Procedure for clearance of Kutcha Bill of Entry at ACC, Bangalore - Reg. - Customs - 01/2009

OFFICE OF THE COMMISSIONER OF CUSTOMS CENTRAL REVENUE BUILDING, P.B.NO. 5400 QUEEN S ROAD, BANGALORE - 560001 C. No. VIII/48/338/2008-Cus. Tech. Date: 02.02.2009 TRADE FACILITY NOTICE NO. 01/2009-CUSTOMS Sub: Procedure for clearance of Kutcha Bill of Entry at ACC, Bangalore - Reg. With a view to standardize and streamline the processing of Kutcha Bill of Entry (hereinafter referred as KBE) the following revised procedure for filing processing Kutcha Bills of Entry in the EDI System at ACC, Bangalore is prescribed. This will be effective w.e.f. 1st February, 2009. 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) Goods requiring special handling and storage conditions. (v) Live animals, consumables, etc., requiring immediate attention. (vi) Dead Bodies/human remains imported as cargo. In all the cases above, prior permission has to obtained from the System Manager i.e., Joint Commissioner (Import), ACC for filing Kutcha Bills of Entry (KBE) in the EDI System. 2. Filing of Kutcha Bill of Entry: KBE may be filed as prior entry Bill of Entry in the absence of IGM in the System. All other details and procedures shall be as in the case of a normal Bill of Entry. 3. Appraisal: 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 during the banking hours. Out-of-charge against KBE would not be possible till duty has been paid in the Bank and Bank s message has reached the Customs EDI System. 5. Examination of Consignment: The shed Officer has been designated to carry out examination of the cargo in respect of KBE. Before entry of Examination Report in the System, the said Officer shall verify the IGM number, date and year along with the Inward date (Flight Date) in the KBE, as provided by the importer. The following documents are to be presented to the Shed Officer. (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 Office, etc., wherever required. The shed Officer 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. If any data is found wrong, the shed officer will mark the Bill of Entry back to the assessing group for raising query for amendment of the same. 6. Out-of-Charge: Superintendent in charge of the Shed has been designated as the Officer for giving Out-of-Charge (OOC) of the KBE. Before giving OOC he shall check the correctness of declaration, classification, valuation, notification benefit claimed etc., 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 System Manager 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 like 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 OOC in the System. Upon OOC, print of KBE in respect of Importer s Copy and Exchange Control copy shall be taken along with the order of clearance. The Superintendent shall put his complete signature the stamp on the same and hand over those two copies of KBE of OOC 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 in the post clearance Audit Department next working day. 7. Delivery of the goods: The entry of Custodian Pass details shall be entered as usual. 8. Audit of KBEs by the PCA section: Audit of all such KBEs shall be carried out after clearance, on the basis of hard copies of the documents received from the Superintendent Shed on daily basis. All KBEs filed are to be audited within three days. If any objection raised during audit, the same has to be brought to the notice of Joint Commissioner (Imports) immediately. The Importer will have to pay the duty, if short levied or not levied, immediately upon the same being communicated to him, failing which appropriate action under Customs Act will be initiated for recovery of duty not paid/short paid, and 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 Bill of Entry. 9. In respect of clearance of dead bodies/human remains, the simplified procedure as prescribed vide this Commissionerate s Public Notice No.114/2006 dated 09.11.2006 may be followed to ensure speedy and faster clearance. 10. Any deviation from the above will be viewed seriously and appropriate penal action will be taken. 11. Difficulties, if any in the implementation of KBE procedure, may be brought to the notice of System Manager [Joint Commissioner (Import)]. Sd/- (A.K. KAUSHAL) COMMISSIONER