TaxTMI 
TaxTMI 
Launch of Indian Customs EDI System - (ICES 1.5) for Imports and Exports at M/s Container Corporation of India Ltd., Inland Container Depot (ICD), MMLP, Varnama, Village Varnama, Taluka & District Vadodara, Gujarat (INVRM6)- reg.
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....N: 2023 371 MN000000E1AD F.No. GEN/TECH/csdn/26/2021-TECH : [email protected] [email protected] Date: 15-03-2023 PUBLIC NOTICE NO. 7/2023 - Subject: Launch of Indian Customs EDI System (ICES 1.5) for Imports and Exports at M/s Container Corporation of India Ltd., Inland Container Depot (ICD), MMLP, Varnama, Village Varnama, Taluka & District Vadodara, Gujarat (INVRM6)- reg. PART I: GENERAL INSTRUCTIONS - 1.1 It is brought to the notice of all Exporters, Importers, Custom Brokers, Custodians, Banks, Trade and other stakeholders that the computerized processing of Bills of Entry and Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (hereinafter referred to as "ICES 1.5") will commence from 15th March, 2023 at M/s Container Corporation of India Ltd., Inland Container Depot (ICD), Varnama, MMLP, Village Varnama, Taluka & District Vadodara, Gujarat- 391243 (INVRM6), which, for brevity, will be called ICD, Varnama, which is notified as an Inland Container Depot (ICD) vide Notification No. 12/97- Customs(NT) dated 02.04.1997, as amended vide Notification No. 61 /2018-Customs (N.T.), dated 11.07.2018 issued under cla....
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....er, the Manifest can also be electronically filed through ICEGATE on 24 hour basis. 1.7 It is expected that the Trade and other agencies would strictly comply with these instructions to ensure hassle free functioning of ICD-Varnama. Difficulties, if any, faced may be brought to the notice of the Deputy/Assistant Commissioner of Customs, ICD-Varnama for redressal. PART-II: INSTRUCTIONS FOR IMPORT 2.1. 2.1.1 IMPORTS e- Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. SANCHIT has become mandatory for imports for all Bills of Entry with effect from 1st April 2018 and no physical document will be accepted. The System would simply disallow the filling of Bill of Entry unless it is filed with IRN numbers evidencing that supporting documents have been first uploaded using e-SANCHIT. Board's Circular No. 40/2017-Cus. dated 13.10.2017 and Circular No. 55/2020-Cus. dated 17.12.2020 on the implementation of the application for uploading of supporting documents electronically i.e. on e-SANCHIT may be referred to. Assessment functions carried out by the Appraising officers and Deputy/....
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.... 2.1.6 Goods Registration, Examination & Clearance: After filing of the Bill of Entry, the authorized person (e.g. Importer/Customs Broker) may with his self – assessed copy of the Bill of Entry, approach the designated place for goods registration, document verification and clearance. In case goods are to be examined, the officer examining goods may record the results of inspection/examination online on ICES. 2.1.7 Some types of supporting documents are required to be presented in original (as specified in the respective notifications) for verification of seal/signature etc., for defacement and for debit of quantities / value, Trade should present hard copy at the time of the registration of goods. It may, however, be noted that all supporting documents shall be uploaded digitally, including those documents that must be presented in hard copy, for supporting documents, where a debit of quantity/value is required to be made on hard copy, for every subsequent Bill of Entry filed for import, the latest debit sheet shall be uploaded, the authorized person filing the Bill of Entry should pay attention, while linking supporting documents with Bills of Entry and sho....
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....he Customs authorities indicated in the enclosed chart against respective Custom Houses. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. (List of Custom Houses for Customs Broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 2.4. Registration of Shipping lines/Agents, Consol Agents 2.4.1 IGM / Consol Manifest shall be filed electronically by the Shipping Lines or their agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The Shipping Lines / Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 2.5. Exchange Rates of un-notified currencies 2.5.1 The ICES maintains exchange rates in respect of currencies, the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the Exchange Rate applicable for the date on....
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.... be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licenses which are received by Customs from DGFT online. Such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in the System. (Format of License registration 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD attached as Annexure A) 2.11. Registration at ICEGATE for Remote filing of Bill of Entry or Manifest 2.11.1 Those who intend to file Bill of Entry or manifest from their office, they should register themselves with the ICEGATE. For registration at the ICEGATE, the detailed information may be seen on the website "https://www.icegate.gov.in". For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC website. (https://ices.nic.in) 2.12. Service Centre charges 2.12.1 Facility of data entry of IGM, Bill of Entry, etc. is readily available at the Service Centre at the ICD, Varnama on payment basis. The schedule of charges for various types of services payable at the Service Centre are i....
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....onically filed through ICEGATE on 24 hours basis. The IGM/CONSOL Manifest should be presented at the Service Centre counter in the prescribed proforma (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the shipping line and given to the Service Centre operator for submission after corrections, if any. 2.13.2 Apart from filing of IGM/CONSOL Manifest through Service Centre, the Shipping lines would continue to file a hard copy of the IGM with the Manifest Department. 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 2.13.3 Amendment in the IGM/Console manifest after submission shall be carried out only after approval from the designated Customs authority. i.e. Assistant/Deputy Commissioner concerned. Amendment request shall be entered in the System at the Service Centre and on submission in the System it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested, he will approve the same in the System. 2.13.4 The acceptance of cancellation or otherwise, will be confirmed to the Custodian as well as to the Shi....
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.... Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 3.2.6 In respect of goods for which the benefit of notification is claimed, against the entry 'Generic Description' in Annexure 'C', List No. and the Serial No. of the List shall be mentioned in addition to the generic description of the item. The Service Centre Operator will feed first the List No. and Serial No., and if there is space left, generic description of the item. 3.2.7 For example, Nebulizers are covered by S. No. 363 of the Table of Notification No. 021/02 (list 37, Sr. No. 19). This entry would be described as: Generic Description CTH L37/19, Nebulizers 90189093 Notification No./Year, Sr.No 021/02, Sr.No.363 3.2.8 The Service Centre Operator shall carefully enter the data in the System as is indicated in Annexu....
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..../2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the Customs process documents. 3.3.2 Importers, Customs Brokers, Shipping Lines, and their Agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (https://www.cca.gov.in), following the due process. 3.3.3 Importers, Exporters, Customs Brokers, Shipping Lines and their Agents shall use the Digital Signature Certificate and Web-based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. 3.3.4 On receiving the digitally signed documents, the ICEGATE server-side verifier shall verify the user's credentials, validity of Certificate, Certifying Authorities' credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that ....
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....mporter shall have to quote the Notification No. and Serial No. in the format (Schedule suffixed by Serial No. of Schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the Serial number in the declaration should be “II3â€. (iii) The IGST exemption can also be availed if applicable, by quoting notification issued under section 6 of the IGST Act, 2017, or Customs Act, 1962 as applicable. Similar is the case for GST Compensation Cess Scheduled under Section 8(2) of the GST (Compensation to States) Act, 2017. 3.5.2 Declaration of CETH The Central Excise levy is still applicable on certain goods, while it is not applicable on most other goods. Wherever the additional Customs Duty (CVD) is levied, CETH as applicable may be declared. In case of Non-applicability of CETH, “NOEXCISE†should be quoted. 3.5.3 Identification of GST beneficiary To avail IGST benefits on imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX table of the BE declaration. In any case of non-availment of IGST, State Code along with one of the other identity proofs listed b....
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....tomated environment and workflow according to the jurisdiction of Customs Officers as provided under the law. 4.2 In general, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/ Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on “First Come First Serve" basis. In a specific case, only the Assistant Commissioner / Deputy Commissioner (AC/DC) of concerned Appraising Group are authorized to change priority, if circumstances, so warrant. 4.3 Group has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for ....
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....e shall raise a query in the System. On approval by the AC/DC, the query will be printed in the Service Centre for being passed on to the Customs Broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the classification/ valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case the Assessing Officer and AC/DC, as the case may be, agrees ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs Broker/ Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. 4.6.2 Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/ Importer should deposit (make online payment) duty assessed with the designated Bank. Online payments of duty for importer registered under AEO Progr....
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....ity to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled, the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for the location. 4.9. 4.9.1 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of one assessed copy of Bill of Entry and 3 copies of TR-6 Challan shall be generated by the system. The print out of the same can be obtained from Service Centre or at the premises of the Customs Broker/ Importer from where the Bill of Entry has been submitted to the Customs system. 5. Payment of Duty 5.1 In cases of other than e-payment, after the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 Challans are obtained by the Customs Broker/Importer, copies of the TR-6 Challans shall be presented to the designated bank for payment of duty. The Bank shall verify the particulars in the TR6 Challans from the system and enter the particulars of receipt of amount in the system and return two copies of Challan duly stamped and signed, to the Customs Broker/Importer. The bank will retain one cop....
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....xamination report is submitted in the System, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/ Superintendent's screen for out of charge. The signature of the Customs Broker/ Importer's representative shall be obtained on the report, in token of that the goods have been examined in his presence. Name of the Customs Broker/ Importer should also be recorded along with his I-Card No. In case of first check Bill of Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Superintendent directly for out of charge after payment of duty. When RMS is rolled out and in case of facilitated Bill of Entry, where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/ Superintendent directly for out of charge after payment of duty and registration. 6.5 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Superintendent for out of charge order. ....
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....istered. Similarly, PDF e-Gate pass will be communicated electronically to the importer/ Customs Brokers. 6.10 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA/ Audit and record purposes. 7. Section 48 Cases 7.1 Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the Inland Container Depot, on completion of data entry and submission, the Job No. and details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification, shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will get accepted by system and B/E No. will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8. 8.1 Amendment of Bill of Entry In case of any errors noticed after submission of Bill of Entry, but before examina....
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.... Bills of Entry relating to Export Promotion Schemes like DEEC/ ADVANCE AUTHORISATION/ DFRC/ DFIA/ EPCG/REP, etc. which require Import license for availing benefits of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed: 11.3 Registration of License 11.3.1 Before filing of a B/E under any of such Export Promotion Schemes, the related Import license will be required to be registered in the System. Data entry of the license details will be made by registration clerk. Details of the license will be furnished by the license holder in the form as per Annexure - A. The form being common for all types of licenses, some of the fields may not be applicable to a category of license, and therefore, only relevant details should be filled. It will be a pre-condition of registration of license that the IE-Code of the license holder is received by the Customs System from DGFT System. If any information which is necessary for a particular type of license is not furnished, System will not accept such incomplete information for registration of license. The System will maintain ledger in 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O....
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....and shall present the license to the Appraiser/ Superintendent for registration and take possession of the same after registration. 11.4. Acceptance & Debit of Bonds 11.4.1 Where the export obligation has not been fulfilled and option 'N' has been entered in the field ‘Exp. Obligation:' 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 the registration of license / RA. 11.4.2 The Bond registered against a license / RA will be utilized only in respect of the clearances against that license and at the time of filing B/E electronically, the Bond will automatically be debited by the System for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme EPCG Bond type EC DEEC DE DFRC DE 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD REPL DE 11.5. Registration of incoming Transfer Release Advice (TRA) 11.5.1 If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA need to be issued. A common centralized license ledger shall be maintained by the system....
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....retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the license can be re-credited by entering un-utilized TRA. No TRA will be issued manually. 11.8. Debiting of License 11.8.1 For debits of license value and quantity, in the case of electronic Bill of Entry, 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD the System shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E, the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the license will be made by the importers and certified by the Appraiser as usual. 11.9. Exemption for Spare Parts under EPCG Scheme 11.9.1 The System will create a ledger of face value and item wise value & quantity. Item No. '0' has been created for spare parts against EPCG license. 10% (if as per prevalent EXIM/ FTP) of the CIF of the goods debited to a license will be credited by the system as value permissible for the import of sp....
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....for debit against another license or for normal assessment. Bond/ BG details should also be provided wherever so required. 11.11.3 After successful entry of data of the B/E in the system, a check list will be printed by the Service Centre operator and given to the Importer / Customs Broker. 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD The Importer/ Customs Broker will check the details entered in the system and errors, if any, pointed out to the Service Centre operator for carrying out corrections in the system. The Customs Broker/ Importer before returning the Check List to the operator for submission of B/E in the system should ensure that license details are also correct. The operator will exercise the option of submission of B/E in the system. After submission of the B/E in the system, a check list of submitted B/E should be obtained by the Customs Broker / Importer from the Service Centre operator. This Check List will incorporate B/E number and item/ license wise details of debit of qty., value and duty forgone for debit in the Bond, etc. 11.12. Assessment of B/E with exemption under Chapter 3 Schemes 11.12.1 For ease of distributio....
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....1 Authorization Holders (AH) can apply for suo moto payment of customs duty in case calculation of Customs duty is pending before the concerned RA for regularization of bonafide default in export obligation in the following manner: AH should obtain acknowledgement from the concerned RA of their application showing their own duty calculation. a b During pendency of the said calculation, AH can deposit the self-calculated duty along with interest in cash by challan (showing relevant particulars) in the bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records; and/or Ñ They can produce valid duty credit scrip before the Customs Authority at the said port for debit of the own/ self-calculated duty amount. Such scrip should be the one issued under Chapter 3 (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (2009-14) or chapter 3 of FTP (2015-20) or be a Post-export EPCG duty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the de....
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....The officer designated by Asst /Dy. Commissioner shall verify each Shipping Bill in the system through the DEPB verification menu in ICES. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of Shipping Bill received along with the EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and issuing Authority. After satisfactory verification of all the Shipping Bills, the officer designated by Asst./Dy. Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 11.18. Registration of DEPB 11.18.1 Before claiming exemption under DEPB Exemption Notification 034/97-Cus. dated 07.04.1997 against a DEPB, the license in question is required to be registered in the import system. The officer designated by Asst./Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT....
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.... registration number. This Registration Number should be endorsed on the Importer's copy of TRA (original) and the Customs copy received from the issuing Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in the System through the menu relating to transfer release advice. 11.19.3 a Release Advice No Release Advice Date b Ñ Release Registration No. d 14 g h i Customs Station to which issued IEC of R.A. holder if different from DEPB holder DUTY CREDIT AMOUNT transferred Export FOB amount transferred Invoice No MAWB/BL No./DT HAWB/HBL No./DT. Conditions if any If the DEPB is already registered in the System and having sufficient balance in the Duty Credit and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB holder. If the particulars are correct, the check list will be signed by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the System. The System shall generate three copies of the release advice titled as: a. Customs ....
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....xemption there from, the option shall be exercised by indicating 'Y' or 'N' in column 2 of Sl. No. 41D. The column number 9 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB Bs/E. 11.21.4 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-Cus. etc. for that item. 11.22. Check List of B/E 11.22.1 After data entry, checklist will be printed as usual and given to the Importers/ Custom Brokers for verifying the correctness of data captured. For identification against the respective item, ‘(DEPB)' and Notification 034/97-Cus. will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The Importers/ Custom Brokers should check the details of DEPB No. carefully to ensure that only that DEPB would be debited which he intended to do so. If the entries are correct, the checklist may be returned to the data entry ....
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....uty 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. If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-....
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....actory. 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 12.2. Filing of Bill of Entry Entry of Bond details 12.2.1 In the Annexure 'C' format for declaration for data entry, S. No. 19 has been added to capture the details of registration of various Bonds, including the Bond for 100% EOUS. - 12.2.2 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' GST/C. Excise Certificate No DT…………………..' where the Bond is executed with GST/ Central Excise authorities; and a procurement certificate has been issued by them and 'N' where neither Bond is executed nor GST/Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is ‘N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/ B.G. has been separately indicated in para 18 of this Trade Facility Notice. The importer should indicate in the format, the type of Bond as “EO†for 100% EOUS and indicate details ....
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....ents. The system will display EOU Bond details or GST/ Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. 12.3.2 In case the importer 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 desires to change the amount for debiting the Bond, he can select through change option and change the amount for the Bond debit & BG. Where the BG is not required, the amount in the field of BG should be entered as 0 (Zero). The appraiser has the option of removing EOU notification where the importer is not found to be eligible for the exemption. 12.3.3 Where the importer has not furnished Bond or GST/ Central Excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in system. After processing by the Appraiser, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill....
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....nd modify the Bond/ BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD notification, Bond/BG debits will be printed on the respective copies of the B/E. The procedure for execution and maintenance of Bond/ BG in the system will be like any other Bond. 13. EX-BOND Bill of Entry 13.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Centre for data entry, the following details will undergo a change. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No DT and Warehouse Code ---2 Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3digit serial number of warehouses, e.g., WFD61001. If no code is assigned 'other' to be used as code -WFD60001). INVOICE PARTICULARS For Ex-Bond B/E No-Invoice S.No.----- be Ex-Bonded Item S.No. in invoice in Warehouse B/E item of Import intended to ....
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....of the B/E and duty paying challan will be available for printing at Service Centre. The same should be obtained by the Importers/ Customs Brokers from the Service Centre operator. 13.6. Payment of Duty 13.7.1 Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home Consumption B/E including e-payment. 13.7. Order of Clearance of Goods for Home Consumption 13.7.1 After payment of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that: - a. The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b. The goods are being cleared within the validity period of the Bond, interest, if any, on the Warehoused goods as chargeable under Section 61 of the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 have been paid; C. The rate ....
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....tre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S. No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such notification will not be permitted by the system if the respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the 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. 14.2 The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under: Bond type End use Bond code Bond EU Undertaking UT Re-export Bond RE Certificates/NOC from other Authorities- Indian Customs Single 15. Window Project: 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 15.1 ....
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....ction No. 609/119/2010-DBK dated 18.01.2011. The Customs formations shall duly verify and confirm the details of the importers and fulfillment of their export obligation, preferably through the concerned GST/Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. 17. Assessment of Goods under Chapter 55 of Customs Tariff 17.1 In case of goods of aforesaid Chapter, under certain sub-headings, where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 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 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 determine the highest among the three amounts. The hi....
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....For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details a. Serial No. (as given by the Bank) b. Bank branch code c. Bank name d. BG amount e. BG date f. Expiry date of BG g. Date of enforcement h. Remarks Surety Details a. Serial No. (as given by the party) b. Surety Name c. Address d. Identification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) e. Remarks Cash Deposit a. Challan No. b. Date c. Amount d. Date of Deposit 18.2.2 The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The Importer / Customs Broker shall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After submission, the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. 18.2.3 The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents ....
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..... Transit Bond e. Provisional Duty Bond - Project Imports f. Extra Duty Deposit g. EOU Bond h. Warehouse Bond 18.5.2 B/E Type 'W': Warehouse Bond is mandatory. 18.5.3 EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from GST/ Central Excise authorities/ Export Promotion Cell is mandatory. 18.6. Provisional Assessment: 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 18.6.1 If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. 18.7. Bond Requirement Details 18.7.1 On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. 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 registrati....
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....agement System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. 18.11. Warehousing Bill of Entry 18.11.1 For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The 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. 18.11.2 The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. 18.11.3 The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be displayed by the system & debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. 18.11.4 The Bond shall be registered with ....
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....gh sea sale agreement and the local invoice to arrive at the final assessable value. 19.2 If the goods have been purchased on High Seas Sales basis, option 'Y' should be indicated at S. No. 5C in the format (Annexure - C). The IEC & Branch code of the original importers, i.e., Seller of goods on high seas, should be indicated. In the field of invoice details, after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rateâ€. 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. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods in the invoice. The system shall add these ch....
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....ted that these be noted as three separate entries in the aforesaid Serial No. (Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. 20.4 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 Legal Metrology Act, 2009 which came into effect from 01.04.2011, the Rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the GST/ Central Excise Tariff Heading. Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/ Customs Brokers 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 Retail Sale Price declared in respect of all such articles, which require declaration of....
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....me so that Provisional Bills of Entry pending there for finalization can be finalized at the earliest. In case importers declare in Annexure 2, SVB inquiries shall be initiated in pursuance of Circular No. 5/2016-Cus. dated 09.02.2016 by serving upon the importer's questionnaire at Annexure A and B attached to the said Circular No. 05/2016-Cus.. If Extra Duty Deposit (EDD) is being obtained in such cases the same shall be reviewed and the sequence provided in para 3.2 of the said Circular No. 05/2016-Cus. 22.2.2 All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the said para 3.2 of Circular No. 5/2016-Cus. In cases where the importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/ information by the importers, for any SVB inquiry, the immediate recourse to the appropriate provisions of the Customs Act, 1962 will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 23. 23.1. Anti-Dumping Duty Notification Directory 23.1.1 Directory of the notifications issued by t....
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.... the anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of Bills of Entry. 24. Tariff Value 24.1. Notification Directory 24.1.1 Directory for Tariff Values has been created in the system as per Notification Number 036/2001-Customs (NT) dated 3.8.2001, as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 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 S. No. of the item in the notification and system directory. 24.2. Filing of Bill of Entry 24.2.1 The importers are required to declare the Tariff value Notification number and S. No. of item in the Notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in respective Col....
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....(ICES 1.5) 27.1 Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: a. Duty Free white Shipping Bills b. Dutiable Shipping Bills (Cess) c. Drawback Shipping Bills d. DEEC Shipping Bills e. EPCG Shipping Bills f. DFIA Shipping Bills g. 100% EOU Shipping Bills h. Jobbing Shipping Bills i. Other EXIM Scheme Shipping Bills j. No Foreign Exchange Involved (NFEI) Shipping Bills k. Reward Schemes 28. PROCEDURE 28.1 The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at ICD Varnama shall be as follows: - Under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Hard copies of certain declarations and certificates, etc., which are required to be provided, should be attached with the export documents when the goods are presented for export. The following prerequisites are to be complied with before filing shipping bills: 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 28.2 IE-Code of the exporters 28.2.1 Import Export (IE) Codes are being issued....
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....tronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 28.6. Registration of bank account for credit of Drawback amount: - 28.6.1 For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch at any bank in the country. Before 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Please refer Annexure E (Export). 28.7. Exchange Rates of unnotified currencies: 28.7.1 The ICES 1.5 maintains exchange rates in respect of currencies, the rates of which are notified by the Ministry of Finance periodically. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned bank's certificate indicating the exchange rate applicable for the date on which the Shipping Bill is filed shoul....
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....from the DGFT online. 28.14. Self-Sealed Container cargo: 28.14.1 Exporters who are allowed self-sealing of containers should get themselves registered in the ICES 1.5 before the goods are registered for exports. 28.15. Registration of bank account for credit of Goods & Service Tax Refund amount: 28.15.1 For exports under claim of IGST Refund, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export). 29. 29.1 DATA ENTRY FOR SHIPPING BILLS Shipping Bills can be filed through the Service Centre located in ICD Varnama or through Remote EDI System if the Exporter or the Customs Broker has registered themselves at ICEGATE. In case the Shipping Bill is filed through Service Centre, the Exporters/Customs Brokers would be required to submit a filled-up Form [Annexure – A (Export)] at the Service Centre with the following documents: 29.2 a. A declaration of all particulars in the SB in the format placed at Annexure-A (Expo....
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....9.7 The Declarations would be accepted at the Service Centre from 10.00 Hrs to 16.30 Hrs. Declarations received up to 16.00 Hrs will be entered in the computer system on the same day. 29.8 Those Exporters or Customs Broker who intend to use Remote EDI System (RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose, they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website https://icegate.gov.in/. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: a. A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. b. Exporters, customs brokers, shipping lines, and their agents are expected to use a Class III Digital Signature Ce....
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....ds and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway EGM, not train Summary). Based on this validation only, the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 29.11. GSTIN Entity identification T....
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....s noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 32. 32.1 PROCESSING OF SHIPPING BILLS The S/B would be processed by the system on the basis of the declaration made by the exporter. Till the introduction of Export RMS, the following kinds of S/B shall require clearance of the Assistant Commissioner/ Deputy Commissioner (AC/DC Exports): - a. Duty free S/B for FOB value above Rs.10 lakh b. Free Trade Sample S/B for FOB value above Rs.25,000 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 32.2 C. Drawback S/B where the drawback exceeds Rs.1,00,000 The following categories of Shipping Bills shall be processed by the Appraiser/ Superintendent (Export Assessment) first and then by the Assistant/ Commissioner: Deputy a. DEEC b. DFIA C. d. EOU EPCG e. Any other EXIM Scheme if so required 32.3 Apart from verifying the value and other particulars for assessment, the AO/ Supdt or the AC/DC may call for the samples for confirming th....
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....ppraiser/ Superintendent satisfies that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Superintendent would retain the checklist, the declaration and all original documents with him. 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD 33.4 In case of any variation between the declarations in the S/B with either the documents or the goods as physically verified, the Appraiser / Superintendent will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC / DC and advice the exporters to meet the AC / DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 33.5 As soon as the Shed Appraiser/Superintendent gives the GENERATION OF SHIPPING BILLS "Let Export" order, the system would print 6 copies of the Shipping Bills in case of Free and s....
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....other locations and Government. 34.3.3 Please refer CBIC Circular No: 55/2016-Cus. dated 23.11.2016 for reducing/ 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD eliminating Printouts (Limiting the number of printouts.) 35. QUERIES 35.1 In case of any doubt, the exporter, during examination, can clarify doubts. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/ Superintendent which needs to be approved by concerned AC/DC (Exports). The S/B will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/ Deputy Commissioner. The reply to query, if any, can be submitted through ICEGATE or through Service Centre. 36. 36.1 AMENDMENTS Corrections/amendments in the checklist can be made at the Service Centre, provided the system has not generated the S/B number. Where corrections are required to be made after generation of the S/B No., or after the goods have been brought in the export shed, amendments will be allowed by Assistant / Deputy Commissioner. 36.2 In such cases, after the permission for....
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....er to the exporter. The Cess amount indicated should be deposited with the designated bank. 42. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 42.1 The scheme of computerized processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through ICD, Varnama. 42.2 The exporters who intend to export goods through ICD Varnama under claim for Drawback are advised to open their account with the bank as stated in Para 1.4 above. This is required to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 42.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 42.4 As indicated earlier, Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the syst....
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....drawback. a. An exporter who is desirous of having his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), would be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure F (Export) to this Trade Facility Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b. At the time of registration of the bank account with the Customs authorities, the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. C. Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporte....
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....Procedures Vol I, exports under DES can be started immediately on generation of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly, DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license, the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes issued by DGFT would be received online by Customs. Such licenses would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of website https://icegate.gov.in/. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number o....
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....file nos./Licenses/Authorizations issued under these schemes on or up to 30th September 2008, would continue to be followed. In case of EPCG/DES (except those issued under Scheme Code 17) issued on or after 30th September 2008, there is no need of any registration at this port. However, in case of EPCG/ DES issued prior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes, including those under the claim for Drawback, should first get their EPCG/DES (issued upto 19th June 2014 by the DGFT) registered with this ICD, which would be done by the designated officer. The original EPCG/ DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/ Customs Broker. The EPCG/DES would need to be presented to the Appraiser/ Superintendent who would verify the particulars entered in the computer with the original EPCG/ DES and register & verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/ Customs Broker, which would need to be mentioned on the declar....
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.... filing. 47. 47.1 Filing of EGM After the LEO, the EGM shall be filed by Shipping Lines or its Agents electronically, either through the Service Centre or through ICEGATE. 48. 48.1 Monitoring of foreign exchange realization: The exporters filing Shipping Bills (S/BS) under drawback shall furnish a declaration to the Assistant Commissioner/ Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), their Codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. 48.2 The system would generate on all Shipping Bills, the due date for submission of BRCs. 48.3 The exporter shall submit a certificate from the Authorized Dealer(s) in respect 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD of whom declaration has been filed, containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/ RBI. Such a ....
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....the negative statement furnished by the exporter gives the list of S/Bs, for a particular six-month period, for which foreign exchange has not been realized (and by implication foreign exchange has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. 48.7.4 The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./ challan no. and date and also the number and date of all Shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 48.8 The system will indicate to the Assistant Commissioner/ Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/ negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. Further, the exporters are 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O ....
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....The RMS output will determine the movement/ routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will move directly to goods registration after payment of export duty/ cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Requirements (CCRs). The system is designed in such a manner that, owing to some technical reasons, if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board's Circular 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD Nos. 06/2002 – Cus. dated 23.01.2002, 01/2009-Cus. dated 13.01.2009 and 28/2012- Cus. dated 16.11.2012 would be applicable. 50.3. Assessment of RMS interdicted Shipping Bills in ICES: 50.3.1 The RMS will not alter the existing process....
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....e of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB comes for assessment, the Appraising Officer after completion of his scrutiny of RMS instructions and SB declaration shall write a self-contained order for examination so as to cover all the critical parameters of examination (as identified by the RMS instructions). 50.4. Amendments: 50.4.1 The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD only after goods registration. There may be some cases wherein the on-submission treatment of risk is to send the SB for “examination only" and after amendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment& Examination....
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....s and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. 50.7. Let Export Order (LEO): 50.7.1 Even though in many cases, the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed with and customs clearance in terms of Section 51 of the Customs Act, 1962 will continue to be given by the proper officer to each and every SB. The LEO Officer will exercise the last check before the goods are given clearance for exportation. Therefore the LEO officer shall 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD scrutinize the declarations in documents like AR4/ARE1 vis-Ã -vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/ Joi....
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....vering all aspects. The Additional/ Joint Commissioners in charge of Export shall monitor the queries closely. 50.10. Recall of facilitated Shipping Bills: 50.10.1 Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/ Customs Broker, the 1/1069873/2023 GEN/TECH/csdn/26/2021-TECH-O/O PR COMMR-CUS-AHMEDABAD AC/DC in-charge shall take written approval of the Commissioner or an officer not below the rank of Additional/ Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. 50.11. 50.11.1 Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exporter/ Customs Broker by the officer giving LEO after affixing his/her signature on the important documents. a. b. C. Copy of the Shipping Bill AR-4/ ARE- 1 (wherever applicable). Invoice/packing list ADC clearance, wherever required. 50.11.2 d. e.....
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....oms, Ahmedabad Commissionerate 4. All Deputy/Assistant Commissioner of Customs, Ahmedabad Commissionerate 5. Notice Board/Website of the Commissionerate. 6. Guard File APPENDIX-1 EDI Locations for Customs broker Registration (Policy Section for registration of - CHAS) POL_SECTION CUS_SITE SITE_ID INMAA1 INIGU6 INMAA1 INTUP6 INMAA1 INSLL6 INMAA1 INCHE6 INMAA1 INTDE6 INMAA1 INTHO6 INDEL4 INREA6 INDEL4 INGHR6 INDEL4 INPTL6 ICD IRUGUR OPP IOC TERMINAL IRUGUR COIMBATORE ICD TIRUPUR RAAKIYAPALAYAM AVINASHI TIRUPUR 54 ICD SINGNALLUR NEELIKONNAMPALAYAM COIMBATORE ICD CHETTIPALAYAM, SF129 AVINASHI TALUK TIRUPUR 52 ICD THUDIALUR 2/235C M'PALAYAM ROAD COIMBATORE ICD VEERAPANDI, SF 352 & 353 PALLADAM ROAD TIRUPUR ICD REWARI, REWARI HARYANA ICD GARHI HARSARU, SRI MARUTHI NAGAR, GURGAON ICD PATLI, GURGAON, HARYANA INSBI6 INBRC6 ICD DASRATH VADODARA GUJARAT - 391740 ININD6 INNGP6 ICD NAGPUR NR NARENDRA NAGAR NAGPUR 440027 INSB16 INVP16 INBOM1 INDIG6 INBOM1 INTLG6 INBOM1 INCCH6 INSB16 INSB16 INTUT1 INTUT6 ICD VALVADA NH8 TALUKA:UMBERGAON VALSAD GUJARAT ICD DIGHI TALERA NAGAR PUNE ALANDI ROAD DIGHI PUNE ICD TALEGAON A-18 & 18/1 MI....
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....KOLKATA ICD RAJSICO SECTOR 9 UIT COLONY BHIWADI RAJASTHAN ICD BHILWARA SECTOR 5 AZAD NAGAR BHILWARA 342005 ICD RAJSICO BASNI PHASE-II JODHPUR 342005 ICD THAR DRY PORT BARMER ROAD PAL GAON JODHPUR ICD CONCOR NEW POWER HOUSE BHAGAT KI KOTHI JODHPUR ICD PATPARGANJ, GAZIPUR, NR GAZIPUR BUS DEPOT, ND ICD CONCOR RAWATHA ROAD POST: MANDANA KOTA ICD AGRA, EAST BANK, MOTIMAHAL, AGRA UP INDEL4 INMBD6 ICD LOCOSHED MORADABAD UP INLDH6 INLDH6 INJA16 INJAI4 INMAA1 INCJB4 ININD6 INRA16 INMRM1 INGO14 INSB16 INDAH1 INSB16 INMDA1 INBLR4 INWFD6 INNML1 INNML1 INVTZ1 INKAK1 ICD CONCOR, DHANDARI KALAN, LUDHIANA PIN- 141001 AIR CARGO COMPLEX SANGANER JAIPUR ACC COIMBATORE CIVIL AERODROME COIMBATORE - 04 ICD RAIPUR NEAR GOODS-SHED KAPA RAIPUR 492009 GOA AIR CARGO COMPLEX, SADA COMPLEX, MARMAGOA DAHEJ PORT CUSTOM HOUSE DIST: BAROACH GUJARAT MAGDALLA PORT URMI COMPLEX SANGRAMPURA SURAT ICD WHITEFIELD PLANTATIONS, HOSKOTE, BANGALORE NEW CUSTOM HOUSE, PANAMBUR, MANGALORE 575010 CUSTOM HOUSE, PORT AREA, KAKINADA - 533007 INMUN1 INMUN1 MUNDRA SEZ PORT, MUNDRA, GUJARAT INCOK1 INCOK1 INHYD4 INHYD4 COCHIN CUSTOM HOUSE WILLINGDON ISLAND COCHIN682009 H....
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....5-7, THIMMAPUR, 509325, AP LCS JOGBANI, DIST: ARARIA, BIHAR PCCCC, BANDRA KURLA COMPLEX, BANDRA(E), MUMBAI, 400051 ICD LONI, DISTRICT GHAZIABAD, UP ICD KALINGANAGAR, KHURUNTI, KIC, JAJPUR, ODISHA 755026 ICD TARAPUR, MAHAGAON, TARAPUR, THANE, MAHARASHTRA INDEL4 INBDM6 PANCHI GUJARA, TEHSIL-GANNUR- SONEPAT DIST HR INCCU1 INPTPB LCS PETRAPOLE, BONGAON, WEST BENGAL INMAA1 INAJJ6 ICD ARAKKONAM, MARUTI PARK NETAJI NAGAR INLDH6 INSNI6 INCCU1 INJIGB INLDH6 INSGF6 KAINOOR-3 ICD KANECH, SAHNEWAL, LUDHIANA LCS JAIGAON, ALIPURDUAR DIST, WEST BENGAL ICD, GRFL, SAHNEWAL, LUDHIANA, PUNJAB INLDH6 INDDL6 INDEL4 INDWN6 INDEL4 INPWL6 INBOM1 INJGD1 ICD, PSWC, DHANDARI KALAN, LUDHIANA, PUNJAB ICD JATTIPUR, SAMALKHA TEHSIL-PANIPAT DIST HARYANA ICD PALWAL, VILL-JANOULI-BAGHOLA, HARYANA - 121102 JSW JAIGARH PORT, VILL JAIGAD, DIST RATNAGIRI |ÐœÐÐÐ ININD6 INIDR4 ACC DEVI AHILYABHAI HOLKAR AIRPORT INDORE MP INBOM1 INDIG1 INBOM1 INRVD1 INSB16 INBHU1 INSB16 INALA1 INBOM1 INPNQ4 INBOM1 INDHU1 DIGHI PORT, TK SHRIWARDHAN-DIST RAIGAD, MAHARASHTRA REVDANDA PORT, VILL.BAVALE-DIST. RAIGAD, MAHARASHTRA BHAVNAGAR PORT, PARAMAL CHOWK, BHAVNAGAR, ....
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....IL SAMRALA PALLITHOTTAM P.O. KOLLAM, KERALA 691006 ININD6 INNGB6 MIDC IND.AREA, BUTIBORI, NAGPUR, MH 441122 INJA16 INCML6 INSB16 INSAJ6 INDEL4 INAIK6 ININD6 INCHJ6 INDEL4 INBAW6 INSBI6 INHIR6 ININD6 INBOK6 ININD6 INPRK6 INDEL4 INHDD6 INDEL4 INHP16 INVTZ1 INDMA1 INSBI6 INJKA6 INBOM1 INDMT1 ICD KATHUWAS, MADHAN VILL, DIST ALWAR, RAJASTHAN ICD TUMB, TALUK UMBERGAON, DIST VALSAD, GUJARAT VILLAGE IBRAHIMBUR, POST KHURJA, BULANDSHAHR, UP ICD WARDHA, BHUGAON LINK ROAD, WARDHA, MAHARASHTRA PLOT-1 SECTOR 9 GROWTH CENTER BAWAL REWARI HARYANA SURAT HIRA BOURSE, KATARGAM, SURAT-395008 GUJRAT ICD BORKHEDI, DIST-NAGPUR, MAHARASHTRA ICD POWARKHEDA, BIAORA, DIST HOSHANGABAD, M.P. ICD PANTNAGAR, UTTARAKHAND ICD, KIFTPL KASHIPUR, US NAGAR-244713 UTTARAKHAND DHAMRA PORT, DOSINGA, BHADRAKH, ODISHA 756171 ICD SACHANA, CWC(N), TK VIRAMGAM, AHMEDABAD, GUJARAT DHARAMTAR PORT, ALIBAG, MAHARASHTRA ININD6 INMPR6 ICD, MALANPUR, DIST BHIND, MADHYA PRADESH ININD6 INKHD6 ICD, KHEDA, 13B, SECTOR 3, PITHAMPUR, MADHYA PRADESH INSB16 INPBD1 INMAA1 INCDL1 INSB16 INSIK1 INBOM1 INDHP1 PORBANDAR PORT, OPP-CIVIL AIRPORT, PORBANDAR, GUJARAT CUDDALORE POR....
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....SA) Main Line Operator (ML) Transporter (TR) Pvt. Ltd/ Partner-ship firm/ Proprietary Email id Telephone Numbers Details of the partners/Directors/Proprietors/Any other Authorized person (For each person following information is to be provided) PAN (If available) Name of the person Designation Address City PIN State Email id Telephone Numbers Date: Place: Signature of the applicant CURR_CD CURR_DESC APPENDIX-4 Currency Codes CNTRY_CD AFA AFGAHANI AF ALL ALBANIAN LEK AL DZD ALGERIAN DINAR DZ ADP ANDORAN PESTA AD AON ANGOLAN NEW KWANZA AO XCD EAST CARRIBEAN DOLLAR ΑΙ ARS ARGENTINE PESOS AR AMD ARMENIAN DRAM AM AWG ARUBAN GUILDER AW AUD AUSTRALIAN DOLLAR AU ATS AUSTRIAN SCHILLING AT AZM AZERBAIJAN MANAT AZ BSD BAHAMIAN DOLLAR BS BHD BAHRAINI DINAR BH BDT BANGLADESH TAKA BD BBD BARBADOS DOLLAR BB BYB BELARUSSIAN RUBLE BY BEF BELGIAN FRANC BE BZD BELIZE DOLLAR BZ XOF CFA FRANC BJ BMD BERMUDIAN DOLLAR BM BTN BHUTAN NGULTRUM BT BOB BOLIVIAN BOLIVIANO BO BAM NEW DINAR BA BWP BOTSWANA PULA BW NOK NORWEGIAN KRONES BV BRL BRAZILIAN REAL BR USD US DOLLAR AS BND BRUNEI DOLLAR ....
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.... RIAL OMANIS OM PKR PAKISTANI RUPEE PK PAB PANAMAN BALBOA PA PGK KINA PG PYG PARAGUAY GUARANI PY PEN PERUVIAN NUEVO SOL PE PHP PHILLIPINES PESOS PH PLN POLISH ZLOTY PL PTE PORTUGUESE ESCUDO PT QAR QATARI RIAL 21 QA ROL ROMANIAN LEU RO RUR ROUBLE RU RWF RWANDA FRANC RW SHP ST. HELENA POUND SH WST TALA WS STD DOBRA SAR SAUDI RIYAL SS ST SA SCR SEYCHELLES RUPEE SC SLL LEONE SL SGD SINGAPORE DOLLAR SG SKK SLOVAKI KORUNA SIT SLOVENIAN TOLAR SI SS SK SOLOMAN ISLANDS SBD DOLLAR SOS SOMALI SHILLING SS SB SO ZAR RAND ZA ESP SPANISH PESETA ES LKR SRI LANKA RUPEE LK SDD SUDANESE DINAR SD SRG SURINAME GUILDER SZL LILANGENI SEK SWEDISH KRONA SYP SYRIAN POUND SY KN WY SR SZ SE TWD NEW TAIWAN DOLLAR TW TJR TAJIK ROUBLE TJ TZS TANZANIAN SCHILLING TZ THB THAI BAHTS TH TOP PARANGA ΤΟ TRINIDAD&TOBAGO TTD DOLLAR TT TND TURNISIAN DINAR TN TRL TURKISH LIRA TR TMM TURKEMENI MANAT TM UGX UGANDA SHILLING UG UAH HRYVNIA UA AED UAE DIRHAM AE GBP POUND STERLING GB UYU PESO UY UZS UZBEKISTAN SUM UZ VUV VATU VU VEB VENEZUELAN BOLIVAR VE VND VIETNAM DON....
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....E GT GAUTEMALA GU GUAM GW GUINEA BISSAU GY GUYANA HK HONG KONG HM HEARD & MACDONALD ISLANDS HN HR HONDURAS CROATIA HT HAITI HU HUNGARY ID INDONESIA IE IRELAND IL ISRAEL IN INDIA 10 BRITISH INDIAN OCEAN TERRITORY IQ IRAQ IR IRAN IS ICELAND IT ITALY JM JAMAICA JO JORDAN JP JAPAN KE KENYA KG KYRGHYSTAN ΚΗ CAMBODIA KI KIRIBATI KM COMOROS KN KP KR ST KITTS-NEVIS-ANGUILLA KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF KOREA, REPUBLIC OF KW KUWAIT KY CAYMAN ISLANDS KZ KAZAKISTAN LA LAO PEOPLE'S DEMOCRATIC REPUBLIC LB LEBANON LC ST LUCIA LI LIECHTENSTEIN LK SRI LANKA LR LIBERIA LS LESOTHO LT LITHUANIA LU LUXEMBOURG LV LY MA LATVIA LIBYAN ARAB REPUBLIC MOROCCO MC MONACO MD MOLDOVA, REPUBLIC OF MG MH MADAGASCAR MARSHALL ISLANDS MACEDONIA, THE FORMER YUGOSLAV REPUBLICOF MK ML MALI MM MYANMAR MN ΜΟ MONGOLIA MACAO ISLANDS MP NORTHERN MARIANA ISLANDS MQ MARTINIQUE MR MAURITANIA MS MONTSERRAT MT MALTA MU MAURITIUS MV MALDIVES MW MALAWI MX MEXICO MY MALAYSIA MZ MOZAMBIQUE ÎΑ NAMBIA NC NEW CALEDONIA NE NIGER NF NORFOLK ISLAND NG NIGERIA NI NICAR....
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.... 51 52 53 NW N O O O S + + + Drawback and JBG Drawback and Diamond Imprest License Drawback and EOU/EPZ/SEZ EPCG and Advance License EPCG and DFRC EPCG and JBG EPCG and Diamond Imprest License 54 EPCG and Replenishment License 55 56 EPCG and DEPB (Post Exports) EPCG and DEPB (Pre-Exports) EPCG and DFIA EPCG, Drawback and DEEC 59 71 72 EPCG, Drawback and DFRC 73 EPCG, Drawback and Jobbing 74 75 बै नै जै 76 79 EPCG, Drawback and Diamond Imprest License EPCG, Drawback and DEPB Post Export EPCG, Drawback and DEPB (Pre-Exports) EPCG, Drawback and DFIA ANNEXURES ANNEXURE-A LICENSE DATA ENTRY FORM LICENSE MASTER DETAILS EXIM SCHEME CODE DGFT FILE NO. IN LICENSE EXEMPN NOTFN. NO. BASIS (QV-QTY/VALUE) (FOR ADVANCE LICENSE) DEEC NO / DATE ISSUED BY (DGFT CODE) TRANSFERABLE (Y/N) PORT OF REGISTRATION LICENSE NO & DATE RECEIPT NO (IF EXPORT'S PRIOR TO ISSUE OFLIC. LICENSE EXPIRY DATE IMPORT END DATE EXPORT END DATE LICENSE EXTENDED Y/N LIC EXTEND DATE IE - CODE IE BRANCH CODE EXPORTER TYPE TOTAL FOB OF EXPORTS IN FOREIGN RUPEES TOTAL FOB OF EXPORTS IN FOREIGN CURRENCY F.C. CODE TOTAL CIF IN RUPEES TO....
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....without examination requested (C) Urgent clearance requested against : Yes/No temporary documentation (Kachcha B/E): Yes/No (D) Extension of time limit requested underSection48 : Yes/No If yes, reasons for late filing of BE 7. Port of Shipment 8. Country of Origin (If same for all goods of the consignment, otherwise declare at the item level at S.No.39) 9. Country of Consignment IGM Details: 10. Whether it is Transshipment Cargo (to Sea or ICD): Yes/No 11. 12. Additional information for Transshipment Cargo (at Sea and ICDs) Name of the gateway port Gateway IGM Number (c) Date of entry inwards at gateway port: (a) Import General Manifest(IGM) No./Year (b) Date of entry inward 13. 14. (a) Master Airway Bill (MAWB)No./ Bill of Lading(MBL)No. (b)Date (a) House Airway Bill No. (HAWB)./ House Bill of Lading(HBL)No. (b)Date 15. Mark & Numbers 16. (a) Number of Packages : (b) Type of Package 17. (a) Gross Weight (b) Unit of weight 18. Container details, (in case of clearance at ICDs and Sea Ports) wherever applicable Container Number Seal Number Bond Details: 19. FCL/LCL (a) Whether clearance of imported goods is sought against any type o....
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....gin Certificate (h) Royalties and license fees (i) Value of proceeds which accrue to seller : (j) Cost of warranty services, if any, provided by the seller or on behalf of the seller (k) Other costs or payments, if any, to satisfy the obligation of the seller: (1) Other charges and payments, if any : 36. Discount, if any If yes, (a) Nature of Discount (b) Rate (%) or amount Rate (%)OR Amount Currency : Yes/No 37. Additional charges, if any, for purchase 38. Rate (%) OR Amount (In Rs.)on high seas 39. Any other relevant information which has a bearing on value: 40. Details of SVB loading wherever applicable (at Invoice level): (if same for all goods of the consignment, otherwise declare at the item level at S.No.39) Whether the buyer & seller are related If yes, whether relationship has been examined earlier by SVB If yes, (a)Ref. No (b) Date (c) Custom House (d) Load on (e)Loading rate Rate in %age (f) Provisional (P)/ Final (F): 41. Items of Import: A. Detailed Description of Items: (1) Invoice Serial Number: (B) : Yes/No : Yes/No : (A) Assessable value Duty (C) Both Assessable Value Duty (2) Actual Invoice Number Item S.No A....
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....er Section3(3) (1) Invoice Serial Number (2) Actual Invoice Number Item Notification No. / Sl.No Notification Sl.No Duty Type (E) Additional DutyFlag in Invoice (X) I enclose herewith the copies of following import documents: (1) INVOICE (2) PACKINGLIST NOTE: description of Where the Invoice contains more than one unit of item and more than one items, UNIT PRICE of each item shall be mandatory. DECLARATION: I certify that aforesaid declaration, the documents & the information contained therein is true and correct in all respects. Agent: Date: Signature: Name of the Signatory: Name of the Importer / Authorized Customs House ANNEXURE ‘D' OUT GOING AND INCOMING .R.A. DATA ENTRY 1. Advance License/EPCG Reg No.. 2. Advance License/EPCG No... 3. IC Code No.:. 4. Party Name:.. 5. TRA Quantity: TRA Value:.. 7. Item Name & S. No. :.. 8. BG Debit Amount :. 9. Bond Debit Amount :. 10. RA Issue Port :. 11. BE No. :. Signature Customs Broker/ Importer .Date.. .Date... ANNEXURE ‘E’ DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO DUTY (ERSTWHILE CENTRAL EXCISE) UNDER THE CENTRAL EXCISE TARIFF ACT, 1985 CODE DESCRIPTION OF G....
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....e 150 002312 Exceeding US $ 20 but not exceeding US $ 40 per case 100 002313 Exceeding US $ 40 per case 75 Goods of heading 220430 of Customs Tariff Act-75 002411 Not exceeding US $ 20 per case 150 002412 Exceeding US $ 20 but not exceeding US $ 40 per case 100 002413 Exceeding US $ 40 per case 75 Goods of heading 220510ofCustoms Act-75 Tariff 002511 Not exceeding US $ 20 per case 150 002512 Exceeding US $ 20 but not exceeding US $ 40 per case 100 002513 Exceeding US $ 40 per case 75 CODE DESCRIPTION OF GOODS Goods of heading 220590 of Customs Tariff Act-75 AD.VAL SPEC. UQC RATE FOR RATE SPEC. RATE 002611 Not exceeding US $ 20 per case 150 002612 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002613 Exceeding US $ 40 per case 75 Goods of heading 220600 of Customs Tariff Act- 75 002711 Not exceeding US $ 20 per case 150 002712 Exceeding US $ 20 but not exceeding US $ 40 per 100 case 002713 Exceeding US $ 40 per case 75 Goods of heading 220820 of Customs Tariff Act-75 002811 Not exceeding US $ 20 per case 150 002812 Exceeding US $ 20 but not exceeding US $ 40 per case 002813 Exceeding US $ 40 per case Goods of....
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....rement No. of Loose f Packets: : k. Container Details (Valid, if Factory Stuffed) Container Number Size Excise Seal Number Seal Date Number of Packets Stuffed 1 2 3 4 5 I. Packing Details Sr. No. Packet Numbers Type of Packets From Το m E Rotation Number: n Rotation Date : Note :Columns 'm' & 'n' are valid only for Sea Customs Locations. Invoice Details 18 Invoice number Date Nature of Payment [LC] Letter of Credit 19 [DP] Direct Payment [DA] Delivery [AP] Advance against Payment Acceptance 20 20 Period of Payment as per contract (in Days) 21 Contract Number 22 22 Whether Consignee and Buyer Same If NO, Name & 23 Address of Buyer 24 45 25 Invoice Currency Nature of Contract [NA] Not Applicable Yes No [Enter Exchange Rate Particulars in case of Non-Standard Currency at point 26] [1]-FOB [4] - CI [2]-CIF [3]-CF 119 26Charges Commission Discount on FOB Rate Packing & Misc. Charges Other Deductions Freight Insurance Rate Currency Amount Whether the Unit [F]-Freight [I] -Insurance 25 Price Includes [B]-Freight&Insurance [N] -None Unit in Rate 27 Exchange Rate Details for non-standardCurr....
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....Date 14 Quantity Exported 15 Technical Details 16 Other Identifying 17 Parameters Whether against export Obligation (Y/N) 18 Export Obligation 19 Notification No. Drawback Amount Claimed 20 Whether Item Un- used(Y/N) 21 Commissioner Permission(Y/N) 22 Board Order Number 23 Board Order Date 24 Whether MODVAT 126 25 Availed (Y/N) Whether MODVAT Reversed (Y/N) 127 36. Cess Particulars Invoice Serial Number Item Serial Number Cess Applicable If Cess Applicable Cess Quantity (Y/N) Cess Serial Number 1 2 3 4 5 37. CENVAT Particulars Invoice Number Item Serial Number Certificate Number Certificate Date Central Assessee Valid Excise Office Code Code Upto 1 2 3 128 5 6 7 38. Third Party Exports Invoice Number Item Serial Number IE Code Name of the Manufacturer Branch Address Serial Number 1 2 3 5 Note: 6 If the third party is also a regular exporter, IE Code and branch serial number as registered with DGFT has to be provided. Otherwise, name and address of the manufacturer is to be declared. 39. AR4Particulars 129 Invoice Item AR4 Particulars Serial Serial AR4 AR4 Date Commissionearate Number....
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....st of the Reserve Bank ofIndia. (Signature of Exporter) Name.. @ State appropriate date of delivery which must be the due date for payment of within six months from the data of shipment, whichever is earlier, but for exports to warehouses established outside India with permission of the Reserve Bank, the date of delivery must be within fifteenmonths. * Strike out whichever is not applicable. ANNEXURE - C(EXPORT) Shipping Bill No. 1. Master Airway Bill No. 2. Total Packets in Master Airway Bill 3. No. of Packets in the present consignment 4. House Airway Bill No. 5. (a) Seal No. (b) Name of the Agency 6. Marks & Nos 7. Nature of the Cargo (Boxes/cartons/packets etc.,) 8. Gross weight 9. Net weight 10. Unit Weight(KGs/Nos etc) 11. Packet Details Group 1. 2. From 13. Details of AR4, ifany: To Type (Boxes/Cartons) Sl. No. AR4 No. Date Commissionrate Division Range Remarks 14. (a) Nature of contact: [1] FOB [2] CIF [3] CF [4]CI (b) Whether unit price includes: [F] Freight [I] Insurance [B] Both Freight & Insurance [OT] Others [N] None I/We declare that the particulars given herein are and true and correct. Date: Signature of the Customs Broker....