j Unit of Measurement : k. Container Details (Valid, if Factory Stuffed) Container Number Size Excise Seal Number Seal Date Number of Packets Stuffed 2 3 4 5 I. Packing Details Sr. Packet Numbers No. From Το Type of Packets m Rotation Number: n Rotation Date: Note : Columns „m" & „n" are valid only for Sea Customs Locations. Page | 89 Invoice Details 18 Invoice number Nature of Payment [LC] Letter of Credit 19 Date [DP] Direct Payment! [DA] Delivery against Acceptance [AP] Advance Payment [NA] Not Applicable Period of Payment as 22 20 per contract (in Days) 21 Contract Number Yes No Whether Consignee 22 and Buyer Same If NO, Name & Address of Buyer 23 24 24 Invoice Currency [Enter Exchange Rate Pa....
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.... 7 8 9 10 11 34. Annexure C1 Particulars (Applicable to EOU/EPZ) Invoice IEC Annexure C1 Details Serial Code Number Date Examination Division Commn. Range Examination Examination Officer Name Officer Supervisor Officer Designation Name Supervisor Officer Designation Seal Numbers Affixed on 1 2 3 4 5 CO 6 7 8 10 Packages 11 Page 94 Page | 95 35. Re-Export Particulars Re - Export Particulars No. of SB Serial Number 1 Invoice 2 SB 3 BE Number Serial Item Serial No. of 50 6 7 0 10 BE Date Invoice No. of BE Item Serial No. Of BE Port Code Item Description As per BE Invoice Quantity Imported Unit of Measurement 11 Assessable Value in (Rs) 12 Total Duty Paid 13 Duty Payment Date 45 14 15 16 17 Quantity Exported Technical Details Other Identifying Parameters Whether against export Obligation (Y/N) Page 96 18 19 20 20 21 Export Obligation Notification No. Drawback Amount Claimed Whether Item Un- used(Y/N) Commissioner Permission(Y/N) 22 Board Order Number 23 24 24 Board Order Date Whether MODVAT Availed (Y/N) 25 25 Whether MODVAT Reversed (Y/N) Page 97 36. Cess Particulars In....
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....the Shipping Bill No dated are true and that - a)* the value as contracted with the buyer is same as the full export value declared in the above shipping bill 2. b)* the full export value of the goods is not ascertainable at the time of export and that the value declared is that which I/We, having regard to the prevailing market conditions, expect to receive on the sale of goods in the overseas market. I/We undertake that I/We will deliver to bank named herein the foreign exchange representing the full export value of in the manner prescribed in @ the goods on or before Rule 9 of the Foreign Exchange Regulation Rules, 1974. 3. I/We further declare that I/We am/are resident in India and I/We have a place of business in India. 4. I/We* am/are OR am/are not in Caution List of the Reserve Bank of India. Date... (Signature of Exporter) Name... @ State appropriate date of delivery which must be the due date for payment of within six months from the data of shipment, whichever is earlier, but for exports to warehouses established outside India with permission of the Reserve Bank, the date of delivery must be within fifteen months. * Strike out whichever is no....