TaxTMI 
TaxTMI 
Inclusion of Export Promotion Schemes for Kattupalli Minor Port (INKATI), Kattupalli Village, Ponneri Taluk, Tiruvallur District 601 120
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....i Minor Port Location (INKATI) has been clustered with Chennai Custom House in ICES, the following groups are assigned to the work relating to Bills of Entry filed under various Export Promotion Schemes. Group Name Exim Scheme Codes Schemes 7A 13, 14, 20 Customs Clearance Permit, Import Licence for negative list of Import items, jobbing. 7B 06,07 DEPB Post Export and Pre Export 7D 01, 02, 03, 05, 17 Advance Licence 7G 11, 12 EPCG 7H 22, 23, 24, 25, 27, 28 DFCC, Target Plus, VKUY, FMS, FPS 7I 26 DEI-A 7R 18 DFRC 7U 21 EOU/EPZ/SEZ 7 All the Bill in respect of schemes for which no sub-group is created will be dealt by Group 7 3. The procedure relating to bond registration, licence registration and assessment of Bills of Entry and processing of TRAS are given as follows : 3.1 Imports under DEPB & 7H Schemes (FPS/FMS/VKGUY/SHIS/SFIS/TPS etc) 3.1.1 Licence Registration/ Approval 3.1.1.1 Import under 7H schemes (FPS/FMS/VKGUY/SHIS/SFIS/TPS etc.) (i) Before filing of a B/E under above said Export Promotion Schemes the related import licence should be registered at t....
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....iginal DEPB licence with incoming or outgoing TRAs at the respective port of clearance shall continue as per instructions issued from time to time in this behalf. 3.3 Processing of Bills of Entry : (i) The scheme code 06 shall be entered at the relevant column at the time of submission of Bills of Entry at the service centre or through ICEGATE. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover. the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) The Board has approved complete inter chang eability i.e. cash and scrip for payment of Customs Duty. Accordingly, to facilitate the trade, an opt....
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....r CIF Value corresponding to the enhanced duty'/CIF against that item. 3.5 DEPB Debit Ledger On registration of DEPB or TRA in the system, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the Systems in the DEPB Ledger. If more than one DEPB is utilised against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the de....
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....y and will return the same to the Licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list. After verification of the checklist he shall present the licence to the concerned Appraiser for registration and take possession of the same after registration. 4.2 Acceptance & Debit of Bonds (i) At the time of registration of licence by the Appraiser in cases where the export obligation has not been fulfilled and option 'N' has been entered in the field "Exp. Oblg', the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled the respective category of Bond should be registered before registration of licence / (ii) The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the Bond will automatically be debited by system for the amount....
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....ences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at 'Annexure-E'. Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 4.6 Debiting of Licence Licence will be automatically debited in respect of Electronic B/E and Electronic Transfer Release Advice and for debiting manual B/E. For debits of licence value and quantity, in the case of el....
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.... license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) Where B/E if files at Service Centre, 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/CHA. The importer/CHA will check the details entered in the system and errors if any pointed out to the service center operator for carrying out corrections in the system. The CHA/imported before returning the check list to the operator for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the CHA/Importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of qty., value and duty foregone for debit jn the Bond etc. 4.10 Assessment of B/E (i) The CHA/Importer should present the check list obtained after submission of the B/E to be Appraiser along with all the required documents and the related licence. The Appraiser will ....
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....ll of Entry Entry of Bond details (i) In the Appendix format for declaration for data entry S. No.18 has been added to capture the details of registration of various Bonds including the Bond for 100% EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate :- Y' for Bond No if Bond is already executed with Customs at the point of import; "C' for Cex. Certificate where the Bond is executed with Central Excise authorities and a procurement certificate has been issued by them, 'N' where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Biff of Entry. Where the option given is 'N' the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. The impotter should indicate in the format the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it would be t N' i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate as the case may be in....
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....exemption, Till rollout of RMS, after processing by the Appraiser the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print of the Bill of Entry can be obtained from Service Centre. (iii) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the Central Excise Officer to Assessing Officer along with the un-assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. After completion of the assessment, the Bill of Entry shall be put to Bond queue for execution / debiting of Transit Bond. Unless the Bond is debited in the system, the B/E will not be available for registration for examination and out of charge. A letter to CEX Authorities requesting for confirmation about re-warehousing will be sent from the Bond Section. 6. AVAILING EXEMPTION UNDER JOBBING SCHEME Notification No. 32/97-Cus exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required to i....
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.... Officer at the factory even prior to filling of Shipping Bill. Self sealing facility is also available. He shall obtain the Examination report in the form annexed as "Annexure B' to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent 'Let Export'. The Exporters/CHA shall present the goods for registration along with Examination Report in 'Annexure B', ARE-I, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'B' and other documents such as document of transportation, ARE-I etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an 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 ....
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....visions of the Customs Circular(s) in force and as per the statutory requirements of the relevant Customs Notifications, to the designated officer, at this port as this port is the port of registration in the licenses, for raising debits in bonds/LUTs and monitoring such bonds/LUTs. Importers are required to quote the license number on the respective import documents in case they intend to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bill of Entry for imported cargo. 9.3 For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Bills of Entry and Shipping Bills to DGFT wherever imports/exports have been affected under licenses received online from DGFT under DES/EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds/LUTs and the BG, if any, after causing necessary verification. 9.4 For any amendment....