TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports of vessels and brought for the purpose of breaking at Ship Breaking Yard Alang, Bhavnagar (INALA1), BHAVNAGAR
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.... The Ship Breaking Yard Alang Bhavnagar (INALA1) is within the Port limits or Talaja (INTJAI), which is notified as a Port vide Notification No. 62/1994-Customs (N.T.) dated 21.11.1994 under Section 7 of Customs Act, 1962. IMPORTS 1. Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates, etc., in original, wherever required shall continue to be attached with the assessed copy of the Bill or 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, 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 DCFP, details of which arc 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 electr....
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....ange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect other currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/ Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along 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 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 t....
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....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:- 1 -SERVICE CHARGES FOR DIGITISATIONOF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre (i) Bill of Entry 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 even 10 subsequent pages or parts thereof (documents refers to the set of p....
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....ge formats. 2.2 Amendment of IGM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. 'When there is any change in the cargo or container parameters (like amendment, deletion, supplement). b. When Consol manifest is filed In both the cases, the IGM line information is substantially altered. Further, there are cases of amendment to consol manifest too, 2.3 For amendment of IGM and Consol manifest at the Gateway Port, System level approval by Customs Officer is required. Hence the following procedures arc 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 elect....
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.... 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. (vii) For example, Nebulizers arc 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.N0.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure 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 ch....
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....s, 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 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 nag 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....
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....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 arc put in a queue and arc processed on "First Come First Serve" basis. In a specific case, only the AC/DC of concerned Appraising Group are authorised to change priority, if circumstances so warrant. (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 processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/ information. The Query on approval by the conce....
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....d bank. 4.3 First Check Appraisement (i) Where the Customs Broker/ Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs Broker/Importer shall exercise the relevant option at data entry stage, the appropriate column of Annexure C format should be flagged „Y" The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a copy or 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/ I....
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....the system and enter the particulars of receipt or amount in the system and return two copies of challan duly stamped and signed, to the Customs Broker Importer. The bank will retain one copy. Fresh challan with revised amount of interest should be obtained daily and should be paid accordingly. 5.1 Duty and Interest can also be paid through e banking system except in Cases where it is required to be paid through manual challan. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under c-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 - Issuance of 14/ 10/2015 regarding Improving Ease of Doing Business Electronic Delivery Or....
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....f Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty. In case of facilitated Bill of Entry where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/ Supdt. directly for out of charge after payment of duty and registration. 6.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/ Supdt for out Of charge order. 6.3 All the above documents, except original 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 r....
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....d by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8. Amendment of Bill of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of the goods, the Customs Broker/ Importer may seek amendment or 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. 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 or Entry shall be r....
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....missioner shall verify each Shipping Bill in the system through the DEPB verification menu in ICES. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis or the copy of Shipping Bill received along with the EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. After satisfactory verification or all the Shipping Bills, the officer designated by Asst./ Dy. Commissioner shall make an endorsement on the reverse or the DEPB and the list or 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. 11.3 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 or which DEPB is issued by DGFT has been done prior to its registrati....
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....opy received from the issuing Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in the System through the menu relating to transfer release advice. Release Advice No Release Advice Date Release Registration No Customs Station to which issued IEC of R.A. holder if different from DEPB holder DUTY CREDIT AMOUNT transferred Export FOB amount transferred 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 print 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 port of issue (office copy), 2. ....
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....olumn 2 of Sl.No.39E. The column number 5 (serial number of item in the license list) and 7 (quantity for license debit) are not required to be filled in for DEPB Bs/E. (iv) If the basic Customs duty and the additional Customs duty debit available to the license is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97, etc. for that item. 11.7 Check List of B/E After data entry, checklist will be printed as usual and given to the Importers/Customs Brokers for verifying the correctness or data captured. For Identification against the respective item, „(DEPB)" and Notification 034/97 will appear. At the end or 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. or 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 da....
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....nal duty leviable under Section 3 or Customs Tariff Act, 1975 are claimed, the sum or basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF or the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. If more than one DEPB is utilized against an item, only CIF 'amount to be debited against each DEPB should be indicated by the importers. 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 or 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 th....
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....bited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will stun the value or all items and compare with the face value of the license. If the sum' is greater than face value or 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 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 office before presenting to Customs. (ii) In pursuance or CBEC's Circular No. 1 1/2007 dated 13th February, 2007 and Circular No. 3/2009 dated 20th January, 2009 issued from F. No. 605/210/2005-DBR 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....
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....ll be maintained by the system for utilization of license 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 centre operator and given to the RA holder for confirming the correctness of the data entered in the system. Service center operator will make the correction, if any, and will return the same to the RA holder. 12.4 Submission of License/ TRA in the system The license/ TRA holder will present the check list or 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. Af....
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....ainst the EPCG license. This value or 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. 12.8 Amendment of license after registration Amendment in the license data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the license, amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case or increase and will debit the quantity or value in the case or reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or License status code at the time of registration will be 'O'. The license, if suspended or cancelled after registration, the officer....
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....s Schemes 7A 13, 14, 20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26), 35, 36, 37 Chapter 3 Schemes 7I DFIA(26) 7N 08-09 7R DFRC 7U EOU (ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs Broker / Importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related license and Advance Authorization schemes. The Appraiser will check the correctness of details of license/ Scheme, etc. and also ensure that any amendments made in the licenses/ Schemes, subsequent to registration of license, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the license is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits or license will automatically reverse when exemption n....
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....laration for data entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate: - Y' for Bond No........... if Bond is already executed with Customs at the point of import; 'C' C. Ex. Certificate No......... DT ........." where the Bond is executed with Central Excise authorities; and a procurement certificate has been Issued by them and 'N' where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is 'N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/ B.G. has been separately indicated in Para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate arc not indicated it would be i.e. NONE. The data entry operator shall enter the related option Y' or ....
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....al to the duty foregone. If the appraiser desires to change the amount for debiting the Bond, he can select through change option and change the amount for the Bond debit BG. Where the BG is not required, the amount in the field of BG should be entered as 0 (Zero). The appraiser has the option of removing DOU notification where the importer is not found Lo be eligible for the exemption. (iii) Where the importer has not furnished Bond or central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in After processing by the Appraiser, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print or 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. (v) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise of....
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....crips issued under older FTP would follow registration prescribed in Para 12.1 The other applicable procedures as prescribed in ETP and Customs notifications, circulars etc would be same as detailed in Para 11 & 12, wherever applicable. 15 EX-BOND Bill of Entry 15.1 This procedure will apply only to those ex-Bond Bills or Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Center for data entry, the following details will undergo a Change. Option has been enabled in ACB (AC Bonds) role for entering the Warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X) For Ex-Bond: Warehouse B/E No ----,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 b....
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....Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center. The same should be obtained by the Importers/ Customs Brokers from the service center operator. 15.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E including e-payment. However, till the State Bank of India, Kodinar Branch, Dr. Jivraj Mehta Road, Kodinar is not authorized from Principal Chief Controller of Accounts, New Delhi; the importer shall pay 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 a....
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....tive type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such 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 a....
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....Module in ICES for use by CRCL, Textile Committee and other agencies. Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs Single Window Project extending to other locations and Participating Government Agencies. Certain notifications require certificates for eligibility of exemption from various other organizations like the Ministry of External Affairs, Defense, etc. Such certificates can be entered in the system under the category of Misc. Certificates = „MC‟. The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 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 bee....
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....€¢ Closure of Bonds, Bank Guarantees • Generating data for Issue of recovery notices • Generating data for Issue of reminders • Generation of MIS reports (ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will assist in determining 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 ....
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....e running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 21.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) In case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is 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 Impor....
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.... (d) warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. v) Timely cancellation of Bonds: Please refer to the CBEC Instruction No. 605/71/2015/DBK dated 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 ....
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....f data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be „PD‟. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty, if any, assessed shall be deposited with the designated bank, as usual. The Bill of Entry will not be registered in the shed / a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a 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 ....
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....he B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, & Importer's & Exchange Control copies of the B/E. 23. Assessment Involving RSP /NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 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.------- (....
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....he importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details 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....
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....e at „www.cbec.gov.in‟ and „www.icegate.gov.in‟ websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2)Actual Invoice Number (3)Classification Details Item No. RITC 8 digit CTH AD Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTHNotfn. Sl No. 1 2 3 4 5 6 7 8 9 10 Abbreviations in 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....
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....d. 27 Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will 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 Centra....
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....I, JANORI DINDORI. DIST NASIK, PIN-422207 ICD JANORI JANORI DANDORI DIST NASIK PIN-422207 ICD MULUND, MUMBAI, MAHARASHTRA ICD MALIWADA. DAULATABAD, AURANGABAD JNCH, NHAVA SHEVA, TAL URAN, DIST-RAIGAD-400707 CFS NASIK, COMPLEX OF CWC AMBAD NASIK MAHARASHTRA F-II BLOCK, YESHWANT NAGAR, PIMPRI, PUNE 400018 ICD TALEGAON A-18 & 18/1 MIDC TALEGAON PUNE 410507 ICD WALUJ, AURANGABAD - 431030 1 BANGALORE AIR CARGO - INBLR4 INWFD6 INBLR4 2 CUSTOM HOUSE, MUMBAI - INBOM1 INBNG6 INBOM1 INBOM4 INBSL6 INCCH6 INDIG6 INDPC4 INJNR4 INJNR6 INMUL6 INMWA6 INNSA1 INNSK6 INPMP6 INTLG6 INWAL6 3 CUSTOM HOUSE KOLKATTA - INCCU1 INAMG6 INCCU1 INCCU4 INDUR6 INPTPB 4 CUSTOM HOUSE COCHIN - INCCJ4 INCOK1 INCOK4 INCOK1 INKYM6 INTCR6 5 NEW CUSTOM HOUSE, DELHI - INDEL4 INAIK6 INAPL6 INBAW6 INBDM6 ICD, BAWAL. REWARI, HARYANA INBFR6 ICD GRFL, VILLAGE PIYALA FARIDABAD 6 AIR CARGO. HYDERABAD - INHYD4 CONCOR, ICD AMINGAON, GUWAHATI - 781031 15/1 STRAND ROAD, CUSTOM HOUSE. KOLKATA - 700001 ACC KOLKATA, 15/1....
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....DA, HOSHANGABAD, M.P. CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA - 370210 9 JAIPUR - INJA16 INBGK6 INBHL6 INBWD6 INJA14 INJAI6 INJUX6 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 ICD SANGANER PLOT NO. SP7 SIA JAIPUR PIN-302020 ICD RAJSICO BASNI PHASE-II JODHPUR 342005 INKKU6 INKTT6 INTHA6 INCML6 ICD CONCOR KANAKPURA JAIPUR ICD CONCOR RAWATHA ROAD POST MANDANA KOTA ICD THAR DRY PORT BARMER ROAD PAL GAON JODHPUR ICD KATHUWAS. MADHAN VILLAGE. DIST ALWAR. RAJASTHAN 10 LUDHIANA- INLDH6 INASR6 INATQ4 INATRB INBD16 INCPR6 ICD CHEHERTTA AMRITSAR PUNJAB SGRD JEE INTERNATIONAL AIRPORT, AMRITSAR LCS ROAD CARGO, ATTARI ROAD, AMRITSAR, PUNJAB CONCOR, SHEETALPUR VILL, BADDI, H.P. 173205 ICD CHAWAPAYAL, VILL CHAWA, TEHSIL SAMRALA INJUC6 ICD JALANDHAR, DHOGRI ROAD NOORPUR JALANDHAR INLDH6 ICD LUDHAINA, DHANDARI KALAN, LUDHIANA PIN-141001 INSN16 ICD KANECH, SAHNEWAL, LUDHIANA 11 CUSTOM HOUSE CHENNAI - INMAA1 INSGF6 ICD GRFL, ....
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.... 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 CUSTOM HOUSE, BHAVNAGAR 0 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 EXP. ROAD TUTICORIN INTUT1 19 CUSTOM HOUSE. VIZAG - INVTZ1 INGGV1 INGNR6 INKAK1 INKRI1 INPRT1 INSKD6 INVTZ1 ICD, MARRIPALAM, DISTRICT - GUNTUR, A.P. ICES, KRISHNAPATNAM PORT, NELLORE-524003 INVTZ4 GANGAVARAM PORT, ANDHRA PRADESH CUSTOM HOUSE, PORT AREA, KAKINADA -533007 PARADEEP PORT CUSTOM HOUSE PARADEEP ORISSA 754142 ICD KALINGANAGAR, KHURUNTI, KIC. JAJPUR, ODISHA 755026 CUSTOM HOUSE, PORT AREA VISAKHAPATNAM 530035 AIR CARGO COMPLEX VISAKHAPATNAM Scanned by CamScanner APPENDIX-2, Customs Broker Registration For....
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.... BJ BMD BERMUDIAN DOLLAR BM BTN BHUTAN NGULTRUM BT BOB BOLIVIAN BOLIVIANO BO BAM NEW DINAR BWP BOTSWANA PULA BW NOK NORWEGIAN KRONES BRL BRAZILIAN REAL USD US DOLLAR AS BND BRUNEI DOLLAR BGL BULGARIAN LEV BG BIF BURUNDI FRANC BI KHR CAMBODIAN REIL XAF CFA FRANC CM CAD CANADIAN DOLLAR CVE CAPE VERDE ESCUDO CV KYD CAYMAN ISLANDS DOLLAR KY CLP CHILEAN PESO CNY YUAN RENMINBI COP COLOMBIAN PESO KMF COMOROS FRANC NZD NEW ZEALAND DOLLAR CRC COSTA RICAN COLON CR HRK CROATIA KUNA CUP CUBAN PESO CYP CYPRUS POUND CZK KORUNA DKK DANISH KRONE DJF DJIBOUTI FRANC DOP DOMINICAN PESO O % 8 2 X 2 £ CA CN CO KM HR CU CZ DK DO ΤΡΕ TIMOR ESCUDO ECS ECUADOR SUCRE EC EGP EGYPTIAN POUND EG SVC EL SALVADOR COLON EEK ESTONIAN KROON ETB ETHOPIAN BIRR FKP FALKLAND ISLANDSPOUND FJD FIJI DOLLAR FIM FINISH MARKKA FI Scanned by CamScanner FRF FRENCH FRANC FR XPF CFP FRANCS GMD GAMB....
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....UDI RIYAL SA SCR SEYCHELLES RUPEE SC SLL LEONE SL SGD SINGAPORE DOLLAR SG SKK SLOVAKI KORUNA SK SIT SLOVENIAN TOLAR SI SBD SOLOMAN ISLANDS DOLLAR SB SOS SOMALI SHILLING SO ZAR RAND ZA ESP SPANISH PESETA ES LKR SRI LANKA RUPEE LK SDD SUDANESE DINAR SD SRG SURINAME GUILDER SR SZL LILANGENI SZ SEK SWEDISH KRONA SE SYP SYRIAN POUND SY TWD NEW TAIWAN DOLLAR TW TJR TAJIK ROUBLE TJ TZS TANZANIAN SCHILLING TZ 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 AED UAE DIRHAM AE GBP POUND STERLING GB UYU PESO UZS UZBEKISTAN SUM VUV VATU VEB VENEZUELAN BOLIVAR VE VND VIETNAM DONG YER YEMENI RIAL ZRN ZAIRE ZR ZMK KWACHA ZWD ZIMBABWE DOLLAR EUR EURO CENSORS UA UY UZ VU VN YE ZM ZW EU Scanned by CamScanner APPENDIX-5 Unit Measureme....
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.... DENMARK DM DOMINICA DO DOMINICAN REPULIC Scanned by CamScanner DZ EC ALGERIA ECUADOR EE ESTONIA EG EGYPT EH WESTERN SAHARA ER ERITREA ES SPAIN ET ETHIOPIA FI FINLAND FJ FIJI FK FALKLANDS ISLANDS FM FO MICRONESIA FAEROE ISLANDS FR FRANCE GA GABON GB UNITED KINGDOM GD GE GRENADA GEORGIA GF FRENCH GUYANA GH GHANA GI GL GIBRALTAR GREENLAND GM GAMBIA GN GUINEA GP GQ GR GUADELOUPE EQUATORIAL GUINEA GREECE GT GU GUAM GW GY GAUTEMALA GUINEA BISSAU GUYANA HK HM HN HONG KONG HEARD & MACDONALD ISLANDS HONDURAS HR CROATIA HT HAITI HU HUNGARY ID IE INDONESIA IRELAND IL ISRAEL IN ΤΟ INDIA BRITISH INDIAN OCEAN TERRITORY IQ IRAQ IR IRAN IS ICELAND IT ITALY JM JAMAICA JO JORDAN JP JAPAN KE KENYA KG KYRGHYSTAN ΚΗ KI CAMBODIA KIRIBATI KM COMOROS KN KP KR KW ST KITTS-NEVIS-ANGUILLA KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA REPUB....
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....GIN ISLANDS US VIRGIN ISLANDS VIETNAM, DEMOCRATIC REP. OF VANUATU WALLIS AND FUTUNA ISLANDS SAMOA YEMEN, DEMOCRATIC YU YUGOSLAVIA ZA SOUTH AFRICA ZM ZAMBIA ZR ZAIRE Scanned by CamScanner 100 01 102 03 Advance License 04 05 06 07 08 09 10 11 12 13 CCP 14 APPENDIX-7 Scheme Codes Scheme Scheme description Code 8]g]gg| Free SB Involving Remittance Of Foreign Exchange Advance License With Actual User Condition Advance License For Intermediate Supplies Advance Release Order Advance License For Deemed Exports DEPB Post Export DEPB-Pre Export Replenishment Licence Diamond Imprest Licence Bulk License Concessional Duty EPCG Scheme Zero Duty EPCG Scheme Import License For Restricted Items Of Imports 15 Special Import License 16 17 19 20 21 22 23 Export License Advance Licence for annual requirement Drawback Jobbing(JBG) EQU/EPZ/SEZ/EHTP/STP Duty Free Credit Entitlement Certificate Target Plus Scheme 24 Vishesh Krishi Upaj Yojana (VKUY) 25 DFCE for Status holder 26 Duty Free Import A....
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.... 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 VALUE ADDITIONAL LIMITING FACTORS - VIQ/B CONDITION EXPORT COMPLETED (Y/N) BOND NO. OBLIGATION Scanned by CamScanner ANNEXURE - B IGM DETAILS Date SMTP. NO. IRM RTN. NO. & DATE : VOYAGE NO. VESSEL NAME PORT OF DESTINATION SHIPPING LINE TRANSPORTER/CARRIER : APPLICANT AGENCY : LINE NO. : CONT. NO. Annexure for IGM CARGO DECLARATION (See Regulation 3 & 4) Name of Shipping Line Prior/Final Name of the Agent 1) 1. Name of Shipping Line Voyage: 3. Nationality of ship: 5. Port of loading 7. Bill of Lading No. 9. Marks and number 11. Description of goods 13. Date of presentation of Bill of entry 14 Name of Custom house agent 16. Cash deposit with receipt No. 2. Port where report is 4. Name of Master 6. Line No. 8. No. and kind of package 10. Gross weight 12. Name of consignee/importer 15. Rotation No. 17. No of Packages on which duty collected or ware housed. 18. ....
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....12. (a) Import General Manifest (IGM) No./Year 13. 14. (b) Date of entry inward (a) Master Airway Bill (MAWB) No./ Bill of Lading (MBL) No. (b) Date (a) House Airway Bill No. (HAWB)./ House Bill of Lading (HBL) No. (b) Date 15. Marks & Numbers 16. (a) Number of Packages (b) Type of Package 17. (a) Gross Weight 18. (b) Unit of weight Container details, (in case of clearance at ICDs and Sea Ports) wherever applicable Scanned by CamScanner Container Number Seal Number FCL/LCL Bond Details: 19. (a) Whether clearance of imported goods is sought against any type of Bond already registered with customs :Yes/No (b) IF YES, particulars of bond : Type of Bond Bond Regn No Warehousing (WH) 100% EOUS etc. (EO) Provisional Duty (PD) Job-work (JB) End Use Bond (EU) Undertaking (UT) Re-export Bond (RE) EPCG (EC DEEC (DE) DFRC (DE) REPL (DE) (c) Details of procurement certificate, if any, from Central Excise Commissionerate. (i) Certificate Number (ii) Date (iii) Location code of the Central Excise Office issuing the Cer....
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....eller or on behalf of the seller (k) Other costs or payments, if any. to satisfy the obligation of the seller : (I) Other charges and payments, if any : 36. Discount, if any 88 37. 38. 39. : Yes/No 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 earlier by SVB If yes, (a) Ref. No : Yes/No : Scanned by CamScanner (b) Date (c) Custom House (d) Load on : (A) Assessable value (B) Duty (C) Both (e) Loading rate Assessable Value Duty Rate in %age (f) Provisional (P)/ Final (F) 40. Items of Import: A. Detailed Description of Items: (1) Invoice Serial Number: (2) Actual Invoice Number Item S.No Item in Generic Unit Quantity Description Description Price ....
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....xim Schemes and License particulars.: (1) Invoice Serial Number (2) Actual Invoice Number Scanned by CamScanner Addl. Duty Item Licens Item Exemption Notificatio License Debit Sl.No e Debit Sl. No Requeste n/ Regn. Value Unit in Invoice Regn. Qty חו d Sl.No. No. (Rs.) Date 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. Date: Signature: Name of the Signatory: Name of the Importer / Authorized Customs House Agent Scanned by CamScanner ANNEXURE 'D' OUT GOING AND INCOMING R.A. DA....
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....ading 220300 of Customs Tariff Act-75 002011 Not exceeding US $ 20 per case 150 002012 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 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 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 Scanned by CamScanner 002312 Exceeding US $ 20 but not exceeding US $ 40 per case 002313 Exceeding US $ 40 per case Goods of heading 220430 of Customs 100 75 Tariff Act-75 002411 Not exceeding US $ 20 per case 150 002412 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002413 75 Exceeding US $ 40 per case Goods of heading 220510 of Customs Tariff Act-75 ....