AI Drafter 
TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at INGAU4 - Lokpriya Gopinath Bordoloi International Airport (LGBIA), Borjhar, Guwahat
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....Commissioner had specified the limits of Customs Area vide notification No. 01/2001 dated 21.09.2001. 3. In addition to clearance of Passenger's baggage which is being handled by Customs officers posted at the LGBI Airport, facilitation of import and export of cargo through the Air Cargo Complex at LGBI Airport is also being done. Since being notified as an international airport in 1996, all the operations at the airport have hitherto been controlled and managed by the Airport Authority of India (AAI) who are legal custodians under the Airports Authority of India Act, 1994. Vide Public Notice No. 1/99 dated 17.05.99, AAI had been appointed as Custodian of export and import goods under Section 45 of the Customs Act, 1962 and AAI would continue to function as Custodians. Further, they are also required to discharge responsibilities as specified under Regulation 8 of the Handling of Cargo in Customs Areas Regulations, 2009. 4. As an authorized Custodian, the Airport Authority of India shall collect all the charges connected with the custody, storage, handling, scanning and other services provided to facilitate the clearance of import/export goods in accordance with Airport Authority....
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....expected that the Trade and other agencies would strictly comply with these instructions to ensure the hassle free functioning of Air Cargo Complex, LGBI Airport. Difficulties, if any, faced may be brought to the notice of the Deputy/ Assistant Commissioner of Customs, Customs Division, Guwahati for redressal. PART- II INSTRUCTIONS FOR IMPORT 1. IMPORTS 1.1 Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerised 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. 1.1.1 Registration of Import Export (IE)-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on a da....
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.... of registration attached as Appendix 3) 1.1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/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. 1.1.5 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 Notice should only be used. Incorrect code will result in incorrect conversion of Indian Rupees. List of Currency Codes attached as Appendix 4. 1.1.6 Units of Measurement Codes Against any quantity of goods, appropriate Code indicated....
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....ill be made available at the service center at the ACC LGBI Airport and at ICD, Amingaon on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre Bill of Entry/Shipping Bill having up to five items: Rs. 80 Each Additional Block of five items: Rs. 10 (iii) IGM: Rs. 80 (iv) EGM: Rs. 80 (v) Other documents (such as UAB, Transhipment 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 ref....
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....2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Airlines electronically if filed through EDI interface or it is communicated as a "printed check up cancellation message" from the service center and can also be checked up from the enquiry window of the Service Center. Note: - It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 2. 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 or by transmitting the details in specified file format through ICEGATE from his premises. 2.1 Filing through Service Centre 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 rejected on entry of data. The Service center shall accept the declarations in Annexure C during the working hours of Port. The system would accept data entry of Ann....
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.... 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. (viii) The Operator shall submit the authenticated electronic checklist to the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the Customs Broker/Importer. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5.The Bill of Entry Numeric No. shall be suff....
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....tal Signature Certificate or they can download the Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. On successful submission of data from their premises, the ICES will generate a Bill of Entry Number and return message indicating the Bill of Entry Number. 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 the correctness and validity of the 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. 2.3 Self Assessment: The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. 3. Processing of Bill of Entry for A....
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....o 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. 3.1 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 submission and a print out of the assessed Bill of Entry along with 3 copies of TR-6 challans will be made available to the Customs Brokers/ Importers for payment of duty and getting the goods examined if required, and for out of charge. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiting in the License, etc., would be required to be done by the Appraiser/ Superintendent in the Import Shed. Examination of such goods would be carried out as per t....
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....nation 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 enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to the Appraising Group. 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 take print of assessed copy of the Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. 3.1.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement wit....
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....otocopy of the license. 13. Any other document/ certificate necessary for the clearance of the goods. (ii) As a measure of simplification the CBEC vide its Circular No. 01/2015 dated 12/01/2015 provided the importers/exporters with an option to merge their Commercial invoice and packing list if it contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net Weight; f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (iii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the examination report is submitted in the System, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Superintendent's screen for out of charge. The signature of the Customs Broker/ Importer's representative shall be obtained on the report, in token of that the goods have been examined in his presence. Name of the Customs Broker/ Importer should also be recorded along with his I-Card No. In case of first check Bill of En....
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....he Importer's copy of the order of clearance to the Customs officer at the Gate along with importer's copy of the Bill of Entry and the Custodian's Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 5.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA/Audit and record purposes. 6. Section 48 Cases Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the Air Cargo Complex, on completion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will....
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....nd: Availing Exemption under Chapter 3 Schemes: 10.1 Processing of B/E under Other Export Promotion Schemes Requiring Import License Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION/DFRC/DFIA/EPCG/REP, etc. which require import license for availing benefits of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed: 10.1.2 Registration of Licence (i) Before filing of a B/E under any of such Export Promotion Schemes the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. It will be a pre-condition of registration of licence that the IE-Code of the licence holder is received by the Customs system from DGFT system. If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete informati....
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.... on the check list and shall present the license to the Appraiser/Supdt. for registration and take possession of the same after registration. 10.1.3 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Obligation:' the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled, the respective category of Bond should be registered before the registration of license / RA. (ii) The Bond registered against a license / RA will be utilized only in respect of the clearances against that license and at the time of filing B/E electronically, the Bond will automatically be debited by the system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 10.1.4 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from non-I....
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....t has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 10.1.7 Debiting Of License For debits of license value and quantity, in the case of electronic Bill of Entry, the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E, the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the license will be made by the importers and certified by the Appraiser as usual. 10.1.8 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value & quantity. Item No. '0' has been created for spare parts against EPCG license. 10%( if as per prevalent EXIM/FTP ) of the CIF of the goods debited to a license will be credited by the system as value permissible for the import of spares under exemption notification against the EPCG license. This value of spares will be within the total face value of the license, i.e., the sum of value of all items includ....
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....he importer / Customs Broker. The Importer/ Customs Broker will check the details entered in the system and errors, if any, pointed out to the service center operator for carrying out corrections in the system. The Customs Broker/ Importer before returning the check list to the operator for submission of B/E in the system should ensure that license details are also correct. The operator will exercise the option of submission of B/E in the system. After submission of the B/E in the system, a check list of submitted B/E should be obtained by the Customs Broker / Importer from the service center operator. This check list will incorporate B/E number and item/license wise details of debit of qty., value and duty forgone for debit in the Bond, etc. 10.1.11 Assessment of B/E with exemption under Chapter 3 Schemes (i) For ease of distribution of various categories of documents among the officers, provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX 7): Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26), 3....
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....ty alongwith interest in cash by challan (showing relevant particulars) in the bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records; and/or (iii) They can produce valid duty credit scrip before the Customs Authority at the said port for debit of the own/self-calculated duty amount. Such scrip should be the one issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (2009-14) or chapter 3 of FTP (2015-20) or be a Post-export EPCG duty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the debit in Customs records and also suitably endorse it on the scrip. However, the AH shall pay the interest in cash in the designated bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records. (iv) On receipt of the excess import letter issued by RA after its detailed calculations (indicating inter alia the reported duty depos....
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....e 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. 10.2.2 Registration of DEPB (i) Before claiming exemption under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997 . against a DEPB, the licence in question is required to be registered in the import system. The officer designated by Asst./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 Customs at the time of obtaining the DEPB. The Customs broker/Importer shall furnish details of DEPB licence in 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 check list, sign the check list and return the same to the officer.. The officer s....
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....tem 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 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. Customs copy for port of clearance and 3. Importer's copy. (iv) The office copy for port of issue shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for port 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 licence with incoming or outgoing TRAs at the respective port of clearance shall continue as per instructions issued from time to time in this behalf. 10.2.4 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner. A....
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....l also be printed. The importers/CHAs 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. 10.2.7 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. 10.2.8 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB licence/scripts in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the import Appraiser/Superintendent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. The System will determine the ....
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....it the quantity of that item and prepare the declaration accordingly. 10.2.10 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 of duty credit and export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 11. Imports by 100% EOUs:- 11 .1 Registration of EOU All the 100% Expo....
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....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 in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field EXIM code ............after entry of EXIM code enter notification no. /year & S. No. After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed, the words (EOU) & notification no. /year & S.No. will be printed at the end of the check list, details of Bond indicating the Bond no. Bond code, amount debited, Ban....
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....hall 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 / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. 12. Availing Exemption under JOBBING Scheme Notification No.32/97-Cus dated 01.04.97; exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers cla....
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....housing B/E and against this invoice item S. No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification, etc., as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry, a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 13.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However....
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.... of the Ex-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX-Bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. e) In terms of Board's Circular no. 47/2002 dated 29.07.2002,payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 14. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, ....
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....ime of assessment, the officer may verify the details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of the statement of items assessed on the basis of certificate can be obtained for reference to the concerned Central Excise authority. 16. Certificates/NOC from other Authorities- Indian Customs Single Window Project: Importers shall electronically file the customs clearance documents at a single point only with the Customs. The permission required, if any, from other regulating agencies will be obtained online without importers/Customs brokers having to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window Project. The same will be obtained through message exchange with FSSAI/DPPQ&S (as per Circular No. 09/2015 dated 31/03/2015), NOC on ICES for use by Drug Controller/Animal Quarantine/Wild Life Crime Control Bureau and Lab Module in ICES for use by CRCL, Textile Committee and other agencies. Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs Single Window Project extending to other locations and Particip....
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....has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B.1of Annexure C may be filled up accordingly. ii) In case quantity of goods in the invoice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively. 19. Bond Management System And Processing Of Bills Of Entry Relating To Goods 19.1 Bond Management System. (i) ICES contains centralized Bond Section, which will be responsible for the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the follow....
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....garding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC / DC, the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security, etc., shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 19.3. Processi....
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....ing the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query "Whether the language of the Bond meets the legal requirement of the assessment of the B/E". If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. (v) Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; * -Date of credit * -B/E No. and Date * -Amount credited * -Reasons for credit (a)Assessment finalized no recovery (b)Assessment finalized and differential deposited separately. (c)Necessary end use certificate submitted. (d)Re-warehousing certificate submitted. (e)Test results received confirming the goods as declared by the importer in the B....
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....hether EOU /Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty, if any, assessed shall be deposited with the designated bank, as usual. The Bill of Entry will not be registered in the shed / a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a 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 s....
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.... as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, & Importer's & Exchange Control copies of the B/E. 21. Assessment Involving RSP /NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 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 Sl No. Description Price No. of ....
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....by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 22.2 Post clearance: After final order/report is given by the Special Valuation Branch, the final assessment shall be carried out in the system. 22.3 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....
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....egate.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 A D Notfn IS No PS No QTY Exemp. NotfYr SlNo. CTHNotfn. SlNo. 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 indicate....
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....able 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. 26. 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. 27. General Informati....
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.... 3.2 Registration of Customs Broker in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location such Customs Broker should immediately get registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Air lines/Agents, Consol Agents: EGM shall be filed electronically by the Air Lines/Agents at the Gateway Ports. Before filing EGM, the Air 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 of the 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 details of the exporter with any Authorized Bank/dealer of foreign exchange is required to be registered in the ICES 1.5. Directory of Authorized Dealers Code....
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.... be. Reference is also invited to the CBEC Circular no. 26/2013-Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Please refer Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., the relevant currency codes for the respective currencies from the list of currency codes appended to this Trade Facility Notice will only have to be used. Use of incorrect code will result in incorrect conversion of the currency into Indian Rupees. Please refer 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 Country Code as indicated in the list of country codes appended to this Trade Facility Notice have to be used. Please refer Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct port 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 Registra....
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....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 list endorsed with Shipping Bill No. shall be used for bringing the export goods to the Air Cargo Complex. 4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, chal....
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....C website link which has been provided at ICEGATE website. Software of NIC is free of charge. 4.9. The validity of the shipping bill in EDI System is seven days only. Therefore, if the export goods are not registered within 07 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. Exporters /Customs Brokers would be required to make a SDF declaration in the Shipping Bill checklist. It would be filed at the stage of "goods arrival". The Appraiser is required to verify such declaration in the checklist and endorse the same in the system. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 5.2 The exporters are required to obtain a certificate from the bank through which they would be realizing the export proceeds. If the exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained from each of the banks. The certificate(s) would be submitted to Customs and registered in the system as mentioned above. These would have to be submitted once a ....
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....hrough ICEGATE, for those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 8. CUSTOMS EXAMINATION OF EXPORT CARGO 8.1 On receipt of the goods in the Export Shed in ACC, LGBI Airport, the exporter will contact the Examining Officer/Inspector and present the checklist with the endorsement of Custodian of arrival of goods on the declaration, along with all the original documents such as Invoice, Packing List, ARE-1 (AR-4), etc. He will also present additional particulars in the form at Annexure C (Export). 8.2 The Officer will verify the quantity of the goods actually received against that entered in the system. He will enter Annexure C particulars in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Srl. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the o....
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....ill continue. 10.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 11. DRAWAL OF SAMPLES 11.1 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 prepa....
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....e Additional/Joint Commissioner (Exports) would allow the amendments. 13.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 14. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 14.1 AC/DC (Export) will give permission for issue of short shipment 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. 15. AMENDMENT OF FREIGHT AMOUNT 15.1 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 ....
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....ill be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 19.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 19.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on "First Come First Served" basis. There is no need for filing separate drawback claim. The claims will be processed based on the EGM. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at the Service Centre which will be set up 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 quer....
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....ry Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser / Supdt. (DBK) shall process claim online and submit it for approval by AC/DC(DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 19.10 The Drawback facility can be enabled only after getting registered with DG DBK. Same will be notified in due course. 20. EXPORT OF GOODS UNDER 100% EOU SCHEME 20.1 The Exporters can get the export goods examined by Central Excise / Customs Officer at the factory even prior to filling of Shipping Bill. Self-sealing facility is also available. The exporters shall obtain the Examination report in the form annexed as Annexure'C1' to this Trade Facility 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 go....
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..... Details of such licenses would also be available on the home page of websitewww.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 21.2 There is no need of registration of file number / license number and obtaining a Customs Registration number at this port. As the licenses issued under DES / EPCG will now be received online from DGFT and would be available at this airport, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bonds / LUTs and execute BG in accordance with the provisions of the Customs Circular(s) in 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 t....
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....Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register &verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/Customs Broker, which would need to be mentioned on the declaration forms (Annexure D) at this Air Cargo Complex for export of goods. It would not be necessary thereafter for the Exporter/Customs Broker to produce the original EPCG/DES for processing of the export declarations. 21.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., Export Department and the AC/DC Exports. After the declarations have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licenses for examination and "Let Export" as in other export goods. All exporters availing of the EPCG/DES facilities are requested to immediately get their EPCG/DES registered in the EDI System so that the export declarations are processed expeditiously. 21.8 Further, exporters availing benefit under EPCG/DES in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure A (Export). ....
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....d 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 Proforma for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d) Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1stJuly, 2014. e) Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has ....
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.... 26 RMS Facilitation: Following procedure would be in place when RMS is activated for exports. (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be parsed and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/ routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending 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. 06/2....
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....d notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB comes for assessment, the Appraising Officer 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 t....
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....nt 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 examing the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed 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-a-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. ....
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....ng Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided 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. (x) 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) SDF (Statutory Declaration Form), wherever required. g) RBI GR waiver, wherever applicable. h) CENVAT declaration, wherever required. i) Any other documents submitted by the exporter/CHA. All these documents should be ....
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....er or service tax code number (including service tax registration number) Besides bank accounts, each exporter claiming S.T refund need to provide central excise registration number or PAN based service tax code number (including PAN based service tax registration number) and register the same in ICES 1.5. Necessary details should be provided in part 'B' of said Annexure 'A' along with self certified copy of central excise registration certificate or service tax code number certificate. This will be entered in ICES 1.5 by the designated customs officer having 'CLK' role. ICES 1.5 will verify these details with the details available from ACES. A checklist shall be printed and the exporter/his authorized representation should check its correctness and return to customs officer 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 registra....
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.... Trade and to give boost to air impex trade from LGBIA, following procedure is prescribed for transshipment by air of :- i) Imported cargo between two airports in India ii) International transshipped cargo (Foreign to Foreign) iii) Export of cargo tendered at one Customs airport for export from another Customs Airport. 1.1. IMPORT Transshipment of cargo from an international airport in India (gateway airport) to LGBI Airport (destination airport) is allowed on Air India Flights and also on private sector airlines flights. The procedure is as follows:- i) On arrival of flight at the gateway airport, the transshipment cargo will be segregated in premises of the custodian of the gateway airport. ii) The concerned carrier/ console agent is required to file an application to Customs at the gateway airport seeking transshipment of cargo consigned to LGBI Air Cargo Complex as indicated in HAWB. As per Regulation 4(1) (c) read with Regulation 3 (c) (iii) of the 'Import Manifest (Air Craft Regulations), 1976' the carrier/ console agent shall prepare a Cargo Transfer Manifest (CTM) for the purpose of transshipment to ACC LGBI Airport. The CTM shall itself be treated as application fo....
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....d "Let Export Order" shall be given by the Customs at the same station. Transshipment Permit (TP) should be prepared by the airlines/ carrier and approved by the proper officer. TP should be sent along with the cargo. Transshipment Bond has to be executed by AAI with the Commissioner of Customs, NER, Shillong as per terms and conditions mentioned at Regulation 5(4) of HCCAR' 2009 shall be debited for the value of cargo. i) On arrival at the gateway airport, the cargo should be taken to the warehouse of the domestic airlines/custodian in a clearly identified area. The warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs. The Customs officers in charge of warehouse should verify the details of the packages with the TP, Airway Bill, etc. The domestic airlines may prepare the CTM airlines-wise which shall be certified by the Export Freight Officer (EFO). ii) Cargo should be shifted to the transshipment warehouse in the export terminal of custodian and acknowledgement obtained. No examination of such cargo should normally be done at gateway airport, except on credible intelligence or information. iii) When ....
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....at [email protected] This Helpdesk is managed by TCS. Regarding hardware issues the users may contact 18004254994 or mail to nightdesk. [email protected] this is managed by the HP. c) Users may also directly contact the system Manager or the designated Custom Officers in case of any difficulty. (Bandhana Deori) Commissioner ============= Document 1APPENDIX-2, Customs Broker Registration Form Information Requirement for filing details for Customs Broker Registration Customs Broker Master Data (Single record per Customs Broker) PAN ORIGINAL POLICY SECTION Customs Broker NAME REGISTRATION DATE EXPIRY DATE Customs Broker Branch Data (Multiple records per Customs Broker possible) PAN BRANCH SL NO. ADDRESS1 ADDRESS2 STATE PIN PHONE EMAIL MESSAGE TRANSFER EMAIL* ICEGATE REGISTRATION ID* (* ICEGATE routing-related information) 100 Customs Broker Personnel Data (Multiple records per branch possible) PAN BRANCH SL NO. CONTACT PERSON SL NO. CONTACT PERSON NAME DESIGNATION PHONE EMAIL MOBILE 101 Appendix-3 Application for Registration of Carrier Agents For official use: Registration Number: Date: Valid up to Bond Registration Number: Category of the Agent Details of the Firm/Company....
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....IRR IRANIAN RIAL IQD IRAQI DINAR IEP IRISH POUNDS IE SNDRO E IR IQ ILS ISRAELI SHEKEL IL ITL ITALIAN LIRA IT JMD JAMAICAN DOLLAR JM JPY JAPANESE YEN JP JOD JORDANIAN DINAR JO KZT KAZAKSTAN TENGE KZ KES KENYAN SHILLING KE KPW NORTH KOREAN WON KP KRW SOUTH KOREAN WON KR KWD KUWAITI DINAR KW KGS KYRGYZSTAN SOM KG LAK LAOS KIP LVL LATVIAN LAT LBP LEBANESE POUND LB LSL LESOTHO LOTI LS LRD LIBERIAN DOLLAR ≤ N BS I LA LV LR 108 LYD LIBYAN DINAR CHF SWISS FRANC LTL LITHUANIAN LITAS LUF LUXEMBOURG FRANCS > = 5 3 MOP MACAU PATACA MO MKD MACEDONIAN DENAR MK MGF MALAGASSY FRANC MG MWK MALAWIAN KWACHA MW MYR MALAYSIAN RINGGIT MY MVR MALDIVE RUFIYAA MV MTL MALTESE LIRA MT MRO MAURITANIAN OUGUIYA MR MUR MAURITIUS RUPEE MU MXN MEXICAN PESO MX MDL MOLDOVAN LEU MD MNT MONGOLIAN TUGRIK MN MAD MORACCAN DIRHAM MA MZM MOZAMBIQUE METICAL MZ NMK KYAT MM NAD NAMIBIA DOLLAR ÎΑ NPR NEPALESE RUPEE NP NLG NETHERLANDS GUILDER NL NETHERLAND ANTILLIAN ANG GUILDER AN NICARAGUAN CORDOBA NIO ORO NI 109 NGN NIGERIAN NAIRA NG OMR RIAL OMANIS OM PKR PAKISTANI RUPEE PK PAB PANAMAN BALBOA PA PGK KINA PG PYG PARAGUAY GUARANI PY PEN PERUVIAN NUEVO SOL PE PHP PHILLIPINES PESOS PH PLN POLISH ZLOTY PL PTE PORTUGU....
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....TE D IVOIRE CK COOK ISLANDS CL CHILE CM CAMEROON CN CHINA CO COLOMBIA CR COSTA RICA CU CUBA CV CAPE VERDE ISLANDS CX CHRISTMAS ISLANDS CY CYPRUS CZ CZECH REPUBLIC 117 DE GERMANY DJ DJIBOUTI DK DENMARK DM DOMINICA DO DOMINICAN REPULIC DZ ALGERIA EC ECUADOR EE ESTONIA EG EGYPT EH WESTERN SAHARA ER ERITREA ES SPAIN ET ETHIOPIA FI FINLAND FJ FIJI FK FALKLANDS ISLANDS FM MICRONESIA FO FAEROE ISLANDS FR FRANCE GA GABON GB UNITED KINGDOM GD GRENADA GE GEORGIA GF FRENCH GUYANA GH GHANA 118 GI GIBRALTAR GL GREENLAND GM GAMBIA GN GUINEA GP GUADELOUPE GQ EQUATORIAL GUINEA GR GREECE GT GAUTEMALA GU GUAM GW GUINEA BISSAU GY GUYANA HK HONG KONG HM HN HR HEARD & MACDONALD ISLANDS HONDURAS CROATIA HT HAITI HU HUNGARY ID INDONESIA IE IRELAND IL ISRAEL IN INDIA 10 BRITISH INDIAN OCEAN TERRITORY IQ IRAQ IR IRAN IS ICELAND 119 IT ITALY JM JAMAICA JO JORDAN JP JAPAN KE KENYA KG KYRGHYSTAN ΚΗ CAMBODIA KI KIRIBATI KM COMOROS KN KP KR ST KITTS-NEVIS-ANGUILLA KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA, REPUBLIC OF KW KUWAIT KY KZ LA LB CAYMAN ISLANDS KAZAKISTAN LAO PEOPLE'S DEMOCRATIC REPUBLIC LEBANON LC ST LUCIA LI LIECHTENSTEIN LK SRI LANKA LR LIBERIA LS LESOTHO LT LITHUANIA LU LUXEMBOURG 120 LV....
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....Certificate DFIA Drawback and Advance License Drawback and DFRC Drawback and Zero Duty EPCG Drawback and Concessional Duty EPCG Drawback and Pre-Export DEPB Drawback and Post Export DEPB Drawback and JBG Drawback and Diamond Imprest License Drawback and EOU/EPZ/SEZ EPCG and Advance License EPCG and DFRC 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 59 71 72 EPCG, Drawback and DFRC 73 EPCG, Drawback and Jobbing 74 EPCG and JBG EPCG and Diamond Imprest License EPCG and Replenishment License EPCG and DEPB (Post Exports) EPCG and DEPB (Pre-Exports) EPCG and DFIA EPCG, Drawback and DEEC 75 EPCG, Drawback and Diamond Imprest License EPCG, Drawback and DEPB Post Export 127 76 77 79 EPCG, Drawback and DEPB (Pre-Exports) EPCG, Drawback and DFIA 128 ANNEXURES ANNEXURE - A LICENSE DATA ENTRY FROM LICENSE MASTER DETAILS EXIM SCHEME CODE DGFT FILE NO. IN LICENSE EXEMPN NOTFN. NO. BASIS (QV- QTY/VALUE) (FOR ADVANCE LICENSE) DEEC NO / DATE ISSUED BY (DGFT CODE) TRANSFERABLE (Y/N) PORT OF REGISTRATION LICENSE NO & DATE RECEIPT NO (IF EXPORT'S PRIOR TO ISSUE OF LIC. LICENSE EXPIRY DATE IMPORT END DATE EXPORT END DATE LICENSE EXTENDED Y/N LIC EXTEND DATE IE - CODE IE BRANCH CODE EXPORTER TYPE TOTA....
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.... requested : Yes/No (B) Green Channel facility for clearance without examination requested Yes/No (C) Urgent clearance requested against temporary documentation (Kachcha B/E): Yes/No (D) Extension of time limit requested under Section 48 : Yes/No If yes, reasons for late filing of BE 7. Port of Shipment 8. Country of Origin 135 (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Country of Consignment IGM Details: 10. Whether it is Transhipment Cargo (to Sea or ICD): Yes/No 11. 12. Additional information for Transshipment Cargo (at Sea and ICDs) Name of the gateway port Gateway IGM Number (c) Date of entry inwards at gateway port : (a) Import General Manifest (IGM) No./Year (b) Date of entry inward 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 136 : (b) Type of Package 17. (a) Gross Weight (b) Unit of weight 18. Container details, (in case of clearance at ICDs and Sea Ports) wherever applicable Container Number Seal Number Bond Details: 19. FCL/LCL (a) Whether clearance of imported goods is....
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....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, 141 Rate (%) OR Amount Currency to satisfy the obligation of the seller: (1) Other charges and payments, if any 36. Discount, if any If yes, (a) Nature of Discount (b) Rate (%) or amount : Yes/No 37. Additional charges, if any, for purchase : Rate (%) OR Amount (In Rs.) on high seas 38. Any other relevant information which has a bearing on value: 39. 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 (b) Date (c) Custom House (d) Load on : Yes/No : (A) Assessable value (B) Duty (C) Both 142 (e) Loading rate Assessable Value Duty Rate in %age (f) Provisional (P)/ Final (F) : 40. Items of Import: A. Detailed Description of Items: Item (1) Invoice Serial Number: (2) Actual Invoice Number S.No Accessories Unit Item Generic Quantity Unit of Manufacturer's in Pric Invoic Description Description Quantity Name CD....
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....T NOTE: description of Where the Invoice contains more than one unit of item and more than one 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: Agent: Signature: Name of the Signatory: Name of the Importer / Authorized Customs House 147 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: 6. TRA Value: 7. Item Name & S. No. : 8. BG Debit Amount : 9. Bond Debit Amount: 10. RA Issue Port : 11. BE No. : Signature Customs Broker/ Importer 148 .Date..... .Date.. ANNEXURE ‘E' DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO EXCISE DUTY UNDER THE CENTRAL EXCISE TARIFF ACT, 1985 CODE DESCRIPTION OF GOODS A. Goods leviable to excise duty under the Medicinal and Toilet Preparations (Excise duties) Act, 1955. 1. Allopathic Medicinal Preparations : AD.VA SPEC. UQC FOR L RATE SPEC. RATE RATE (i) Medicinal preparations containing alcohol which are not capable of being consumed as ordinary alcoholic beverages - 001011 (a) Patent or proprietary ....
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.... exceeding US $ 40 100 per case Exceeding US $ 40 per case CODE DESCRIPTION OF GOODS 75 AD.VAL SPEC. UQC RATE FOR RATE SPEC. RATE Goods of heading 220590 of Customs Tariff Act-75 002611 Not exceeding US $ 20 per case 150 002612 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002613 Exceeding US $ 40 per case Goods of heading 220600 of Customs Tariff Act- 75 002711 Not exceeding US $ 20 per case 75 150 002712 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002713 Exceeding US $ 40 per case Goods of heading 220820 of Customs Tariff Act- 75 002811 Not exceeding US $ 20 per case 75 150 152 002812 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002813 Exceeding US $ 40 per case 75 Goods of heading 220830 of Customs Tariff Act- 75 002911 Not exceeding US $ 20 per case 150 002912 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002913 Exceeding US $ 40 per case Goods of heading 220840 of Customs Tariff Act- 75 75 003011 Not exceeding US $ 20 per case 150 003012 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 003013 Exceeding US $ 40 per case Goods of heading 220850 of Customs Tariff Act- 75 75 003111 Not exceeding US $ 20 per case 150 003112 Exc....
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....ee 22 Yes No and Buyer Same If NO, Name & 23 Address of Buyer 24 Invoice Currency 25 Nature of Contract [Enter Exchange Rate Particulars in case of Non-Standard Currency at point 26] [1] - FOB [4] - CI [2] - CIF [3]-CF 159 26 Charges Commission Discount on FOB Rate Packing &Misc. Charges Other Deductions Freight Insurance Rate Currency Amount Whether the Unit [F] - Freight [I] - Insurance 25 Price Includes [B]-Freight & Insurance [N] - None 27 Exchange Rate Details for non-standard Currency Currency Code/Name Rupees Unit in Name Certificate Number Certificate Date Exchange Effective Bank Rate Date 1 2 3 4 5 6 7 160 28. Item Wise Details (To be provided for each invoice separately) Item Present Scheme RITC Accessories, Accoun- No. Accounting Whether Third Category, Party Description Item Code Quantity Sr. No. of Goods Code if any ting Unit Rate of Units Unit For Rate Market Value if NFEI Exports Export (Y/N) 1 2 3 4 5 6 7 8 9 10 11 12 13 Note : Column 12 whether third part export: Need to be provided for Scheme Codes involving DBK and DEPB only. For the scheme code involving DEEC, EPCG, Job Work, DFRC etc. system would determine the third party export automatically. 161 29. Drawbac....
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....Number Item Serial IE Code Name of the Branch Address Number Manufacturer Serial Number 1 2 3 4 5 Note: If the third party is also a regular exporter, IE Code and branch serial number as registered with DGFT has to be provided. Otherwise, name and address of the manufacturer is to be declared. 169 39. AR4 Particulars Invoice Item Serial Serial AR4 Particulars AR4 Number Number AR4 Date Commissionearate Number Range Division Remarks 1 2 3 4 5 6 7 8 40. Documents & Releasing Agencies Particulars Document Type Document Description Invoice Number Item Number Agency Code Agency Name Document Name (Q/I/L/C/O) 1 2 3 4 5 6 7 170 41. Quota Allocation Particulars Invoice Serial Number Item Serial Number Agency 1 2 3 Allocation Serial Number Expiry Date Country Code/Year/Region Code/Serial Number/Category/Quota or Non Quota Country/Token #) Ex. -US/2/24/516690/0237/2/232039 4 171 5 DECLARATION 172 I/We declare that the particulars given herein above are true and correct. I/We enclose herewith the copies of the following documents. (To be submitted with the export goods in the warehouse). I/We undertake to abide by the provisions of Foreign Exchange Management Act, 1999, as amended from time t....
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....ture of contact: [1] FOB [2] CIF [3] CF [4] CI (b) Whether unit price includes: [F] Freight [I] Insurance [B] Both Freight & Insurance [OT] Others [N] None I/We declare that the particulars given herein are and true and correct. Date: Signature of the Customs Broker Card No. Goods arrived, verified the number of packages and numbers thereon and found to be as declared. Date: Name and Signature of PO/EO ANNEXURE - C1 (EXPORT) OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE RANGE... COMMISSIONERATE. C.No. Date DIVISION.. Shipping Bill No. Date EXAMINATION REPORT FOR FACTORY SEALED PACKAGES/CONTAINER 175 1. Name of Exporter 2. a) IEC No. b) Branch code c) BIN (PAN based Business identification Number of the exporter 3. Name of the manufacturer (if different from the exporter) 4. Factory address 5. Date of the examination 6. Name& destination of the examining officer-inspector /EO/PO 7. Name & destination of the supervising officer Appraiser/superintendent 8. (a) Name of commissionerate/Division/Range (b) Local Code** 9. Particulars of export invoice (a) Export invoice no. (b) Total No. of packages (c) Name and address of the consignee abroad 10. (a) Is the description of the goods, th....