TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at Port Blair Port (INIXZI)
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.... 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, from other regulatory agencies would be obtained online without the importer/exporter having to separately approach these agencies. This would be possible through a common, seamlessly integrated IT systems utilized by all regulatory agencies and the Importers/Exporters. The Single Window would thus provide the Importers/Exporters a single point interface for Customs clearance of import and export goods thereby reducing interface with Governmental agencies, dwell time and cost of doing business. 1.1 Registration of Import Export-Code (IEC) of the Importer (i) Import Export Code (IEC) is being issued to the Importers by DGFT, details of which are transmitted online to the Indian Custo....
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....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 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E to the concerned Customs officer at the time of....
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....ry 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 software which is free of cost and can be downloaded from the NIC web-site. (http://ices.nic.in/ices/aspx) 1.11 Service Centre charges: The facility of data entry in the filing of IGM, Bill of Entry, etc. is available at the service centre at the Sea port on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Service Centre shall be as follows:- I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE Data entry in respect of manual documents (i) Bill of Entry/Shipping Bill having up to five items: Rs. 80 (ii) Each Additional Block of five items: Rs. 10 (iii) IGM: Rs. 80 (iv) EGM: Rs. 80 (v) Other documents (such as Unaccompanied Baggage, Tra....
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....IGM/EGM/Consol IGMs only through ICEGATE. The acknowledgement for filing IGM/EGM/ Consol IGMs would reach the registered e-mail address of the Shipping Lines/Steamer Agents/Consol Agents. The message exchange formats for filing IGM/ EGM/ Console IGMs are available at ICEGATE Website http://www.icegate.gov.in at http://www.icegate.gov.in/ ICES 1.5.htm. The Shipping Lines/Steamer Agents/Consol Agents may prepare/use their own software for filing IGM/ EGM/Consol IGMs in the prescribed message exchange formats. 2.2 Amendment of IGM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. When there is any change in the cargo or container parameters (Like amendment, deletion, and supplement). b. When Consol manifest is filed In both the cases, the IGM line information is substantially altered. Further, there are cases of amendment to consol manifest too. 2.3 For amendment of IGM and Consol manifest at the Gateway Port, System level approval by the Customs Officer is required. Hence the following procedures are followed for IGM/ Consol amendment. (i) IGM/Consol amendments applied before grant of Entry Inwar....
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....n 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 'Annexure C' and present the same to the service centre operator along with copies of import invoice and packing list. The information furnished in Annexure 'C' should be correct, complete and legible. Incorrect and invalid entries may get rejected on entry of data. The Service centre shall accept the declarations in Annexure C during the working hours of the Port. The system would accept data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration....
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.... centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist as a token of correctness of the entered data. (ix) The Operator shall enter the authenticated electronic checklist in the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the Customs Broker/Importer. The Bill of Entry No. shall be serially numbered common to all the Custom Houses operating on consolidated ICES 1.5. The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus, the Numeric number combined with date ....
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....m 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 incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software developed by NIC is provided free of charge at ICEGATE website. (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in mind while filing in RES software too. 3.3 Self Assessment The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System (ICES) either through ICEGATE or by way of data entry through the service centre a bil....
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....orrectly 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 seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry. Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system, the ICES validates....
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....r 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. 5.1 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 rolled out along with EDI. RMS may be introduced depending upon the number of documents processed. 5.2 Second Check Appraisement In case the Assessing officer does not agree with the `self-assessment of duty, he shall raise a query in the system. On approval by the AC/DC (Group), the query will be printed in the Service Centre for being passed on to the Customs Broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the change in classificatio....
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....r 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. 5.5 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of one assessed copy of Bill of Entry shall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs Broker/Importer from where the Bill of Entry had been submitted to the Customs system. 6. Payment of Duty and electronic transmission of Delivery Order After the assessment is completed, assessed Customs copy of the B/E would be made available to Importer/Customs Broker. The assessed duty shall be paid through the Customs E-payment gateway in the ICEGATE portal. It is mandatory to deposit duty amounts above Rs. 10, 000/- through online payment only. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-pay....
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....er 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 Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge. Also, in cases of facilitated Bills of Entry where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty and registration of the Bill of Entry by the Inspector/Examiner. (iii) The Importer/Custom Broker have now been given the option to register the goods online through their login on ICEGATE website. The CHA/Importer can apply for the goods registration in respect of all the eligible BEs after the payment of applicable duties and arrival of goods at the Customs St....
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....rance. Based upon the Bills of Entry which are ready for clearance in this automated queue the proper officer would be able to directly and immediately grant clearance on the System. Besides greatly reducing the dwell time of the goods that are pending only for the grant of such clearance, this will reduce the interface of the trade with the department personnel to the advantage of both. 7.8. The Bills of Entry which are fully facilitated by the Risk Management System will also be automatically routed to the proper officer for giving clearance after registration has been completed by the importer. 8. 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 proces....
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....ANCE AUTHORISATION, DFRC/DFIA, EPCG, REP, etc. which require import licence for availing benefits under the aforesaid EP schemes shall be processed under ICES 1.5. The procedure mentioned below will be followed: 12.1 Registration of Licence (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.gov.in. (iii) The present procedur....
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....e system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA 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 continu....
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....gainst the EPCG licence. This value of spares will be within the total face value of the licence, i.e., the sum of value of all items including the value of spares imported against EPCG licence will not exceed the total face value of the licence. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admissible for spares. 12.7 Filing of Bill of Entry (i) Licence details, value and quantity should be furnished in respective column at S. No. 39.E of the Annexure 'C'. (ii) Unit of measurement of qty. will be the same as per the licence. In case, the unit of 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. '0' should be indicated in column 9 of the Format indicated above. Against one item in the B/E, only one licence will....
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.... 13. Imports by 100% EOUs:- 13 .1 Registration 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. 1. 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 ....
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.... of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed, the words (EOU) & notification no. /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 un-assessed copy of the Bill of Entry, after submission, shall be taken by the Importers. 13.3 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 retrieve 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 B....
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....ob work and subsequent re-export subject to conditions specified in the said notification. Importers claiming the said exemption would 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. 14A: Availing Exemption under Chapter 3 Schemes: The scrips issued under chapter 3 of the FTP 2015-2020 would follow registration as prescribe....
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....On completion of data entry, a check list will be generated by the system against the respective Job No. The Importers should ensure that the details of invoice S.No, item S.No.and the quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 15.2 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. 15.3 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 ....
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....er. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. 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 will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 16. 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 au....
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....rned Central Excise/ GST authority. 18. Certificates/NOC from other Authorities- Indian Customs Single Window Project: Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs 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 Mi....
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....t details will be printed on the B/E after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 20.2 Registration of Bond (i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties, etc,.in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * For Bonds already executed, the existing balance would be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address ....
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....d is not registered, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise/ GST Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraisement: The Appraising Officer has the option to ask for Bond as a condition for assessment. The following type of Bonds can be opted for: • Provisional Duty Bond - General • Test Bond • End Use Bond / Undertaking • Transit Bond • Provisional Duty Bond - Project Imports • Extra Duty Deposit • EOU Bonds • Warehouse Bond B/E Type `W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise/ GST authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bon....
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....EC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the Importers and fulfillment of their export obligation preferably through the concerned Central Excise/ GSTDivision and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) A Continuity Bond or a specific Bond shall be accepted & registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per....
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....any, assessed shall be paid, as usual. The Bill of Entry cannot be registered in the shed / docks 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 duty and fine/penalty. (c) Facility has also been provided to the group Appraiser and AC/DC. in ICES 1.5 to finalize assessments of provisionally assessed Bills of Entry. 21. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage loading over the invoice price....
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....EDI: 22.1 The assessment of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: a. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. b. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. c. 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 ....
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....ucer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at 'www.cbec.gov.in' and 'www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3)Classification Details tem No. RITC 8 digit CTH A D Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTH Notfn. Sl No. 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD No....
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.... 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn. = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 25. Assessment of Bill of Entry The tariff value is itself the assessable value. Therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the Importers. The Tariff value will be....
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....nclosed at Appendix 1. The format for registration is at Appendix 2. 2.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 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 existing Customs location where ICES 1.5 is operational. 2.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. The Exporters may note that it would not be possible for the local Customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available, the matter may be brought to the notice of the ICEGATE....
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....ncies in the list of currency codes appended to this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 2.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 2.11 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 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. 2.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the Shipping Bill. However, EDI messages between Customs and DG....
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.... A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 3.5 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 into the Port. 3.6 It may be noted that since the docum....
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....le to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website free of charge.. 3.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 4.0 Consequent to implementation of GST, certain changes in the filing/assessment of shipping bills have come into force: 4.1 The Integrated Goods and Services Tax Act, 2017, under section 16, provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:-- (....
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....f short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports. 4.6 Export Invoice & Item Export invoice should be compliant with GST Invoice Rules : The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of place of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports) etc., as the case may be. The End Use of the Item should be declared against each of the item. 4.7 Changes in D....
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.... Asstt./Deputy Commissioner: i. DFIA ii. EOU iii. EPCG iv. Any other Exim Scheme, if so required 6.3. Apart from verifying the value and other particulars for assessment, the AO/Supdt.and AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DFIA / EOU, etc. He may also give special instruction for examination of the goods. 6.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/B has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATEby those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 6.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, the following procedure would be followed: Movement of Shipping Bills: All the Shipping Bills filed electronically ....
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....fines of RMS instructions. The officer has the freedom to go beyond the instructions and scrutinize other sensitive aspects of the SB which are not referred to in RMS instructions. Whenever the Officer assessing the SB feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner, Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive 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 ....
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...., make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on classification, valuation, benefits under Export Promotion schemes etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by t....
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....s under export promotion schemes, if any, and also ensure compliance with mandatory requirements prescribed under Foreign Trade Policy and/or allied enactments. They are required to check all critical aspects of description like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the Exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and cover all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. Recall of facilitated Shipping Bills:....
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.... to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer selected by the system for examination of the said goods.. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no manual examination report. He will then mark the Electronic S/B to the Appraiser/Supdt. In charge and also forward the checklist along with the original documents to the said officer.. If the Appraiser / Supdt. is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the dec....
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....ould print 02 copies of the Shipping Bills in case of Free and Scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as by the exporter / representative of the Customs Broker (Name and ID Card number of the representative of the Customs Broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges in lieu of the services rendered by the Customs officers will continue. However, in respect of ports where 24X7 Customs clearance is in vogue, no MOT charges are required to be collected in respect of the services provided by the Customs officers. 11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when th....
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....oubt during examination, the exporter can clarify doubts to the Customs officer. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned AC/DC (Exports). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service Centre. 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/B number. Where corrections are required to be made after the generation of the S/B No. or, after the goods have been brought into the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner may allow the amendment. 2. Where the "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 amendm....
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....h the designated bank. 20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 20.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Port Blair Port. 20.2 The Exporters who intend to export the goods through Port Blair Port under claim for Drawback are advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The Exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The Exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 20.4 As indicated earlier Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods c....
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....DI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure F to this Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b) At the time of registration of the bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. d) State Bank of India, Port Blair Branch, Port Blair is authorized for disbursement of drawback a....
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....quest is denied after verification, the rejection letter should carry the information about the details of the eligibility for the rate and cap specified in 'A' column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. (v) It may be noted that only the first drawback amount processed through the EDI system is electronically validated. Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enforced by the Customs officer for the total drawback amount against relevant tariff item. 20.11 Special Advance Authorisation Scheme: i) To give effect to the Special Advance Authorisation Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued providing exemption to fabrics (including interlining) from import duty subject to conditions specified therein. Further, Notification No. 110/2016-Customs (NT) dated 13th August, 2016 has been issued providing, subject to the specified conditions, the alternative All I....
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....#39;, ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System is operational at this port in respect of DES / EPCG licences issued on or after 30th September 2008. As per the procedure prescribed by DGFT, Exporters have to apply for Advance licenses under Duty Exemption S....
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....such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of file nos./ Licenses/Authorizations issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./Licenses/Authorizations issued under these schemes on or upto 30th September 2008, would continue to be followed. 22.6 In case of EPCG/DES (except those issued under Scheme Code 17) issued on or after 30th September 2008 there is no need of any registration at this port. However, in case of EPCG....
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....DESCRIPTION OF RAW MATERIALS". If some inputs which are not in Part-C of the EPCG/ DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS", In the column "IND/IMP", the Exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported, In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilised as per Standard Import Export Norma (SION) should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO is given in the system by the proper officer, the Container shall be stuffed with the goods and sealed and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervise stuffing of containers is expected to enter the stuffing report on the same day. 25 Rebate of State Levies on Textile garments A....
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....im. Any other means of claim shall not be accepted. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate Exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. [While changes have been made in the Service center checklist, RES providers may provide similar option in their packages for facilitation of trade]. Ensuring availment of ROSL: The following changes have been made in the Shipping Bill Checklist & ICEGATE for Exporters to confirm that their choice has been reflected correctly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the items where option has been exercised by giving a scheme code. 2. The option and total ROSL amount thus claimed is reflected in the SB Enquiry available on the ICEGATE website. 3 Declaration-cum-elig....
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.... 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 2017 (during which exports were effected), the statement/BRC needs to be submitted after 1stJuly, 2017. e. Such certificates shall be filed by the exporter AD -wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. f. The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. g. The BRC entry module gives three options for entering the....
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....CES will be disbursed through the branch of the authorized bank. The IGST Refund amount in respect of individual Exporters will be credited directly to the bank account of the exporter, in the authorized bank branch or to any core banking enabled banking account of the exporter, in any branch/bank anywhere in the country (through the NEFT/RTGS). For this purpose, the Exporters are required to register with Customs, the Indian Financial Service Code (IFSC) of the bank branch in which exporter wishes to receive the IGST Refund amount, the core banking enabled account number, bank name and address, using "Annexure-A‟ enclosed with Board‟s circular. The procedure for registration of bank account is the same as existing procedure for registration of bank account for receiving drawback amount. The Customs officer having "CLK‟ role will enter these details in ICES 1.5 and generate a checklist. Exporter/ his authorized representative will check the checklist and confirm its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters wh....