TaxTMI 
TaxTMI 
Computerized Processing of Bills of Entry under the Indian Customs EDI System-Imports(ICES/I) at Custom House, Kandla
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....cence 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 the internet. 5. IMPORT GENERAL MANIFEST: 5.1 All the Shipping Lines / Shipping Agents or an....
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....he 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 ₹ 60 b. Each additional block of 5 items ₹ 10 c. Amendment fee per block of 5 items ₹ 20 d. Amendment fee for additional block of 5 items ₹ 20 e. Re-assessment ₹ 20 f. Entry of IGM ₹ 60 g. Floppy submission ₹ 1....
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....ification (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 10.00A.M. to 4.30 P.M. on all working days and it will be entered in the System the same day. 6.10. The Centre Operator shall carefully enter the data entered in ANNEXURE-A and hand over the resultant checklist to the CHA/ Importer for confirming the cor....
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....ve, 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 basis of the claims made in ANNEXURE-A. In case the Assessing Appraiser/Superintendent does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the System. On approval by the Assistant / Deputy Commissioner (Group), the query will be printed in the Service Centre f....
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.... 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 Bills of Entry, which have been assessed by the "System". 11.2 All the Bills of Entry where the assessable value is more than ₹ 1 Lakh will thereafter go to Assistant /Deputy Commissioner for counter signature. 12. ENQUIRY 12.1. Enquiries about the status of any Bill of Entry may be made at the "query counter" set up at the Service Centre or from the Information Kiosks put up adjacent t....
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....ion) 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): - i. Duty paid challan in original. ii. Copy of Delivery order. iii. Copy of Bill of Lading. iv. Invoice in original. v. Packing List in original. vi. Certificate of origin in original. vii. Exemption Certificate in original if the notification so requires. viii. Copy of the bond or undertaking executed, if any. ix. GATT/WTO declaration duly signed by the importer. x. Technical literature, catalogue etc. xi Copy of the request for Green channel....
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....ry 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 retained by the Appraiser/Superintendent at Dockyard/CFS, KPT. 15.9. The CHA/Importer shall present the remaining two copies of the Order of Clearance to the custodian along with the Importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Master Bill of Lading, House Bill of Lading and number of packages etc. At this stage one copy of the Order of Clearance shall be returned to the CHA/Importers after enclosing the Gate Pass No. and date on the same and one copy of the Order of Clearance shall be retained by the custodian. 15.10.....
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....sed 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 conveyance i.e., Shipping Line / Steamer Agent or any other person would be required to submit a written request to the Assistant / Deputy Commissioner ( Imports ) seeking amendment of IGM particulars giving the reasons thereof. If satisfied, the Assistant / Deputy Commissioner may carry out the amendment on the System through the module provided for this purpose. The detailed procedure in this regard has been laid down at para3 of Public Notice No. 9/2004 dated 26.4.2004. 19. AMENDMENT OF BILL OF ENTRY 19.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the CHA/Importer may seek amendment of the Bill of Entr....
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....all 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 Entry Inward of the Vessel and not on the date of filing of the Bill of Entry, in terms of Section 15 of the Customs Act, 1962. 21. THE PROCEDURE FOR CLEARANCE UNDER DEPB SCHEME: 21.1. VERIFICATION OF THE DEPB : The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place, as per various Instructions/Circulars issued by CBEC from time to time. For this purpose, original DEPB issued by DGFT shall be produced to the Designated Officer in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The Designated Officer shall verify each Shipping Bill in the System through the DEPB verification menu provided for. In case any manually processed Ship....
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....ave 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 ADVICES (TRAs) 21.3.1 Issue of Release Advices : If the DEPB holder intends to utilize the DEPB at a Customs Station other than the port of registration, an application shall be made to the Designated Officer in the existing format. However, an additional column indicating the DEPB Registration No. shall be incorporated in the same. If the Designated Officer is satisfied on examination of the request on merits, he may grant permission for issue of TRA. Following particulars shall be entered in the System through the menu relating to Transfer Release Advice: i) Release Advice No. ii) Release Advice Date iii) DEPB Registration No. iv) Custom Station to which issued v) IEC of R.A.holder (if different from DEPB holder) vi) DUTY CREDIT AMOUNT transferred vii) Export FOB amount transferred viii) ....
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....d 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 and balance on duty payment then he should clearly indicate in Bill of Entry, the Quantity/Weight for which he wants DEPB/payment of duty. 21.4.4 For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating 'Y' or 'N' in column 2 of S.No.39D of ANNEXURE-A. The column number 7 (quantity for licence debit), column No. 8(unit) and 9 (serial number of item in the licence list) are not required to be filled in for DEPB Bills of Entry. 21.4.5 If the basic customs duty and the additional customs duty debitable to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 dated 7.4.1997 and 45/2002-Cus. Dated 22.04.2002 for that item. 21.5. CHECK LIST OF BILL OF ENTRY 21.5.1 After data entry, checklist will be printed as usual and given to the CHAs/Importers for verifying the correctness of data captured. For identification against the re....
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....Sl.No.39D of ANNEXURE-A; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB corresponding to the enhanced duty / CIF against that item. 21.8. DEPB DEBIT LEDGER 21.8.1 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 System in the DEPB Ledger. 21.8.2 If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the CHA/Importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The Importers /CHA therefore should e....
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....RE-I, annexed to this Public Notice. The form is common for all types of licences, some of the fields may not be applicable to a licence, and therefore, relevant details only should be filled. 22.1.2 It will be precondition of registration of licence that the IE-Code of the licence holder is received by the Customs System from DGFT System and if any information which is necessary for a particular type of licence is left unfilled, System will not accept such incomplete information for registration of licence. However, until the connectivity with DGFT System is established, the IE-Code will be entered manually in the System. 22.1.3 The System will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by System when electronic Bill of Entry is processed, RA is issued, manual Bill of Entry is debited or reduction is made by amendments. To avoid any inconsistency and invalidity the System will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the System will not permit registration. ....
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....ntry of details, a checklist will be printed by the Service Centre operator and given to the RA holder for confirming correctness of the data entered in the System. Service Centre operator will make correction if any and will return the same to the RA holder. 22.4 Submission of Licence/RA in the System 22.4.1 The licence/ RA holder will present the check list of the licence/RA along with original documents to the Designated Officer authorized to exercise option of submission of licence/RA in the System. The Designated Officer will compare the details entered in the System with the original licence/RA. If the details are correct and the Designated Officer is satisfied about the admissibility of registration of licence/RA, he will submit the licence in the System on the basis of the Job Number of the check list. 22.4.2 The System will generate a licence Regn. No. This registration number and date should be endorsed in bold on the original licence/RA. After registration the documents may be returned to the party and copies thereof may be kept in the office file for record. RA will be registered only on the basis of Customs copy of the RA. After registration, Customs copy and imp....
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....der exemption Notification against EPCG licence. 22.7.2 This value of spares will be within the total face value of the licence i.e. the sum of value of all items including value of spares imported against EPCG licence will not exceed the total face value of licence. 22.7.3 No credit of value will be given for spares in case of imports against RA. RA is required to be obtained for spare parts also. If it is first import no RA will be admissible for spares. 22.8 Amendment of licence after registration 22.8.1 Amendment in the licence data after registration can only be made by the Designated Officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will not be permitted by the System. The System will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. 22.8.2 Licence status code at the time of registration will be '0'. The licence if suspended or cancelled after registration, the ....
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....duty forgone for debit in the Bond etc. 22.10 Assessment of BILLS OF ENTRY 22.10.1 All such Bills of Entry will be assessed in Group-VII. For ease of distribution of various category of documents among the officers, the provision has been made in the System to create any one or more of sub-groups in respect of the following Exim Scheme Codes:. Group Name Exim Scheme Codes Schemes 7A 6 ,7,11,12 & 18 DEPB, DFRC, EPCG 7B 1,2,3,5 , 17 Advance Licence 7C 21 EOU 7 8, 9, 13,14 and Others REP & Diamond Import, CCP, Specific Licence, Jobwork All in respect of which no sub-group created. 22.10.2 Such sub-groups will be created by the System Manager depending upon the load of documents. All the Bills of Entry in respect of schemes for which no sub-group is created will be routed to main Group 7. 22.10.3 The CHA / Importer should present the check list obtained after submission of the Bills of Entry to Designated Officer along with all the required documents and the related licence. The Designated Officer will check the correctness of details of licence etc. and also ensure that any amendments made in the licence subsequent to registration of licence, have also been ent....
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.... reports 23.1.2 Both, the Revolving / continuity and the Specific Bonds are registered and maintained in the Bond Cell. The Appraising Group determines the Bond requirement. The type and the amount of bond are decided by the Appraiser/Superintendent and are approved by the Assistant / Deputy Commissioner(Group). However System will assist in determining the type of Bond / Bank Guarantee and value. Bond requirement details will be printed on the Bill of Entry after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The bonds will be managed centrally by Bond/Bank Guarantee Cell under a Assistant /Deputy Commissioner(Bond). 23.2 Registration of Bond 23.2.1 The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties etc. in the System. The CHA/Importer shall furnish the following details for registration: - Bonds / Undertakings * IEC * Bond Type * Bond Amount * * Revolving / Specific * Date of Bond * Date of Expiry * Date of enforcement * Whether BG Y/N * Surety Y/N * Cash Deposit Y/N * Remarks * for Bonds already executed, the existing balance to be captured as opening balance in th....
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....Service Centre 23.3.1.1 In case the CHA/Importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and Bank Guarantee amount is determined by the Appraiser/Superintendent. If Continuity Bond is not there, no declaration (bond) need to be given in the Service Centre. Bond details will be printed on the Checklist. 23.3.1.2 In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU bond is not required. 23.3.1.3 At the submission stage, the validity of bond is checked. 23.3.2 Appraising 23.3.2.1 The Appraising officer has the option to ask for bond as condition of assessment. The following type of Bonds can be opted: * Provisional Duty Bond - General * Test Bond * End Use Bond / Undertaking * Transit * Provisional Duty Bond - Project Imports * Extra Duty Deposit * EOU Bond * Warehouse Bond 23.3.2.2 For Bill of Entry Type `W' : Warehouse Bond is mandatory. 23.3.2.3 EOU Bond: In case of items, where EOU Notification is clai....
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.... finalized no recovery (b) assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the BE. (f) Others.(specify) 23.3.4.2 Bond Ledger Format would be as under - * BE No. * BE Date * Type of Document (manual or EDI) * Debit Amount (Specified by AO) * Credit amount * Date of debit / credit * Officer Id. 23.3.5 Debiting of the Bond for manual Bill of entry: 23.3.5.1 A Continuity or a specific bond shall be accepted & registered in the System. A continuity bond registered in the System can be utilized in respect of an electronic as well as manual Bill 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 / Bank Guarantee etc. After debiting, a debit slip will be generated which can be printed one copy of slip should 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 ....
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....Superintendent shall specify the amount of bond and Bank Guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the Dockyard/CFS for examination & out of charge till the duty is paid and the bond and Bank Guarantee as specified has been debited. The details of bond debit or the bond requirements shall be printed on the provisionally assessed Bills of Entry. Details of a debited bond will also be printed on the Importer's copy and Exchange control copy of Bills of Entry. 23.5.4 In case any Cash deposit is required to be taken, the Appraiser / Superintendent can specify the amount of Cash deposit , the Challan for Cash deposit will also be printed with the assessed copy of Bills of Entry which will also be deposited with the designated bank like the duty and fine/penalty. 23.6 High Seas Sales Consignments 23.6.1 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. As is currently the practice, the software has been designed to provide for both the options namely, the ultimate buyer paying a percentag....
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....ore 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. 23.7.1.2 Following details should be furnished by the EOU for registration. (i) Importer Exporter Code (IEC) (ii) IEC Branch Code. (All other details including BIN shall be captured from the information sent by DGFT against the IEC) (iii) EOU type I - A - EOU - General B - EOU - Aquaculture C - EOU - Agriculture / Floriculture D - EOU - Granite E - EOU - gems and jewellery F - EOU - Others (specify) II - STP III - 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 ....
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....sessment under EOU to the designated Appraiser / Superintendent ( 100%, EOU ) for making assessment. 23.7.3.2 The Appraiser / Superintendent shall recall the relevant bill of entry on the screen and complete the assessment on the System after scrutiny of the documents. The System will display EOU bond details or Central Excise Certificate. The Appraiser /Superintendent will also be able to view the details of EOU approvals. 23.7.3.3 In case the Importer /CHA has already executed the bond and it is registered in the System, the System will display the amount debited in the bond which is equal to the duty foregone. If the Appraiser/Superintendent desires to change the amount 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 ....
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....nt /Deputy Commissioner (Group). Details of notification, Bond/Bank Guarantee debits will be printed on respective copies of the Bill of Entry. The procedure for execution and maintenance of Bond/Bank Guarantee in the System will like any other Bond. 24 EX-BOND Bill of Entry 24.1 This procedure will apply only to those ex-bond Bills of Entry in respect of which the related warehousing Bill of Entry has been processed under ICES (I) at Kandla Custom House. The CHAs/Importers are required to make suitable declarations at Sr. No. 5 and 19 of ANNEXURE-A which is as under : 5. Type of Bill of Entry (H) Home 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....
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....lable for printing at service center the same should be obtained by the Importers/ CHAs from the Service Center operator. 24.6 Debiting of Bond After obtaining the Print out from Service Centre the Importer /CHA will get the bond debited from Bond section of Custom House and get the suitable endorsement on Bills of Entry with respect to debit of Bond amount and other details. 24.7 Payment 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, int....
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....not been entered at the time of data entry of Bills of Entry. Therefore, all the CHA/Importers who are claiming benefits of such exemption notifications should get respective bond accepted and registered in the System as continuity bond of that category in respect of each notification separately. The bond registered for one Notification 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 gene....
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.... display all the Bills of Entry and related Item S.Nos. in respect of which the bond has been debited. If the conditions of the bond have been satisfied the option to close the bond may be exercised item by item. When 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 t....
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....part of quantity of goods covered by an item in the Bill of Entry if the goods are intended to be sold 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 appr....
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....System. 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 AUSTRIA AT 2 ....
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....d 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 T Notn = Tariff Value notification number/yr I S No. = S.No. of item in the notification Qty = Qty in the unit of measurement on the basis of which Tariff value fixed. 34.2 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 in to Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of bill of entry. For the purpose of computation of value for additional duty under section 3(2) of CTA-75, the basic customs duty ....
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....ntioning 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 presented by the Shipping Line/Shipping Agent. He shall scrutinize the documents submitted by the Importer / CHA and if the details are correct, shall update the field of IGM No. / Year and Inward Date (Arrival Date) in the KBE on screen and enter the examination report. 35.6 Out-of-charge - 35.6.1 Appraiser/Superintendent in charge of the Docks/yard/CFS has will give 'Out-of-Charge' of the KBE. Before giving Out-of-Charge' he shall check the correctness of declaration and the fact that the goods imported fall under the category of goods allowed to be cleared against a KBE. He will verify the permission given by the Additional / Joint Commissioner in respect of the goods covered under para 1 (ix) above. He shall also ensure that all other requirements relating to clearance of the goods have been complied with and all necessary documents like Original Invoice, Copy of B/L, Copy of del....