Procedure for Computerized Processing of Ex-Bond Bills of Entry under the Indian Customs EDI System at Air Cargo Export, New Delhi. - Customs - 14/2014

OFFICE OF THE COMMISSIONER OF CUSTOMS, AIR CARGO EXPORT, NEW CUSTOM HOUSE, NEW DELHI 110037 C.No, VIII(12)ACE/Tech./06/14/22242 Dated:23.12.14 PUBLIC NOTICE NO. 14/2014 Subject:- Procedure for Computerized Processing of Ex-Bond Bills of Entry under the Indian Customs EDI System at Air Cargo Export, New Delhi- reg. It is brought to the notice of Exporters/Importers, trade and Custom House Agents that the detailed procedure for computerized processing of Bills of Entry under EDI 1.5 System as already laid down in Public Notices issued by ICD, Tughlakabad Import General Commissionerate would apply mutatis mutandi for normal Bills of Entry. However, the Ex-bond Bills of Entry also will henceforth be processed online under the EDI system at Air Cargo Export Commissionerate, New Delhi. All are requested to study this Public Notice and familiarize themselves with the various requirements and formalities. In case of any doubts they can approach Shri J.P. Singh, Additional Commissioner, Air Cargo Export personally or over phone (Tel. No. 25654772). 2. 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 Center for data entry, the following details will undergo a change. Type of Bill of Entry (H) or Home Consumption (W) For Warehousing (X) For Ex--Bond: Warehouse B/E No ----, DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned `other to be used as code - WFD60001). INVOICE PARTICULARS For Ex-Bond B/ENo---------Invoice S.No. ----------- in Warehouse B/E item of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S.No. in invoice (ii) On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all the items included in Warehousing B/ E. For the purpose of filing Ex-Bond B/E in the system details of Customs broker the Importer will be entered as usual. In the field of Type of B/E `X will enable for entry- of Ex-Bond B/E. A window will pop up for Warehouse B/E. No. date. On entry of Warehousing B/E No date, the system will capture all other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification etc. as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No. item S.No. and the quantity of the goods under ex-Bonding are correct. The check list after corrections will be returned to the service center operator for submission of the Ex-Bond B/E. On submission the system will generate the B/E No. 3. Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of same parameters as are applicable to all other types of Assessment will also be made by the officers in the same manner as in the ease: of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. Debiting of Bond After obtaining the print out from Service Centre the importer /Customs broker will get the Bond debited from Bond Section and get suitable endorsement on B/E with respect to debit of Bond amount and other details. 5. Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center the same should be obtained by the importers/CHAs from -the service center operator. 6. Payment of Duty 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. 7. Order of Clearance of Goods For Home Consumption (i) After payment of duty and completing any other requirement debating 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 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/oi am, charges including fine/penalty payable as provided under Chapter IX Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the cu of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment the B/E be referred to the concerned Appraiser/ Superintendent for re-confirming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. (ii) After satisfying the requirements relating to clearance of the goods the Superintendent will give out of charge on the system. After out of charge the system will generate two copies of the Ex-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX Bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. d) In terms of Board circular no. 47/2002 payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be available on the last Ex- Bond BE RELATED TO THAT PARTICULAR warehouse BE. 8. It may be noted by all the stakeholders that no manual filing of Ex-bond Bill of Entry would be allowed after 31.12.2014. 9. All warehouse licencees are requested to complete necessary formalities so that warehouse codes are obtained in time. 10. Further, the Public Notice No. 35/2010 dated 24.11.2010 issued by Commissioner (I G), ACC, New Delhi, regarding implementation of Indian Customs EDI System 1.5 (ICES 1.5) at Customs (Import General) New Custom House, New Delhi under CBEC s IT consolidation project, may also be referred to on the subject. (D. P. Singh) Commissioner of Customs (Export) C.No. VIII(12)ACE/Tech./06/14 Dated: 23.12.2014