TaxTMI 
TaxTMI 
Procedure for computerised processing of Shipping Bills under the Indian Customs EDI System (ICES) – Exports – at Custom House, Kandla
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.... Bills (except re-export under claim of Drawback under Section 74 of Customs Act, 1962) shall be processed under EDI System only. Under this System, the category of Shipping Bills will be depending on the type of Scheme Code under which an item is declared for export. The Scheme Code has been notified by the DGFT in the EXIM Policy 2002-2007 Vol-I (Handbook of Procedures Vol-I). Detailed guidelines for preparation of electronic Shipping Bills and entry of data in the system are provided in a document "ICES Export Version 2.0" enclosed with the Public Notice. These Guidelines may be carefully studied and kept in view for making Annexure `A' Declaration. The detailed procedure to be followed in respect of the Indian Customs EDI Systems-Exports at Custom House, Kandla shall be as under: 3. DATA ENTRY FOR SHIPPING BILLS 3.1 Exporters /CHAs are required to register their IEC codes, CHA License Nos., and the Bank A/C No. (for credit of Drawback amount) in the Customs Computer Systems before an EDI Shipping Bill is filed. 3.2 For registration purposes, Exporters/CHAs can approach the Customs counter at Service Centre at Room No. 24 in the Custom House with original documents . Th....
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....in one command at any stage of processing). b) Query Printing : Rs. 5/- per query VI Processing of EGM : Rs. 60/- VII Entry of Licences : Rs. 60/- VIII Un-accompanied Baggage Declaration : Rs. 60/- IX Floppy Submission : Rs. 10/- 3.6 The Service Centre operators shall carefully enter the data on the basis of declarations in Annexure A made by the Exporter/CHA. After completion of data entry, the checklist will be printed by the Data Entry Operator and shall be handed over to the Exporter/CHA for confirmation of the correctness of the data entered. Thereafter, the Exporter/CHA may 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 CHAs/Exporters are clearly indicated on the checklist against the respective fields and duly authenticated by CHA/Exporters . 3.7. The system automatically generates the Shipping Bill number. The operator shall endorse t....
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....ot be subjected to any processing. The Shipping Bill number should also be indicated on the invoice when goods are presented for examination. For determining the validity date of the quota the relevant date would be the date on which the full consignment is presented to the customs for examination and the date is duly recorded in the computer system. 5.2. Certification / N.O.C. of other agencies involved in export clearance such as Cotton Textiles Export Promotion Council, Wildlife Inspection Agency under the Convention on International Trade in Endangered Species (CITES), Regional Deputy Director (Wild Life) or Chief Conservator of Forest or The Divisional Forest Officers, Engineering Export Promotion Council, Agricultural Produce Export Development Agency (APEDA), Central Silk Board, All India Handicraft Board, Assistant Drug Controller, Archaeological of Survey India, Spices Board, Tea Board, Coffee Board, Tobacco Board, Hazardous waste management, Ministry of Environment and Forest, Department of Defence Products and Supplies, Directorate of Animal Husbandry, Directorate of Marketing and Inspection (DMI) ; Govt. of India, Chemical and Allied Products Export Promotion Council....
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....xport. In case any query has been raised by the Asst/Deputy Commissioner, the same is required to be replied through the Service Centre. The Shipping Bill will be passed by the Asst/Deputy Commissioner after all the queries have been satisfactorily replied to. The status of the Shipping Bill can also be seen on information Kiosks placed adjacent to the Service Centre. 7. ARRIVAL OF GOODS AT DOCKYARD/ CFS, KANDLA PORT TRUST (KPT) : 7.1 The goods brought for the purpose of examination and subsequent " let export" will be allowed entry in the Customs area of Dockyard / CFS, KPT, on the strength of the carting order issued by the Custodian, checklist, Annexure A and SDF. The checklist and Annexure-A should bear the Shipping Bill No. and date given by the Service Centre. The Custodian KPT/CWC will not insist on production of Shipping Bills to allow the goods into the Dock Yard/CFS. If at any stage subsequent to entry of goods in the Dock Yard/ CFS, it is found that the Shipping Bill had not been filed, the Exporter and his CHA will be solely responsible for the delay in processing the documents for export and any consequent damage / deterioration/pilferage in respect of the export....
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....ceed to give "Let Export Order" for the shipment and inform the Exporter or his CHA accordingly. The checklist and the declaration along with all original documents will be retained by the Appraiser/Superintendent. In case of any variation between the declaration in the Shipping Bill and physical documents / examination report, the Appraiser/Superintendent of Dock Examination will mark the Electronic Shipping Bill to the Assistant/Deputy Commissioner of Customs ( Docks Examination). He will also forward the documents physically to Assistant/Deputy Commissioner of Customs and instruct the Exporter or his CHA to meet the Assistant/Deputy Commissioner. In case the Exporter agrees with the views of the Department, the Shipping Bill would be processed accordingly. However, where the Exporter disputes the views of the Department, principles of natural justice would need to be followed before finalizing the issue. After Let Export Order, the goods shall be presented to Appraiser / Superintendent (Docks Preeventive ) who will designate a P.O to supervise the loading of the goods. In order to provide the procedure for loading of bulk cargo under P.O supervision, Annexures-K is provided and ....
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....ied for the purpose in this Public Notice to the Examining officer (PO) in the Dock. j) The examining officer (PO) as per the procedure stipulated in this Public Notice will register the particulars of Annexure-C in the computer and mark the Shipping Bill to the Appraiser / Superintendent who will complete all the formalities of assessment before giving "Let Export" in the system. After the "Let Export" is given by the Superintendent/Appraiser the Customs copy and the exporter's copy of Shipping Bill will be generated. After obtaining the print out, the Superintendent/Appraiser shall obtain the signature of the Examining officer (PO) on the examination report and the signature of the exporter/CHA on both the Shipping Bills. Thereafter, the Appraiser/Superintendent will sign both the Shipping Bills at the specified place and authenticate the SDF form ( Original & Duplicate ) and return the exporter copy of the SDF to the exporter/CHA. The Appraiser/Superintendent will retain the checklist and other declarations in the Dock alongwith the Customs copy of the Shipping Bills and the original copy of the SDF. k) The exporter copy of the Shipping Bill will be submitted b....
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....the DC/AC(Docks Examination) approves the re-examination of the goods, then container will be brought to the Docks and the procedure specified in para 8.2 above will be followed. c) After Let Export Order, the procedure laid down at para 8.2 above will be followed. 8.5 PROCEDURE IN CASE OF CONTAINERS TO BE STUFFED IN DOCK YARD / CFS KPT : In case of the cargo which is required to be stuffed in the containers in the Dock yard / CFS KPT, the same shall be done under the supervision of P.O. (Dock Preventive), after Let Export Order is given by the Appraiser / Superintendent ( Docks Examination ). The Exporters / CHAs are required to submit the container stuffing sheet as per Annexure - I in triplicate to the Appraiser / Superintendent ( Docks Preventive ) at the time of seeking supervision of the stuffing. The Appraiser / Superintendent ( Docks Preventive) will designate a P.O for such supervision. After completion of the stuffing, the necessary details including the container No. etc. shall be fed in the system by the Appraiser / Superintendent ( Docks Preventive). In such case, print out of Shipping Bill will be generated only after such details are fed in the system.....
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....the quantity number of packages stuffed in the containers / goods loaded on vessel the Superintendent ( Docks Preventive ) will put a remark on the Shipping Bill in the system and that Shipping Bill requires amendment or changed quantity. Those Shipping Bills also will not be taken up for the purpose of sanction of Drawback / DEEC logging, till the Shipping Bill is suitably amended for the changed quantity. 10.2 The P.O. ( Docks Preventive ) supervising the loading of container and general cargo into the vessel will give "Shipped on Board" endorsement on the exporters copy of the Shipping Bill. 11. AUTHENTICATION OF DOCUMENT The Exporter or his CHA should produce two copies of the Shipping Bill and S.D.F. to the Appraiser/Superintendent (Dock Examination) for signature. The Appraiser/Superintendent should sign and stamp the original copy of the Shipping Bill and the S.D.F. This will be retained along with the original declarations. He will return the second copy of the S.D.F. and the unsigned second copy (E/P copy) of the Shipping Bill to the Exporter or his CHA for handing over the goods to the Shipping Line / Shipping Agent. The second copy of Shipping Bill will be authe....
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....i. Duplicate - Customs copy to be retained with the second sample. iii. Triplicate - Exporter's copy. 13.2 The Asstt/Deputy Commissioner( Export / Dock Examination), if he deems necessary, may also order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry etc. 14. QUERIES 14.1. Under EDI System, it is anticipated that there will not be many queries since any doubt can be clarified by the Exporter or his CHA during examination. However, in case where the need arises for a detailed answer from the Exporters, a query can be raised by the Appraiser/Superintendent (Export) P.O/Examining Officer or the Appraiser/Superintendent ( Docks Examination ) in the system, which should be confirmed by the Assistant/Deputy Commissioner of Customs (Export/Dock Examination) as the case may be. The Shipping Bill will remain pending and cannot be printed till the Exporter's reply is seen and accepted by the Customs department. 14.2. The following would be procedure where multiple queries are raised by different officers : A query can be raised on a document either by the EO/Inspector or by the App....
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....MENT, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS : 16.1 All permissions for shut out and cancellation of export consignments shall be given by the Asst/Deputy Commissioner( Export ) on the computer system on the basis of an application made by the Exporter/CHA in this behalf. The application shall be accompanied by a "no objection" from the concerned Shipping Line / Shipping Agent. i) Cancellation In this case, the Shipping Bill would have been filed in the system but the goods have not arrived at the Dock Yard / CFS KPT. The Shipping Bill will be cancelled in the system and the SDF, if presented will be cancelled manually. ii) Shut Out In this case, the Shipping Bill would have been filed in the system and the goods are also available in the Dock Yard / CFS KPT, however "Shut Out" is sought when either the order is cancelled or the space is not available in the ship or the mode of export is changed etc., Shut out can be given in the system if the export is not included in the "Gate Statement". Copies of the Shipping Bills and the SDF forms will be mutilated. The Shipping Bill and the corresponding Bill of Lading particulars ....
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....rt shipment is noticed in a case where Let Export Order is given in the system and the Shipping Bill is generated, the quantity shown in the Shipping Bill can be amended by the DC/AC as per the procedure given at para 16.1above. ii) However, if short shipment is noticed in cases, where Let Export Order and loading is given on the checklist before entering details in the system, the Exporter/CHA will seek an amendment of the quantity and the DC/AC will allow such amendment to be entered in the Service Centre. The DC/AC will amend the quantity after assigning reasons and marks the Shipping Bill for further processing. The Exporter/CHA thereafter will file Annexure-C in the Docks with the amended quantity for further processing. 17. CHANGE OF VESSEL / SHIPPING LINE / SHIPPING AGENT / AMENDMENT OF FREIGHT AMOUNT 17.1 It will be mandatory for the Exporter or his agent to indicate vessel name in Annexure - C. Any request for change in vessel name after let export and before stuffing /loading shall be in writing by the CHA/Exporter or the steamer agent depending upon who is the in-charge of the goods and such change shall be carried out by the Preventive Officer in-charge o....
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.... reflect the freight charges borne by the exporter irrespective of the amount received by the Shipping lines and the consolidating Agent or any other person engaged in the entire operation of shipping movement. In the unlikely event of the exporter not being aware of the actual freight, payment by him at the time of filing of Annexure-C, the exporters should, to facilitate early payment of drawback, file a declaration of the freight on the basis of the standard published scheduled of freight fares. Where however the actual freight is higher than the freight declared in the Shipping Bill, it would be the responsibility of the steamer agent to report to Customs every case where declared freight is less than those charged for transaction. The Exporter/CHA will also review each case after shipment has taken place and if the freight borne by them is higher than the one declared in the Shipping Bill, they should pay back to the Customs, the excess drawback claimed / received or duty concession claimed thereon. The Exporter/CHA shall report to Assistant/Deputy Commissioner of Customs and get the Shipping Bill amended if there is any change in Freight or Insurance amount after the Let Expo....
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....praiser/Superintendent, DEEC, who would verify the particulars entered in the computer with the original DEEC and register the same in the EDI system. The system generated Registration No. of the DEEC Book/Licence would be furnished to the Exporter/CHA. This Registration No. should be indicated on the Shipping Bills and in the relevant columns of Annexure A. It would not be necessary thereafter for the Exporter/CHA to produce the original DEEC Book/Licence for processing of the export declarations. 20.3 Exporters who will be filing Shipping Bills for export of goods under the DEEC Scheme would be required to file additional declarations regarding availment/non-availment of CENVAT or regarding observance/non-observance of specified procedures prescribed in the Central Excise Rules, 2002/Cenvat Rules,2002, in the form given in Appendix.II. The declaration should be supported by the necessary certificates (A.R.E-1 or non-availment of CENVAT) issued by the jurisdictional Central Excise authorities. "Let Export" would be allowed only after verification of all these certificates at the time of examination of the goods. The fact that the prescribed DEEC declaration is being made should....
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....9. It is further clarified as follows:- a. While giving details relating to DEEC operations in the forms at Annex A, the Exporter/CHAs should indicate the S.No. of the goods being exported in the column titled "ITEM S. NO. IN DEEC Licence Part E" of Annexure A, wherever applicable. b. If inputs mentioned in DEEC Import Licence only have been used in the manufacture of the goods under export, in column titled "ITEM S.NO IN DEEC Licence PART C" of Annexure A, the Exporters/CHAs are required to give S.No. of inputs in Part -C of the DEEC Book, wherever applicable. c. 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. 21. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 21.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Custom House, Kandla except in respect of re-export of goods under Section 74 of the Customs Act, 1962. In respect of the excluded categories, the export documents will be filed manually and the DBK claims shall also be filed separately with Asst/Deputy Commiss....
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....at CENVAT facility has not been availed. In order to claim drawback under such sub-headings, the Exporters are required to file a declaration as per Appendix-IV to this Public Notice and produce a certificate to this effect from the Superintendent of Central Excise in-charge of the factory of production. b. The drawback in respect of certain goods packed in OTS cans is Rs. 4.50/- per Kg. of the net weight of empty containers. The Exporters availing drawback under these S. S. Nos. are required to file declaration as per Appendix-V along with the certificate from the Superintendent of Central Excise that CENVAT facility has not been availed of on any of the inputs. c. The drawback rates under S. S. Nos. 30.08 and 30.09 are applicable for 1000 boxes of 14 tablets. The Exporter claiming drawback under these S.S. Nos. are required to give number of boxes of 14 tablets each in their Annexure "A" while furnishing information on computer. If the number of tablets in a box is less or more 14, they should declare the number of boxes proportionately in such a way that each box contains only 14 tablets. d. In respect of goods under S. S. Nos. 30.01, declaration as pe....
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....e required to file declaration as per Appendix-XIII l. The Exporters of electric fans, if exporting regulators along with the fans are required to separately enter S.S.No. of fans and S.S.No. of regulators in Annexure "A", so that EDI system may process the claims for fan as well as the regulator. Similarly, the Exporters of bicycle / cycle rickshaw, if exporting accessories also, then they are required to fill relevant S.S. Nos for bicycle/ cycle rickshaw accessories separately. m. The rate of drawback for German silver Artware falling under S.S.No.74.25 is dependent upon content of copper, Zinc and Nickel. The Exporter of this product is required to file information in Annexure A showing content of copper content of zinc and of Nickel separately. n. The rate of the drawback for Galvanised Iron Artware with Brass falling under S. S. No. 74.26 is dependent upon content of Brass and Iron. The Exporter of this product is required to file the information in the annexure "A" showing the content of Brass and content of Iron separately. o. The drawback rates under S. S. No. 73.27, 74.30, 25, 75.02, 78.02, 79.02 and 80.02 are at the rates applicable und....
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....in the Account of the Exporter on the next day and will handle the accounts of the Exporters as per their instructions. Bank will also send a fortnightly statement to the Exporters about the payments of their drawback claims. 22. EXPORT OF GOODS UNDER THE DEPB SCHEME : 22.1. In case of DEPB Shipping Bills Exporter/CHAs are also required to file details as per declaration given at Annexure "G" in the format annexed to this Public Notice at the time of goods arrival, apart from the particulars in Annexure "A". 22.2. While filing information as per format of Annexure "A", Exporters / CHAs are required to ensure that correct Group Code of the goods being exported and the item code of relevant group is clearly mentioned in column 32 of the Annexure "A". Wherever the item No. is alpha-numeric like 69A, 69B, 69C etc. in Group Code No.61 (Engineering) , the Exporters / CHAs are advised to fill Item No. in the same manner as given in the Public Notices issued by D.G.F.T. 22.3. DEPB Credit in respect of item No.37A, 37B, 37C, 37D of Group code No.62 (Chemicals) is some percentage of credit rate for the relevant bulk drug. For proper calculation of DEPB rate, Exporters /CHAs are a....
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....erintendent (Dock Examination) for each item(s).Printout of Shipping Bills at item level will indicate for FOB value as well value for DEPB credit purpose. Exporters are required to apply for the DEPB Licence at the FOB value accepted by Customs and not the value declared by them. However, as the DEPB is issued at the DEPB rate and the value CAP as existing on the date of order of "Let Export" by the Customs and the F.O.B. value ( as accepted by Customs ) converted into Indian Rupees as per the exchange rate for exports, notified by Ministry of Finance, as applicable on the date of order of "Let Export" by the Customs, exporters are advised to apply for DEPB licence at the value accepted by the Customs at the time of exports multiplied by the exchange rate for exports notified by the Ministry of Finance, as applicable on the date of order of "Let Export" by the Customs. 22.8. In case the Exporter does not accept the value determined by the Customs, the exports will be allowed provisionally after taking samples for market enquiry. The words "NOT VALID FOR DEPB" will be printed on all the copies of the Shipping Bill and the exporter will not be eligible for DEPB licence against pr....
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.... at the time of registration of licence will calculate admissible credit on the basis of exchange rate for exports notified by Minstry of Finance, as applicable on the date of order of "Let Export" for DEPB items only and at Customs approved value at the time of export. If the amount of licence is more than the amount of credit calculated by the system, it will not be possible to register a licence and reference will be made to DGFT for correction of amount of credit. If the amount of credit as per Customs Computer matches with the credit as per DEPB licence, computer will generate print out regarding verification of the exports giving details like Shipping Bill no, date, rate of credit, FOB value as approved by Customs and amount of credit etc. DEPB licence will be registered on the basis of printout of verification report duly signed by the A.C/D.C . If a DEPB licence is having Shipping Bills exported from other ports in the same city, the exporter can get the licence registered at any of the ports from where he intends to import the goods in the city after verification about exports from other ports from where exports were effected. Notwithstanding the conditions laid down by DG....
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....he particulars entered, the said printout will be signed by the Exporter. Thereafter, the original EPCG licence along with the attested copy of the licence and the signed printout of the particulars shall be presented to the Superintendent / Appraiser (Export-EPCG). The Superintendent / Appraiser ( Export-EPCG) would verify the particulars entered in the computer with the original licence and register the same in the EDI system. The registration number of the EPCG licence would be furnished to the exporter / CHA, who shall note the same carefully for future reference. The said registration number would need to be mentioned against respective items on the declaration form in Annexure 'A' , for data entry of the Shipping Bill, at the Service Centre for export of goods. All the EPCG Shipping Bills would be processed on screen by the Superintendent / Appraiser (Export-EPCG) and the Assistant / Deputy Commissioner (Export). After processing of EPCG shipping bill by Superintendent /Appraiser (EPCG) and AC /DC concerned, the goods can be presented at the Dockyard/CFS KPT for registration, examination and "Let Export" as is the case with other export goods. After filing of EGM / Generation....
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.... cases the Examining Officer gives the "examination report" and "allowed for export" endorsement on the katcha shipping bill. The Shipping Bills thereafter is admitted by the export department and regularised. Under EDI system, the procedure for export of consignments under Katcha Shipping Bills shall be as follows: 26.2. It is noted that in many cases the exporters who have been filing katcha Shipping Bills are fully aware of the description and quantity of the goods to be exported well in advance except that the export goods are brought after the normal working hours. In such cases the exporters are now advised to file the Shipping Bills in the Service Centre well in advance. The Shipping Bill so filed will be alive in the system for a period of 15 days from the date of the filing of the Shipping Bill. 27. GENERAL: 27.1. Amendments: Any amendment which converts a Shipping Bill from one scheme code to another or addition of fresh licence, requiring appraisal of the Shipping Bill, the AC/DC at the time of approving the amendment on the system shall also ensure that new licences etc being added by amendment, is valid in respect of goods under export. In case, the amendme....
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....ndian Customs EDI System - Exports, an option is given to the Exporter/CHAs to file Annexure- "C"/ "C-1" at the Service Centre itself alonwith Annexure - "A" and the printed checklist would contain the complete information of Annexure - "A" and Annexure- "C"/ "C-1", for verification by Exporters/CHAs before submission of the Shipping Bill. In case, the Annexure- "C"/ "C-1" is notified alongwith the Annexure - "A" in the Service Centre, the Exporters/CHAs will continue to have the option of filing this information at the time of goods registration in the Dock Yard / CFS KPT and option to amend any of the Annexure- "C"/ "C-1" parameters for which data entry was done at the Service Centre, would continue to be available at the time of goods registration. This is to ensure the correct entry of Annexure- "C"/ "C-1" details and timely corrections in case of any error, as corrections after let export order and printing of Shipping Bills is a time consuming process. 27.6 The Exporters/CHAs are required to declare the correct State of Origin of export goods ( such as Maharahtra, Gujarat, West Bengal etc. ) at serial no. 11 of Annexure - "A". The said information is required by Ministry o....