Processing of Kaccha B/E's under ICES at Air Cargo Complex, Kolkata-reg. - Customs - 26/2016

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (AIRPORT ADMIN.) AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA - 700052 F. No. S 60(Misc.)357/2015 CCI/994 Date: 29-03-2016 PUBLIC NOTICE NO. 26/ 2016 Subject: Processing of Kaccha B/E's under ICES at Air Cargo Complex, Kolkata-reg. With a view to standardize and streamline the processing of Kutccha Bill of Entry (hereinafter referred to as KBE ), the following procedure for filing and processing KBE is prescribed in the EDI System at Air Cargo Complex, NSCBI Airport, Kolkata, w.e.f. 01.04.2016:- 1. Goods to be covered under KBE procedure- i. Diplomatic mail and other diplomatic goods ii. Fresh fruits, flowers and vegetables etc. iii. Current newspapers and magazines iv. Frozen Foods, Live animals requiring immediate attention v. Radio-active material vi. Airline stores and aircraft parts imported by Airlines vii. Life saving drugs and medical appliances requiring urgent clearance viii. Dead bodies/human remains imported as cargo. In all the cases above, prior permission has to be obtained from the System Manager concerned for filing KBE in the EDI System. 2. Filing of Kaccha Bill of Entry (KBE) - KBE shall be tiled as prior entry Bill of Entry in absence of IGM in the System. All other details and procedures shall be as in the case of a normal BE. 3. Appraisement - All KBE's on submission shall be System Appraised on the basis of contents declared by the importer. A challan for payment of duty shall be generated automatically which shall be printed along with assessed copy of KBE. 4. Payment of Duty - After the challan for payment of duty has been generated, the duty shall be paid at the designated Bank as usual, during the banking hours. Out-of-charge against KBE would not be possible till duty has been paid in the Bank and J3ank's message has reached the Customs EDT System. 5. Examination of Consignment - IFO has been designated to carry out examination of the cargo in respect of KBE. Before entry of Examination Report in the System, the IFO shall verify the IGM number, date and year alongwith the Inward date (Flight date) in the KBE, as provided by the importer. The following documents are to be presented to the IFO - a) Airway bill b) Invoice and Packing list c) Delivery Order, clearly mentioning the IGM no., Flight No. and date d) Other required documents such as Certificate/NOC from the Port Health Officer/Assistant Drug Controller/Plant Quarantine Officer, etc. wherever required. The IFO shall check the AWB No. and Date, HAWB No. and Date from the hard copy of the IGM presented by the Carrier. He shall scrutinize the documents submitted by the importer/CHA and if the details are correct, shall accept the same and enter the examination report in the system. 6. Out-of-charge - Superintendent in charge of the Shed has been designated as the Officer for giving 'Out-of-Charge' of the KBE. Before giving Out-of-Charge' he shall check the correctness of declaration and the fact that the goods imported fall under the category of goods allowed to be cleared against a KBE. He will verify the permission given by the Addl./Joint Commissioner in respect of the goods covered under para 1 above. He shall also ensure that all other requirements relating to clearance of the goods have been complied with and all necessary documents alike Original Invoice, Copy of AWB, Copy of delivery order, Certificates, NOC from Port Health Officer/Assistant Drug Controller /Quarantine Officer, have been attached with the print-out of the assessed KBE. After satisfying all requirements the KBE shall be given Out-of-charge in the System. Upon out-of-charge, print of KBE in respect of Importer's Copy and Exchange Control copy shall be taken along with the order of clearance. The Suptd. shall put his signature on the same and hand over those two copies of KBE of out-of-charge order to the Importer and retain the original assessed copy of the KBE presented by the importer along with all original documents of declarations presented for obtaining clearance of goods along with Customs copy of order of clearance. All these original documents shall be sent to the designated auditor I. E. Appraising Officer (AO/PCA) in the Post Clearance Audit Department next working day. 7. Delivery of the goods All goods under KBE procedure will be delivered from respective Shed of Airport Authority of India. 8. Entry of Gate pass- The entry of Custodians Pass details shall be entered as usual. 9. Audit of KBE - Audit of all such KBEs shall be carried out after clearance, on the basis of hard copies of the documents received from the Superintendent on daily basis. All KBE tiled are to be audited within three days. The Importer will have to pay the duty, if short levied or not levied, immediately upon the same being communicated to him, failing which not only the action under law will be initiated for recovery of duty not paid/short paid, but the facility of direct delivery will also be liable to be withdrawn. After completion of audit the disposal of the KBE shall be in the same manner as in case of a normal B.E. 10. Round the clock Delivery- KBEs would be accepted and processed round the clock, excepting for about two hours i.e. between 2300 to 0100 hours, when the system would not be available for operational reasons. 11. Difficulties, if any, in the implementation of KBE procedure, may be brought to the notice of the System Manager/EDI. (B. Thamar) Principal Commissioner of Customs (Airport Administration) Custom House, Kolkata