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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....der Section 7 of the Customs Act, 1962. 2. The then jurisdictional 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....
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....ly through Electronic Data Interchange (EDI mode) at ACC, LGBI Airport. 9. It is 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 ....
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....ore filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/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 at....
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....rom NIC web-site. (http://ices.nic.in/ices/aspx) 1.1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry, etc. will 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 C....
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..... Amendment request shall be entered in the system at service center and on submission in the system it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested he will approve the same in the system. 1.2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the 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.....
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.... entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (vii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure 'C'. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the 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 ....
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.... the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download 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, ....
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....y exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of the required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 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 g....
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....ry 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 the data entry stage, the appropriate column of Annexure C format should be flagged 'Y'. The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. 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 de....
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....k) 3. Copy of Delivery Order 4. Bill of Lading 5. Invoice 6. Packing List 7. Certificate of origin, in original, if required. 8. Exemption Certificate, in original, if the notification so requires. 9. Copy of the Bond or undertaking executed, if any. 10. GATT declaration duly signed by the importer. 11. Technical literature, if required. 12. License, in original, and a photocopy 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, w....
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....he Bill of Entry retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages, etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs Broker after enclosing the Gate Pass No. and date on the same. The Importer/Customs Broker will present the 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 designat....
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..../E if he has the copies of the airway bill and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the Air Craft, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 10. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT License / Bond: 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 registrat....
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....entry of details, a check list will be printed by the registration clerk and given to the license holder for confirming the correctness of the data entered. Registration clerk will make correction, if any and will return the same to the license holder. It is the sole responsibility of the license holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data 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 o....
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....one by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk.. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it 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 wi....
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....tion in respect of spares Item S. No. '0' should be indicated in column 9 of the Format indicated above. Against one item in the B/E, only one license will be debited. If the Qty and/or value in the license is not sufficient to cover whole qty and or value of an item in the invoice, the invoice quantity should be split in to a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the 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....
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....for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned in Para 5. 10.1.14 Suo Moto Payment of Customs Duty in case of Bonafide Default in export obligation under Advance/EPCG Authorisation Authorisation holders (AH) can apply for suo moto payment of customs duty in case calculation of Customs duty is pending before the concerned RA for regularization of bonafide default in export obligation in the following manner: (i) AH should obtain acknowledgement from the concerned RA of their application showing their own duty calculation. (ii) During pendency of the said calculation AH can deposit the self calculated duty 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) ....
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.... designated by Asst/Dy. Commissioner in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The officer designated by Asst /Dy. Commissioner 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 of 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 of all the Shipping Bills, the officer designated by Asst./ Dy. Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 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 reg....
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.... TRA registration number. This Registration Number should be endorsed on the Importer's copy of TRA (original) and the Customs copy 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 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....
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....by indicating 'Y' or 'N' in column 2 of Sl.No.39E. The column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB Bs/E. (iv) If the basic Customs duty and the additional Customs duty debit able to the licence 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. 10.2.6 Check List of B/E After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying the correctness of data captured. For identification against the respective item, '(DEPB)' and Notification 034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The importers/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 o....
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.... and additional duty amount will be debited to the duty credit in DEPB. The CIF of 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 B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 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....
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....ustoms 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 19 of this Trade Facility Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N', i.e. NONE. The data entry operator shall enter the related option 'Y' or 'C' and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. iii) In the field of claim of assessment, normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exempti....
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....fication where the importer is not found to 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 system. 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 of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. After RMS is rolled out the procedure of con-current audit would be done away with and Post Clearance Audit would be implemented. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. Sy....
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....Warehouse B/E No ----,DT--- and Warehouse Code i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned 'other' to be used as code - WFD6O001). INVOICE PARTICULARS For Ex-Bond B/ENo---------Invoice S.No.----------- in WarehouseB/E item of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S.No. in invoice ii) On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system, details of Customs Broker& the Importer will be entered as usual. In the field of Type of B/E 'X' will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E No. & date. On entry of Warehousing B/E No & date, the system will capture all the other details from the Warehousing Bill of Entry. Invoice S. No. as in the Warehousing B/E and against this invoice item S. No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Cust....
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....nterest, if any, on the Warehoused goods as chargeable under Section 61of the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. d) After satisfying the requirements relating to clearance of the goods, the Superintendent will give out of charge on the system. After out of charge, the system will generate two copies of the Ex-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX-Bond B/E. ....
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....aking UT Re-export Bond RE 15. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S. No. 18(c) in the Format for B/E data entry (ii) Against one B/E only one certificate should be used. The certificate shall be utilized against all such notifications requiring Central Excise certificate. At the time of assessment, the officer may verify the details of goods covered by the certificate and B/E on the basi....
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.... Bond is cancelled will be kept in the related Bond file for the purposes of record. 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 fulfilment of their export obligation preferably through the concerned Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. 18. Assessment of Goods under Chapter 55 of Customs Tariff i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above s....
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....g / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The Importer / Customs Broker shall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After ....
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....) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOU Bond • Warehouse Bond B/E Type `W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before asses....
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.... attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (viii) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be displayed by the system & debit details will be prin....
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....loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option `Y' should be indicated at S.No 5C in the format. The IEC & Branch code of the original importers, i.e., Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the v....
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....d 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No.(Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Legal Metrology Act, 2009 which came into effect from 01.04.2011,the Rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading. Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/Customs Brokers before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaratio....
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....ure 2 SVB inquiries shall be initiated in pursuance of Circular No. 5/2016 dated 09/02/2016 by serving upon the importers questionnaire at Annexure A and B attached to the said Circular no. 05/2016. If Extra Duty Deposit (EDD) is being obtained in such cases the same shall be reviewed and the sequence provided in para 3.2 of the said Circular No. 05/2016. All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the said para 3.2 of Circular no. 5/2016. In cases where the importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the importers, for any SVB inquiry the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 23. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have ....
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....copies of Bills of Entry. 24. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001, as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of the item in the notification and system directory. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1)Invoice Serial Number (2)Actual Invoice Number ....
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....vant for assessment. For e.g., specific order for imported goods passed by CESTAT, past precedent regarding classification valuation etc. PART- III INSTRUCTIONS FOR EXPORTS 1. Computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (ICES 1.5) 2. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 % EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other EXIM Scheme Shipping Bills 10. No Foreign Exchange Involved (NFEI) Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at LGBI Airport Air Cargo Complex shall be as follows: -under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Hard copies of certain declarations and certificates, etc., which are required to be pro....
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....may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 3.5 Registration of bank account for credit of Drawback amount:- For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch at any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned bank's certificate indicating the excha....
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....rters who are allowed self-sealing of containers should get themselves registered in the ICES 1.5 before the goods are registered for exports. 3.14 Registration of bank account for credit of Service Tax Refund amount: For exports under claim of Service Tax Refund the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 4. DATA ENTRY FOR SHIPPING BILLS 4.1 Shipping Bills can be filed through the service center which will be made operational in ACC, LGBI Airport or through Remote EDI System if the Exporter or the Customs Broker has registered themselves at ICEGATE. In case the Shipping Bill is filed through Service Centre, the Exporters/Customs Brokers would be required to submit a filled up form (Annexure A) at the Service Centre with the following documents: i) A declaration of all particulars in the SB in the format placed at Annexure - A (Export) ii) Copy of Invoice iii) SDF declaration at Annexure B (Export) iv) DES/EPCG....
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.... day. 4.8 Those Exporters or Customs Broker who intend to use Remote EDI System(RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, shipping lines, and their agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Exporters, customs....
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....mention the name of the bank and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates registered earlier. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ACC, LGBI Airport 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, ACC LGBI Airport will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods at ACC LGBI Airport, it is noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 7 PROCESSING OF SHIPPING BILLS 7.1 The S/B would be processed by the system on the basis of the declaration made by the exporter. Till the introduction of Export RMS, The following kinds of S/B shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): - i. Duty free S/B for FOB value above Rs. 10 lakh ii. Free Trade Sample S/B for ....
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....that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report. He will then mark the Electronic S/B and forward the checklist along with the original documents to the Appraiser / Supdt in charge. If the Appraiser/Supdt is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declarations in the S/B with either the documents or the goods as physically verified, the Appraiser / Supdt will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC / DC and advice the exporters to meet the AC / DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would b....
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....sent along with one sample to the testing agency. (ii) Duplicate copy to be retained by Customs with the second sample. (iii) Triplicate to be handed over to the exporter. 11.2 AC/DC may, if he/she deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry, etc. 11.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can generate test memos and record the details of the samples drawn online, as well as print test memos. Customs will duly dispatch the samples to the concerned laboratory/agency. Upon the receipt of the samples, the laboratory/agency can access the test memo details online and when the test or analysis has been carried out, the results or findings shall be recorded online. Customs can access the results and take the appropriate action regarding the concerned consignment without waiting for the physical reports of the Laboratory. Please refer the CBEC Circular NO.03/2016 dated 03/02/2016 regarding extension of Indian Customs Single Window Project to other locations and Government. 12 QUER....
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....ION OF LOST DOCUMENTS 16.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 17. RE-PRINT OF SHIPPING BILLS 17.1 Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the "Let Export" order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 18. EXPORT OF GOODS UNDER CESS 18.1 For export items, which are subject to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading of the Schedule maintained in the system. A printed challan generated by the system would be handed over to the exporter. The Cess amount indicated should be deposited with the designated bank. 19. ....
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....y after the reply to queries/deficiencies is entered in the ICES 1.5. 19.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of Assistant/ Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl. No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) 19.8 All the claims sanctioned in a particular day will be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter's account. The exporters may make arrangement with their banks for periodical statement of credits on account of drawback. a) An exporter who is desirous of having his drawback credited in any core banking branch of the bank authorized for drawback....
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....arance and subsequent "Let Export". The Exporters / Customs Broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seals on the export packages. If seals are found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seals are not found intact, the goods will be marked for examination and LEO will be given only if the goods are found to be in order upon examination. 21. EXPORT OF GOODS UNDER THE EXPORT PROMOTION CAPITAL GOODS/DUTY EXEMPTION SCHEME (EPCG/DES) SCHEME 21.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs th....
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....enses at the time of assessment of Bills of Entry for imported cargo. 21.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds / LUTs and the BG, if any, after causing necessary verifications. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of....
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....g details relating to EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the EPCG/ DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS", d. In the column "IND/IMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported, e. In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 22. EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials util....
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....porter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. g) The BRC entry module gives three options for entering the details of foreign exchange realization. (i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. (ii) If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. (iii) If the negative statement furnished by the exporter gives the ....
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.... Nos. 06/2002 - Customs dated 23.01.2002, 01/2009-Cus dated 13.01.2009, and 28/2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/ verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising Instructions. The RMS instructions can also be accessed by using "View" option in the SB header. Instructions will be given in the RMS tools interdicting the bill as per the perceived risk in each Shipping bill based on the declarations made in the bill. Officers assessing the SB shall carefully read each instruction and arrive at a decision to tackle the risk. These RMS instructions form an assist and are intended to guide the officers in assessment. All such instructions are displayed as RMS instructions in ICES. Officers are expected to study all the instructions on the screen carefully and assess the SB in compliance of the RMS ....
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....mendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment& Examination". In such cases RMS instructions to "Send the SB back to AC for assessment" will be displayed in the Inspector's screen in ICES after goods registration. Such SBs should be sent back to AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) Goods Registration: The goods registration is mandatory for all the SBs. There is no change in the goods registration procedure. The system will display the Single-Sign-On Id (SSO Id) of the officer for inspection/examination. If the SB is interdicted for examination, the package numbers to be examined will also be displayed. (v) Examination: The examination of all RMS interdicted bills shall be carried out as per the instructions communicated by the RMS and the assessing officer's examination instructions. Certain SBs may be directly routed by the RMS for examination without any assessment by officers. In such cases, the RMS instructions for examination should be treated as examination orders. The officers shall bear in mind all existing standing orders and circulars issued by ....
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....recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at variance with the CCRs and RMS instructions in respect of a particular SB, he/she should record the reasons for his/her view in the EDI. (vii) Export General Manifest (EGM): After issue of LEO, the next major event in the processing of a SB is the filing of EGM. There will not be any change in the procedure for filing of EGM. In the second phase, the RMS will also process the SB data after EGM is filed electronically and provide output to ICES for selection of SBs for Drawback scrutiny and PCA. Detailed instructions in this regard will be issued during the implementation of second phase of Export RMS. (viii) Data Quality: The Assessing/Examining officers are ....
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....rever required. i) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer shall put his name stamp under his signature. 27. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 27.1 Registration of Bank Account The S.T Refund Scheme will be similar to drawback scheme. STR amount processed under the ICES will be disbursed through the branch of the authorized bank at each customs location. The STR amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank b....
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....y/amend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure prescribed in notification no. 17/2009 ST dated 7.7.2009 or claim services tax refund from jurisdictional central excise / service tax officer. 27.3 Details of post - registration processing of ST refund in ICES 1.5. Salient features of processing of service tax refund through ICES 1.5 are as follows: a. ST r....
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....rrier/ 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 for transshipment and shall be approved by the Proper Officer at the gateway port. iii) At the gateway airport, the cargo mentioned in the CTM needs to be escorted by the Preventive Officer from the warehouse of the custodian to the warehouse of receiving airlines which acknowledges the same. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs, for storage of transshipment cargo. No physical examination needs to be conducted, except on specific intelligence, for allowing transshipment and only marks and numbers of cargo need to be verified. iv) The receiving airlines at the gateway port should prepare its cargo manifest and transshipment be allowed under Customs supervision. The value of transshipped cargo should be debited from the Transshipment Bond executed with the Commissioner of Customs, I/charge of the gateway airport. v) Customs at LGBI Airport will acknowledge the receipt of the cargo and ....
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.... 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 the aircraft is ready for loading, the airlines should seek permission from the EFO for loading. The load plan prepared by the airlines should be signed by the Airlines, EFO and the custodian. iv) Cargo should be loaded in the aircraft under Customs supervision. v) Copy of manifest signed by the EFO and Airway Bill along with copy of Shipping Bill should be sent by the airlines to the originating station within 30 days of transshipment. Transshipment Bond shall be re-credited at ACC, LGBI Airport. vi) In case the transshipment is by bonded truck, the marks and numbers of the packages shall be verified with the details in the transshipment permission and the bonded truck sealed with Bottle Seal or Punch Seal in the presence of the Preventive Officer. vii) If transshipment of cargo is also desired at some intermediate Customs airport, carrier/ airlines should give advance intimation to intermediary airport. Customs at intermediary airport would supervise the movement of cargo a....
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....ERSON 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 PAN Name of the firm/company Category Registered Office Address City 102 Signature of the Customs Officer Consol (CN) Airlines (AL) Shipping Lines (SL) Shipping Agent (SA) Main Line Operator (ML) Transporter (TR) Pvt. Ltd/Partner-ship firm/ Proprietary PIN State Email id Telephone Numbers Local Office Address City PIN State Email id Telephone Numbers Details of the partners/Directors/Proprietors/Any other Authorized person (For each person following information is to be provided) PAN (If available) Name of the person Designation Address City PIN State Email id Telephone Numbers 103 Date: Place: 104 Signature of the applicant CURR_CD CURR_DESC APPENDIX-4 Currency Codes CNTRY_CD AFA AFGAHANI AF ALL ALBANIAN LEK AL DZD ALGERIAN DINAR DZ ADP ANDORAN PESTA AD AON ANGOLAN NEW KWANZA AO XCD EAST CARRIBEAN DOLLAR ΑΙ ARS ARGENTINE PESOS AR AMD AR....
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....SY 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 PORTUGUESE ESCUDO PT QAR QATARI RIAL QA ROL ROMANIAN LEU RO RUR ROUBLE RU RWF RWANDA FRANC RW SHP ST. HELENA POUND SH WST TALA WS STD DOBRA ST SAR SAUDI RIYAL SA SCR SEYCHELLES RUPEE SC SLL LEONE SL SGD SINGAPORE DOLLAR SG SKK SLOVAKI KORUNA SK SIT SLOVENIAN TOLAR SI SOLOMAN ISLANDS SBD DOLLAR SB SOS SOMALI SHILLING SO 110 ZAR RAND ZA ESP SPANISH PESETA ES LKR SRI LANKA RUPEE LK SDD SUDANESE DINAR SD SRG SURINAME GUILDER SR....
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.... 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 ....
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.... Bulk License Confessional duty EPCG Scheme. Zero Duty EPCG Scheme. CCP. Import License for restricted items of Imports. Special Import License (SIL). Export License. Advance License for annual requirement. Duty (DFRC). Free Replenishment Certificate 19 Drawback (DBK). 126 20 25 Jobbing (JBG) / EOU/EPZ/SEZ/EHTP/STP/ Duty free credit 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 E....
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....hase on High Seas (HSS_Load) in INR Miscellaneous Load (in INR) (B) (N) Normal Bill of Entry (after filing of IGM and after entry inward) (P) Prior BE (after filing of IGM and before entry inward) 134 (A) Advance Bill of Entry (filed before filing of IGM and before entry inward) (C) High Sea Sale (HSS) If yes, high sea seller particulars- (a) Importer - Exporter Code(IEC) : (b) Branch Serial Number (c) Name of the high sea seller (d) Address : Yes/No (D) Section 46 (1) Proviso Case : Yes/No If Yes, reasons 6. Special requests, if any (A) First Check requested : Yes/No (B) Green Channel facility for clearance without examination requested Yes/No (C) Urgent clearance requested against temporary documentation (Kachcha B/E): Yes/No (D) Extension of time limit requested under Section 48 : 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) Nam....
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....of invoice (Tick) : (a) FOB (b) CIF (c) Cl (d) CF 34. Freight, Insurance and other charges: Rate (%) OR Amount Currency 140 -(a) Freight (b) Insurance (c) Loading, unloading and handling charges[ Rule 9(2)(b)] (d) Other charges related to the carriage of goods (e.g. daughter vessel expenses, transit/ transshipment charges etc) : : 1% 35. Cost and services not included in the invoice value and other miscellaneous charges : (a) Brokerage and commissions (b) Cost of containers (c) Cost of Packing (d) Dismantling, transport and handling charges at the country of export or any other country (e) Cost of goods and services supplied by buyer (f) Documentation (g) Country of Origin Certificate (h) Royalties and license fees (i) Value of proceeds which accrue to seller (j) Cost of warranty services, if any, provided by the seller or on behalf : of the seller (k) Other costs or payments, if any, 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 (%)....
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....pping Bill Details: (1) Invoice Serial Number (2) Actual Invoice Number Item Invoice Item Port of No. of Sl.No Shipping Bill No. Shipping Sl.No. in Bill date Export Shipping Shipping In Bill Bill Invoice 1 2 3 5 6 No./ Notification Payments made for export on Pro-rata basis (In Rs.) Calculated Calculated Customs Duty Excise Duty Notification Sl.No Freight Insurance 7 8 9 10 11 D. Details relating to duty Exemption based on Exim Schemes and Licenseparticulars.: (1) Invoice Serial Number (2) Actual Invoice Number Licens Item Sl.No Addl. Duty Exemptio n/ Notificatio Licens eRegn. eRegn Debit Value Debit Unit (Rs.) Qty. 146 Item Sl. No. in in n Sl.No. No. Date Invoic Requeste e d Y/N Licens e 1 2 3 4 5 6 7 8 9 E. Additional Duty under Section 3(3) (1) Invoice Serial Number Item (2) Actual Invoice Number Notification No. / Additional Duty Sl.No Notification Sl.No Duty Type (E) Flag (X) in Invoice I enclose herewith the copies of following import documents: (1) INVOICE (2) PACKING LIST NOTE: description of Where the Invoice contains more than one unit of item and more than one items, UNIT P....
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....n as notified under proviso to Section 3 ( 1 ) of CTA, 75 Goods of heading 220300 of Customs Tariff Act-75 AD.VAL SPEC. UQC FOR RATE RATE SPEC. RATE 002011 Not exceeding US $ 20 per case 002012 002013 150 Exceeding US $ 20 but not exceeding US $ 40 100 per case Exceeding US $ 40 per case 75 150 Goods of heading 220410 of Customs Tariff Act-75 002111 Not exceeding US $ 20 per case 002112 150 Exceeding US $ 20 but not exceeding US $ 40 100 per 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 $ 40 100 per case 002213 Exceeding US $ 40 per case Goods of heading 220429 of Customs Tariff Act-75 002311 Not exceeding US $ 20 per case 002312 002313 75 150 Exceeding US $ 20 but not exceeding US $ 40 100 per case Exceeding US $ 40 per case Goods of heading 220430 of Customs Tariff Act-75 002411 Not exceeding US $ 20 per case 002412 002413 75 150 Exceeding US $ 20 but not exceeding US $ 40 100 per case Exceeding US $ 40 per case Goods of heading 220510 of Customs Tariff 151 75 Act-75 002511 Not exce....
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....Filled in by the Exporter/Customs Broker Master Details Customs Broker 1 Name License Number 2 IEC Code Number Name 3 Exporter Address 4 Exporter Type [P] - Private - [G] Government Merchant/Manufactu 5 [R] - Merchant - [F] Manufacturer rer 6 Consignee Name 7 Consignee Address 8 Consignee Country 9 Port of Destination Country of Final 10 Destination State of Origin of 11 Exported Goods 155 12 EPZ/ICD Code Authorized 13 Dealer(AD) Code 14 RBI Waiver Number 15 RBI Waiver Date Annexure C 16 Parameters 17 Yes No Annexure C Particulars (Only to be filled for ICD/CFS & Sea Sites) Factory Sample a b Stuffed (Y/N): Accompanied (Y/N): Nature of C Cargo: Marks & d Numbers: Total No. of No. of Loose e f Packages:: Packets: : No. of g Containers: Gross Weight Net h Weight: j Unit of Measurement 156 k. Container Details (Valid, if Factory Stuffed) Container Number Size Excise Seal Seal Date Number of Number Packets Stuffed 1 2 3 4 5 I. Packing Details Sr. No. Packet Numbers Type of Packets From Το Rotation m Number: Rotation n Date Note :Columns ‘m' & ‘n' are valid only ....
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....de Code Unit 1 2 3 4 5 LO 6 7 8 9 10 163 33. Job Work Particulars Invoice Item Serial Serial Number Number Notification BE Bill of Entry Particulars Date BE Actual Item Port Quantity Unit of Number Number Invoice Invoice Serial Code, Measurement Serial Number Number where Number imported In invoice 1 2 3 4 5 6 7 8 9 10 11 34. Annexure C1 Particulars (Applicable to EOU/EPZ) Invoice IEC Annexure C1 Details Serial Code Examination Number Division Commn. Range Examination Date Officer Name Examination Officer Designation Supervisor Officer Name Supervisor Officer Seal Numbers Designation Affixed on Packages 1 2 3 5 6 7 8 9 10 11 164 35. Re-Export Particulars Serial Re-Export Number Particulars 1 Invoice Serial No. 2 3 of SB Item Serial No. of SB BE Number BE Date Invoice No. of BE Item Serial No. Of BE 7 Port Code 8 Item Description As per BE Invoice Quantity Imported 10 Unit of Measurement 11 Assessable Value in (Rs) 165 12 Total Duty Paid 13 Duty Payment Date 14 Quantity Exported 15 Technical Details 16 Other Identifying 17 Parameters Whether against export ....
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....r data entry. Shipping Bill No.. 173 ANNEXURE B (EXPORT) FORM SDF Date..... Declaration under Foreign Exchange Management Act, 1999 1 I/We hereby declare that I/We am/are the *SELLER/CONSIGNOR of the goods in respect of which this declaration is made and that the particulars given in the Shipping Bill No dated are true and that - a)* b)* the value as contracted with the buyer is same as the full export value declared in the above shipping bill the full export value of the goods is not ascertainable at the time of export and that the value declared is that which I/We, having regard to the prevailing market conditions, expect to receive on the sale of goods in the overseas market. 2. I/We undertake that I/We will deliver to bank named herein the foreign exchange representing the full export value of the goods on or before in the manner prescribed in Rule 9 of the Foreign Exchange Regulation Rules, 1974. 3. I/We further declare that I/We am/are resident in India and I/We have a place of business in India. 4. I/We* am/are OR am/are not in Caution List of the Reserve Bank of India. Date..... (Signature of Exporter) Name...... @ State appropriate date of d....
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....of packages Container number Size Seal No. stuffed in container (1) (2) (3) (4) SIGNATURE OF EXPORTER SIGNATURE OF INSPECTOR/EXAMINER SIGNATURE OF APPRAISE SUPERINTENDENT Annexure-D (EXPORT) DEEC/EPCG Licenses Particulars Invoice Item Serial Serial Number Number DEEC/EPCG Licenses Particulars Registration Number Serial Number in Part (E) Serial Number Quantity Accounting Whether Unit in Part Indigenous / Imported 1 2 3 (C) 5 CO 6 7 8 31. DFRC Licenses Particulars 176 Invoice Item Serial Serial DEEC/EPCG Licenses Particulars Number Number Registration Standard Standard Standard Quantity Accounting | Whether IO Serial IO Norm Number 1 2 3 10 Group Code 32 Post-export DEPB Particulars Number Serial Number Unit Indigenous / Imported 5 6 7 8 9 Invoice Item Serial Serial Number Number Group Item Quantity Accounting Code Code Unit 1 2 3 4 50 DEPB Details Parent DEPB Details Code Code Group Item Quantity Accounting Unit 6 7 8 9 10 177 ANNEXURE - E (EXPORT) Form of Certificate required to be obtained from the bank. Το Name and Address of the Bank The Commissioner of Customs Sir, This ....