TaxTMI 
TaxTMI 
Computerized Processing of Bills of Entry under the Indian Customs EDI System-Imports(ICES/I) at Custom House, Kandla
X X X X Extracts X X X X
X X X X Extracts X X X X
....mpanied Baggage / T.R. 3. Importers/CHAs are required to register their IEC codes, CHA licence numbers in the Customs Computer Systems before an EDI Bill of Entry is filed. For registration purpose, Importers/CHAs can approach the Customs counter at Room No. 24, Service Centre, in the Custom House with original documents. The formats of the declaration forms to be given by the Importer and CHA are given at Annexures 01 and 02. It is reiterated that it will not be possible to process the documents under the System, without registration. 4. In the beginning, Bill of Entry will be entered in the System at the Service Centre either through data entry or through floppy submission. Those, who want to submit the data through floppy, are requested to go through the ICEGATE website www.icegate.gov.in for details on data structure. After the connectivity with ICEGATE is established and the CHA/Importers become conversant with the EDI procedures, the option of filing the Bills of Entry through ICEGATE would also be made available and the same will be notified separately at a later date. In the ICEGATE, Importers/CHAs can electronically file their Bills of Entry from any where, through t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....under EDI System. It may also be clarified that the IGMs to be submitted would have the complete details as are being given presently by the Shipping Lines / Shipping Agents in the manual filing of the documents. 6. CARGO DECLARATION BILL OF ENTRY: 6.1. The CHA shall file a declaration for clearance of cargo in ANNEXURE-A (instead of B/E) at the Service Centre. Certified copies of invoice and packing list shall be enclosed along with ANNEXURE-A. The declaration may be filed by the Importer himself but he will require prior permission of the Assistant/Deputy Commissioner(EDI). The representative of such "Self" Importer will carry the authority letter from the authorized signatory of the importer and shall thereafter indicate their name and designation in the declaration and would be required to submit documentary evidence to establish their identity. 6.2. The schedule of charges for data entry in the Service Centre shall be as follows :- A. Non-EDI users (who get data entry done at Service Centre) - a. Entry of Annexure A having up to 5 items Rs. 60 b. Each additional block of 5 items Rs. 10 c. Amendment fee per block of 5 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (HS) and CTH Nos. shall be indicated in eight (8) digits and CETH in six (6) digits, without any decimal in between (e.g. 850110 and not 8501.10). Number in three (3) digits followed by the issuing year shall indicate a Notification (e.g. 101/98, 021/02). Moreover, the Notification shall be the parent one and not the amending Notification. 6.8. In respect of goods for which benefit of Notification No. 21/2002-Cus dated 01.03.2002 is claimed, against the entry 'Generic Description' in ANNEXURE-A, list No. and the serial no. of the list shall be mentioned in addition to the generic description of the item. The Centre Operator will feed first the list no. and serial no., and if there is space left, generic description of the item. For example, Liquid Crystal Displays are covered by S. No. 244 of the Table of Notification No. 21/2002 (list 26, Sr. No. 22). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L26/22,Liquid Crystal Displays 90138010 021/02, Sr. No. 244 6.9. ANNEXURE-A shall be accepted only if it is complete in all respects and legible. The declarations can be presented at the Service Centre between....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ments as per Para 15.2 of this Public Notice. The Preventive Officer, incharge of the gate, will verify the marks, numbers and no. of packages etc., as per the details given in the Bill of Entry and permit the cargo to be taken out, only after all the details are tallied. 7.4 Notwithstanding anything herein above, Assistant / Deputy Commissioner ( Dock Examination ) shall retain the right to re-examine any package or consignment. 8. SYSTEMS APPRAISAL In a number of cases, the System will appraise Bills of Entry automatically. In such a case, the System will print Customs copy of Bills of Entry along with three copies of TR-6 challan, for getting the goods examined, if required and for 'Out of Charge'. All the Bills of Entry which are appraised by the 'System' would be audited before giving 'Out of Charge'. The System Appraisal Scheme is a Notification basis scheme and not description based. If the Appraiser/Superintendent (Audit) finds that the Bill of Entry is not fit to be cleared under System Appraisal Scheme, he may forward the Bill of Entry for regular assessment. 9. SECOND CHECK APPRAISEMENT 9.1. The electronic Bills of Entry will be assessed on the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ure etc. at the Dock Yard / CFS, KPT for examination of the goods. After carrying out the examination, Preventive Officer shall endorse the examination report on the Bill of Entry as well as in the System and attest all the documents submitted alongwith the Bill of Entry and catalogue etc. found with the consignment. 10.4. After the examination is completed, the CHA/Importer shall present this hard copy of the Bill of Entry to the Assessing Appraiser/Superintendent, who will complete the assessment in the System, with approval of Assistant / Deputy Commissioner (Group). Immediately thereafter, the System will print Customs copy of Bill of Entry along with three copies of TR-6 Challan. It may be noted that amendments will normally not be allowed in cases of Bills of Entry under first check appraisement. 11. AUDIT 11.1 All the Bills of Entry which are appraised by the '"System" would be audited before being given "Out of Charge". While the Auditor would be auditing the Bills of Entry assessed by the officers on the EDI System he will, in addition, also audit Bills of Entry which have been assessed by the "System". This procedure will be followed in respect of all....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ster / PC whether there is any alert issued in respect of the importer, item of consignment. The Preventive Officer/Assistant will stamp the un-assessed copy of the Bill of Entry (in respect of first check cases) or the Customs copy of the Bill of Entry (in respect of second check cases), as the case may be after recording the factual position and return the same to the CHA/Importer, who will then approach the Appraiser/Superintendent (Docks Examination) for examination of the consignment. 15. EXAMINATION OF GOODS: 15.1 In the case of System and second check appraisals, the CHA/Importer, after obtaining the location of the goods from the custodian, shall present the Bill of Entry to the Preventive Officer (Docks Examination) at Dock Yard / CFS KPT for registration and examination of the goods. In the case of first check appraisal, un-assessed copy of the Bill of Entry will be submitted. He will sign the printed Bills of Entry, declaring the contents to be true before submission. 15.2 Along with the Bill of Entry, the CHA/Importer shall present documents, as per the list below (the documents should preferably be arranged in a file cover in the following order): ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e basis of the examination report, the report/comments offered by the Appraiser/Superintendent, the Assistant / Deputy Commissioner (Group) will examine the facts, even raising a further query, if required and take appropriate action, if necessary after following the principles of natural justice. 15.7 After completing the examination of the goods, the Appraiser/Superintendent ( Docks Examination ) would give order for "Out of Charge" . 15.8 After the order of clearance ie; 'Out of Charge' on the computer terminal, the Importer's copy and Exchange Control copy of the Bill of Entry will be printed along with the Order of Clearance (in triplicate) and the examination report at the Dockyard/CFS, KPT itself. All these copies of the Bill of Entry will bear the examination report, Order of Clearance number and name of the Examining Officer and the Officer giving 'Out of Charge'. The Importer's copy and Exchange Control copy of the Bill of Entry along with two copies of the order of clearance shall be returned to the CHA/Importer after the concerned officer has put his signature. One copy of the order of clearance will be attached to the Customs copy of the Bill of entry....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Bill of Entry. 16.3 In case of first check examination, recording of examination report would only be on the un-assessed Bill of Entry. The CHA/Importer will produce this copy to the Assistant/Deputy Commissioner (Group) who will ask the Assessing Appraiser/Superintendent to enter the examination details in the System, verify them and get finalized the assessment. 16.4 Apart from these exceptions, the procedure detailed at Para9,10 & 15 would mutatis mutandis be applicable in respect of examination of the goods at CFS, Gandhidham. 17. SECTION 48 CASES In cases where imported goods have not been cleared for home consumption or warehoused or transshipped within 30 days from the date of the unloading thereof at the port, data entry in such cases shall also be done as usual. However, the CHA/Importer is required to indicate "Y" at Sr. No. 6(D) of ANNEXURE-A, for extension of time limit under Section 48 of Customs Act, 1962, alongwith reasons, thereof and the Bill of Entry No. in such cases shall be assigned only after the necessary permission by the Assistant/Deputy Commissioner(Import). 18. AMENDMENT IN IMPORT GENERAL MANIFEST The person in-charge of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pped is expected to arrive within 30 days from the date of presentation. 20.2 The CHA/Importer may file a Prior/Advance Bill of Entry if he has the copies of the Bill of Lading and the invoice. The Bill of Entry would be filed and assessed in the same manner as indicated above. However, instead of generating 3 copies of Bills of Entry and duty payment challan, the System will generate one copy of the Bill of Entry to inform the CHA/Importer about the assessment details. The final print out containing three copies each of the Bill of Entry and challan would be generated after the IGM details and/or entry inward details, as the case may be, are entered in the System. If there is any change in rate of duty, the Bill of Entry shall be reassessed. 20.3 If there is a delay of more than 30 days in the arrival of the Vessel, fresh Bill of Entry would have to be filed. 20.4 The rate of exchange to be applied for calculating the value of the goods shall be the rate prevailing on the date of filing the Prior/Advance Bill of Entry. The rate of duty applicable to goods sought to be cleared against Prior/Advance Bill of Entry would be that applicable on the date of Ent....
X X X X Extracts X X X X
X X X X Extracts X X X X
....printed by the System. The DEPB holder shall verify the details of DEPB in the check list, if the same is correct, the DEPB holder shall sign the check list and return the same to the Designated Officer. The Designated Officer shall then register the DEPB in the System. 21.2.4 On registration of DEPB, System will generate a "REGISTRATION NUMBER" which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which DEPB has been registered. For further activities, either for debiting against a Bill of Entry or obtaining a Release Advice, only this registration number shall be used. It may be noted that without the Registration number no activities can be carried out on the EDI System in respect of a DEPB licence. 21.2.5 The DEPBs which have already been partly utilized before the introduction of on-line processing will be registered for the balance of DUTY CREDIT and FOB of exports in the manner as stated above. 21.2.6 In case any change in the data of DEPB is required to be made after completion of registration, the same can be done by the concerned Assistant / Deputy Commissioner. 21.3 TRANSFER RELEASE....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... procedure for assessment of Bill of Entry will remain the same. 21.3.3 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice can be re-credited by the concerned Assistant/Deputy Commissioner. 21.4. CLAIM OF EXEMPTION AGAINST A DEPB / DEPB-TRA 21.4.1 The normal exemption can be claimed as usual against an item in the Bill of Entry under S.No.39D of ANNEXURE-A. 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. 21.4.2 For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. 21.4.3 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 Bill of Entry. In case, where Importer wants to clear some quantity under DEPB Scrip ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ignatures on debit sheets of DEPB scrips. The Appraiser/Superintendent will retrieve the Bill of Entry on screen and assess the Bill of Entry in respect of all the items and shall countersign the debits in the original DEPB. 21.7.2 After assessment by the Appraiser/Superintendent, the Bill of Entry will move on screen to the Auditor for concurrent Audit and from the Auditor to the concerned Assistant/Deputy Commissioner. The Auditor as well as Assistant /Deputy Commissioner will need to retrieve the Bill of Entry for assessment. 21.7.3 After assessment, the assessed copy of the Bill of Entry will be printed alongwith the TR-6 challan containing the duty to be paid by the CHA/Importer. The duty required to be paid shall be paid at the State Bank of India, Kandla Port branch, New Kandla by Demand Draft / Cash as per prevailing practice of duty payment. The system of manual debit of DEPB Scrips alongwith electronic debit will continue till further orders. 21.7.4 Where the Appraiser/Superintendent, during the process of assessment, denies the exemption claimed under Sl.No.39D of ANNEXURE-A; changes the tariff heading or enhances the value resulting in increas....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oods in the System, in the respective field of duty credit and Export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB scrip in triplicate. The copies of this print will be attached with the manual Bill of Entry, DEPB file and DEPB scrip. CHA/Importers are therefore required to register the DEPBs even when clearances are sought against manually assessed Bills of Entry. 22. PROCESSING OF BILLS OF ENTRY UNDER OTHER EXPORT PROMOTION SCHEMES Bills of Entries relating to other Export Promotion Schemes like DEEC, DFRC, EPCG, REP etc. which require import licence for availing benefits of exemption notifications will be processed under ICES (I) as per under-mentioned procedure: 22.1 Registration of Licence 22.1.1Before filing of a Bill of Entry under any of such Export Promotion Schemes the related import licence will required to be registered in the System. Data entry of the licence details will be made at the Service Center. For the ease of data entry, details of the licence will be furnished by the licence holder in a Form as per ANNEXURE-I, annexed to this Public....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... list and shall present the licence to the Designated Officer for registration and take possession of the same after registration. 22.2 Acceptance & Debit of Bonds 22.2.1Where the export obligation has not been fulfilled an 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 / RA. 22.2.2 The Bond and Bank Guarantee will be accepted, registered and debited as per procedure given at succeeding paras of this Public Notice. 22.2.3 The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing Bill of Entry electronically the bond will automatically be debited by the System for the amount of duty foregone. 22.2.4 Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 22.3 Registration of incoming Release Advice 22.3.1Incoming Release Advice will be registered for the given value and quantit....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ilable for print. The check list signed by the holder of licence and the office copy of the RA will be retained by the Designated Officer for record. 22.5.3 Importers copy and Customs copy of the RA will be issued to the holder of licence and the Customs station where RA will be utilized for clearance of goods. No amendment of RA will be permitted after it has been issued by System. Fresh RA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized RA. 22.5.4 No RA will be issued manually. 22.6 Debiting of licence Licence will be automatically debited in respect of Electronic Bill of Entry and Electronic Release Advice. For debiting manual Bill of Entry, the figures of value and quantity will be entered by the Appraiser/Superintendent in the System through a Menu for this purpose. 22.6.1 Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser/Superintendent as usual. 22.7 Exemption for Spare Parts under EPCG Scheme 22.7.1 The System will create a ledger of face value and item wise value & quantity. Item S.No. '0' has be....
X X X X Extracts X X X X
X X X X Extracts X X X X
....G 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. 22.9.4 Against one item in the Bill of Entry only one licence will be debited. If the Qty &/ or value in the licence is not sufficient to cover whole qty &/ or value of an item in the invoice, the invoice quantity should be split in to a separate item in the Bill of Entry for debit against another licence or for normal assessment. 22.9.5 Bond/Bank Guarantee details should also be provided wherever so required. 22.9.6 After successful entry of data of the Bill of Entry in the System, a check list will be printed by the Service Centre operator and given to the CHA/importer. The CHA/ Importer 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/ Importers before returning the check list to the operator for submission of Bills of Entry in the System should ensure that licence details are also correct. 22.9.7 The operator will exercise option of submission o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....taken for records. 22.11 Printing of the assessed Bills of Entry After assessment a print of assessed copy of the Bills of Entry will be taken by the CHA/Importer from Service Centre. The print of Bills of Entry will contain duty-paying Challan if duty is payable and statement of debit of licence for value/ qty and debit of bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence. 22.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of Bills of Entry after out of charge will be same as discussed in forgoing paras. 23. PROCESSING OF BILL OF ENTRY WITH BOND: Processing of Bills of Entry relating to goods:- (i) Purchased on high seas sales basis (ii) Exempted under 100% EOU schemes (iii) Exempted under Notification No.32/97 (Job work) will also be done under (ICES)-I of the EDI System. The detailed procedure to be followed in this regard is as under: 23.1 Bond Management System. 23.1.1 Under ICES, there is a provision for centralized Bond Cell, which will be respo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on No. etc.) • Remarks Cash Deposit • Challan No. • Date • Amount • Date of Deposit 23.2.2 The bond detail shall be entered in the Bond Cell. On entry System will assign a job no. and check list is generated. The CHA/Importers shall satisfy with the correctness of details. The corrections if any shall be made and job shall be submitted. 23.2.3 After submission the job shall be forwarded to Assistant / Deputy Commissioner designated to accept the bond. The CHA/Importer shall present the original bond documents to the respective designated Assistant / Deputy Commissioner for acceptance. 23.2.4 The Assistant /Deputy Commissioner shall observe all the instructions regarding acceptance of bond issued by the Board / Custom House from time to time. After satisfying that the documents submitted are in order & acceptable the Assistant /Deputy Commissioner shall retrieve the bond details on screen by entering the job no., view the entries made in the System. If the information in the System match with the documents & conditions for acceptance of the bonds are satisfied, the Assistant /Deputy ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.....3.2.4 Provisional assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. 23.3.2.5 The Appraising Officer has to specify Type of Bond, Bond Amount, Bank Guarantee%, Bank Guarantee amount, basis for bond amount at the Bill of Entry level. Assistant / Deputy Commissioner (Group) has to confirm the action of Assessing Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. 23.3.2.6 On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the Bill of Entry. 23.3.3 Assistant / Deputy Commissioner (Bonds) 23.3.3.1 Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the Importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Dockyard/CFS, KPT. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. 23.3.3.2 The CHA/Importer has to give a written request to Assistant / Deputy Commissioner (Bonds) for debiting the bond against a Bill of Entry. The CHA/....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... be attached with the Bills of Entry and other copy given to the Importer /CHA. 23.3.5.2 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 utilise it against a manually processed Bill of Entry as per procedure indicated alone in respect of a continuity / revolving bond. 23.4 Warehousing Bill of Entry 23.4.1 For Warehousing bill of entry, the type of bill of entry should be indicated as 'W'. The CHA/Importer may indicate the bond details if a continuity bond has already been executed in the same manner as has been explained in respect of 100% EOU, in the succeeding paras. 23.4.2 The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. 23.4.3 The System at the time of assessment of a Warehousing Bills of Entry shall display before the Appraiser/Superintendent the requirement of bond equal to double the amount of duty payable. The Appraiser/Superintendent at the time of the assessment can change the Bond / Bank Guarantee amounts. W....
X X X X Extracts X X X X
X X X X Extracts X X X X
....where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. As is currently the practice, the software has been designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price to arrive at the final price payable. 23.6.2 Where the goods have been purchased on High Seas Sales basis, option `Y' should be indicated at Sr. No 5(C) in ANNEXURE-A and the particulars of the original importers i.e. Seller of goods on high seas, should be indicated. At Sr. No. 36 of ANNEXURE-A, additional expenses incurred for purchase on High Seas, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. 23.6.3 In case goods relate to more than one invoices, the High S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....- EHTP (iv) EOU Approval No. (v) Approving Authority (vi) Approval date (vii) Valid till (viii) ECC (Assessee Excise Control Code) (ix) Central Excise office location code Commissionerate Division Range 23.7.1.3 Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 23.7.2 Filing of Bill of Entry Entry of Bond details 23.7.2.1 In the ANNEXURE-A 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. 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' Central Excise Certificate. No............DT..............." 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 Bill of Entry. Where the option given is 'N' the S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ount for debiting the bond he can select through change option and change the amount for the bond debit & Bank Guarantee. Where the Bank Guarantee is not required the amount in the field of Bank Guarantee should be entered as 0(Zero). 23.7.3.4 The Appraiser/Superintendent has the option of removing EOU Notification where the Importer is not found to be eligible for the exemption. 23.7.3.5 Where the CHA/Importer has not furnished bond or Central Excise Certificate, the System will require the assessing officer to specify the bond amount / Bank Guarantee amount. The Appraiser / Superintendent shall specify the Bond & Bank Guarantee amount in System. After processing by the Appraiser the Bill of Entry will be audited by the Auditor and thereafter processed by the Assistant /Deputy Commissioner ( 100%,EOU ). After the assessment print of the Bill of Entry can be obtained. The details of the bond / Bank Guarantee shall be printed on the Bill of Entry where neither bond is debited nor a Central Excise Certificate is indicated the System will print the bond / Bank Guarantee requirements as specified by the Appraiser/Superintendent. 23.7.3.6 In case the CHA/Impor....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Consumption (W) Warehousing (X) Ex-bond : Warehouse B/E No.----------- DT.------------ Warehouse Code (Warehouse Code consists of 6-digit location code, 2-digit serial number of warehouse, ie; INIXY101. If no code is assigned 'other' to be used as code. List of codes of all the existing warehouses is being prepared by the Custom Houses and shall be notified in due course.) INVOICE PARTICULARS 19. For EX-Bond B/E Invoice S.No in EX-bond B/E Whether Import under multiple invoices : Yes/No If Yes, (a) no of invoices : (b) Total Freight : (c) Total Insurance : 24.2 On out of charge of a Warehouse Bills of Entry the System will create a ledger of quantity in respect of all the items included in WH Bills of Entry. For the purpose of filing Ex-bond Bills of Entry in the System details of CHA & the Importer will be entered as usual. In the field of Type of Bills of Entry 'X' will enable for entry of Ex-bond Bills of Entry. A window will pop up for Warehouse Bill of Entry. No. & date. On entry of W/H ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ent of duty Duty will be paid at the designated bank ie State Bank of India, Kandla Port Branch, New Kandla against a challan of Ex-Bond Bills of Entry in the same manner as in the case of a Home consumption Bills of Entry. 24.8 Order of clearance of goods for home consumption 24.8.1 After payment of duty and completing any other requirement of debiting of bond, license etc. the assessed Ex-Bond Bills of Entry along with all other documents should be presented to the Appraiser/Superintendent authorized to give Out of Charge of the Ex-Bond Bills of Entry. The Appraiser/Superintendent shall verify that:- i) the particulars in the Ex-Bond Bills of Entry correspond to the bond register maintained in the Bond Section; ii) the goods are being cleared within the validity period of bond, interest ( amount of interest will not be calculated by the System, therefore should be calculated manually) if any on the Warehoused goods as chargeable under section 47(2) and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid; 24.8.2 After satisfying the requirements relating to clearanc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... can not be utilized for another notification. 25.3 Bond Codes for the types bond are as under: Bond type Bond code Bond Regn. No. End use bond EU Undertaking UT Re-export bond RE 26. Certificate from CEX Authorities 26.1 Where the exemption Notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 the same should also be registered in the System. For this purpose the certificate obtained from the central excise office shall be produced to the respective Assessing Group in the Customs House before filing the Bill of Entry. The Appraiser/Superintendent in the assessing group shall register the same in the System in the same manner as the bonds are registered. The System will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. 26.2 Registration number shall be indicated at S.No. 18 (c) in the Annexure-A for Bills of Entry dat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....hen all the items against which respective bond has been debited are closed, the bond can be cancelled. However, if the Sr. No. of items are closed and the bond is not cancelled the same will continue to be used if there is a balance in bond amount and validity period has not expired. All the documents on the basis of which the items are closed and bond is cancelled will be kept in the related bond file for the purposes of record. 30 Assessment of goods under Sub-headings 5513.23, 5513.39 & 5514.21 of Customs Tariff. 30.1 In case of goods of aforesaid sub headings, the duty of Customs under the Ist Schedule to Customs Tariff Act, 1975 impose duty on the basis of value or weight in KGS or area in SQM of the textile fabric covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in KGS and also the Qty. in SQM in addition to the value of the such goods. Provision has been made in the System to enter qty in KGS and qty in SQM in respect of above sub-headings. The System will calculate duty on value, on KGS & on SQM and will dete....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d at different retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. 31.5 The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act., 1976, the rules made there under or any other law in this behalf. 31.6 Quantum of abatement need not be declared since the System would apply the said reduction with reference to the Central Excise Tariff Heading. 31.7 Details of such items for which RSP has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and RSP declared in respect of all such articles, which require declaration of RSP. 31.8 The declared RSP can be amended at different stages subject to appropriate approvals wherever required. 32. ASSESSMENT OF SPECIAL VALUATION BRANCH BI....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Notifications issued do not have a defined structure; therefore, these Notifications have been re-structured in tabulated form providing a unique S.No. of an item and a unique S.No. of producer/exporter of goods from a specified country. Due to re-structuring of the Notifications in to a defined format the S.Nos at which the goods/country/producer/exporter are appearing in the Notification of the Ministry may differ in the Notification directory. Therefore, the directory may be carefully studied to identify the correct S.No. of 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 down loaded from the said websites for reference. 33.2 The country codes, currency codes and units of measurement used in the directory are the same as being used for filing of normal Bills of Entry. In the case of goods produced / exported from 'European Union' the country code 'EU' has been used in the directory and shall be applicable to the following countries who are existing members of European Union: COUNTRY CODES SNO COUNTRY Country code 1 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the Sl..No. of item in the Notification and System directory is the same. The CHAs/Importers are advised to make suitable declarations at Sr. No. 39B (Classification Details) of ANNEXURE-A Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. Sr. No. 39B (For Tariff Value purposes) Classification Details Item No. RITC 8-dgt CTH ANotn I S.No P.S No QTY Exemp. Notn/yr Sl No CETH Notn/ Sl No. T Notn I S No. Qty 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. ( 3 ) above refer as under ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....cally which shall be printed along with assessed copy of KBE. 35.4 Payment of Duty - After the challan for payment of duty has been generated, the duty shall be paid at the designated Bank as usual, during the banking hours. Out-of-charge against Bill of Entry KBE would not be possible till duty has been paid in the Bank and Bank's message has reached the Customs EDI System. 35.5 Examination of Consignment - The designated P.O. will carry out examination of the cargo in respect of KBE. Before entry of "Examination Report" in the System, the P.O. shall enter the IGM number, date and year alongwith the Inward date (Arrival date) in the KBE, as provided by the CHA/Importer. The following documents are to be presented to the P.O. - (a) Bill of Lading (b) Invoice and Packing list (c) Delivery Order, clearly mentioning the IGM no., Voyage No. and date (d) Other required documents such as Certificate / NOC from the Port Health Officer / Assistant Drug Controller / Plant Quarantine Officer, etc. wherever required. The P.O. shall check the B/L No. and Date, HBL No. and Date from the hard copy of the IGM p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nly the action under law will be initiated for recovery of duty not paid/short paid, but the facility of direct delivery will also be liable to be withdrawn. After completion of audit the disposal of the KBE shall be in the same manner as in case of a normal Bill of Entry. 36. CANCELLATION OF IGM 36.1 In case of non-arrival of Vessel or some specific other reasons the Shipping Line / Steamer Agent can request for cancellation of IGM to the Assistant /Deputy Commissioner(Import) specifying the reasons for cancellation. If satisfied, the Assistant/Deputy Commissioner will permit data entry of the cancellation request of IGM in the Service center. 36.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Line / Steamer Agent electronically if filed through EDI interface or it is communicated as a "printed check up cancellation message" from the Service Centre and can also be checked up from the enquiry window of the Service Centre. 36.3 It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 37. GENERAL 37.1 With a view to facili....