TaxTMI 
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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.... 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 continue to function as Custodians. This apart, in terms of Handling ....
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....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 brought to the notice of the Assistant/Deputy Commissioner of Customs, ACC, Lohega....
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....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 of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not ....
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....d 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 services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for d....
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....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 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 fr....
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....he 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 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....
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.... 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 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 ....
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.... 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 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 concer....
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....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 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 cop....
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....articulars 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 September 2012, regarding making E-payment of Customs duty mandatory. 5. Examination of Goods 5.1 After examination order in the case of First Check Bill of Entry or after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest (if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present the documents, as per ....
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....hall 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 examination of the goods, if the Shed Appraiser/ Superintendent are satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give 'Out of Charge" for the Bill of Entry on system. 5.6 After the out of charge order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supdt. The importer's copy and Exchange Control copy of the Bill of ....
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.... 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 the system. The original prints of the Importer's copies and Exchange Control copies of the Bill of Entry shall be retained by the System Manager in a file. After fresh Out of Charge Order, new prints of the copies of Bill of Entry shall be given. 8. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 9. Advance Noting Advance B/E can also be filed in the ICES before the arrival of the Aircraft. In such cases, a B/E may be presented before the delivery of the import manifest, if the goods is expected to arrive ....
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.... 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 should be corrected from concerned DGFT office before presenting to Customs. (ii) In pursuance of CBEC's Circular No. 11/2007 dated 13th February, 2007 and Circular No. 3/2009 dated 20th January, 2009 issued from F. No. 605/210/2005-DBK and F. No. 605/70/2008-DBK respectively, a procedure for online transmission of Shipping Bills and Licenses/Authorizations issued under Duty Entitlement Pass book Scheme (DEPB) Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/iCES locations. (iii) The licenses, which have already been partially utilized, wi....
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....RAs 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 the license/ TRA along with the original documents to the proper officer. The officer will compare the details entered in the system with the original license/TRA. After satisfying himself with its correctness, the Officer will submit the license in the system on the basis of the job number of the check list. The system will generate a license Registration. No. This registration number and date should be endorsed in bold on the original license/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer's copy of TRA will be defaced by the Officer. 10.1.6 Issuing TRAs ....
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....ares 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 available in the license, amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. License status code at the time of registration will be '0'. The license, if suspended or cancelled after registration, the officer shall amend the status code to '2', '3' and '4' for cancellation, suspension and re-instatement respectively. 10.1.10 Filing of Bill of Entry with exemption under Chapter 3 Schemes (i) License Regn. No., Regn. Date details, value and the quantity should be furn....
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.... 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 and Advance Authorization schemes. The Appraiser will check the correctness of details of license/Scheme, etc. and also ensure that any amendments made in the licenses/ Schemes, subsequent to registration of license, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the license is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits of license will automatically reverse when exemption notification is denied. (iv) In respect of a manually assessed Bill of Entry, details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for records. 10.1.12 Printing of the Assessed B/E After ....
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....ustoms 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 Customs Authority shall endorse all the paid challan(s). (d) On receipt of the redemption letter (indicating, inter alia, details of payments including amount and mode) from RA, the Customs Authority shall reconcile and initiate the prescribed actions for releasing the Bond / BG. Please refer to Circular No. 11/2015 dated 01/04/2015 regarding the suo moto duty payment for bonafide default in export obligation. 10.2. Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to Customs system after the Shipping Bills get transmitted online to DGFT from the Custom. Such DEPB 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. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utiliz....
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....PB 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 activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 10.2.3Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall ....
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.... the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 10.2.5 Claim of Exemption against a DEPB 1 DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure 'C'. If exemption is also claimed against a DEPB under Notification 034/97-Cus Dated 07.04.1997, the entries shall be made in Annexure 'C' under Serial No.39E. For DEPB Bs/E the scheme code is 'B'; therefore while claiming exemption under the DEPB, 'B' will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the....
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....rmine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case , where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan(if any)and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No. 39E (column 5 and / or 7) of Annexure 'C'; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item. 10.2.9 DEPB Debit Le....
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....n of EOU All the 100% Export Oriented Units including STP / EHTP, etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. I. EOU type: I. A - EOU - General I. B - EOU - Aquaculture I. C- EOU - Agriculture / Floriculture I. D - EOU - Granite I. E - EOU - gems and jewellery I. F _ EOU - Others (specify) II. - STP III - EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee's Excise Control Code) 9. Central Excise office location code, Commissionerate, Division, Range Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 11.2 Filing of Bill of Entry....
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....d of the check list, details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. iv) The Importer / Customs Broker shall check the correctness of the details in the check list & return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 11.3 Appraising of EOU B/E. (i) The Importer /Customs Broker shall present the un-assessed Bill of Entry along with the Bonds / certificate and other documents supporting the claims of assessment under EOIJ to the designated Appraiser / Supdt for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOIJ Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOIJ approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will displ....
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....out any job work and re-export subject to conditions specified in the said notification. Importers claiming the exemption would be required to indicate the relevant EXIM code and Notification in the columns "Additional information for claiming the benefit under the specified exemptions schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission, print of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on the respective copies of the B/E. The procedure for execution and maintenance of Bond/BG in the system will be like any other Bond. 13. EX-BOND Bill of Entry 13.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the relat....
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....s been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 13.3 Debiting of Bond After obtaining the print out from Service Centre, the Importer /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond amount and other details. 13.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center. The same should be obtained by the Importers/ Customs Brokers from the service center operator. 13.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E including e-payment. Bank of Maharashtra, Airport Extension of Vishrantwadi Branch (BSR Code-0230313) has been authorized for collection of Customs Duty under EDI system in respect of Air Cargo Complex (ACC), Lohegaon, Pune (....
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....-Bond B/E. e) In terms of Board's Circular no. 47/2002 dated 29.07.2002,payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 14. Bonds I Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exe....
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....Window Project: Importers shall electronically file the customs clearance documents at a single point only with the Customs. The permission required, if any, from other regulating agencies will be obtained online without importers/Customs brokers having to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window Project. The same will be obtained through message exchange with FSSAI/DPPQ&S (as per Circular No. 09/2015 dated 31/03/2015), NOC on ICES for use by Drug Controller/Animal Quarantine/Wild Life Crime Control Bureau and Lab Module in ICES for use by CRCL, Textile Committee and other agencies. Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs Single Window Project extending to other locations and Participating Government Agencies. Certain notifications require certificates for eligibility of exemption from various other organizations like the Ministry of External Affairs, Defense, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date Issuing authority and ....
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....voice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively. 19. Bond Management System And Processing Of Bills Of Entry Relating To Goods 19.1 Bond Management System. (i) ICES contains centralized Bond Section, which will be responsible for the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the following: * Registration of Bonds/undertakings, Bank Guarantees, Sureties * Debit and Credit of Bonds for EDI B/Es and Manual B/Es * Closure of Bonds, Bank Guarantees * Enhancements * Generating data for Issue of recovery notices * Generating data for Issue of reminders * Generation of MIS reports (ii) The Revolving / co....
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....uments & conditions for acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC / DC, the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security, etc., shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 19.3. Processing of Bill of Entry (with Bond):- Consequent upon the introduction of the Bond Management System, the Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below: (i) Declaration in the Ser....
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....e legal requirement of the assessment of the B/E". If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. (v) Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; * Date of credit * B/E No. and Date * Amount credited * Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) (vi) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. (vii) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific B....
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....;PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty, if any, assessed shall be deposited with the designated bank, as usual. The Bill of Entry will not be registered in the shed / a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1.5 to f....
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....e of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, & Importer's & Exchange Control copies of the B/E. 21. Assessment Involving RSP INCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/Customs Brokers shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following particulars should be furnished. Invoice S No Item Sl No. Description Price No. of Units Retail Sale ------------ No.--------- (with specifications) ---------- Rs. Per unit......" (iii) The importers/Customs Brokers would be required to declare the retail sale price of the items to which the provisions ....
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.... be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 22.2 Post clearance: After final order/report is given by the Special Valuation Branch, the final assessment shall be carried out in the system. 22.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 & 2 attached to the CBEC....
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....tion, and Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col. (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B Classification Details (1) Invoice Serial Number (2)Actual Invoice Number (3)Classification Details Item No002E RITC 8 Digit CTH A D Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTHNotfn. Sl No. 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = Item S. No. in the notification PS No.= Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CT H, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than....
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.... Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on the copies of Bill of Entry. 26. Levy of Addl. Duty for Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure 'E' for filing Column 39(B) (5) - CETH CODE. 27. General 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 i....
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....t documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location such Customs Broker should immediately get registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Air lines/Agents, Consol Agents: EGM shall be filed electronically by the Air Lines/Agents at the Gateway Ports. Before filing EGM, the Air Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any of the existing Customs location where ICES 1.5 is operational. 3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account details of the exporter with any Authorized Bank/dealer of foreign exchange is required to be registered in the ICES 1.5. Directory of Authorized Dealers 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 fo....
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....antity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Please refer Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., the relevant currency codes for the respective currencies from the list of currency codes appended to this Trade Facility Notice will only have to be used. Use of incorrect code will result in incorrect conversion of the currency into Indian Rupees. Please refer Appendix 5 3.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Country Code as indicated in the list of country codes appended to this Trade Facility Notice have to be used. Please refer Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct port code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licenses: EDI messages between Customs and DGFT for a number of license types have been enabled. Therefore, ....
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....on. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods to the Air Cargo Complex. 4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, 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....
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....EDI System is seven days only. Therefore, if the export goods are not registered within 07 days from the date of shipping bill, the shipping bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-I 5.1 As per the procedure in EDI, there would be no GR-I. Exporters /Customs Brokers would be required to make a SDF declaration in the Shipping Bill checklist. It would be filed at the stage of "goods arrival". The Appraiser is required to verify such declaration in the checklist and endorse the same in the system. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 5.2 The exporters are required to obtain a certificate from the bank through which they would be realizing the export proceeds. If the exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained from each of the banks. The certificate(s) would be submitted to Customs and registered in the system as mentioned above. These would have to be submitted once a 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....
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.... to, AC/DC will pass the SIB. 8. CUSTOMS EXAMINATION OF EXPORT CARGO 8.1 On receipt of the goods in the Export Shed in ACC, Lohegaon, the exporter will contact the Examining Officer/lnspector and present the checklist with the endorsement of Custodian of arrival of goods on the declaration, along with all the original documents such as Invoice, Packing List, ARE-I (AR-4), etc. He will also present additional particulars in the form at Annexure C (Export). 8.2 The Officer will verify the quantity of the goods actually received against that entered in the system. He will enter Annexure C particulars in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Srl. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the Export ....
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.... the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 11. DRAWAL OF SAMPLES 11.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System. Therefore, no separate registers will need to be maintained for recording dates of samples drawn. Three copies of the test memo will be prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - (i....
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.... been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 14. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 14.1 AC/DC (Export) will give permission for issue of short shipment certificate, shut out or cancellation of 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 LOS....
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....wback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 19.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on "First Come First Served" basis. There is no need for filing separate drawback claim. The claims will be processed based on the 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 ....
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....ry Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser / Supdt. (DBK) shall process claim online and submit it for approval by AC/DC(DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 19.10 The Drawback facility can be enabled only after getting registered with DG DBK. Same will be notified in due course. 20. EXPORT OF GOODS UNDER 100% EOU SCHEME 20.1 The Exporters can get the export goods examined by Central Excise / Customs Officer at the factory even prior to filling of Shipping Bill. Self-sealing facility is also available. The exporters shall obtain the Examination report in the form annexed as Annexure'C1' to this Trade Facility Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereaf....
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....for imports. Details of such licenses would also be available on the home page of website www.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 21.2 There is no need of registration of file number / license number and obtaining a Customs Registration number at this port. As the licenses issued under DES / EPCG will now be received online from DGFT and would be available at this airport, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bonds / LUTs and execute BG in accordance with the provisions of the Customs Circular(s) in force and as per the statutory requirements of the relevant Customs Notifications, to the designated officer, at this port as this port is the port of registration in the licenses, for raising debits in bonds / LUTs and monitoring such bonds / LUTs. Importers are required to quote the license number on the respective Import documents in case t....
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....e Appraiser/ Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register &verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/Customs Broker, which would need to be mentioned on the declaration forms (Annexure D) at this Air Cargo Complex for export of goods. It would not be necessary thereafter for the Exporter/Customs Broker to produce the original EPCG/DES for processing of the export declarations. 21.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., Export Department and the AC/DC Exports. After the declarations have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licenses for examination and "Let Export" as in other export goods. All exporters availing of the EPCG/DES facilities are requested to immediately get their EPCG/DES registered in the EDI System so that the export declarations are processed expeditiously. 21.8 Further, exporters availing benefit under EPCG/DES in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure ....
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....nded time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Proforma for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d) Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after lst 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....
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....er Board circular 5/2009 dated 02.02.2009. 26 RMS Facilitation : Following procedure would be in place when RMS is activated for exports. (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in ICES will be parsed and processed by RMS on submission and after every amendment (s). The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/ routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will move directly to goods registration after payment of export duty/ cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Requirements (CCRs). The system is designed in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examinatio....
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....e as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB comes for assessment, the Appraising Officer after completion of his scrutiny of RMS instructions and SB declaration shall write a self contained order for examination so as to cover all the critical parameters of examination ( as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB ....
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....m for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer 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/....
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....ners in-charge of Export shall monitor the queries closely. (ix) Recall of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/CHA, the AC/DC in-charge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (x) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exporter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) AR-4/ ARE- 1 (wherever applicable). c) Invoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) SDF (Statutory Declaration Form), wherever required. g) RBI GR waiver, wherever applicable. h) CENVAT declaration, wher....
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.... is no option of having separate 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 wi....
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....efits. 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 the 'Import Manifest (Air Craft Regulations), 1976' the ....
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....cedure 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 which shall be certified by the Export Freight Officer (EFO). Cargo should be shifted to the transshipment warehouse in the export ....
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....pro. 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, MUMBAI - INBOM1 INBOM1 ICD TARAPUR, MAHAGAON, TARAPUR, THANE, MAHARASHTRA NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400038 INBOM4 AIR CARGO COMPLEX, SAHAR, ANDHERI(E) MUMBAI 400099 INBSL6 ICD CONCOR BHUSAWAL B/H SAYALI HOTEL,....
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....TKD6 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. INRAI6 INRTM6 INPRK6 INKHD6 ICD KHEDA, Dhar MP 8 KANDLA - INIXY1 INIXY1 CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA - 370210 9 JAIPUR - INJAI6 INBGK6 ICD CONCOR NEW POWER HOUSE BHAGAT KI KOTHI JODHPUR INBHL6 ICD BHILWARA SECTOR 5 AZAD NAGAR BHILWARA 342005 10 10 INBWD6 ICD RAJSICO SECTOR 9 UIT COLONY BHIWADI RAJASTHAN INJAI4 AIR CARGO COMPLEX SANGANER JAIPUR....
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....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 ICD TUMB, UMBERGAON, DIST VALSAD, GUJARAT SURAT HIRA BOURSE, SURAT INHIR6 17 AIR CARGO, TRIVANDRUM INKUK1 PALLITHOTTAM P.O. KOLLAM, KERALA 691006 - INTRV4 INTRV4 ACC SHANGHUMUGHAM THIRUVANANTHAPURAM KERALA 18 CUSTOM HOUSE, TUTICORIN - INTUT1 INTUT1 CUSTOM HOUSE, HARBOUR ESTATE, TUTICORIN 628004 INTUT6 ICD TUTICORIN, 1663/2B HARBOUR EXP. ROAD TUTICORIN 19 CUSTOM HOUSE, VIZAG - INVTZ1 INGGV1 GANGAVARAM PORT, ANDHRA PRADESH INGNR6 ICD, MARRIPALAM, DISTRICT - GUNTUR, A.P. INKAK1 CUSTOM HOUSE, PORT AREA....
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....W 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 PESO CU CYP CYPRUS POUND CY CZK KORUNA CZ DKK DANISH KRONE DK DJF DJIBOUTI FRANC DJ DOP DOMINICAN PESO DO TPE TIMOR ESCUDO TP ECS ECUADOR SUCRE EC EGP EGYPTIAN POUND EG SVC EL SALVADOR COLON SV EEK ESTONIAN KROON EE ETB ETHOPIAN BIRR ET FKP FALKLAND ISLANDSPOUND FK FJD FIJI DOLLAR FJ FIM FINISH MARKKA FI FRF FRENCH FRANC FR XPF CFP FRANCS PF GMD GAMBIAN DALASI GM GEL GEORGIAN LARI GE DEM DEUTSCH MARK DE GHC GHANA CEDI GH 77 GIP GIBRALTAR POUND GI GRD GREEK DRACHMA GR GTQ GUATEMALA QUETZAL GNF GUINEA FRANC GN 155 5 GT GWP GUINEA-BISSAU PESO GW GYD GUYANA DOLLAR GY HTG HAITI GOURDE HT HNL HONDURAS LEMPIRA HN HKD HONGKONG DOLLAR HK HUF HUNGARIAN FORINT HU ISK ICELAND KRONA IS INR INDIAN RUPEE IN IDR INDONESIAN RUPIAH ID IRR IRANIAN RIAL SND R IR IQD IRAQI DINAR IQ IEP....
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....OMETERS LBS POUNDS W LTR LITERS V MTR METER L MTS METRIC TON W PAC PACKS M QTL QUINTAL W SET SETS M SQF SQUARE FEET SQM SQUARE METER A SQY SQUARE YARDS A GREAT BRITAIN ΤΟΠΤΟΠW UNT UNITS M 2 82 UGS US GALLONS BKL BUCKLES M THD THOUSANDS M TBS TABLETS M TUB TUBES M PRS PAIRS M ROL ROLLS M YDS YARDS MGS MILLI GRAMS M ODD ODDS TOL TOLA HKS HANKS BOU BOU M DECAMETER SDM SQUARE VLS Vials M BGS BAGS CTN CARTON M INC INCHES SHT SHEETS SQI SQUARE INCHES CIN CUBIC INCHES BAG BAG LOT LOTS CQM CUBIC METERS PCS Pieces KGS Kilograms W NOS Numbers W 83 83 APPENDIX-6 Country Codes CNTRY CODE CNTRY NAME AD ANDORRA AE UNITED ARAB EMIRATES AF AFGHANISTAN AG ANTIGUA ΑΙ ANGUILLA AL ALBANIA AM ARMENIA AN NETHERLANDS ANTILLES AO ANGOLA AQ ANTARTICA AR ARGENTINA AS AMERICAN SAMOA AT AUSTRIA AU AUSTRALIA AW ARUBA AZ AZARBAIJAN BA BOSNIA & HERZEGOVINA BB BARBADOS BD BANGLADESH BE BELGIUM BF BURKINA FASO BG BULGARIA BH BAHRAIN BI BURUNDI BJ BENIN BM BERMUDA BN BRUNEI BO BOLIVIA 84 == BR BRAZIL BS BAHAMAS BT BHUTAN BV BOUVET ISLAND BW BOTSWANA BY BELARUS BZ BELIZE CA CANADA ÑÑ COCOS (KEELING ISLANDS) CF CENTRAL AFRICAN REPULIC CG CONGO CH SWITZERLAND CI COTE D IVOIRE CK COOK ....
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....IA ΤΟ TONGA TP EAST TIMOR TR TURKEY TT TRINIDAD & TOBAGO TV TUVALU TW TAIWAN TZ TANZANIA UA UKRAINE UG UGANDA UNITED STATES MINOR OUTLAYING UM ISLANDS US UNITED STATES UY URUGAY UZ VA VC UZBEKISTAN VATICAN CITY STATE(HOLY SEE) ST VINCENT 90 VE VG VI VN VENEZUELA BRITISH VIRGIN ISLANDS US VIRGIN ISLANDS VIETNAM, DEMOCRATIC REP. OF VU VANUATU WF WALLIS AND FUTUNA ISLANDS WS SAMOA YE YEMEN, DEMOCRATIC YU YUGOSLAVIA ZA SOUTH AFRICA ZM ZAMBIA ZR ZAIRE 91 APPENDIX 7 Scheme Codes Free shipping Bills involving remittance of foreign exchange. 2 1 2 Advance License with actual user condition. Advance License with Suppliers. intermediate 7 3456 1 ∞ ∞ = = 23 ± 9 10 11 12 13 14 15 56 17 Advance License. Advance Release Order. Advance License for Deemed Exports. DEPB-Post Export. DEPB-Pre Export. Replenishment License. Diamond Imprest License. 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. 18 Duty Free (DFRC). Replenishment Certificate 19 20 25 22 7 7 7 7 4 4 Drawback (DBK). Jobbing (JBG) / EOU/EPZ/SEZ/EHTP/STP/ Duty fre....
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....FOR FILING OF BILL OF ENTRY AT SERVICE CENTRE (a) Customs BrokerLicense No. (b) Name (c) Address of the Customs Broker 2. Importer Particulars (a) Importer - Exporter Code (IEC) : (b) Branch Serial Number (c) Name of the Importer (d) Address 3. Type of Importer (Tick) : (a) Government Departments (G) (b) Government Undertakings (U) (c) Diplomatic/UN and its Organisations (0) (d) Others (P) 4. Authorized Dealer Code of the bank 5. Type of Bill of Entry (A) (H) Home Consumption (W) Warehouse 98 (X) Ex-bond : Warehouse B/E No. Ex-Bond Release Details: No. of Packages to be released Package Code Gross weight Unit of Measurement Additional Charges, if any, for purchase on High Seas (HSS_Load) in INR Miscellaneous Load (in INR) Warehouse B/E Date : Warehouse Code : (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) (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 ....
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....r/agent (b) Address (c) Country 28. Nature of transaction (Tick) (a) Sale (b) Sale on Consignment basis (C) (c) Hire (H) (d) Rent (R) (e) Replacement (P) (f) Gift (G) (g) Sample (M) (h) Free of cost (F) (i) Other (0) 29. Terms of Payment (Tick) (a) Letter of Credit (LC) (b) Document Presentation (DP/DA) (c) Site Draft (SD) (d) Free of Charge (FOC) (e) Others 30. 30 Conditions or restrictions, if any, attached to the sale 31. Method of valuation applicable : 32 32. (a) Invoice value : (b) Currency: 33. Terms of invoice (Tick) : (a) FOB (c) Cl (b) CIF (d) CF 34. Freight, Insurance and other charges: 103 -(a) Freight (b) Insurance Rate (%) OR Amount Currency (c) Loading, unloading and handling charges[ Rule 9(2)(b)] (d) Other charges related to the carriage of goods (e.g. daughter : 1% vessel expenses, transit/ transshipment charges etc) : 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 Certif....
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.... Year of Exim Policy 33 34 B.1 Details of Quantity where duty rates on unit of measurement different than in the Invoice: (1) Invoice Serial Number: (2) Actual Invoice Number Item CTH QTY in KGS QTY in SQM No. (1) (2) (3) (4) C. In case of re-import, Shipping Bill Details: (1) Invoice Serial Number 107 (2) Actual Invoice Number Item Invoice Item Port of No. of Sl.No Shipping Shipping Sl.No. in Bill date Bill No. In Export Shipping Shipping Bill Bill Invoice 1 2 3 5 6 Notification No./ Payments made for export on Calculated Calculated Pro-rata basis (In Rs.) Notification Customs Duty Excise Duty 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 Item Sl.No Addl. Duty Exemptio Item Licens Notificatio Licens n/ eRegn. Debit eRegn Debit Sl. No. n Value Unit in Sl.No. No. (Rs.) Qty. in Licens Invoic Requeste d Date e e Y/N 1 2 3 5 6 8 9 E. Additional Duty under 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 followin....
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....ODS Alcoholic Liquors for Human Consumption as notified under proviso to Section 3 ( 1 ) of CTA, 75 Goods of heading 220300 of Customs Tariff Act-75 002011 Not exceeding US $ 20 per case 002012 AD.VAL SPEC. UQC FOR RATE RATE SPEC. RATE 150 Exceeding US $ 20 but not exceeding US $ 40 100 per case 002013 Exceeding US $ 40 per case 75 Goods of heading 220410 of Customs Tariff Act-75 002111 Not exceeding US $ 20 per case 150 002112 Exceeding US $ 20 but not exceeding US $ 40 100 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 75 Tariff Act-75 002311 Not exceeding US $ 20 per case 150 002312 Exceeding 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 ....
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....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 11 State of Origin of Exported Goods 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) 116 a Factory Stuffed (Y/N): Nature of Sample Accompanied (Y/N): C Cargo: Marks & Numbers: Total No. of No. of Loose e f Packages:: Packets: : No. of g Containers: j Gross Weight Net : 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 Numbe....
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....Range Examination Date Officer Name Examination Officer Designation Name 1 2 3 4 5 Supervisor Officer Supervisor Officer Seal Numbers Designation Affixed on Packages 00 6 7 8 9 10 11 124 35. Re-Export Particulars Serial Re-Export Number Particulars 1 Invoice Serial No. 2 3 4 CO 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) 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 3....
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....o bank named herein 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 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 D....