Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. - Customs - 21/2016

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE P.B No. 5400, C.R.BUILDING QUEEN'S ROAD, BENGALURU-560 001 PUBLIC NOTICE NO. 21/2016 Dated : 21.06.2016 Sub: Procedure to be followed for obtaining permission for factory/warehouse Stuffing of export cargo by Manufacture Exporters, Merchant Exporters EOUs/SEZs- Reg. Attention of the Trade and Custom House Brokers is invited to Board's Circular No. 90/98 Cus. Dated 8.12.1998issued vide file no. 450/126/98-Cus. as amended vide Customs Circular No. 60/2001 dated 1.11.2001 and Circular No. 20/2010 Cus. Dated 22.7.2010 regulating the procedure to be followed by Manufacture Exporters/Merchant Exporters/EOUs/SEZs who are desirous of availing the facility of Factory/Warehouse stuffing of export goods under the supervision of the jurisdictional Central Excise Officers. In order to streamline the procedure of granting permission for Factory Stuffing/Warehouse Stuffing for various categories of exporters, the following procedure is laid down: 2.1 A separate Factory Stuffing Permission (FSP) Cell has been created in the Inland Container Depot, White Field, Bengaluru City Customs Commissionerate, Bangalore headed by a Dy. Commissioner/Assistant Commissioner (Export) who will process the requests received from various exporters for factory/warehouse stuffing of the containerized cargo under the supervision of the jurisdictional Central Excise Officers. 2.2. In terms of Board's Circular No. 860/18/2007 CX dated 22.11.2007, selfsealing of export of goods has been made mandatory for the Manufacturer-Exporters (whether Status Holder or otherwise) who export such goods under Free Shipping Bills. Therefore letter of Factory Stuffing Permission will not be granted to the Manufacture Exporter exporting goods under the Free Shipping Bill. However, such export consignments shall be examined by the Customs Officers posted at ICD and other Customs Freight Stations as per the prescribed norms laid down in Circular No. 6/2002 cus. Dated 23.1.2002 and Circular No. 1/2009 cus. Dated 13.1.2009 if the System interdicts the same. 2.3. A one-time Letter of Factory Stuffing Permission (LoFSP) in the format 'Annexure-A', as annexed to this Public Notice, will be issued, subject to fulfillment of the requirements detailed therein and thereof. The LoFSP for stuffing of export goods at any approved premises, will be granted to all types of Exporters (except those mentioned at para 3), holding a valid IEC, on submission of an application in the format 'Annexure-B', as annexed to this Public Notice, along with the requisite documents mentioned at para 11(para 2.3(a)) and on receipt of . (a) NOC from jurisdictional Central Excise DC/AC, received in sealed cover, for deputing officers at the stuffing premises for supervision of examination stuffing of the export goods and (b) Verification of genuineness, existence, suitability functioning of exporter's premises as well as stuffing premises, from jurisdictional Central Excise DC/AC, received in sealed cover, in the formats 'Annexure-C', 'Annexure-D' 'Annexure-E', as annexed to this Public Notice and as applicable, whether or not the applicant Exporter is registered with the jurisdictional Central Excise. The LoFSP will be valid for : (i) Exports made from all Customs Stations/Ports in the country, (ii) All export goods having proper RITC, whether or not such goods are excisable, except prohibited goods as defined in sub section 33 of Section 2 of the Customs Act 1962 thereby meaning any goods the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force . (iii) All exports under export promotion schemes, (iv) All exports under 'Free Shipping Bills' (for Merchant Exporters only). 2.4 The FSP Cell upon receipt of the application along with the documents shall verify the genuineness of the details furnished in the sealed cover with the soft copy of the verification report received from the official e-mail address of the jurisdictional AC/DC of Central Excise and shall process the application within 5 working days. The FSP permission in proforma in Annexure A shall be granted to the applicant and simultaneously will be registered in the system. LoFSP may also be granted to the Exporters in case of non-receipt of requisite NOC Verification reports from jurisdictional Central Excise authorities, at the time of submitting application, provided the Exporters are having a valid 'Status Holder Certificate' i.e. Export/Star Trading House Certificate, issued by the DGFT. The LoFSP, thus issued, will be provisional in nature having a validity of 30 days and it will stand automatically cancelled in case of non-receipt of the requisite NOC Verification reports from the jurisdictional Central Excise Authorities, under sealed cover, within 30 days of issuance of the LoFSP. 2.5. However, in the case of exports under any Export Incentive Schemes by non-Status Holder Manufacturers and non-Status holder Merchant Exporters, the Factory Stuffing Permission will be granted by the FPS Cell only after receipt of the verification report from the jurisdictional Central Excise Authorities regarding the genuineness of the existence and functioning of the Exporting Unit and only on receipt of no objection certificate from the concerned jurisdictional Central Excise Authorities regarding deputing of officers for supervising the stuffing of the export cargo into the containers. In addition, the genuineness of the IEC of the exporter will also be verified by the FSP cell before granting of permission in this regard. 2.6. In case of LoFSPs issued by other Customs Stations, which is valid for export from ICD, Bangalore also, the Exporter/Customs Broker (CB) shall produce the original copy of the said LoFSP in the FSP Cell, ICD and it would be verified for its authenticity from the issuing Customs Station by Fax/Regd. Post. 3. The Exporters shall at the time of applying for permission for factory stuffing shall indicate all the premises where the intend to stuff the export cargo into container in case LoFSP is sought for stuffing at multiple premises and the LoFSP will be granted to the Exporter for stuffing for all the premises.. 4. LoFSP valid for ONE day may also be granted to the Exporters ,in case the export goods are bulky in nature which need to be stuffed directly into the export containers under Central Excise supervision at private warehouses subject to submission of NOC from the stuffing premises and NOC from Central Excise Authorities to examine the export goods and supervise the stuffing. 5. All the Exporters desirous of obtaining the Factory Stuffing Permission may immediately approach the FSP Cell setup at ICD, Bangalore for obtaining the Letter of FSP. It is desired that this process be completed by 15th, July, 2016, failing which the Exporter will have to go through the normal export examination procedure. 6. The documents/information required to be submitted at the time of making application, for the grant of ONE day/ONE time LoFSP, by the Exporter are as follows: (i) Request letter from Exporter/CB along with self-attested enclosures; (ii) Application for the grant of factory/warehouse permission in the format 'Annexure-B', as annexed to this Public Notice; (iii) Authority letter from Exporter to their representative or from Exporter to CB and CB to their representative; (iv) NOC for deputing officers at the stuffing premises for supervision of examination stuffing of the export goods and verification of genuineness, existence, suitability functioning of exporter's premises as well as stuffing premises, in sealed cover, from jurisdictional Central Excise, duly signed by the DC/AC in the following format, as annexed to this Public Notice; (a) Annexure-C : Verification of genuineness, existence, suitability functioning of Exporter's premises-cum-Stuffing premises and NOC to depute officer for supervision of examination stuffing of export goods, in case the stuffing premises belongs to the Exporter; (b) Annexure-D : Verification of genuineness, existence, suitability functioning of the Exporter's premises, in case the stuffing premises does not belongs to the Exporter; (c) Annexure-E : Verification of genuineness, existence, suitability functioning of stuffing premises and NOC to depute officer for supervision of examination stuffing of export goods, in case the stuffing premises does not belongs to the Exporter; (v) Status Holder Certificate - Export/Star Trading House Certificate, issued by the DGFT; (vi) NOC from owner/lessee/loan licensee of Stuffing premises; 7.1 The FSP Cell/ICD upon receipt of the application along with the requisite documents will cross check the genuineness of the IEC from DGFT website before issuance of LoFSP and cause other requisite verification from Central Excise/other agencies as may be required. 7.2 All the Exporters desirous of obtaining the Factory Stuffing Permission may immediately approach the FSP Cell setup at ICD, Bangalore for obtaining the Letter of FSP. It is desired that this process be completed by 15th, July, 2016, failing which the Exporter will have to go through the normal export examination procedure. 8.1 In cases where the applicant exporters have been issued Show Cause Notices and/or any investigation is pending against them, under Central Excise/Customs/Service Tax Act or Allied Acts, during the last 03 years, the decision regarding grant/denial/cancellation of FSP to the Exporter will be taken by the following officers on a case to case basis : Designation of Officer Amount of duty/incentive involved Additional Commissioner Above ₹ 25 Lakhs Deputy Assistant Commissioner Upto IQs. 25 Lakhs 8.2. The competent authority may carry out periodic verification after a period of every six months and the LoFSP may be cancelled forthwith and without notice, in cases where anything adverse, relating to the Exporter and/or the Stuffing premises, under the Central Excise/Customs/Service Tax Act or Allied Acts comes to notice of the Department. 9. The Central Excise officer who supervised the examination and stuffing of the cargo in the stuffing premises as per the LoFSP shall mention his office contact Number and put his stamp indicating name, designation with complete office address in the examination report/ARE-I and other documents. Similarly, the contact number, name, designation and complete postal address of the authorized signatory of the exporter also will be legibly indicated below his signature in the ARE-I that accompanies the export goods. 10. Difficulties experienced in implementation of this Public Notice may be brought to the notice of the Additional Commissioner of Customs, ICD, Bangalore, immediately. (R.B.Tiwari) Principal Commissioner ANNEXURE -A OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT, WHITE FIELD, BANGALORE-66. LETTER of FACTORY STUFFING PERMISSION (LoFSP) This Letter of Factory Stuffing Permission (LoFSP) is hereby granted to M/s-----------------------------------------------------------------having their factory/supporting manufacturer address at ------------------------------------------ and bearing the IEC.No.----------------------------------------------------- the Central Excise Registration No ---------------------------------------------------------issued by the Division--------- Range -----------of the Commissionerate of ----------------on the basis of the application of the Exporter received in this office on--------------for the scheduled goods in the premises specified herein. 2. This LoFSP is valid for : One Day/One Time (i) Export from all Customs Stations/Ports of the Country (ii) all export goods having proper RITC, whether or not such goods are excisable, except the prohibited goods as defined in sub section 33 of Section 2 of the Customs Act 1962 thereby meaning any goods the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force , and (iii) all export schemes, subject to the fulfillment of the conditions herein prescribed. LoFSP No.---------------------------and Date:------------------. Details of Exporter Stuffing Premises Name Address of the Exporter Factory/Warehouse Address of stuffing ASST./DY. COMMISSIONER OF CUSTOMS (EXPORT) ICD, BANGALORE. CONDITIONS: 1. This LoFSP is valid for the premises and purposes specified in the application. 2. This LoFSP is not transferable. 3. This LoFSP is valid for all goods, except prohibited goods, under all applicable schemes 4. No correction/changes/amendment in the LoFSP will be valid unless the request for any correction/change/amendment is applied for and approved by the competent authority. 5. This LoFSP shall remain valid till the permission-holder carries on the activity for which it has been issued or surrenders it or till it is revoked/suspended by the competent authority. In case something adverse is noticed against the Exporter, the customs station concerned shall promptly intimate the custom house which has granted the factory stuffing permission which will in turn withdraw/suspend/hold in abeyance the permission accorded and inform all customs houses concerned. 6. The grant of this permission shall be without prejudice to any other action that may be taken by such other agencies over the premises or purpose to which such agencies may require to enforce such laws to be complied by the Unit. 7. The Exporter/Stuffing premise shall provide necessary assistance and cooperation as may be required by the Central Excise authorities for carrying out the examination norms laid down in this permission. 8. This LoFSP is valid for Manufacturer- Exporters for only exports other than under free shipping bills as per Boards Circular No 860/18/2007-CX dated 22.11.2007. 9. The LoFSP issued provisionally subject to submission of NOC and/or verification reports from the jurisdictional Central Excise authorities i.e Dyc within 30 days of issuance of this Lof FSP, failing which this permission will stand automatically cancelled. EXAMINATION ORDER (As may be applicable) Verify particulars as per Invoice and Packing List; Inspect Container No. (As declared on Invoice); Verify empty container, Inspect Lot, Check Marks and Numbers; Examine 10% after selection, Check description, classification, Quantity, Weight, Value and quality, specification, Technical characteristic, grade, size, weight, thickness, items Nos., Part Nos., Make Model, Composition etc., of the input; Draw representative sample in duplicate and forward the same duly sealed; Ensure one time tamper proof bottle sealing in terms of the Boards Circular No. 1/2006 dtd. 02.01.2006 (F.NO. 450/86/2005-cus-IV) ;verify ISPMN015comp1iance , eligibility of and correctness of scheme incentive claimed ; verify and ensure that the goods being exported/stuffed are not part/components of arm/ammunition and do not contain any prohibited items. AC/DC. Customs (Export) ICD, BANGALORE INSTRUCTIONS TO THE FACTORY STUFFING SUPERVISING OFFICERS OFCENTRAL EXCISE i) Package numbers opened and examined by the officers must be recorded in the examination report. ii) Net weight/quantity of the goods and their classification under Customs Tariff and Central Excise Tariff separately, actually ascertained by the examining officers must be recorded in the examination report. iii) Invoice and packing list should also be authenticated by way of signature by the officers on the obverse of such documents. iv) Please ensure that there is no prohibition/restriction on export of goods either by DGFT or CBEC or any other Department as on the date of stuffing. This permission does not confer any right to export any restricted or prohibited goods without complying with the relevant conditions, imposed under any Notification/Export Policy/Rules/Law. v) In case of goods requiring testing/analysis Central Excise Certified copy of the exporters in house test/analysis report must be enclosed with examination report. Representative sealed sample in duplicate must however be forwarded to A/C Export, invariably for future reference/record. vi) Any discrepancy sought to be brought to the notice of Customs Authorities must be mentioned boldly in Red Ink/Typing. vii) In the case of any clarification/doubt the Examination officer may contact the Asst./Dy. Commissioner of Customs, Exports , ICD, Bangalore. This permission is valid only for the specific Export Incentive Scheme and also the specific description of goods covered in the LOFS permission. The reference No. and date of the LOPS permission must be cited in examination report. viii) The Pre Shipment Inspection Certificate issued by the Export Inspection Agency under the Export (Quality Control Inspection) Act, 1963, if applicable, is to be verified. ix) Whenever the goods are exported under Advance License/DEEC scheme, Chartered Engineers Certificate is to be verified to the effect that the goods under Exports are manufactured out of exempt materials as per SION norms. x) This permission may be revoked any time by this office if anything adverse against the exporter/supporting manufacturer is brought to the notice of this office. xi) The contact number of the examining officer may also be mentioned in the export report for clarification if any. xii) PHO/PQ certificate or any other certificate as applicable shall be produced at the time of examination/stuffing of goods. xiii) In case of consignments exceeding ₹ 25 Lakhs and all consignments of sensitive commodities established to be prone to malpractices, examination, stuffing and sealing of the container should be carried out under the supervision of the concerned Jurisdictional Central Excise AC/DC. xiv) Please compulsorily verify as to whether the raw or solid wood packaging material(SWPM) used for packing of the export goods are treated and marked as per the provisions of International Standards for Phytosanitary Measures(i.e ISPM No. 15) or the export goods are accompanied by a Phytosanitary Certificate issued by agencies accredited or certified by Department of Agriculture and Cooperation(DAC) .(see http://agricoop.nic.in). In case of non-compliance, the matter may be referred to the Plant Quarantine authorities for proper treatment of export goods before their release as required under Boards Circular No. 14/2009 Cus dated 06.05.09 under intimation to this office. xv) Report immediately to the AC/DC Customs(Exports), ICD, Bangalore, any discrepancies noticed in respect of the export goods permitted under this instrument for initiating necessary action. AC/Dy. COMMISSIONER OF CUSTOMS(FSP CELL) ANNEXURE B APPLICATION FORM FOR OBTAINING LETTER OF FACTORY STUFFING PERMISSION. (LOFSP) 1.IEC Details i. IEC Number ii. Date of issue iii. Issuing Authority 2. Applicant Firm Details i. Name ii. Address (Registered Office in case of Companies and Head Office in case of Others) iii. Address of Factory where goods are manufactured iv. Tele hone Nos. v. Email address for correspondence with ICD, Whitefield 3. Details of Proprietor/Partners/Directors of the applicant firm i. Name iii. Residential Address iv. Telephone 4. Nature of Concern (please tick) i. Government Undertaking ii. Public Limited Company iii. Private Limited Company iv. Proprietorship v. Partnership vi. Others 5. Type of Exporter (please tick) i. Merchant Exporter ii. Manufacturer Exporter iii. Merchant cum manufacturer Exporter iv. Other (pleases specify) 6. Industrial Registration Details i. SSP/IEM/LOI or IL Registration Number ii. Date of issue iii. Issuing Authority iv. Products for which registered 7. RCMC Details i. RCMC Number ii. Date of issue iii. Issuing Authority iv. Valid upto v. Products for which registered 8. Status House Details i. One/Two/Three/Four/Five Star ii. Certificate Number iii. Date of Issue iv. Issuing Authority v. Validity Date 9. PAN and Bank Details i. Pan Number ii. Issuing Authority iii. Name of the Bank iv. Account No. v. Type of account 10. Excise Details i. Excise Registration Number ii. Issuing Authority iii. Range Address (Phone Number) iv. Division Address (Phone Number) v. Commissionerate Address. (Phone Number) 11. VAT Details i. VAT Registration Number ii. Issuing Authority 12. Turnover Details for the preceding three licensing years FY Annual Domestic Turnover Rs. Lakhs Annual Export Turnover (Rs. Lakhs) 13. Factory [Warehouse/Stuffing Premise Details Premises 1 Premises2 Premises 3 i. Name ii. Address (including Survey No) iii. Storage/handing capacity iv. Facilities in the premises (Attach a separate sheet) v. Telephone No of CEO/GM vi. email address vii. Details of the stuffing premises viii. Central Excise Registration No ix. issuing Authority x. Range, Address and Phone Number xi. Division, Address and Phone Number xii. Commissionerate Address and Phone Number 14. Details of goods for which permission is sought i. Nature and description of export goods ii. Scheme of export iii. RITC Code Nos. Attach a separate sheet, if required iv. Nature of packing material used in the export of goods 15. Customs Brokers details i. Name of the Customs Broker ii. Address iii Customs Brokers Licence No. and lace of Registration iii. Name of the Directors/CEOs iv. Telephone Numbers of Directors/CEOs/G.M. v. valid email address of authorised person of Customs Broker 16. Details of proceedings initiated under Customs/Excise/Service Tax, if any for past three years. 17. Whether exporting for the first time through ICD, Bangalore ? If no please provide atleast five Shipping Bill Nos cleared in the past three months. Place Date Name Signature of the Applicant Designation Official Address Residential Address Email Address Telephone No. Mobile No. DECLARATION/UNDERTAKING 1. I/We hereby declare that the particulars and the statements made in this application are true and correct to the best of my/our knowledge and belief and nothing has been concealed or withheld therefrom. 2. I/We fully understand that any information furnished in the application if found incorrect or false will render me/us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. 3. I/We hereby certify that the firm/Company for whom the application has been made has not been penalized under Customs Act/Allied Acts. 4. I hereby certify that I am authorized to verify and sign this declaration in terms of Power of Attorney vested in me by the Firm/company. Place for Signature of the Applicant Date Name Designation Official Address Residential Address Email Address Telephone No. Mobile No. ANNEXURE - C (Verification of genuineness, existence, suitability functioning of Exporter's premises-cum-Stuffing premises and NOC to depute officer for supervision of examination stuffing of export goods) OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, _____________________________________ F. No. ______________Date :_______ To, The Dy/Asst. Commissioner of Customs, FSP cell, Inland Container Depot, CONCOR, White Field, Bangalore - 560066. Sir/Madam, Subject : Verification of the genuineness of M/S. _____________________and Willingness to depute Officer for supervising the export examination stuffing - reg. Please refer to Public Notice No./2016 dated .06.2016 wherein the Principal Commissioner of Customs, Bangalore City, has directed all the exporters who seek LoFSP to submit the verification report of the genuineness, existence and functioning of the premises along with the NOC to depute officer for supervision of examination stuffing of export goods, from the jurisdictional Central Excise Authorities. The Officers of this Division visited the premises _______________________and found that the premise mentioned above is genuine and in existence at the above declared address. The said premises belong to the Exporter M/s ____________________. The necessary infrastructure/facilities for examination stuffing of export goods/container are available at the said premises. (Encl. Photographs, duly certified, of the premises and access thereto). This Office has no objection for deputing Officers from the Range Office for supervision of examination and stuffing of export goods/containers, as and when requested by the exporter. Further, as per records of this office, no case under Central Excise/Customs/Service Tax Act or Allied Acts has been booked against the said stuffing premises/Exporter. Yours faithfully, Deputy Commissioner of Central Excise, Division. ANNEXURE - D (Verification of genuineness, existence, suitability functioning of the Exporter's premises) OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, ___________________________________________________ ___________________________________________________ F. No._______________ Date : ______________ To, The Dy/Asst. Commissioner of Customs, FSP cell, Inland Container Depot, CONCOR, White Field, Bangalore - 560066. Sir, Subject : Verification of the genuineness of M/s._________________. Please refer to Public Notice No./2016 dated .06.2016 wherein the Principal Commissioner of Customs, Bangalore City, has directed all the exporters who seek LoFSP to submit the verification report of the genuineness, existence and functioning of the premises along with the NOC to depute officer for supervision of examination stuffing of export goods, from the jurisdictional Central Excise Authorities. The Officers of this Division visited the premises of Exporter M/S. ________________________and found that the premises mentioned above is genuine and in existence at the above declared address. Further, as per records of this office, no case under Central Excise/Customs/Service Tax Act or Allied Acts has been booked against the said premises/Exporter. Yours faithfully, Deputy Commissioner of Central Excise, Division. ANNEXURE - E (Verification of genuineness, existence, suitability functioning of the stuffing premises and NOC to depute officer for supervision of examination stuffing of export goods) OFFICE OF THE DEPUTY COMMISSIONER OF CENTRAL EXCISE, ______________________________________________________ ______________________________________________________ F. No. _______________ Date : _______________ To, The Dy/Asst. Commissioner of Customs, ESP cell, Inland Container Depot, CONCOR, White Field, Bangalore - 560066. Sir, Subject: Verification of the genuineness of M/S. _______________and Willingness to depute Officer for supervising the export examination stuffing - reg. Please refer to Public Notice No./2016 dated .06.2016 wherein the Principal Commissioner of Customs, Bangalore City, has directed all the exporters who seek LoFSP to submit the verification report of the genuineness, existence and functioning of the premises along with the NOC to depute officer for supervision of examination stuffing of export goods, from the jurisdictional Central Excise Authorities. The Officers of this Division visited the premises ___________________and ____________found that the premise mentioned above is genuine and in existence at the above declared address. The necessary infrastructure/facilities for stuffing of export goods/container are available at the said premises. This Office has no objection for deputing Officers from the Range Office for supervision of examination and stuffing of export goods/containers as and when requested by the exporter. Further, as per records of this office, no case under Central Excise/Customs/Service Tax Act or Allied Acts has been booked against the said stuffing premises/party. Yours faithfully, Deputy Commissioner of Central Excise, Division.