TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Air Cargo Complex (ACC) Lohegaon (INPNQ4), Pune International Airport, Lohegaon- Pune- 411032
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....ted 22-10-1996. 2. The then jurisdictional Commissioner in turn specified the limits of Customs Area vide notification No. 05/1996-Cus (NT) dated 31-12-1996 for the purpose of export of specified products. Later the Commissioner of Customs, Pune issued Notification No. 2/2005-(NT) Customs dated 19-12-2005 under Section 8 of the Customs Act, 1962 and Lohegaon Airport was declared as a place for unloading of imported goods and the loading of export goods or any class of such goods. 3. Trade is hereby informed that in addition to clearance of Passenger's baggage which is being presently handled by Customs officers posted at the Lohegaon Airport, it has been decided to facilitate import and export of cargo through the proposed new Air Cargo Complex at Lohegaon Airport (hereinafter referred to as ACC, Lohegaon, Pune). 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 and are functioning as Custodians since 22-10-1996 i.e. the date when the airport was first notified. AAI would contin....
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....nces upon requests from custodian. This exception would be considered by the competent authority on merits on a case to case basis and on payment of applicable MOT charges. 8. For the benefit of Trade, the following Standard Operating Procedure (SOP) would be adopted at the Air Cargo Complex to clear imports and exports at ACC, Lohegaon. All statutory import/export declarations/documents shall be filed & processed electronically through Electronic Data Interchange (EDI mode) at ACC, Lohegaon. 9. Principal Chief Controller of Accounts, CBEC, New Delhi, has authorized Bank of Maharashtra, Airport Extension of Vishrantwadi branch (BSR Code-0230313) as designated Branch for collection of Customs Duty in r/o ACC, Lohegaon, Pune (Focal Point Branch BSR Code is 0230097). 10. Principal Chief Controller of Accounts, CBEC, New Delhi, has authorized State Bank of India, Treasury Branch, Pune (BSR Code- 0001904) as designated Branch for payment of Duty Drawback under EDI System. 11. 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, Lohegaon. Difficulties, if any, faced may be....
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....en licensed. If they intend to operate at other stations, the intimation of the same should be registered in the ICES at the respective stations. In case the Custom House from where the Customs Broker has been licensed is not yet brought under ICES, such Customs Brokers should approach the Customs authorities indicated in the enclosed chart against respective Custom Houses. No re-registration is required in case the agency is already registered at any existing Customs location where ICES1.5 is operational. (List of Custom Houses for Customs Broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 1.1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Airlines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The AirLines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates ....
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....against any of the DGFT Exim Licenses, such license should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licenses which are received by Customs from DGFT online. Such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in the system. (Format of License registration attached as Annexure A) 1.1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those who intend to file Bill of Entry or manifest from their office, they should register themselves with the ICEGATE. For registration at the ICEGATE, the detailed information may be seen on the web-site "http//:vvwvv.icegate.gov.in". For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx) 1.1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry, etc. is available at the service center at the ACC Lohegaon on payment basis. The schedule of charges for various types of ser....
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....persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Import General Manifest (IGM)/ Consol Manifest through the Service Centre on all working days from 10.00 hours to 17.00 hours. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/CONSOL Manifest should be presented at the service centre counter in the prescribed pro-forma. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the Air lines and given to the service center operator for submission after corrections, if any. 1.2.1 Apart from filing of IGM/CONSOL Manifest through service center, the Air lines would continue to file a hard copy of the SIGM with the Manifest Department. 1.2.2 Amendment in the IGM/Console manifest after submission shall be carried out only after approval from the designated Customs authority. i.e. AC/DC concerned. Amendment request shall be entered in the system at service center and on submission in the system it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested he will approve th....
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....iculars of classification are the same for the next item, the word "do" will be accepted by the system. (iv) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (v) In respect of goods for which the benefit of notification is claimed, against the entry 'Generic Description' in Annexure 'C', List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the item. The Service Centre Operator will feed first the List No. and Serial No., and if there is space left, generic description of the item. (vi) For example, Nebulizers are covered by S. No. 363 of the Table of Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.N0.363 (vii) The Service C....
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....wing process be followed: A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://wwvv.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Importers, 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) Importers, exporters, customs brokers, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integra....
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....aw. (ii) In general, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on "First Come First Serve" basis. In a specific case, only the AC/DC of concerned Appraising Group are authorized to change priority, if circumstances so warrant. (iii) Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of....
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.... with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case the Assessing officer and AC/DC, as the case may be, agrees ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs Broker/Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/Importer should deposit duty (make online payment) assessed with the designated bank. Online payments of duty for amounts above Rs One Lakh have been made mandatory vide CBEC circular no. 24/2012 dated 5th September 2012, 3.1.3 First Check Appraisement (i) Where the Customs Broker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check exa....
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....e can be obtained from service centre or at the premises of the Customs Broker/Importer from where the Bill of Entry has been submitted to the Customs system. 4. Payment of Duty In cases of other than e-payment, after the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 challans are obtained by the Customs Broker/ Importer, copies of the TR-6 challans shall be presented to the designated bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the Customs Broker/lmporter. The bank will retain one copy. The Challan shall also indicate the interest amount for seven days period after the expiry of interest free period. If interest free period of two days has expired, fresh challan with revised amount of interest should be obtained and should be paid accordingly. 4.1 Duty and Interest can also be paid through e banking system. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th Se....
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....with his I-Card No. In case of first check Bill of Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty. When RMS is rolled out and in case of facilitated Bill of Entry where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty and registration. 5.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Supdt for out of charge order. 5.3 All the above documents, except original License, will be retained by the Customs at the time of giving 'out of charge'. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, and House Bill of Lading should be attached instead of originals. 5.4 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 5.5 After completion of the examinat....
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....ter verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the ill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 7. Amendment of Bill of Entry 7.1 In case of any errors noticed after submission of Bill of Entry, but before examination of the goods, the Customs Broker/ Importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment, a differential duty challan will be printed along with the revised assessed Bill of Entry. 7.2 After Out of Charge Order, no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in t....
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..... If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for registration of licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are corrected before presenting the licence for registration. The licences with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licences s....
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....nbsp; 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) T RAs received from non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled manually. (iii) After successful entry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered in the system. Service center operator will make correction if any and will return the same to the RA holder. 10.1.5 Submission of License/TRA in the system The license/ TRA holder will present the check list of t....
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.... 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 including the value of spares imported against EPCG license will not exceed the total face value of the license. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import no TRA will be admissible for spares. 10.1.9 Amendment of license after registration Amendment in the license data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance....
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..../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 Exit-n 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), 35,36,37 Chapter 3 schemes 7I DFIA(26) 7N 08-09 7R DFRC 7U EOU (ii) All the B/Es in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs Broker / Importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related license ....
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....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 deposited/debited and interest paid on self/own calculation basis, if any), the Customs would confirm the actual amount of duty payable for the default in EO and interest thereon and, taking into account the actual deposits/debits already made, would indicate the balance duty etc., if any. The AH shall pay these by the above modes and the ....
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....7-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 shall then complete the registration process in the System. After the DEPB is registered in ICES a registration number" shall be generated by ICES which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activ....
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.... 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 T RAs 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 certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in ....
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....ld 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 duty amount on the basis of ....
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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 1000/0 EOUs:- 11 .1 Registration o....
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....Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N', i.e. NONE. The data entry operator shall enter the related option 'Y' or 'C' and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. iii) In the field of claim of assessment, normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exemption schemes", in Col.(l) the prescribed EXIM code for the relevant scheme related to imports like EOU/STP/EHTP would be required to be indicated. The EXIM codes for the various schemes have already been notified in the Handbook of Procedures issued by the DGFT in column No 2.The relevant applicable exemption notification No....../Year......with Sl. No. of item in the notifications is required to be indicated against the respective item. The data entry operator shall 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....
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.... / BG requirements as specified by the Appraiser. After RMS is rolled out the procedure of con-current audit would be done away with and Post Clearance Audit would be implemented. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. Under the present set up, the MIS reporting is not operational through EDI system and the same is being done manually by obtaining the re-warehousing certificate from Central Excise. (v) After completion of the assessment, the Bill of Entry shall be put to Bond queue 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 av....
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....the purpose of filing Ex-Bond B/E in the system, details of Customs Broker& the Importer will be entered as usual. In the field of Type of B/E 'X' will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E No. & date. On entry of Warehousing B/E No & date, the system will capture all the other details from the Warehousing Bill of Entry. Invoice S. No. as in the Warehousing B/E and against this invoice item S. No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CT H, Customs Notification, CET, Excise Notification, etc., as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry, a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are 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 w....
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....te of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. d) After satisfying the requirements relating to clearance of the goods, the Superintendent will give out of charge on the system. After out of charge, the system will generate two copies of the Ex-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX-Bond B/E. The system will also print along with B/E three copies 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 pac....
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....sp; 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 m....
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....ty period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 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. 609/119/201 ODBK 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. 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 su....
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....sh the following details for registration: - Bonds / Undertakings 1. IEC 2.Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG YIN 9. Surety YIN 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 4.1dentification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. ChalIan 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.....
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....lready submitted at the Central Excise Commissionerate Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOIJ Bond • Warehouse Bond B/E Type 'W': Warehouse Bond is mandatory. EOIJ Bond: In case of items, where EOIJ Notification is claimed, EOIJ 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....
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....electronic as well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond /BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill 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/....
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....ry by the group Appraiser and AC/DC. 20. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their entry inward. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage 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 amou....
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....ovisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act, 1944. It would be advisable to specify these details at Serial No. .......(Claim of assessment) for each pack size of the imported item. For example, if tooth paste is imported in sizes of 50 gms, 100 gms and 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.....
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....escribed formats (ANNEXURES- 1 & 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. In case importers declare in Annexure 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 immedi....
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.... indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which the anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and 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 Th....
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....ments 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 Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure 'C'. a. Brand b. Model c. Grade d. Specifications e. Any other information relevant 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 Shippinq 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....
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....isting 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 Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. Exporters may note that it would not be possible for the local customs officials to add details of the AD code unless the said information is made available from RBI. In case the details are not available, the matter 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 exporte....
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....e 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 Registration of DGFT Licenses: EDI messages between Customs and DGFT for a number of license types have been enabled. Therefore, no separate registration shall be required for those licenses which are received from the DGFT online. 3.13 Self Sealed Container cargo: Exporters 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....
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....ar 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, challans, would not be in a continuous series for each location. 4.7 \The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00hrs will be entered in the computer system on the same 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 operationaliz....
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....rangement 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 year for confirmation or whenever there is change of bank. 5.3 In the declaration form (Annexure A-Export) to be filed by the exporters for the electronic processing of export documents, the exporters would need to 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, LOHEGAON 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, ACC Lohegaon will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of good....
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....ved 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 original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified 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 SIB and forward the checklist along with the original documents to the Appraiser / Supdt in charge. If the Appraiser/Supdt is satisfied that the particulars entered in....
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....ealing 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 prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - (i) Original to be sent along with 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. 1 1.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the ....
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....cancellation of SIB, 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 IDC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/Jt. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962. 16. RECONSTRUCTION OF LOST DOCUMENTS 16.1 Duplicate print out of EDI SIB 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-PRIN....
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....d" basis. There is no need for filing separate drawback claim. The claims will be processed based on the ECM. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 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 SI. No. of drawback as 98.01 for provisiona....
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....mentary 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 goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters / Customs Broker shall present the goods for registration along with Examination Report in Annexure 'Cl', ARE-I, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure '....
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....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 to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo. 21.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received ....
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....ereafter 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). 21.9 It is further clarified as follows: - a. While giving details relating to EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of t....
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....ov.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 after l^st July, 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 not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accor....
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....ocessed 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. 06/2002-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....
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....s 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 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 ass....
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....d 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. A brief remark on the reasons and particulars of Commissioner's authorization sha....
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.... 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 document....
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....eparate accounts for drawback and S.T Refund. 27.2 Registration of Central Excise registration number 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 m....
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....availing such benefits. PART- IV TRANSHIPMENT OF CARGO 1. TRANSHIPMENT OF CARGO BY AIR In the absence of regular international flights from Pune, on request from the Trade and to give boost to air impex trade from Pune, 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 Lohegaon 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 Lohegaon Air Cargo Complex as indicated in HAWB. As per Regulation 4(1) (c) read with Regulation 3 (c) (iii) of th....
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....numbers of cargo need to be verified. Such cargo may be exported with other export cargo. 1.3. EXPORT The procedure of Export of cargo tendered at Lohegaon Air Cargo Complex for export from another Customs Airport is prescribed as follows :- iv) Shipping Bill shall be filed at the ACC Lohegaon Airport and "Let Export Order" shall be given by the Customs at the same station. Transshipment Permit (T P) should be prepared by the airlines/ carrier and approved by the proper officer. TP should be sent along with the cargo. Transshipment Bond executed by AAI with the Commissioner of Customs, Pune 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 T P, Airway Bill, etc. The domestic airlines may prepare the CT M airlines- wise whi....
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....e following numbers may be noted: a) ICEGATE users would continue to interact with the Helpdesk at 011- 2337902 and 011 - 2337013 or through This Helpdesk is Managed by M/S Wipro. b) Users requiring any other clarifications regarding the new application may interact with the toll free Helpdesk number 18002662232 or at [email protected] This Helpdesk is managed by TCS. Regarding hardware issues the users may contact 18004254994 or mail to [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. At present only Export of goods will be allowed and the actual date of commencement of the Air Cargo Complex, Pune will be notified shortly. (M.V.S. CHOUDHARY) PRINCIPAL COMMISSIONER CUSTOMS, PUNE. ============= Document 1APPENDIX-1 EDI Locations for Customs broker Registration (Policy Section - for registration of CHAS) S.No POL_SECTION LOCODE SITE ADDRESS 1 BANGALORE AIR CARGO - INBLR4 INBLR4 INWFD6 ACC BANGALORE BENGALURU INTERNATIONAL AIRPORT ICD WHITEFIELD PLANTATIONS, HOSKOTE, BANGALORE 2 CUSTOM INBNG6 HOUSE, M....
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....S PARK, REWARI, HARYANA INPNK6 KLPL ICD, PANKI, KANPUR INPNP6 ICD PANIPAT, BABARPUR RAILWAY STATION, PANIPAT INPPG6 ICD PATPARGANJ, GAZIPUR, NR GAZIPUR BUS DEPOT, ND INPTL6 ICD PATLI, GURGAON, HARYANA INPWL6 ICD, PALWAL, HARYANA INREA6 ICD REWARI, REWARI HARYANA INSTT6 Star Track Terminal Pvt Ltd ICD Dadri INTKD6 ICD TUGHLAKABAD, NEW DELHI 110020 INTTP6 TTP Dadri 68 INHDD6 ICD PANTNAGAR, UTTARAKAND 6 AIR CARGO, INHYD4 ACC SHAMSHABAD AIRPORT DIST RANGA REDDY HYDERABAD HYDERABAD - INHYD4 INSNF6 ICD SANATHNAGAR, HYDERABAD, 500018 INTMX6 ICD THIMMAPUR, 11-60/5-7, THIMMAPUR, 509325, AP 7 INDORE - ININD6 INBOK6 INCHJ6 ICD BORKHEDI, NAGPUR DIST, MAHARASHTRA BHUGAON LINK ROAD, WARDHA, MAHARASHTRA INDHA6 M/S PEGASUS ICD, VILL-DHANNAD, INDORE, MP - 453001 INIDR4 ACC DEVI AHILYABHAI HOLKAR AIRPORT INDORE MP ININD6 ICD 113 CONCOR COMPLEX SECTOR III PITHAMPUR DHAR INMDD6 ICD MANDIDEEP 34-A1 NIA DIST: RAISEN MP 462046 INNGB6 MIDC IND.AREA, BUTIBORI, NAGPUR, MH 441122 INNGP6 ICD NAGPUR NR NARENDRA NAGAR NAGPUR 440027 ICD RAIPUR NEAR GOODS-SHED KAPA RAIPUR 492009 CONCOR ICD, NR LOCO SHED, JAORA RD., RATLAM (MP)457001 ICD POWARKHEDA, HOSHANGABAD, M.P. INR....
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....GOA AIR CARGO COMPLEX, SADA COMPLEX, MARMAGOA NEW CUSTOM HOUSE MARMAGOA, GOA PIN-403803 13 MUNDRA - INMUN1 INMUN1 MUNDRA SEZ PORT, MUNDRA, GUJARAT 14 NEW CUSTOM HOUSE, MANGALORE - INNML1 INHAS6 ICD HASSAN, KARNATAKA INNML1 NEW CUSTOM HOUSE, PANAMBUR, MANGALORE 575010 10 70 15 RAXAUL LCS - INJBNB INRXLB LCS JOGBANI, DIST: ARARIA, BIHAR INRXLB LCS RAXAUL, DIST: EAST CHAPARAN, BIHAR 16 AHMEDABAD - INAKV6 INSB16 INAMD4 ICD ANKLESHWAR OPP ONGC TNSHIP OLD NH8 ANKLESHWAR ACC AHMEDABAD OLD AIRPORT, SAHIBAUG AHMEDABAD 12 INBED1 BEDI PORT JAMNAGAR GUJRAT INBRC6 ICD DASRATH VADODARA GUJARAT - 391740 INDAH1 INHIR6 DAHEJ PORT CUSTOM HOUSE DIST: BAROACH GUJARAT SURAT HIRA BOURSE, KATARGAM, SURAT, GUJRAT INHZA1 HAZIRA PORT, CHORYASHI, BYPASS RD., HAZIRA, SURAT INKBC6 KRIBHCO INFSTR LTD, HAZIRA, KRIBHCO NGR, SURAT, GUJRAT INMDA1 MAGDALLA PORT URMI COMPLEX SANGRAMPURA SURAT INPAV1 CUSTOM HOUSE, GPPL PIPAVAV RAJULA, AMRELI GUJARAT SURAT DIAMOND PARK, GIDC, SACHIN, SURAT-394230 INSAC6 INSAU6 ICD THAR DRY PORT KADI ROAD SANAND AHMEDABAD INSB16 ICD SABARMATI KALIGAM SABARMATI AHMEDABAD 382470 INVP16 ICD VALVADA NH8 TALUKA:UMBERGAON VALSAD GUJARAT INSAJ6....
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...._DESC APPENDIX-4 Currency Codes CNTRY_CD AFA AFGAHANI AF FF ALL ALBANIAN LEK AL DZD ALGERIAN DINAR 초심 ᎠრADP ANDORAN PESTA AD AON ANGOLAN NEW KWANZA AO XCD EAST CARRIBEAN DOLLAR ΑΙ ARS ARGENTINE PESOS AR AMD ARMENIAN DRAM AM AWG ARUBAN GUILDER AW AUD AUSTRALIAN DOLLAR AU ATS AUSTRIAN SCHILLING AT AZM AZERBAIJAN MANAT AZ BSD BAHAMIAN DOLLAR BS BHD BAHRAINI DINAR BH BDT BANGLADESH TAKA BD BBD BARBADOS DOLLAR BB BYB BELARUSSIAN RUBLE BY BEF BELGIAN FRANC BE BZD BELIZE DOLLAR BZ XOF CFA FRANC BJ BMD BERMUDIAN DOLLAR BM BTN BHUTAN NGULTRUM BT BOB BOLIVIAN BOLIVIANO BO BAM NEW DINAR BA BWP BOTSWANA PULA BW NOK NORWEGIAN KRONES BV BRL BRAZILIAN REAL BR USD US DOLLAR AS BND BRUNEI DOLLAR BN BGL BULGARIAN LEV BG 76 BIF BURUNDI FRANC BI KHR CAMBODIAN REIL ΚΗ XAF CFA FRANC CM CAD CANADIAN DOLLAR CA CVE CAPE VERDE ESCUDO CV ن KYD CAYMAN ISLANDS DOLLAR KY CLP CHILEAN PESO CL CNY YUAN RENMINBI CN COP COLOMBIAN PESO CO KMF COMOROS FRANC KM NZD NEW ZEALAND DOLLAR CK CRC COSTA RICAN COLON CR HRK CROATIA KUNA HR CUP CUBAN PES....
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....SS S S ST SA SC SGD SINGAPORE DOLLAR SG SKK SLOVAKI KORUNA SK SIT SLOVENIAN TOLAR SI SOLOMAN ISLANDS SBD DOLLAR SB SOS SOMALI SHILLING SO ZAR RAND ZA ESP SPANISH PESETA ES LKR SRI LANKA RUPEE LK SDD SUDANESE DINAR SD SRG SURINAME GUILDER SR SZL LILANGENI SZ SEK SWEDISH KRONA SE SYP SYRIAN POUND SY TWD NEW TAIWAN DOLLAR TW TJR TAJIK ROUBLE TJ TZS TANZANIAN SCHILLING TZ THB THAI BAHTS TH TOP PARANGA ΤΟ TRINIDAD&TOBAGO TTD DOLLAR TT TND TURNISIAN DINAR TN TRL TURKISH LIRA TR TMM TURKEMENI MANAT TM UGX UGANDA SHILLING UG UAH HRYVNIA UA 60 80 AED UAE DIRHAM AE GBP POUND STERLING GB UYU PESO UY UZS UZBEKISTAN SUM UZ VUV VATU VU VEB VENEZUELAN BOLIVAR VE VND VIETNAM DONG VN YER YEMENI RIAL YE ZRN ZAIRE ZR ZMK KWACHA ZWD ZIMBABWE DOLLAR ! ༤ རྗ རྦེ ZM EUR EURO ZW EU 81 APPENDIX-5 Unit Measurement Codes UQC UQC_DESC TYPE BOX BOX M BTL BOTTLES M BUN BUNCHES M CBM CUBIC METER V CUBIC CCM CENTIMETER CMS CENTIMETER L DOZ DOZEN M DRM DRUM M FTS FEET GGR GREAT GROSS M GMS GRAMS W GRS GROSS M GYD GROSS ....
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....AN KE KENYA KG KYRGHYSTAN ΚΗ CAMBODIA KI KIRIBATI KM COMOROS KN ST KITTS-NEVIS-ANGUILLA KOREA, DEMOCRATIC PEOPLE'S REPUBLIC KP OF KR KOREA, REPUBLIC OF KW KUWAIT KY CAYMAN ISLANDS KZ LA LB KAZAKISTAN LAO PEOPLE'S DEMOCRATIC REPUBLIC LEBANON LC ST LUCIA LI LIECHTENSTEIN LK SRI LANKA LR LIBERIA LS LESOTHO LT LITHUANIA LU LUXEMBOURG 80 87 LV LATVIA LY LIBYAN ARAB REPUBLIC MA MOROCCO MC MONACO MD MOLDOVA, REPUBLIC OF MG MH MADAGASCAR MARSHALL ISLANDS MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF MK ML MALI MM MN MO MYANMAR MONGOLIA MACAO ISLANDS MP NORTHERN MARIANA ISLANDS MQ MARTINIQUE MR MAURITANIA MS MONTSERRAT MT MALTA MU MAURITIUS MV MALDIVES MW MALAWI MX MEXICO MY MALAYSIA MZ MOZAMBIQUE ÎΑ NAMBIA NC NEW CALEDONIA NE NIGER NF NORFOLK ISLAND NG NIGERIA NI NICARAGUA NL NETHERLANDS NO NORWAY NP NEPAL 88 NR NAURU NU NIUE ISLAND NZ NEW ZEALAND OM OMAN PA PANAMA PE PERU PF FRENCH POLYNESIA PG PAPUA NEW GUINEA PH PHILIPPINES PK PAKISTAN PL POLAND PM ST PIERRE & MIQUELON PN PITCAIRN ISLANDS PR PUERTO RICO PT PORTUGAL PW PALAU PY PARAGUAY....
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....ts) EPCG and DEPB (Pre-Exports) EPCG and DFIA EPCG, Drawback and DEEC 71 72 EPCG, Drawback and DFRC 73 EPCG, Drawback and Jobbing EPCG, Drawback and Diamond Imprest License 75 76 बै नै जै 79 EPCG, Drawback and DEPB Post Export EPCG, Drawback and DEPB (Pre-Exports) EPCG, Drawback and DFIA 93 33 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 TOTAL FOB OF EXPORTS IN FOREIGN RUPEES TOTAL FOB OF EXPORTS IN FOREIGN CURRENCY F.C. CODE TOTAL CIF IN RUPEES TOTAL CIF IN FOREIGN CURRENCY FC CODE IO NORM 94 VALUE ADDITIONAL LIMITING FACTORS - V/Q/B CONDITION EXPORT COMPLETED (Y/N) BOND NO. OBLIGATION 95 SMTP. NO. IRM RTN. NO. & DATE VOYAGE NO. VESSEL NAME PORT OF DESTINATION SHIPPING LINE TRANSPORTER/CARRIE....
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....r Section 48 : Yes/No If yes, reasons for late filing of BE 7. Port of Shipment 8. Country of Origin 9. (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) Country of Consignment IGM Details: 10. Whether it is Transhipment Cargo (to Sea or ICD): Yes/No 11. Additional information for Transshipment Cargo (at Sea and ICDs) 12. 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 100 (b) Type of Package 17. (a) Gross Weight 18. (b) Unit of weight Container details, (in case of clearance at ICDs and Sea Ports) wherever applicable Container Number Seal Number Bond Details: 19. FCL/LCL (a) Whether clearance of imported goods is sought against any type of Bond already registered with customs : Yes/No (b) If YES, particulars of bond: Type of Bond BondRegn. No. Warehousing (WH) 100% EOUS etc. (EO) Provi....
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....anty services, if any, provided by the seller or on behalf : of the seller (k) Other costs or payments, if any, to satisfy the obligation of the seller: (1) Other charges and payments, if any : 36. Discount, if any If yes, (a) Nature of Discount 104 Rate (%) OR Amount Currency : Yes/No (b) Rate (%) or amount 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 : Yes/No If yes, (a) Ref. No (b) Date (c) Custom House (d) Load on (e) Loading rate Rate in %age (f) Provisional (P)/ Final (F) : 40. Items of Import: A. Detailed Description of Items: (1) Invoice Serial Number: (B) 105 : (A) Assessable value Duty (C) Both Assessable Value Duty (2) Actual Invoice Number Item S.No Accessories in Item Generic Description Description Unit Quantity Unit of Manufacturer's Pric Qua....
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....r Section 3(3) (1) Invoice Serial Number (2) Actual Invoice Number Item Notification No. / Sl.No in Invoice Notification Sl.No Duty Type (E) Additional Duty Flag (X) 108 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 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 109 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 110 .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 leviabl....
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....eding US $ 20 but not exceeding US $ 40 100 per case 112 002313 Exceeding US $ 40 per case 75 Goods of heading 220430 of Customs Tariff Act-75 002411 Not exceeding US $ 20 per case 002412 002413 150 Exceeding US $ 20 but not exceeding US $ 40 100 per case Exceeding US $ 40 per case Goods of heading 220510 of Customs Tariff Act-75 75 002511 Not exceeding US $ 20 per case 002512 002513 150 Exceeding US $ 20 but not 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 75 002711 Not exceeding US $ 20 per case 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 75 150 113 002812 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002813 Exceeding US $ 40 per case Goods of heading ....
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.... : Weight: Unit of Measurement k. Container Details (Valid, if Factory Stuffed) Container Number Size Excise Seal Number Seal Date Number of Packets Stuffed 1 3 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 for Sea Customs Locations. 117 Invoice Details 18 Invoice number Date Nature of Payment [LC] Letter of Credit [DP] Direct Paym 19 [DA] Delivery agains Payment [AP] Advance Acceptance [NA] Not Applicable 20 Period of Payment as per contract (in Days) 21 Contract Number 22 22 Whether Consignee and Buyer Same If NO, Name & 23 Address of Buyer 24 Invoice Currency 25 Nature of Contract Yes No [Enter Exchange Rate Particulars in case of Non-Standard Currency at point 26] [1] - FOB [4] - CI [2] - CIF [3]-CF 119 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 Exchange Effective B....
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....E 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) 125 12 Total Duty Paid 13 Duty Payment Date 14 Quantity Exported 15 Technical Details 16 Other Identifying 17 Parameters Whether against export Obligation (Y/N) 18 Export Obligation 19 Notification No. Drawback Amount Claimed 20 Whether Item Un- used(Y/N) 21 Commissioner Permission(Y/N) 22 Board Order 23 23 24 Number Board Order Date Whether MODVAT 126 25 Availed (Y/N) Whether MODVAT Reversed (Y/N) 127 36. Cess Particulars Invoice Serial Number Item Serial Number Cess Applicable If Cess Applicable Cess Quantity (Y/N) Cess Serial Number 1 2 3 4 5 37. CENVAT Particulars Invoice Number Item Serial Number Certificate Number Certificate Date Central Assessee Valid Excise Office Code Code Upto 1 2 3 4 5 6 7 128 38. Third Party Exports Invoice Number Item Serial IE Code Name of the Branch Address Number Manufacturer Serial Number 1 2 3 4 5 6 Note: If the third party is also a regular exporter, IE Code and b....
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....r 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 delivery which must be the due date for payment of within six months from the data of shipment, whichever is earlier, but for exports to warehouses established outside India with permission of the Reserve Bank, the date of delivery must be within fifteen months. * Strike out whichever is not applicable. 134 ANNEXURE-C (EXPORT) Shipping Bill No. 1. Master Airway Bill No. 2. Total Packets in Master Airway Bill 3. No.of Packets in the present consignment 4. House Airway Bill No. 5. (a) Seal No. (b) Name of the Agency 6. Marks&No.s 7. Nature of the Cargo (Boxes/cartons/packets etc.,) 8. Gross weight 9. Net weight 10. Unit Weight (KGs/Nosetc) 11. Packet Details Group From 1. 2. 13.Details of AR4, if any: Type (Boxes/Cartons) Sl. No. AR4 No. Date Commissionrate Division Range Remarks 14. (a) Nature of contac....