TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at ICD, Multimodal Logistics Park (MMLP), Navagaon, Atal Nagar, Raipur [INRML6]
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....d of Excise & Customs (now Central Board of Indirect Taxes and Customs - CBIC) read with the letter F.No. 16/31/2015- infra-I, dated 04.08.25016 of Director (Infrastructure), Ministry of Commerce and Industry, Department of Commerce, Infra 1 Section, New Delhi, M/S. Container Corporation of India Ltd. (CONCOR), were appointed as Custodians vide Public Notice No. 18/2018 dated 24.09.2018 issued under Section 45(1) of the Customs Act, 1962. Proposal for creation/sanction of posts on Cost Recovery Basis (CRB) has already been approved by the competent authority, which has been duly communicated by the Directorate General of Human Resources Development, CBIC, New Delhi. PART- II INSTRUCTIONS FOR IMPORT IMPORTS Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. From 1st April, 2016 onwards, the Single Window Interface for Facilitating Trade (SWIFT) had been operationalised at all EDI locations. Under SWIFT, the custom brokers, importers and exporters would electronically lodge their Customs clearance documents at a single point only with the Customs and the required permission, if any,....
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....ective policy site and complete the registration in EDI. This is an one-time exercise. 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, listed against the 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 is attached as Appendix 1 and the format for registration is attached as Appendix 2) 1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration is attached as Appendix 3) 1.4 Excha....
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....f all the port codes being too large a number The correct code may be obtained from the respective Carriers or from the UN website (http://www.unece.org/cefact/locode/) 1.9 Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the 'CES 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 licences which are received online by Customs from DGFT. 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 Licence registration attached as Annexure A) 1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest All those who intend to file Bill of Entry or manifest from their office should register themselves with the ICEGATE., The detailed information for registration at the ICEGATE may be obtained from the web-site "http//:www.icegate.gov.in". For remote filing of Bill of Entry, National Informatics Centre(NIC) has developed a software which is free of cost and can be downloaded fro....
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....larations provided by him, check list will be provided at an additional cost of Rs. 10. Any check list in respect of remote filing of the Bill of Entry will cost Rs. 10. 2 Filing of IGM / Consol Manifest The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Import General Manifest (IGM)/Consol Manifest through ICEGATE on a 24 - hour basis. 2.1 Filing of IGM: The Shipping lines or other persons, as envisaged under Section 30 of the Customs Act, 1962, shall submit the Sub Import General Manifest (SIGM)/ Consol Manifest through the Service Centre at ICD, MMLP, Atal Nagar, Raipur, Dist.-Raipur-492101 (INRML6) on all working days from 10.00 A.M to 17.00 P.M. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/SlGM/SMTP/Consol Manifest should be presented at the service centre counter in the prescribed Performa. A checklist would be generated by the Service Centre which would be verified by the authorized representative of the Shipping line and given to the service centre operator for submission after corrections, if any. 2.2 Amendment of IGM after Entry Inwards: In....
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.... agencies and the trade and to increase the speed of clearance, a facility to upload digitally signed supporting documents known as e-SANCHIT has been introduced under SWIFT. Presently, the Bills of Entry are required to be submitted by the authorized persons on ICEGATE after affixing their digital signatures. Implementation of e-SANCHIT would require the authorized persons to submit online all the supporting documents online too on ICEGATE after affixing their digital signatures. For uploading supporting documents on ICEGATE, the authorized persons must open URL https://www.iceqate.gov.in. Login into ICEGATE by using his/her access credentials and then. click on My e-Docs link provided in the menu. The step-by-step procedure for upload of documents is provided on the website. The authorized persons must ensure that they have uploaded all the necessary supporting documents and obtain Image Reference Number (IRN), which has to be submitted in a separate table while submitting the job for BE generation while filing through the Service Centre or through ICEGATE.. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in 'Anne....
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....ed the List No. and Serial No., and if there is space left, generic description of the item. (vii) For example, Nebulizers are covered by S. No. 363 of the Table appended to Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Noffn.Near, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure 'C'. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Custom....
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....emote 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 filed has been authenticated by signing with Digital Signature Certificate or not; (vi) On successful remote submission of data, the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker /Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorre....
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.... To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states. To summarize, Every Importer needs to declare their State of Destination as State Code, GST Type and GSTIN/Identification Code in their Bill of Entry. It may be noted that benefits of Credit flow can happen only when GSTIN is quoted correctly and is matched with GSTN; Valid or active Provisional ID can be quoted in lieu of GSTIN. However, credit would flow only when the same Provisional ID is used to file returns. 4.4. Seamless Credit flow based on Online Reconciliation of IGST with GST Return: In the Pre-GST Era, physical copy of Bill of Entry needs to be submitted to avail the input tax credit of Additional Duty of Customs. Similarly, Physical application along with supporting documents needs to be submitted as per laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be....
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....iii) Appraising Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. (iv) Movement of Bills of Entry from one officer to another takes place automatically on the basis of a pre-determined workflow depending on the roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 4.1 Facilitation of Bills of Entry by RMS for faster clearance of such goods On submission, Bills of Entry would be assessed for risk based on certain dynamic parameters. A print-out those Bills of Entry facilitated by RMS, will be made available to the Customs Brokers/ Importers for payment of duty and getting the goods examined, if required, and for out of charge. It may be noted that the Risk Management System(RMS) may not be....
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....er, the B/E will be moved to the Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment, then he shall indicate his objection online and forward the document back electronically in the system to the Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled, the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for this location. 4.5 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of one assessed copy of Bill of Entryshall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs Broker/lmporter from where the....
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....andatory requirement and may be required on case to case bases. As a measure of simplification, the CBEC vide its Circular No. 01/2015 dated 12/01/2015 provided the importers/exporters with an option to merge their Commercial invoice and packing list if it contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net Weight; f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the examination report is entered in the System the Bill of Entry shall move to Appraiser/Supdt.screen for out of charge. The signature of the Customs Broker/ Importer shall be obtained on the report, in token of that the goods have been examined in their presence. Name of the Customs Broker/ Importer should also be recorded along with his I-Card No. In case of first check Bill of Entry where examination has already taken place and assessed duty had been paid, the ....
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....ate Pass shall be returned to the importers/Customs Broker 6.6 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. Cases covered under Section 48: Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as any normal Bill of Entry. 8. Amendment of Bill of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of the goods, the Customs Broker/ Importer may seek amendme....
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.... (i) 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 Exemption Schemes (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. (ii) The Licences under above mentioned schemes issued by DGFT would be received online by Customs. Such licences would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by exporters at the port of registration for imports. Details of such licences would also be available on the home page of website, www.icegate.qov.in. (iii) The present procedure of registration of file number/licence number and obtaining a Customs registration number at this port would be dispensed with and henceforth the licence number and Customs Registration Number would be one and same. As the licences issued under DES/E....
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.... (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA needs to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from non-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. After successful entry of details, a checklist will be printed by the service centre operator and given to the RA holder for confirming the correctness of the data entered in the system. Service center operator will make the correction, if any, and will return the same to the RA holder. 11.4 Issuing TMs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Fo....
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.... measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence, S. No. of item will be '0'. Therefore, for availing benefits of exemption notification in respect of spares, Item S. No. 'O' should be indicated in column 9 of the Format indicated above. Against one item in the B/E, only one licence will be debited. If the Qty and or value in the licence is not sufficient to cover whole qty and/ or value of an item in the .invoice, the invoice qty should be split into a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer / Customs Broker. The Importer/ Customs Broker will check the details entered in the system and errors, if any, shall be pointed out to the service center operator for carrying out corrections in the system. The Customs Broker/ Importer, before ....
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....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. 1. EOU type: I. A- EOU - General I B-EOU-Aquaculture I C-EOU-Agriculture / Floriculture I D-EOU- Granite l, EOU-gems and jewellery F - EOU - Others (specify) II - STP Ill - 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 need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more tha....
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....words (EOU) & notification no. /yr. & S. No. will be printed at the end 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 unassessed copy of the Bill of Entry, after submission, shall be taken by the importers. 12.3 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 EOU to the designated Appraiser / Supdt. for making assessment. The Appraiser shall retreive the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the impo....
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.... be required to indicate the relevant Exim code and Notification in the columns "Additional information for claiming the benefit under the specified exemption 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 retrieve 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 which shall be approved 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. 13A: Availing Exemption under Chapter 3 Schemes: The scrips issued under chapter 3 of the FTP 2015-2020 would follow registration as prescribed in para 12.1(ii). The scrips issued under older FTP would follow registration prescribed in para 12.1 (i). The other applicable pr....
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....rters 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. 14.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 14.3 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. 14.4 Printing of Assessed B/E After the B/E has been assessed by the Appraising Officer, the Ass....
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....nd number of packages to be cleared against the respective Ex-BondB/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. iii) 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 wilt be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 15. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking Bond 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 particular 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 pu....
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.... Single Window Project (SWIFT) extending to other locations and Participating Government Agencies. Under this single window, upon filing of the Bill of Entry, also known as the Integrated Electronic Declaration, the B/E is automatically referred to the concerned Participating Government Agencies(PGAs) such as Animal Quarantine, Plant Quarantine, Drug Controller, FSSAI, Textile Committee etc., for a No Objection certificate. Out of Charge will be given by Customs for the Bill of Entry only after the concerned Agency enters Release/Out of Scope/ or Provisional NOC for all items of the Bill of Entry. Since, the Agency's office records the NOC online, Customs shall not insist on the physical copy of the NOC. In case 'Rejection' is recorded by the Agency, Customs would take further course of action, including adjudication, under the provisions of the Customs Act, 1962. Certain notifications require certificates for eligibility of exemption from various other organizations like the Ministry of External Affairs, Defence, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC n....
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....ts of measurement other than Kgs. or SQM, the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively. 20 Bond Management System And Processing Of Bills Of Entry Relating To Goods 20.1 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 Bond Management System. 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 / continuity bonds and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissione....
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....nd the 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 to the bond details 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 location of Bond storage in the system 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. shall start with Serial No. 100001. 20.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) ln case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and B....
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....allow debit and the AC/DC has to raise a query to the Importer for submitting a 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. 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) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. v) Timely cancellation of Bonds: Please refer to the CBEC Instruction No. 605/71/2015/DBK dated 02/12/2015 read with C....
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....f Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of charge at the shed / docks. (viii) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained in respect of EOU Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarant....
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....onate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at the Service Centre shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs Broker. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor(till such time RMS is introduced), AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principfes 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, Importers copy & Exchange Control copy of the B/E. 22. Assessment of Special Valuation ....
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....ewed as per the sequence provided in para 3.2 of the said Circular No. 05/2016. All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the said para 3.2 of Circular no. 5/2016. In cases where the importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the importers for any SVB inquiry, the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense with the EDD accordingly. 23. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format, the Serial No. at which the goods/coun....
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....ended. 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 antidumping duty it will be rate of duty. Since the rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S. No. of item in the notification and system directory is the same. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S. No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (l) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A Notfn IS No PS No QTY T Notifn No IS No QTY Exem p.Notf Yr SI No. CTH Notfn ....
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....ion, etc. PART- III INSTRUCTIONS FOR EXPORTS EXPORTS Computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (ICES 1.5) 1. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 %EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10. NFEI Shipping Bills 11. Reward Schemes 2. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at Dhamra Port shall be as follows: - Under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Certain declarations and certificates, etc., that are required to be provided in hard copy should be attached with the export documents when the goods are presented for export. The following pre-requisites....
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.... 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. 2.5 Registration of bank account for credit of Drawback amount:-For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing a Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 2.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned bank's certificate indicating the exchange rate applicable for the date on which the Shippin....
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....egistration shall be required for those licences which are received from the DGFT online. 2.13 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.(please refer Board Circular Nos.26/2017 dt 01/07/2017, 36/2017 dt 28/08/2017, 37/2017 dt 20/09/2017 & 41/2017 dt 20/09/2017, 44/2017 dt 1 8/1 1/2017) 2.14 Registration of bank account for credit of IGST Refund amount: For exports under the claim of IGST Refund, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 3. DATA ENTRY FOR SHIPPING BILLS 3.1 Shipping Bills can be filed through the service centre located in Customs Division, Dhamra or through Remote EDI System if the Exporter or the Customs Broker have registered themselves at ICEGATE. In case the Shipping Bill is filed through Service Centre, the Exporters/Customs Brokers would be required to submit a f....
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.... Bills, EGMs, challans, would not be sequential. 3.7 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. 3.8 Those Exporters or Customs Brokers who intend to use Remote EDI System(RES) to file the declarations 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 provided the facility for submission of customs documents under digital signature. For this purpose, they should register their details with ICEGATE on a one-time basis. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov.in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, ship....
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....be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 4.2 Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 4.3 GSTIN Entity identification : To avail IGST Benefits on Expor....
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....e export goods, or that no refund of IGST paid on export goods shall be claimed. For the transition period, i.e. till the exporters continue to have used inputs on which CENVAT was paid, there will be 3 declarations: DBK001 - "l declare that no input tax credit of the Central Goods and Services Tax or of the Integrated Goods and Services Tax has been availed for any of the inputs or input services used in the manufacture of the export goods." DBK002 - "l declare that no refund of Integrated Goods and Services Tax paid on export goods shall be claimed." DBK003 - "I declare that CENVAT credit on the inputs or input services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017." For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBKOOI or DBK002 and (2) DBK003 5. PROCEDURE FOR GR-I 5.1 As per the procedure in EDI, there would be no GR-I nor SDF. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN....
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....cally in ICES will be perused and processed by RMS on submission and also after every amendment. 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 28/2012Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicte....
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....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 is routed 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 suc....
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....e reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. (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 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 p....
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....query should be detailed and cover all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. (viii) 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 incharge 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. (ix) 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 following 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 instruc....
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....amination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in SIB and the documents or physical examination report, the Appraiser / Supdt. will mark the electronic SIB to AC/DC Exports. He will also forward the documents to AC / DC and advise the exporters to meet the AC / DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the SIB would be processed finally. Where the exporter is not in agreement with the views of the Department, action would be initiated as per the provisions of the Customs Act. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal / e-seal/ RFID seal on each container and make an endorsement on the checklist and Annexure C. Thereafter, the exporter would present the Invoice, Annexure C and the checklist along with all the original documents such as, Packing list, etc., to the desi....
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....ill be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area, a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 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....
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....e "Let Export" order has been given, the Additional/Joint Commissioner (Exports) may allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the. print out of the SIB 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. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 15.1 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. 16. AMENDMENT OF FREIGHT AMOUNT 16. 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.....
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....ck amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different suo-headings of the All Industry rates as notified by the Ministry of Finance from time to time. 20.6 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 status of the Shipping Bill and sanction of drawback claim can be ascenained 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 his own office, if the exporter is registered with ICEGATE. The exporters are advised to reply to such queries expeditiously through the ....
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.... of India, Dakshin Dhamra Branch, Dhamra, Bhadrak is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less than the entitled amount, then the exporter can file an application for supplementary claim for the 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 the 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. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under rule 6 the Customs and Central Excise Duties Drawback Rules, 2017 shall continue to declare the figure "9801" as an identifier under the Drawback details in the shipping bills filed. (ii). The exporters opting for claim of brand rete under rule 7 of Drawback Rules, 2017 shall declare the figure "9807" as an identifier in the shipping bill under the ....
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...., 2016 has been issued providing, subject to the specified conditions, the alternative All Industry Rates (AIRs) of drawback in the Drawback Schedule for the exports made against the Special Advance Authorisation in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 13th August, 2016. These notifications may be downloaded from cbec.gov.in. ii). For the alternative AIRS relevant tariff item has to be suffixed with suffix 'C' or suffix 'D' for the situation when Cenvat facility? has not been availed or when Cenvat facility? has been availed, respectively, instead of the usual suffix 'A' or suffix 'B'. In the option to claim Brand Rate of duty drawback in terms of rule 7 of the Drawback Rules 1995 with the Special Advance Authorization, the procedure in Annexure 1 with Circular No. 29/2015-Cus dated 16.11.2015 has relevance. However, the exporter shall have to declare the figure '9807' as identifier (in the shipping bill under the Drawback details) followed by the tariff item number of the goods as shown in column (1) of the Schedule and followed by the character 'D'. Based on this, the shipping b....
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....or after 30th September 2008. As per the procedure prescribed by DGFT, exporters have to apply for Advance licenses under Duty Exemption Scheme (DES) and licenses under Export Promotion Capital Goods Scheme (EPCG) to DGFT. As per the Handbook of Procedures Vol l, exports under DES can be started immediately on generation of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly, DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license, the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes issued by DGFT would be received online by Customs. Such licenses would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of website www.iceqate.qov.in. As mentioned above, exports under DES can be started immed....
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....ed on or after 30th September 2008 there is no need of any registration at this port. However, in case of EPCG/DES issued prior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their EPCG/ DES (issued upto 19th June 2014 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs Broker. The EPCG/ DES would need to be presented to the 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 port 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 declarat....
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....ected to enter the stuffing report on the same day. 25 Rebate of State Levies on Textile garments Attention of Exporters/ Customs brokers/ members of Trade is invited to the Scheme for implementation of Rebate of State Levies on textile garments (ROSL) notified vide Notification Nos. 12020/03/2016-IT dated 12.8.2016 and 31.8.2016 issued by the Ministry of Textiles . Further, the Central Government (Ministry of Textiles) has issued Notification No. 12020/03/2016-IT dated 13.8.2016 notifying the rates of rebate in Schedule / and Schedule Il. Additionally, CBEC has issued Board Circular 043/2016Cus dt.31.08.2016 and 18/2017-cus dt 20.03.2017 which provides the guideline framework for implementation of this scheme. Furthermore, vide Board's Circular No.2812017-cus. Dt 06/07/2018, Revised rates of Rebate of State Levies on Export of Garments and textile made-up articles have been notified w.e.f. 01.07.2017 ROLS Scheme: In the ROSL scheme, the Central Govt. provides rebate of State levies comprising of State VAT/CST on inputs including packaging, fuel, duty on electricity generation and duties and charges on purchase of grid power, as accumulated through the stages of pro....
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....e option and total ROSL amount thus claimed is reflected in the SB Enquiry available on the ICEGATE website. 3. Declaration-cum-eligibility as detailed below is printed on the checklist. I declare that, I have not claimed or shall not claim credit/ rebate/ refund/ reimbursement of these specific State Levies under any other mechanism and I am eligible for the rate and rebate claimed for. Further, declare that an Internal Complaints Committee (ICC), where applicable, in pursuance of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 has been constituted. RES vendors may ensure that their RES versions are compliant to changes in (1) & (3) as stated above. SB Message format has also been revised accordingly. ROSL Disbursal: ROSL would be disbursed as per procedure detailed in para 8 of the above referred Board Circular. For speedy disbursal, Exporters may ensure that the Account No. already registered for drawback disbursal is live and valid, as the ROSL disbursal would be made to the same account. The disbursal shall be in parallel with drawback albeit separately. The status of disbursal would be displayed on ICEGATE sep....
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....by entering the IE code of the exporter and accordingly initiate action to recover drawback. g. The BRC entry module gives three options for entering the details of foreign exchange realization. h. If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. i. If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the SIBS pertaining to the given period screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. j. If the negative statement furnished by the exporter gives the list of SIBS, for a particular six month period, for which foreign exchange has not been realized (and implication foreign exchange has been realized for all other SIBS) then, the off....
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....ved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting IGST Refund also. It may be added that there is no option of having separate accounts for drawback and IGST Refund. 29.2 Registration of GST registration number Besides bank accounts, each exporter claiming IGST Refund need to provide GST Registration Number and register the same in ICES 1.5. Necessary details should be provided in part "B" of said Annexure along with self certified copy of GST Registration number. 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 GSTN. 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 IGST Refund. ICES 1.5 will not accept shipping....