Procedure for granting of Entry Inward, Reg. - Customs - 20/2017

GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT) 15/1 STRAND ROAD, CUSTOM HOUSE, KOLKATA F. No. S155 (Misc)-25/2016 NSD-III Date: 28.04.2017 PUBLIC NOTICE No. 20/2017 Sub: Procedure for granting of Entry Inward, Reg. Attention of the Members of Trade and Industry, Shipping lines, Port Terminal Operators and all other stakeholders is invited to Section 30 (delivery of Import Manifest) and Section 31 (Imported goods not to be unloaded from vessel until entry inwards granted) of the Customs Act, 1962. For the sake of reference, Section 30 31 of Customs Act, 1962 are reproduced below: Section 30. Delivery of import manifest or import report. - (1) The person-in- charge of- (i) a vessel; or (ii) an aircraft; or (iii) a vehicle, carrying imported goods or any other person as may be specified by the Central Government, by notification in the Official Gazette, in this behalf shall, in the case of a vessel or an aircraft, deliver to the proper officer an import manifest by presenting electronically prior to the arrival of the vessel of the aircraft, as the case may be, and in the case of a vehicle, an import report within twelve hours after its arrival in the customs station, in the prescribed form and if the import manifest or the import report or any part thereof; is not delivered to the proper officer within the time specified in this sub-section and if the proper officer is satisfied that there was no sufficient cause for such delay, the person-in-charge or any other person referred to in this sub-section, who caused such delay, shall be liable to a penalty not exceeding fifty thousand rupees. Provided that the Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to deliver import manifest by presenting electronically, allow the same to be delivered in any other manner. (2) The person delivering the import manifest or import report shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. (3) If the proper officer is satisfied that the import manifests or import report is in any way incorrect or incomplete, and that there was no fraudulent intension, he may permit it to be amended or supplemented. Section 31. Imported goods not to be unloaded from vessel until entry inwards granted-(1) The master of a vessel shall not permit the unloading of any imported goods until an order has been given by the proper officer granting entry inwards to such vessel. (2) No order under sub-section (1) shall be given until an import manifest has been delivered or the proper officer is satisfied that there was sufficient cause for not delivering it. (3) Nothing in this section shall apply to the unloading of baggage accompanying a passenger or a member of the crew, mail bags, animals, perishable goods and hazardous goods. 2. Thus. on a co-joint reading of sections 30 and 31, it is clear that the vessel can start unloading the goods only after an order/permission/permit led Entry Inward is granted by the Customs following submission by the Master or Shipping Agent of the import manifest containing details of the cargo on board the vessel as per Import Manifest (Vessels) Regulations, 1971. 3. The Customs Act provides for filing of IGM in advance of vessels arrival (Advance IGM). It also provides for filing of a Bill of Entry prior to arrival/import of goods. These measures are aimed at ensuring that the documentation etc. is completed well in advance so that the clearance of goods can be expedited. As per the extant procedure, the Entry Inwards is granted by the Boarding Officer after completion of boarding formalities and subsequently the steamer agent of the vessel presented the same to the Preventive Officer posted at Dock for recording the Entry Inward details in the System. 4. In order to expedite the grant of Entry Inward in the System, it has been decided that the Boarding Officer shall grant Entry Inward by signing the Entry Inward application of the concerned vessel and allow commencement of operations of loading/unloading. The Boarding Officer should also give entry inward for the vessel in the ICES with his own SSOID immediately after finishing the boarding of the vessel. If the Section Office is not equipped with ICES or the system is out of order, the Officer can give Entry Inward in the system available at any nearest location or at Custom House. There should not be undue delay in giving Entry Inward. It shall be borne in mind that the date of Entry Inward is crucial for determining the rate of duty in case of filing Prior Bill of Entry as provided in Section 15 of Customs Act, 1962. Further the System does not recognize an IGM till the entry inward is given in the ICES. It shall be the responsibility of the concerned Superintendent to ensure that the entry inward is given without any undue delay. 5. Any difficulties experienced in this regard may be brought to the notice of undersigned immediately. Sd/- (Dr. N.K. SOREN) Commissioner of Customs (Port) Custom House, Kolkata