Computerized Processing of Bills of Entry under the Indian Customs EDI System-Imports(ICES/I) at Custom House, Kandla - Customs - Public Notice No. 18 /04

OFFICE OF THE COMMISSINER OF CUSTOMS, KANDLA CUSTOM HOUSE KANDLA File No: S/12-10/2003-04/EDI/KDL Date: 06.07.2004 Public Notice No. 18/2004 Sub:- Computerized Processing of Bills of Entry under the Indian Customs EDI System-Imports(ICES/I) at Custom House, Kandla. It is brought to the notice of all the Importers/CHAs and members of the Trade that computerized processing of all types of Bills of Entry under the Indian Customs EDI System for Imports (ICES/ I) will commence shortly at Custom House, Kandla. The exact date on which the Indian Customs EDI System (Imports) would commence will be notified in due course. 2. However, Bills of Entry in respect of the following type of goods shall continue to be processed manually under the existing procedures. (i) Diplomatic Goods (ii) Goods under transshipment. (iii) Goods falling under Chapter 22 of the Customs Tariff. (iv) Ship Stores (v) Unaccompanied Baggage / T.R. 3. Importers/CHAs are required to register their IEC codes, CHA licence numbers in the Customs Computer Systems before an EDI Bill of Entry is filed. For registration purpose, Importers/CHAs can approach the Customs counter at Room No. 24, Service Centre, in the Custom House with original documents. The formats of the declaration forms to be given by the Importer and CHA are given at Annexures 01 and 02. It is reiterated that it will not be possible to process the documents under the System, without registration. 4. In the beginning, Bill of Entry will be entered in the System at the Service Centre either through data entry or through floppy submission. Those, who want to submit the data through floppy, are requested to go through the ICEGATE website www.icegate.gov.in for details on data structure. After the connectivity with ICEGATE is established and the CHA/Importers become conversant with the EDI procedures, the option of filing the Bills of Entry through ICEGATE would also be made available and the same will be notified separately at a later date. In the ICEGATE, Importers/CHAs can electronically file their Bills of Entry from any where, through the internet. 5. IMPORT GENERAL MANIFEST: 5.1 All the Shipping Lines / Shipping Agents or any other persons as envisaged under Section 30 of Customs Act, 1962 are required to be registered in the EDI System to facilitate filing of IGMs electronically. A detail procedure to be followed in this regard has already been laid down in Public Notice No. 9/2004 dated 26.4.2004. All concerned are requested to go through the same and register themselves at Custom Counter, Service Centre in the System. 5.2 The Shipping Lines/ Steamer Agents or any other person shall submit the Import General Manifest (IGM) prior to the arrival of the vessel in terms of Section 30 of the Customs Act, 1962 and various CBEC Instructions issued from time to time at the Service Centre at Custom House on all working days from 10.00 A.M to 04.30 P.M. Proforma for IGM would be the same as prescribed in the Import Manifest (Vessels) Regulations, 1971, as amended 5.3 The Service Centre will enter the data, as furnished by the Shipping Lines / Shipping Agents or any other persons and generate a draft IGM. The Shipping line / Shipping Agent has to verify the correctness of the data entered in the System as per the draft, correct the errors, if any and re-submit for corrections. This process would be carried out till a clean copy is printed and signed by the Shipping line/Shipping Agent or any other person. 5.4 The Service Centre will submit the finally corrected data to the System. The IGM No., generated by the System would be indicated on the IGM and returned to the Shipping line / Shipping Agent. 5.5 On arrival of the vessel, the Shipping line will approach Preventive Officer, alongwith the copy of entry inward granted by the Boarding Officer for granting entry inwards into the EDI System. Before making the application, the Shipping line/ Shipping Agent would make payment of the Light House dues, if not paid. The Preventive Officer will retrieve the IGM in the System, by entering the IGM No., and update the database by entering the arrival date, amount of Light House dues paid, Challan No., date and grant entry inwards. 5.6 Apart from filing of IGMs through Service Centre, the Shipping Line / Steamer Agent or any other person would continue to file a copy of the IGM with the Manifest clerk to enable processing of Bills of Entry not covered under EDI System. It may also be clarified that the IGMs to be submitted would have the complete details as are being given presently by the Shipping Lines / Shipping Agents in the manual filing of the documents. 6. CARGO DECLARATION BILL OF ENTRY: 6.1. The CHA shall file a declaration for clearance of cargo in ANNEXURE-A (instead of B/E) at the Service Centre. Certified copies of invoice and packing list shall be enclosed along with ANNEXURE-A. The declaration may be filed by the Importer himself but he will require prior permission of the Assistant/Deputy Commissioner(EDI). The representative of such Self Importer will carry the authority letter from the authorized signatory of the importer and shall thereafter indicate their name and designation in the declaration and would be required to submit documentary evidence to establish their identity. 6.2. The schedule of charges for data entry in the Service Centre shall be as follows :- A. Non-EDI users (who get data entry done at Service Centre) - a. Entry of Annexure A having up to 5 items ₹ 60 b. Each additional block of 5 items ₹ 10 c. Amendment fee per block of 5 items ₹ 20 d. Amendment fee for additional block of 5 items ₹ 20 e. Re-assessment ₹ 20 f. Entry of IGM ₹ 60 g. Floppy submission ₹ 10 h. UAB Declaration ₹ 60 i. Entry of Licences ₹ 60 The above charges include data entry of the documents, check list printing, three free queries and printout of the assessed document and out of charge/LEO. Additional queries shall be chargeable at ₹ 5/- per query. Check list will be provided free of charge till they are certified to be free of mistakes by the customer. However, in cases where the customer wants to incorporate corrections in the original declaration provided by him, checklist will be provided at an additional cost of ₹ 10/-. Any checklist in respect of remote filing or floppy submission would cost ₹ 10/-. B. ICEGATE or any other manner of Remote EDI filing a). Printing of Document - ₹ 20/- for the first 50 pages and ₹ 5/- for every 10 subsequent pages or parts thereof ( documents refers to the set of papers, which get printed in one command at any stage of processing) b). Query Printing - ₹ 5/- per query 6.3. The declarations forms (ANNEXURE-A) shall be accepted only if it is complete in all the respect, legible and duly signed by the CHA/Importer alongwith the authority (I-Card No. etc.). The CHAs / Importers are advised to file the declaration form, complete in all the respect as per the guidelines given at ANNEXURE-B. The declarations would be accepted in the Service Centre between 10.00 AM to 4.30 PM and the same will be entered in the System on the same day. 6.4. The System would accept ANNEXURE-A only if it finds that the IGM No. and Bill of Lading No. match the corresponding Line number of the IGM. The System will accept only one declaration against a Line number. If the declaration is not accepted, the CHA/Importer should verify the particulars. 6.5. The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. 6.6. If the particulars of classification are same for the next item, the word do will be accepted by the System. 6.7. ITC (HS) and CTH Nos. shall be indicated in eight (8) digits and CETH in six (6) digits, without any decimal in between (e.g. 850110 and not 8501.10). Number in three (3) digits followed by the issuing year shall indicate a Notification (e.g. 101/98, 021/02). Moreover, the Notification shall be the parent one and not the amending Notification. 6.8. In respect of goods for which benefit of Notification No. 21/2002-Cus dated 01.03.2002 is claimed, against the entry Generic Description in ANNEXURE-A, list No. and the serial no. of the list shall be mentioned in addition to the generic description of the item. The Centre Operator will feed first the list no. and serial no., and if there is space left, generic description of the item. For example, Liquid Crystal Displays are covered by S. No. 244 of the Table of Notification No. 21/2002 (list 26, Sr. No. 22). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L26/22,Liquid Crystal Displays 90138010 021/02, Sr. No. 244 6.9. ANNEXURE-A shall be accepted only if it is complete in all respects and legible. The declarations can be presented at the Service Centre between 10.00A.M. to 4.30 P.M. on all working days and it will be entered in the System the same day. 6.10. The Centre Operator shall carefully enter the data entered in ANNEXURE-A and hand over the resultant checklist to the CHA/ Importer for confirming the correctness of entries. The CHA/ Importer would make the corrections, if any sign the checklist and return it to the Operator. The Operator shall make corrections in the corresponding data and submit the revised checklist to the CHA/ Importer for re-confirmation. This process would be repeated till the CHA/ Importer signs a clean checklist in token of correctness of the entered data. 6.11. The Operator shall submit the authenticated electronic checklist to the System. The System will then generate a Bill of Entry No., which would be endorsed on the printed checklist and returned to the CHA/ Importer. 6.12. The Operator shall retain the original ANNEXURE-A and pass them on to the EDI Cell periodically. 7. GREEN CHANNEL FACILITY / FAST TRACK CLEARANCE 7.1 Eligible Importers can request for Green Channel / Fast Track Clearance by making request in ANNEXURE-A, by entering Y against entry No. 6(B). Bill of Entry will be processed in the normal course. On approval of the Assistant / Deputy Commissioner (Group) in the System and if the documents are in order, the Appraiser/Superintendent (Dock Examination) would allow release of the goods waiving the physical examination. 7.2 With a view to expedite clearance of green channel goods, it has been decided that after the goods, for which green channel has been permitted, are registered in the Dockyard/CFS, the Appraiser/Superintendent (Examination) will give clearance for out of charge with the following examination report: Green channel consignment out of charged. Marks and Numbers and No. of packages to be verified at the Gate Office by Preventive Officer, before allowing the shipment outside the Customs area . 7.3 After entering the above said Examination report, Appraiser / Superintendent (Docks Examination) will give out of charge and sign all copies of the Bill of Entry before handing them over to the CHA/Importer. The CHA/Importer at the time of clearance of the goods from the Gate, will hand over the Customs copy of the Bill of Entry to the Gate Preventive Officer, along with all other documents as per Para 15.2 of this Public Notice. The Preventive Officer, incharge of the gate, will verify the marks, numbers and no. of packages etc., as per the details given in the Bill of Entry and permit the cargo to be taken out, only after all the details are tallied. 7.4 Notwithstanding anything herein above, Assistant / Deputy Commissioner ( Dock Examination ) shall retain the right to re-examine any package or consignment. 8. SYSTEMS APPRAISAL In a number of cases, the System will appraise Bills of Entry automatically. In such a case, the System will print Customs copy of Bills of Entry along with three copies of TR-6 challan, for getting the goods examined, if required and for Out of Charge . All the Bills of Entry which are appraised by the System would be audited before giving Out of Charge . The System Appraisal Scheme is a Notification basis scheme and not description based. If the Appraiser/Superintendent (Audit) finds that the Bill of Entry is not fit to be cleared under System Appraisal Scheme, he may forward the Bill of Entry for regular assessment. 9. SECOND CHECK APPRAISEMENT 9.1. The electronic Bills of Entry will be assessed on the basis of the claims made in ANNEXURE-A. In case the Assessing Appraiser/Superintendent does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the System. On approval by the Assistant / Deputy Commissioner (Group), the query will be printed in the Service Centre for being passed on to the CHA/Importer. 9.2. Replies to the queries will be submitted in the Centre who will transfer it to the System. In case the Importer agrees with the classification/valuation proposed by the Appraiser /Superintendent, the Bill of Entry would be assessed accordingly. 9.3. In case Appraiser/Superintendent or Assistant / Deputy Commissioner(Group), as the case may be, agrees, ab initio or on receipt of the reply, with the claim made by the CHA/Importer, the System will print Customs copy of Bill of Entry along with three copies of TR-6 challan. 9.4. In case Assistant / Deputy Commissioner(Group) does not agree, principles of natural justice would need to be followed before finalising the assessment. 9.5. In the case of System and second check appraisals, the CHA/Importer, after obtaining the location of the goods from Custodian, shall present the Bill of Entry to the Appraiser/ Superintendent (Dock Examination) at Dock yard /CFS, KPT. 10. FIRST CHECK APPRAISEMENT 10.1 In the case of first check examination order, at the data entry stage, the appropriate column in the Bill of Entry format should be flagged Y and the reasons for the request for the first check should also be duly entered. With the introduction of this facility, first check requests will no longer be entertained manually except in cases where the CHA/Importers do not have any information regarding description/value of goods (Sec. 46(i) cases). 10.2. In case first check examination order is required (whether on request of the CHA/Importer or ordered by the Assessing Appraiser, on approval by Assistant / Deputy Commissioner(Group), the System will print a copy of the un-assessed Bill of Entry along with the examination order and other instructions. The print out will be handed over to the CHA/Importer who appends his signatures, confirming the facts in the Bill of Entry. 10.3 The CHA/ Importer shall present the Bill of Entry alongwith all original import documents, technical literature etc. at the Dock Yard / CFS, KPT for examination of the goods. After carrying out the examination, Preventive Officer shall endorse the examination report on the Bill of Entry as well as in the System and attest all the documents submitted alongwith the Bill of Entry and catalogue etc. found with the consignment. 10.4. After the examination is completed, the CHA/Importer shall present this hard copy of the Bill of Entry to the Assessing Appraiser/Superintendent, who will complete the assessment in the System, with approval of Assistant / Deputy Commissioner (Group). Immediately thereafter, the System will print Customs copy of Bill of Entry along with three copies of TR-6 Challan. It may be noted that amendments will normally not be allowed in cases of Bills of Entry under first check appraisement. 11. AUDIT 11.1 All the Bills of Entry which are appraised by the System would be audited before being given Out of Charge . While the Auditor would be auditing the Bills of Entry assessed by the officers on the EDI System he will, in addition, also audit Bills of Entry which have been assessed by the System . This procedure will be followed in respect of all Bills of Entry, which have been assessed by the System . 11.2 All the Bills of Entry where the assessable value is more than ₹ 1 Lakh will thereafter go to Assistant /Deputy Commissioner for counter signature. 12. ENQUIRY 12.1. Enquiries about the status of any Bill of Entry may be made at the query counter set up at the Service Centre or from the Information Kiosks put up adjacent to the Service Centre. The status of the Bill of Entry can also be checked on www.icegate.gov.in., once the connectivity with ICEGATE is established and the same shall be notified later. 12.2. In case of objections/queries, a print of the same may be given to the CHA/Importer on written request. The CHA/Importer may furnish his reply in writing. The reply shall be entered in the System by the Data Entry Operator. 13. PAYMENT OF DUTY 13.1 After the assessment is completed and the print of the assessed Customs copy of the Bill of Entry is obtained by the CHA/ Importer at Service Centre, the CHA/Importer shall present the copies of the TR-6 challan to the Bank for payment of duty. 13.2. Under the System, Customs duty and other dues would be collected at the State Bank of India, Kandla Port branch, New Kandla. The Bank is linked with the System and will transfer the duty amounts to the Customs Head of Account. 13.3. The CHA/Importer shall present three copies of the TR-6 challan to the Bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the System, enter the particulars of receipt of amount in the System and return two copies of challans duly stamped and signed to the CHA/Importer. The bank will retain one copy. 13.4. Importers/CHA can pay the duties/dues by cash, Demand Draft or both. However, it would be advisable to open accounts in the bank and give standing instruction to them to debit the Customs duty from their accounts for credit to the Customs Head of Account. This would help in completing the assessment without loss of time. 14. ALERT VERIFICATION After receiving the single printout of the un-assessed Bill of Entry from the Service Centre (in respect of first check cases), or the final printout of three copies of the Bill of Entry, before the examination of the goods for alert check, the Preventive Officer (Alert)/ Assistant will verify from the Alert register / PC whether there is any alert issued in respect of the importer, item of consignment. The Preventive Officer/Assistant will stamp the un-assessed copy of the Bill of Entry (in respect of first check cases) or the Customs copy of the Bill of Entry (in respect of second check cases), as the case may be after recording the factual position and return the same to the CHA/Importer, who will then approach the Appraiser/Superintendent (Docks Examination) for examination of the consignment. 15. EXAMINATION OF GOODS: 15.1 In the case of System and second check appraisals, the CHA/Importer, after obtaining the location of the goods from the custodian, shall present the Bill of Entry to the Preventive Officer (Docks Examination) at Dock Yard / CFS KPT for registration and examination of the goods. In the case of first check appraisal, un-assessed copy of the Bill of Entry will be submitted. He will sign the printed Bills of Entry, declaring the contents to be true before submission. 15.2 Along with the Bill of Entry, the CHA/Importer shall present documents, as per the list below (the documents should preferably be arranged in a file cover in the following order): - i. Duty paid challan in original. ii. Copy of Delivery order. iii. Copy of Bill of Lading. iv. Invoice in original. v. Packing List in original. vi. Certificate of origin in original. vii. Exemption Certificate in original if the notification so requires. viii. Copy of the bond or undertaking executed, if any. ix. GATT/WTO declaration duly signed by the importer. x. Technical literature, catalogue etc. xi Copy of the request for Green channel clearance/ Fast Track Clearance, if any. xii. Clearance of ADC or any other agency/authority, wherever required. xiii. Any other documents, as may be required. 15.3 In case the number of invoices is more than one, the packing list and documents relating to that invoice should be placed below the related assessment sheet of Bill of Entry and not bunched together. 15.4 All the above documents will be retained by Customs at the time of giving out of charge . As such only certified / photo copies of these documents should be submitted where originals are not required. 15.5 The Preventive Officer shall examine the goods under supervision/alongwith the Appraiser/Superintendent (Dock Examination) and enter the report in the System as well as on the hard copy of the Bill of Entry (Customs copy).The signature of the CHA/Importer shall be obtained on the report, as token that the goods have been examined in his presence. Name of the CHA/Importer should also be recorded along with his name Identity Card No. 15.6 In case Preventive Officer or Appraiser/Superintendent (Docks Examination) has a doubt or a query after the examination, it should be raised manually in the Bill of Entry, with the approval of Assistant / Deputy Commissioner (Dock Examination). The CHA/Importers then furnishes his reply and resubmits the Bills of Entry in the Dockyard/CFS, KPT, for further processing. If the answer is acceptable, the Appraiser /Superintendent (Docks Examination) will proceed to complete the examination. However, if the Appraiser/Superintendent still feels that the Bill of Entry requires reassessment, then he may forward the same back to the concerned group through the Assistant / Deputy Commissioner(Dock Examination), with his comments on the Bill of Entry as well as the System. On the basis of the examination report, the report/comments offered by the Appraiser/Superintendent, the Assistant / Deputy Commissioner (Group) will examine the facts, even raising a further query, if required and take appropriate action, if necessary after following the principles of natural justice. 15.7 After completing the examination of the goods, the Appraiser/Superintendent ( Docks Examination ) would give order for Out of Charge . 15.8 After the order of clearance ie; Out of Charge on the computer terminal, the Importer s copy and Exchange Control copy of the Bill of Entry will be printed along with the Order of Clearance (in triplicate) and the examination report at the Dockyard/CFS, KPT itself. All these copies of the Bill of Entry will bear the examination report, Order of Clearance number and name of the Examining Officer and the Officer giving Out of Charge . The Importer s copy and Exchange Control copy of the Bill of Entry along with two copies of the order of clearance shall be returned to the CHA/Importer after the concerned officer has put his signature. One copy of the order of clearance will be attached to the Customs copy of the Bill of entry retained by the Appraiser/Superintendent at Dockyard/CFS, KPT. 15.9. The CHA/Importer shall present the remaining two copies of the Order of Clearance to the custodian along with the Importer s copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Master Bill of Lading, House Bill of Lading and number of packages etc. At this stage one copy of the Order of Clearance shall be returned to the CHA/Importers after enclosing the Gate Pass No. and date on the same and one copy of the Order of Clearance shall be retained by the custodian. 15.10. The CHA/Importer will present the Importer s copy of the Order of Clearance to the Gate Preventive Officer at the Gate along with Importer s copy of the Bill of Entry and the custodian Gate pass. After inspecting the cargo/packages, the Order of Clearance copy will be retained by the Gate Preventive Officer after endorsing quantity of cargo/number of packages cleared against the order. The copies of the Bills of Entry and Gate Pass shall be returned to the CHA/Importer. 15.11 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Dockyard/CFS, KPT for 7 days to take care of part deliveries. After completion of seven days, the Bill of Entry will be deposited with the MCD for CRA Audit and record purposes. 15.12 In order to complete examination of the goods for Out of Charge before 6.00PM, the CHA/Importers are advised to locate their goods at Dockyard/CFS, KPT and register the same before 4.00 PM. This is with a view to avoid last minute rush in the Dockyard/CFS, KPT. 16. EXAMINATION AT CFS, GANDHIDHAM 16.1 In respect of Dockyard, KPT and CFS, New Kandla, the connectivity to the System has been provided and the Out of Charge would be given in the System by the concerned officer and the print of the same will also be taken at Dockyard/CFS, KPT itself. However, as there is no connectivity with the CFS, Gandhidham, the following procedure would apply in respect of examination to be carried out there. 16.2 In case of second check examination, recording of examination report and Out of Charge Order would be given only on the hard copy of the Bill of Entry. The Appraiser/Superintendent (CFS) will retain the Custom copy of the Bill of Entry. 16.3 In case of first check examination, recording of examination report would only be on the un-assessed Bill of Entry. The CHA/Importer will produce this copy to the Assistant/Deputy Commissioner (Group) who will ask the Assessing Appraiser/Superintendent to enter the examination details in the System, verify them and get finalized the assessment. 16.4 Apart from these exceptions, the procedure detailed at Para9,10 15 would mutatis mutandis be applicable in respect of examination of the goods at CFS, Gandhidham. 17. SECTION 48 CASES In cases where imported goods have not been cleared for home consumption or warehoused or transshipped within 30 days from the date of the unloading thereof at the port, data entry in such cases shall also be done as usual. However, the CHA/Importer is required to indicate Y at Sr. No. 6(D) of ANNEXURE-A, for extension of time limit under Section 48 of Customs Act, 1962, alongwith reasons, thereof and the Bill of Entry No. in such cases shall be assigned only after the necessary permission by the Assistant/Deputy Commissioner(Import). 18. AMENDMENT IN IMPORT GENERAL MANIFEST The person in-charge of the conveyance i.e., Shipping Line / Steamer Agent or any other person would be required to submit a written request to the Assistant / Deputy Commissioner ( Imports ) seeking amendment of IGM particulars giving the reasons thereof. If satisfied, the Assistant / Deputy Commissioner may carry out the amendment on the System through the module provided for this purpose. The detailed procedure in this regard has been laid down at para3 of Public Notice No. 9/2004 dated 26.4.2004. 19. AMENDMENT OF BILL OF ENTRY 19.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the CHA/Importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the Assistant / Deputy Commissioner (Imports). 19.2 In case any error is noticed after submission of Bill of Entry, but before examination of goods, the CHA/Importer may seek amendment of the Bill of Entry through the Centre after obtaining permission of the Assistant/Deputy Commissioner (Import). 19.3 It may be emphasized that no amendment in the Bill of Entry particulars and consequent reprints shall normally be allowed after out of charge has been recorded in the System. However, exception would be permitted only in the following cases:- a. If the provisions of Section 149 of the Customs Act, 1962 have been complied with; b. If the request for amendment is made within four months of filing of the Bill of Entry; c. The Importer produces the duplicate as well as the exchange control copy for cancellation before amendment is carried out and fresh print outs are generated and d. The permission of the System Manager is obtained. 19.4 No requests for attestation of extra copies of Bills of Entry or for re-prints shall be entertained. The CHA/Importers are advised to keep the original documents (Importer s copy of Bill of Entry and TR-6 Challan) safely with them. 20. PRIOR / ADVANCE NOTING 20.1 The CHA/Importer can also file a Prior/Advance Bill of Entry under Section 46 of Customs Act, 1962, before filing of IGM and before the arrival of the Vessel as well as after filing of the IGM and before arrival of the vessel by suitably indicating at Sr. No. 5 (B) of ANNEXURE-A. In such cases, a Bill of Entry may be presented, if the Vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. 20.2 The CHA/Importer may file a Prior/Advance Bill of Entry if he has the copies of the Bill of Lading and the invoice. The Bill of Entry would be filed and assessed in the same manner as indicated above. However, instead of generating 3 copies of Bills of Entry and duty payment challan, the System will generate one copy of the Bill of Entry to inform the CHA/Importer about the assessment details. The final print out containing three copies each of the Bill of Entry and challan would be generated after the IGM details and/or entry inward details, as the case may be, are entered in the System. If there is any change in rate of duty, the Bill of Entry shall be reassessed. 20.3 If there is a delay of more than 30 days in the arrival of the Vessel, fresh Bill of Entry would have to be filed. 20.4 The rate of exchange to be applied for calculating the value of the goods shall be the rate prevailing on the date of filing the Prior/Advance Bill of Entry. The rate of duty applicable to goods sought to be cleared against Prior/Advance Bill of Entry would be that applicable on the date of Entry Inward of the Vessel and not on the date of filing of the Bill of Entry, in terms of Section 15 of the Customs Act, 1962. 21. THE PROCEDURE FOR CLEARANCE UNDER DEPB SCHEME: 21.1. VERIFICATION OF THE DEPB : The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place, as per various Instructions/Circulars issued by CBEC from time to time. For this purpose, original DEPB issued by DGFT shall be produced to the Designated Officer in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The Designated Officer shall verify each Shipping Bill in the System through the DEPB verification menu provided for. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of Shipping Bill received along with the EGM from the Shipping Line/Shipping Agent. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. After satisfactory verification of all the Shipping Bills, the Designated Officer shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 21.2. REGISTRATION OF DEPB: 21.2.1 Before claiming exemption under Notification 034/1997-Cus., dated 7.04.1997, and 45/2002 dated 22.4.2002 against a DEPB, the DEPB in question is required to be registered in the EDI System. The Designated Officer to register the DEPB in the System shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done. 21.2.2 The Systems will not register any DEPB if the IEC details and PAN particulars of the original DEPB holder have not been electronically transmitted by DGFT to the Customs database. However, as the connectivity of Kandla Custom House with DGFT is yet to be established, the CHAs/Importers are advised to ensure that IEC details and PAN particulars of the original DEPB holder are entered in the System manually. 21.2.3 The Designated Officer shall make data entry of the DEPB details in the System through the MENU specified for Licence Management. After entry of data a checklist will be printed by the System. The DEPB holder shall verify the details of DEPB in the check list, if the same is correct, the DEPB holder shall sign the check list and return the same to the Designated Officer. The Designated Officer shall then register the DEPB in the System. 21.2.4 On registration of DEPB, System will generate a REGISTRATION NUMBER which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which DEPB has been registered. For further activities, either for debiting against a Bill of Entry or obtaining a Release Advice, only this registration number shall be used. It may be noted that without the Registration number no activities can be carried out on the EDI System in respect of a DEPB licence. 21.2.5 The DEPBs which have already been partly utilized before the introduction of on-line processing will be registered for the balance of DUTY CREDIT and FOB of exports in the manner as stated above. 21.2.6 In case any change in the data of DEPB is required to be made after completion of registration, the same can be done by the concerned Assistant / Deputy Commissioner. 21.3 TRANSFER RELEASE ADVICES (TRAs) 21.3.1 Issue of Release Advices : If the DEPB holder intends to utilize the DEPB at a Customs Station other than the port of registration, an application shall be made to the Designated Officer in the existing format. However, an additional column indicating the DEPB Registration No. shall be incorporated in the same. If the Designated Officer is satisfied on examination of the request on merits, he may grant permission for issue of TRA. Following particulars shall be entered in the System through the menu relating to Transfer Release Advice: i) Release Advice No. ii) Release Advice Date iii) DEPB Registration No. iv) Custom Station to which issued v) IEC of R.A.holder (if different from DEPB holder) vi) DUTY CREDIT AMOUNT transferred vii) Export FOB amount transferred viii) Invoice No. ix) Master Bill of Lading No./DT. x) House Bill of Lading No./DT. xi) Conditions if any If the DEPB is already registered in the System and a sufficient balance in the Duty Credit amount and the Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB Holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the System. The System shall generate three copies of the RELEASE ADVICE titled as: Customs copy for port of issue (office copy) Customs copy for port of clearance Importers copy The office copy for Port of Issue, shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for port of clearance will be dispatched to the respective Customs Station and the Importers copy of TRA shall be handed over to the applicant. 21.3.2 Receiving of Transfer Advices : The TRAs received from other Customs Station will be registered in the System through Licence Registration Menu, in the same manner as the DEPB scrip. On registration of TRA against a DEPB, the System will generate a TRA REGISTRATION NUMBER. This Registration Number should be endorsed on the Importer s copy of TRA (original) and the Customs copy received from the issuing Customs station. All other procedure for assessment of Bill of Entry will remain the same. 21.3.3 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice can be re-credited by the concerned Assistant/Deputy Commissioner. 21.4. CLAIM OF EXEMPTION AGAINST A DEPB / DEPB-TRA 21.4.1 The normal exemption can be claimed as usual against an item in the Bill of Entry under S.No.39D of ANNEXURE-A. In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. 21.4.2 For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. 21.4.3 The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the Bill of Entry. In case, where Importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in Bill of Entry, the Quantity/Weight for which he wants DEPB/payment of duty. 21.4.4 For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating Y or N in column 2 of S.No.39D of ANNEXURE-A. The column number 7 (quantity for licence debit), column No. 8(unit) and 9 (serial number of item in the licence list) are not required to be filled in for DEPB Bills of Entry. 21.4.5 If the basic customs duty and the additional customs duty debitable to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 dated 7.4.1997 and 45/2002-Cus. Dated 22.04.2002 for that item. 21.5. CHECK LIST OF BILL OF ENTRY 21.5.1 After data entry, checklist will be printed as usual and given to the CHAs/Importers for verifying the correctness of data captured. For identification against the respective item, (DEPB) and Notification 034/97 and 045/2002 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= Import CIF) and duty sought to be debited will also be printed. DEPB wise debit against each item of an invoice, will also be printed. 21.5.2 The Importers/CHAs should check the details of DEPB No. carefully to ensure that only that DEPB licence which is intended to be debited is debited in the System. If the entries are correct, the checklist may be returned to the data entry operator for submission of Bill of Entry in the System. Errors, if any, noticed may be got corrected by the data entry operator. 21.6. SUBMISSION OF BILL OF ENTRY: On submission of the B/E in the System, an UN-ASSESSED copy of the Bill of Entry will be printed on the System containing statement of debit of DEPB for Export FOB and Duty amount in respect of each item of an invoice for which exemption is claimed against DEPB. 21.7. ASSESSMENT OF BILL OF ENTRY: 21.7.1 The un-assessed copy of the Bill of Entry along with all the original import documents and all the DEPB scrips in original indicating total amount of duty credit and Export FOB utilized, in the debit sheet attached to the scrips, should be presented to the Designated Appraiser/Superintendent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Superintendent will retrieve the Bill of Entry on screen and assess the Bill of Entry in respect of all the items and shall countersign the debits in the original DEPB. 21.7.2 After assessment by the Appraiser/Superintendent, the Bill of Entry will move on screen to the Auditor for concurrent Audit and from the Auditor to the concerned Assistant/Deputy Commissioner. The Auditor as well as Assistant /Deputy Commissioner will need to retrieve the Bill of Entry for assessment. 21.7.3 After assessment, the assessed copy of the Bill of Entry will be printed alongwith the TR-6 challan containing the duty to be paid by the CHA/Importer. The duty required to be paid shall be paid at the State Bank of India, Kandla Port branch, New Kandla by Demand Draft / Cash as per prevailing practice of duty payment. The system of manual debit of DEPB Scrips alongwith electronic debit will continue till further orders. 21.7.4 Where the Appraiser/Superintendent, during the process of assessment, denies the exemption claimed under Sl.No.39D of ANNEXURE-A; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB corresponding to the enhanced duty / CIF against that item. 21.8. DEPB DEBIT LEDGER 21.8.1 On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and Export FOB. Where the exemption from both the basic customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and Additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty, and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. 21.8.2 If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the CHA/Importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The Importers /CHA therefore should ensure that sufficient balance in the duty credit amount and Export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the System will not accept the declaration for Bill of Entry. 21.8.3 In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 21.9. DEBITING OF DEPB AGAINST MANUAL Bill of Entry: 21.9.1There are certain categories of imports for which Bills of Entry are processed manually. Importers may choose to avail the exemption under the DEPB Scheme for such imports and get the DEPB debited for payment of duty. In such cases manual Bills of Entry will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF value of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. However, even in the case of Manual Bills of Entry, the debit of DEPB scrip will also be done on the EDI System electronically. 21.9.2 The Designated Officer in the Assessing Group will debit the original DEPB. He will also enter the amount of duty foregone and the CIF value of the exempted goods in the System, in the respective field of duty credit and Export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB scrip in triplicate. The copies of this print will be attached with the manual Bill of Entry, DEPB file and DEPB scrip. CHA/Importers are therefore required to register the DEPBs even when clearances are sought against manually assessed Bills of Entry. 22. PROCESSING OF BILLS OF ENTRY UNDER OTHER EXPORT PROMOTION SCHEMES Bills of Entries relating to other Export Promotion Schemes like DEEC, DFRC, EPCG, REP etc. which require import licence for availing benefits of exemption notifications will be processed under ICES (I) as per under-mentioned procedure: 22.1 Registration of Licence 22.1.1Before filing of a Bill of Entry under any of such Export Promotion Schemes the related import licence will required to be registered in the System. Data entry of the licence details will be made at the Service Center. For the ease of data entry, details of the licence will be furnished by the licence holder in a Form as per ANNEXURE-I, annexed to this Public Notice. The form is common for all types of licences, some of the fields may not be applicable to a licence, and therefore, relevant details only should be filled. 22.1.2 It will be precondition of registration of licence that the IE-Code of the licence holder is received by the Customs System from DGFT System and if any information which is necessary for a particular type of licence is left unfilled, System will not accept such incomplete information for registration of licence. However, until the connectivity with DGFT System is established, the IE-Code will be entered manually in the System. 22.1.3 The System will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by System when electronic Bill of Entry is processed, RA is issued, manual Bill of Entry is debited or reduction is made by amendments. To avoid any inconsistency and invalidity the System will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the System will not permit registration. 22.1.4 The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are correct before presenting the licence for registration. The licences with incorrect details will be rejected by the System and cannot be used for availing exemption from duty and clearance of goods. Such licences should be got corrected from concerned DGFT office before presenting to Customs. 22.1.5 After successful entry of details a check list will be printed by the Service Centre operator and given to the licence holder for confirming correctness of the data entered. Service Centre operator will make corrections, if any and will return the same to the licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. 22.1.6 Licence should not be sent by post or through a letter to Custom House but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Designated Officer for registration and take possession of the same after registration. 22.2 Acceptance Debit of Bonds 22.2.1Where the export obligation has not been fulfilled an option N has been entered in the field Exp. Oblg: , the System will ask for entry of bond number. Therefore, if export obligation has not been fulfilled the respective category of bond should be registered before registration of licence / RA. 22.2.2 The Bond and Bank Guarantee will be accepted, registered and debited as per procedure given at succeeding paras of this Public Notice. 22.2.3 The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing Bill of Entry electronically the bond will automatically be debited by the System for the amount of duty foregone. 22.2.4 Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 22.3 Registration of incoming Release Advice 22.3.1Incoming Release Advice will be registered for the given value and quantity in the same manner as the respective licence. 22.3.2 After successful entry of details, a checklist will be printed by the Service Centre operator and given to the RA holder for confirming correctness of the data entered in the System. Service Centre operator will make correction if any and will return the same to the RA holder. 22.4 Submission of Licence/RA in the System 22.4.1 The licence/ RA holder will present the check list of the licence/RA along with original documents to the Designated Officer authorized to exercise option of submission of licence/RA in the System. The Designated Officer will compare the details entered in the System with the original licence/RA. If the details are correct and the Designated Officer is satisfied about the admissibility of registration of licence/RA, he will submit the licence in the System on the basis of the Job Number of the check list. 22.4.2 The System will generate a licence Regn. No. This registration number and date should be endorsed in bold on the original licence/RA. After registration the documents may be returned to the party and copies thereof may be kept in the office file for record. RA will be registered only on the basis of Customs copy of the RA. After registration, Customs copy and importer s copy of RA will be defaced by the Designated Officer. 22.5 Issuing Release Advice against a licence 22.5.1 Release Advice will be issued for utilization of a licence at any other Customs station. Details for obtaining Release Advice shall be furnished in the Format given at ANNEXURE-II to this Public Notice. Data entry will be done at the Service Centre. A check list will be printed by the Service Centre operator and given to the holder of the licence. The correctness of the data will be confirmed by him. Correction if any will be carried out by the Service Centre operator and a fresh print of corrected check list will be given to the holder of licence. 22.5.2 The holder of the licence will put his signature on the check list and present the same to the Designated Officer for issue of the RA. The Designated Officer will verify the details from the original licence and satisfy himself about admissibility of issue of RA. The option to issue the RA may be exercised in the System. The System will generate RA No. and three copies of the RA will be available for print. The check list signed by the holder of licence and the office copy of the RA will be retained by the Designated Officer for record. 22.5.3 Importers copy and Customs copy of the RA will be issued to the holder of licence and the Customs station where RA will be utilized for clearance of goods. No amendment of RA will be permitted after it has been issued by System. Fresh RA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized RA. 22.5.4 No RA will be issued manually. 22.6 Debiting of licence Licence will be automatically debited in respect of Electronic Bill of Entry and Electronic Release Advice. For debiting manual Bill of Entry, the figures of value and quantity will be entered by the Appraiser/Superintendent in the System through a Menu for this purpose. 22.6.1 Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser/Superintendent as usual. 22.7 Exemption for Spare Parts under EPCG Scheme 22.7.1 The System will create a ledger of face value and item wise value quantity. Item S.No. 0 has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the System as value permissible for import of spares under exemption Notification against EPCG licence. 22.7.2 This value of spares will be within the total face value of the licence i.e. the sum of value of all items including value of spares imported against EPCG licence will not exceed the total face value of licence. 22.7.3 No credit of value will be given for spares in case of imports against RA. RA is required to be obtained for spare parts also. If it is first import no RA will be admissible for spares. 22.8 Amendment of licence after registration 22.8.1 Amendment in the licence data after registration can only be made by the Designated Officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will not be permitted by the System. The System will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. 22.8.2 Licence status code at the time of registration will be 0 . The licence if suspended or cancelled after registration, the Designated Officer shall amend the status code to 2 , 3 and 4 for cancellation, suspension and re-instatement respectively. 22.9 Filing of Bill of Entry 22.9.1 For claiming exemption under any export promotion scheme the necessary declarations should be made by the CHA/Importer at Sr. No. 39D of ANNEXURE-A, which is indicated below. (1) Invoice Serial Number [ ] (2) Actual Invoice Number[ ] Item No Addl Duty Exmpn. Requested Y/N Notification/ Sl.No. Licence Regn. No. Licence Regn. Date Debit Value (Rs.) Debit Qty. Unit Item Sl. No. in Licence 1 2 3 4 5 6 7 8 9 22.9.2 Unit of measurement of quantity will be same as per the licence. In case the unit of measurement in the invoice is different than the one in the licence, for the purpose of debit in the licence the qty should be converted into same unit of measurement as in the licence. 22.9.3 For spare parts against EPCG licence S.No. of item will be 0 therefore, for availing benefits of exemption Notification in respect of spares Item S.No. 0 should be indicated in column 9 of the Format indicated above. 22.9.4 Against one item in the Bill of Entry only one licence will be debited. If the Qty / or value in the licence is not sufficient to cover whole qty / or value of an item in the invoice, the invoice quantity should be split in to a separate item in the Bill of Entry for debit against another licence or for normal assessment. 22.9.5 Bond/Bank Guarantee details should also be provided wherever so required. 22.9.6 After successful entry of data of the Bill of Entry in the System, a check list will be printed by the Service Centre operator and given to the CHA/importer. The CHA/ Importer will check the details entered in the System and errors if any pointed out to the service center operator for carrying out corrections in the System. The CHA/ Importers before returning the check list to the operator for submission of Bills of Entry in the System should ensure that licence details are also correct. 22.9.7 The operator will exercise option of submission of Bills of Entry in the System. After submission of the Bills of Entry in the System a check list of submitted Bills of Entry should be obtained by the CHA / Importer from the Service Centre Operator. This check list will incorporate Bills of Entry number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 22.10 Assessment of BILLS OF ENTRY 22.10.1 All such Bills of Entry will be assessed in Group-VII. For ease of distribution of various category of documents among the officers, the provision has been made in the System to create any one or more of sub-groups in respect of the following Exim Scheme Codes:. Group Name Exim Scheme Codes Schemes 7A 6 ,7,11,12 18 DEPB, DFRC, EPCG 7B 1,2,3,5 , 17 Advance Licence 7C 21 EOU 7 8, 9, 13,14 and Others REP Diamond Import, CCP, Specific Licence, Jobwork All in respect of which no sub-group created. 22.10.2 Such sub-groups will be created by the System Manager depending upon the load of documents. All the Bills of Entry in respect of schemes for which no sub-group is created will be routed to main Group 7. 22.10.3 The CHA / Importer should present the check list obtained after submission of the Bills of Entry to Designated Officer along with all the required documents and the related licence. The Designated Officer will check the correctness of details of licence etc. and also ensure that any amendments made in the licence subsequent to registration of licence, have also been entered in the System. If the Designated Officer is satisfied about the eligibility of exemption under related Notification and the licence is otherwise valid to cover the goods in question, he may assess Bills of Entry on System. 22.10.4 The Designated Officer can remove the Notification and deny the benefits of exemption. The debits of licence will automatically reverse. 22.10.5 The Bills of Entry after assessment will be audited by the Auditor and finally approved by the Assistant / Deputy Commissioner. The procedure of assessment will be similar to DEPB imports. 22.10.6 In respect of a manually assessed Bills of Entry details of value and quantity will be debited in the System by the Appraiser/Superintendent at the time of assessing a Bills of Entry a print of details of debit will be taken for records. 22.11 Printing of the assessed Bills of Entry After assessment a print of assessed copy of the Bills of Entry will be taken by the CHA/Importer from Service Centre. The print of Bills of Entry will contain duty-paying Challan if duty is payable and statement of debit of licence for value/ qty and debit of bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence. 22.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of Bills of Entry after out of charge will be same as discussed in forgoing paras. 23. PROCESSING OF BILL OF ENTRY WITH BOND: Processing of Bills of Entry relating to goods:- (i) Purchased on high seas sales basis (ii) Exempted under 100% EOU schemes (iii) Exempted under Notification No.32/97 (Job work) will also be done under (ICES)-I of the EDI System. The detailed procedure to be followed in this regard is as under: 23.1 Bond Management System. 23.1.1 Under ICES, there is a provision for centralized Bond Cell, which will be responsible for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. Officers of the rank of Assistant / Deputy Commissioner shall handle the Bonds. The Bond Cell will be responsible for the following: Registration of Bonds/undertakings, Bank Guarantees, Sureties Debit and Credit of Bonds for EDI BEs and Manual BEs Closure of Bonds, Bank Guarantees Enhancements Issue of recovery notices Issue of reminders Generation of MIS reports 23.1.2 Both, the Revolving / continuity and the Specific Bonds are registered and maintained in the Bond Cell. The Appraising Group determines the Bond requirement. The type and the amount of bond are decided by the Appraiser/Superintendent and are approved by the Assistant / Deputy Commissioner(Group). However System will assist in determining the type of Bond / Bank Guarantee and value. Bond requirement details will be printed on the Bill of Entry after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The bonds will be managed centrally by Bond/Bank Guarantee Cell under a Assistant /Deputy Commissioner(Bond). 23.2 Registration of Bond 23.2.1 The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties etc. in the System. The CHA/Importer shall furnish the following details for registration: - Bonds / Undertakings IEC Bond Type Bond Amount * Revolving / Specific Date of Bond Date of Expiry Date of enforcement Whether BG Y/N Surety Y/N Cash Deposit Y/N Remarks * for Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details Serial No. (as given by the Bank) Bank branch code Bank name BG amount BG date Expiry date of BG Date of enforcement Remarks Surety Details Serial No. ( as given by the party ) Surety Name Address Identification particulars of surety (CHA code, Chartered Accountant Registration No. etc.) Remarks Cash Deposit Challan No. Date Amount Date of Deposit 23.2.2 The bond detail shall be entered in the Bond Cell. On entry System will assign a job no. and check list is generated. The CHA/Importers shall satisfy with the correctness of details. The corrections if any shall be made and job shall be submitted. 23.2.3 After submission the job shall be forwarded to Assistant / Deputy Commissioner designated to accept the bond. The CHA/Importer shall present the original bond documents to the respective designated Assistant / Deputy Commissioner for acceptance. 23.2.4 The Assistant /Deputy Commissioner shall observe all the instructions regarding acceptance of bond issued by the Board / Custom House from time to time. After satisfying that the documents submitted are in order acceptable the Assistant /Deputy Commissioner shall retrieve the bond details on screen by entering the job no., view the entries made in the System. If the information in the System match with the documents conditions for acceptance of the bonds are satisfied, the Assistant /Deputy Commissioner may accept the bond in the System. The Assistant /Deputy Commissioner can also make corrections in the System if so required. 23.2.5 After acceptance of the bond by Assistant /Deputy Commissioner, the bond documents shall be taken by the Bond Officer / Bond Clerk. The Bond officer/ Bond clerk after receipt of the Bond / Bank Guarantee / Security etc. shall enter in the System location of bond storage where the bond documents have to be physically stored. At this stage the System will generate the bond registration No. This Registration No. has to be endorsed on the original documents and also communicated to the importer for their future reference. 23.2.6 Bond Registration Number : System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year.Bond No. to start with Serial No. 100001. 23.3 Processing of Bill of Entry 23.3.1 Declaration in the Service Centre 23.3.1.1 In case the CHA/Importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and Bank Guarantee amount is determined by the Appraiser/Superintendent. If Continuity Bond is not there, no declaration (bond) need to be given in the Service Centre. Bond details will be printed on the Checklist. 23.3.1.2 In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU bond is not required. 23.3.1.3 At the submission stage, the validity of bond is checked. 23.3.2 Appraising 23.3.2.1 The Appraising officer has the option to ask for bond as condition of assessment. The following type of Bonds can be opted: Provisional Duty Bond - General Test Bond End Use Bond / Undertaking Transit Provisional Duty Bond - Project Imports Extra Duty Deposit EOU Bond Warehouse Bond 23.3.2.2 For Bill of Entry Type `W : Warehouse Bond is mandatory. 23.3.2.3 EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. 23.3.2.4 Provisional assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. 23.3.2.5 The Appraising Officer has to specify Type of Bond, Bond Amount, Bank Guarantee%, Bank Guarantee amount, basis for bond amount at the Bill of Entry level. Assistant / Deputy Commissioner (Group) has to confirm the action of Assessing Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. 23.3.2.6 On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the Bill of Entry. 23.3.3 Assistant / Deputy Commissioner (Bonds) 23.3.3.1 Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the Importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Dockyard/CFS, KPT. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. 23.3.3.2 The CHA/Importer has to give a written request to Assistant / Deputy Commissioner (Bonds) for debiting the bond against a Bill of Entry. The CHA/Importer shall specify the Bond Registration No., Bill of Entry No. and Date. The Assistant / Deputy Commissioner (Bond) has to retrieve the Bond and debit the Bond and Bank Guarantee. He/She has the option to view the Bill of Entry. 23.3.3.3 Before debiting the System will pose the following query: Whether the language of the bond meets the legal requirement of the assessment of the Bill of Entry. If the amount to be debited is more than the credit balance in the Bond and Bank Guarantee Ledgers, the System will not allow debit and the Assistant / Deputy Commissioner has to raise a query to the Importer for filing fresh bond /Bank Guarantee. 23.3.3.4 The System will not allow goods registration and out of charge, if the debit entries not made against the Bill of Entry in the Bond and Bank Guarantee Ledgers. 23.3.4. Bond re-credit 23.3.4.1 Assistant / Deputy Commissioner (Bonds) has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and Bank Guarantee ledgers; Date of credit BE No. and Date Amount credited Reasons for credit - (a) assessment finalized no recovery (b) assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the BE. (f) Others.(specify) 23.3.4.2 Bond Ledger Format would be as under - BE No. BE Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. 23.3.5 Debiting of the Bond for manual Bill of entry: 23.3.5.1 A Continuity or a specific bond shall be accepted registered in the System. A continuity bond registered in the System can be utilized in respect of an electronic as well as manual Bill of Entry. For debiting manual Bill of Entry the bond officer shall select the option of MBE-debit and enter the details of the manual bill of entry and amount of bond / Bank Guarantee etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the Bills of Entry and other copy given to the Importer /CHA. 23.3.5.2 In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the bond in the System and utilise it against a manually processed Bill of Entry as per procedure indicated alone in respect of a continuity / revolving bond. 23.4 Warehousing Bill of Entry 23.4.1 For Warehousing bill of entry, the type of bill of entry should be indicated as W . The CHA/Importer may indicate the bond details if a continuity bond has already been executed in the same manner as has been explained in respect of 100% EOU, in the succeeding paras. 23.4.2 The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. 23.4.3 The System at the time of assessment of a Warehousing Bills of Entry shall display before the Appraiser/Superintendent the requirement of bond equal to double the amount of duty payable. The Appraiser/Superintendent at the time of the assessment can change the Bond / Bank Guarantee amounts. Where the bond details have been entered at the time of data entry the same shall be displayed by the System debit details will be printed on the Bill of Entry. Where bond has not been debited at the time of data entry of Bills of Entry, Bond requirement shall be printed along with the print of the Bill of Entry. 23.4.4 The Bond shall be registered with the designated Bond Officer debited in respect of a Bills of Entry . Unless the bond is debited in the System, Bill of Entry cannot be registered for examination out of charge at the Dockyard/CFS.. 23.5 Provisional Assessments:- 23.5.1 Where an item of the Bill of Entry is assessed provisionally by the Appraiser/ Superintendent irrespective of the fact, whether EOU / Warehousing Bill of Entry , PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the bond can be entered at the time of data entry as explained for EOU Bill of Entry. The type of bond for provisional assessment shall be PD . 23.5.2 The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser/Superintendent for determining the amount of Bond / Bank Guarantee for debiting. The Appraiser/Superintendent can change the amount of bond and/ or Bank Guarantee for debiting. 23.5.3 If the bond details have not been entered at the time of data entry, the System will enforce bond. The Appraiser /Superintendent shall specify the amount of bond and Bank Guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the Dockyard/CFS for examination out of charge till the duty is paid and the bond and Bank Guarantee as specified has been debited. The details of bond debit or the bond requirements shall be printed on the provisionally assessed Bills of Entry. Details of a debited bond will also be printed on the Importer s copy and Exchange control copy of Bills of Entry. 23.5.4 In case any Cash deposit is required to be taken, the Appraiser / Superintendent can specify the amount of Cash deposit , the Challan for Cash deposit will also be printed with the assessed copy of Bills of Entry which will also be deposited with the designated bank like the duty and fine/penalty. 23.6 High Seas Sales Consignments 23.6.1 This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. As is currently the practice, the software has been designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price to arrive at the final price payable. 23.6.2 Where the goods have been purchased on High Seas Sales basis, option `Y should be indicated at Sr. No 5(C) in ANNEXURE-A and the particulars of the original importers i.e. Seller of goods on high seas, should be indicated. At Sr. No. 36 of ANNEXURE-A, additional expenses incurred for purchase on High Seas, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field amount and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. 23.6.3 In case goods relate to more than one invoices, the High Seas sales charges should to be indicated against each invoice, proportionate to the value of goods in the invoice. 23.6.4The System shall add these charges to the CIF value of the goods for computation of value for the purpose of levy of duty. 23.6.5 The data entry operator at Service Center shall enter these details in the relevant field in the System. These details will be printed on the check list. The IEC the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / CHA. 23.6.6 After submission, the Bills of Entry shall be processed under the EDI-System as normal Bills of Entry. The Appraiser/Superintendent, Auditor, Assistant /Deputy Commissioner at the time of processing the Bills of Entry will be able to view the details of rate or value of High Seas charges. The Appraiser /Superintendent assessing the Bills of Entry will also be able to change the rate or value of High Seas Sales charges though change option. Principles of natural justice would need to be followed wherever required. 23.6.7 The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, Importer s Exchange Control copies of the Bills of Entry. 23.7 Imports by 100% EOUs :- 23.7.1 Registration of EOU 23.7.1.1 All the 100% Export Oriented Units including STP / EHTP etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. 23.7.1.2 Following details should be furnished by the EOU for registration. (i) Importer Exporter Code (IEC) (ii) IEC Branch Code. (All other details including BIN shall be captured from the information sent by DGFT against the IEC) (iii) EOU type I - A EOU - General B EOU - Aquaculture C EOU Agriculture / Floriculture D EOU Granite E - EOU gems and jewellery F EOU Others (specify) II STP III - EHTP (iv) EOU Approval No. (v) Approving Authority (vi) Approval date (vii) Valid till (viii) ECC (Assessee Excise Control Code) (ix) Central Excise office location code Commissionerate Division Range 23.7.1.3 Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 23.7.2 Filing of Bill of Entry Entry of Bond details 23.7.2.1 In the ANNEXURE-A format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various bonds including the bond for 100% EOUS. For a Bill of Entry for imports by 100% EOU indicate :- Y for Bond No . if bond is already executed with Customs at the point of import; `C Central Excise Certificate. No DT where the Bond is executed with Central Excise authorities; and a procurement certificate has been issued by them. N where neither bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is N the System shall require the bond to be executed after assessment but before registration of Bill of Entry for examination out of charge. 23.7.2.2 Procedure for registration of Bond/Bank Guarantee. has already been explained earlier in this Public Notice 23.7.2.3 The Importer should indicate in the format the type of bond as EO for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it would be N i.e. NONE. 23.7.2.4 The data entry operator shall enter the related option Y or C and enter the details of the bond or the certificate as the case may be in the respective field in the System. 23.7.2.5 After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed the words (EOU) Notification No. /yr S.No. will be printed. At the end of the check list details of bond indicating the bond no. bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. 23.7.2.6 The Importer / CHA shall check the correctness of the details in the check list return it to Data Entry Operator for submission of the same in the System. On submission, the Bill of Entry shall be directed to 100% EOU Cell for assessment. An unassessed copy of the Bill of Entry after submission shall be taken by the CHA/Importer. 23.7.3 Appraising of EOU B/E. 23.7.3.1 The CHA/Importer shall present the un-assessed Bill of Entry along with the bonds / certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser / Superintendent ( 100%, EOU ) for making assessment. 23.7.3.2 The Appraiser / Superintendent shall recall the relevant bill of entry on the screen and complete the assessment on the System after scrutiny of the documents. The System will display EOU bond details or Central Excise Certificate. The Appraiser /Superintendent will also be able to view the details of EOU approvals. 23.7.3.3 In case the Importer /CHA has already executed the bond and it is registered in the System, the System will display the amount debited in the bond which is equal to the duty foregone. If the Appraiser/Superintendent desires to change the amount for debiting the bond he can select through change option and change the amount for the bond debit Bank Guarantee. Where the Bank Guarantee is not required the amount in the field of Bank Guarantee should be entered as 0(Zero). 23.7.3.4 The Appraiser/Superintendent has the option of removing EOU Notification where the Importer is not found to be eligible for the exemption. 23.7.3.5 Where the CHA/Importer has not furnished bond or Central Excise Certificate, the System will require the assessing officer to specify the bond amount / Bank Guarantee amount. The Appraiser / Superintendent shall specify the Bond Bank Guarantee amount in System. After processing by the Appraiser the Bill of Entry will be audited by the Auditor and thereafter processed by the Assistant /Deputy Commissioner ( 100%,EOU ). After the assessment print of the Bill of Entry can be obtained. The details of the bond / Bank Guarantee shall be printed on the Bill of Entry where neither bond is debited nor a Central Excise Certificate is indicated the System will print the bond / Bank Guarantee requirements as specified by the Appraiser/Superintendent. 23.7.3.6 In case the CHA/Importer has executed the bond with the Central Excise authorities, he shall produce the procurement certificate issued by the Central Excise officer to assessing officer along with the unassessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. System would generate a communication consignment and requesting for confirmation about re-warehousing. System would enable monitoring of the movement of the goods through appropriate MIS reports. 23.7.3.7 After completion of the assessment the Bill of Entry shall be put to Bond queue for execution / debiting of bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting bond in the System, the Bill of Entry will not be available for registration for examination and out of charge. 23.8 Availing exemption under Jobbing Scheme 23.8.1 Notification No.32/97 Cus. exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said Notification. Importers/CHA claiming the said exemption would require to indicate the relevant details in ANNEXURE-A. On submission, print of an un-assessed copy of the Bill of Entry will be taken and presented to the designated Appraiser/Superintendent (Group ) along with all the requisite documents. The Appraiser/Superintendent will recall the Bill of Entry on screen for assessment. Appraiser/Superintendent will be able to delete the notification to deny the exemption if so warranted, specify the Bond/Bank Guarantee requirements and modify the bond/BG amounts. The Bill of Entry will be audited by the Auditor and processed by the Assistant /Deputy Commissioner (Group). Details of notification, Bond/Bank Guarantee debits will be printed on respective copies of the Bill of Entry. The procedure for execution and maintenance of Bond/Bank Guarantee in the System will like any other Bond. 24 EX-BOND Bill of Entry 24.1 This procedure will apply only to those ex-bond Bills of Entry in respect of which the related warehousing Bill of Entry has been processed under ICES (I) at Kandla Custom House. The CHAs/Importers are required to make suitable declarations at Sr. No. 5 and 19 of ANNEXURE-A which is as under : 5. Type of Bill of Entry (H) Home Consumption (W) Warehousing (X) Ex-bond : Warehouse B/E No.----------- DT.------------ Warehouse Code (Warehouse Code consists of 6-digit location code, 2-digit serial number of warehouse, ie; INIXY101. If no code is assigned other to be used as code. List of codes of all the existing warehouses is being prepared by the Custom Houses and shall be notified in due course.) INVOICE PARTICULARS 19. For EX-Bond B/E Invoice S.No in EX-bond B/E Whether Import under multiple invoices : Yes/No If Yes, (a) no of invoices : (b) Total Freight : (c) Total Insurance : 24.2 On out of charge of a Warehouse Bills of Entry the System will create a ledger of quantity in respect of all the items included in WH Bills of Entry. For the purpose of filing Ex-bond Bills of Entry in the System details of CHA the Importer will be entered as usual. In the field of Type of Bills of Entry X will enable for entry of Ex-bond Bills of Entry. A window will pop up for Warehouse Bill of Entry. No. date. On entry of W/H Bill of Entry No. date the System will capture all other details from the W/H Bill of Entry. Invoice S.NO. as in the Warehouse Bills of Entry 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 W/H Bills of Entry will be displayed by the System. Tariff Headings and the Notifications can be changed if, so required. In case of Ex-Bond Bill of Entry, the rate of duty and Tariff Value ( wherever applicable ) shall be the one which is in force on the date on which the Ex-Bond Bill of Entry is presented. 24.3 On completion of data entry a check list will be generated by the System against the respective Job.No.. The CHA/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 Centre operator for submission of the Ex-bond Bills of Entry. On submission the System will generate the Bills of Entry No. 24.4 Assessment The Bills of Entry will be allocated by the System to the Assessing Groups on the basis of same parameters as are applicable to all other types of Bills of Entry. Assessment will also be made by the officers in the same manner as in the case of any other type of Bills of Entry. Where a Warehouse Bills of Entry has been assessed provisionally the Ex-bond Bills of Entry 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 Bills of Entry. 24.5 Printing of assessed Bills of Entry and duty paying challan After the Bills of Entry has been assessed by the designated group, the Assessed copy of the Bills of Entry 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. 24.6 Debiting of Bond After obtaining the Print out from Service Centre the Importer /CHA will get the bond debited from Bond section of Custom House and get the suitable endorsement on Bills of Entry with respect to debit of Bond amount and other details. 24.7 Payment of duty Duty will be paid at the designated bank ie State Bank of India, Kandla Port Branch, New Kandla against a challan of Ex-Bond Bills of Entry in the same manner as in the case of a Home consumption Bills of Entry. 24.8 Order of clearance of goods for home consumption 24.8.1 After payment of duty and completing any other requirement of debiting of bond, license etc. the assessed Ex-Bond Bills of Entry along with all other documents should be presented to the Appraiser/Superintendent authorized to give Out of Charge of the Ex-Bond Bills of Entry. The Appraiser/Superintendent shall verify that:- i) the particulars in the Ex-Bond Bills of Entry correspond to the bond register maintained in the Bond Section; ii) the goods are being cleared within the validity period of bond, interest ( amount of interest will not be calculated by the System, therefore should be calculated manually) if any on the Warehoused goods as chargeable under section 47(2) and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid; 24.8.2 After satisfying the requirements relating to clearance of the goods the Superintendent /Appraiser will give out of charge on the System. After out of charge the System will generate two copies of the Ex-Bond Bills of Entry . One copy is for the importer and the other copy will be for the Bond Section. No ex-change control copy will be generated for EX-bond Bills of Entry. The System will also print along with Bills of Entry 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 Appraiser/Superintendent giving out of charge will endorse on the hard copies of the O/C quantity of the goods/package serial numbers and number of packages to be cleared against the respective Ex-Bond Bills of Entry and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond Bills of Entry. 25. Bonds / Undertaking/ Re-export bond for conditional exemptions 25.1 Where the benefits of exemption under a Notification is subject to execution of End use bond, Undertaking or Re-export bond it would be necessary to register the respective type of bond in the System before filing of the Bills of Entry. The bond will be registered by the CHA/Importers specifically for a Notification. Details of the bond in respect of each notification should be furnished at S.No. 18 of ANNEXURE-A at Service Centre for data entry of Bills of Entry . The System will automatically debit the respective bond for amount of duty foregone on the basis of claim of exemption made for items in the Bills of Entry under a notification. 25.2 For this purpose a directory has been created in the System for the notification and S.No. of item in the Notification which require execution of end use bond, undertaking or re-export bond for availing exemption. Exemption under such notification will not be permitted by the System if respective bond/undertaking number has not been entered at the time of data entry of Bills of Entry. Therefore, all the CHA/Importers who are claiming benefits of such exemption notifications should get respective bond accepted and registered in the System as continuity bond of that category in respect of each notification separately. The bond registered for one Notification can not be utilized for another notification. 25.3 Bond Codes for the types bond are as under: Bond type Bond code Bond Regn. No. End use bond EU Undertaking UT Re-export bond RE 26. Certificate from CEX Authorities 26.1 Where the exemption Notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 the same should also be registered in the System. For this purpose the certificate obtained from the central excise office shall be produced to the respective Assessing Group in the Customs House before filing the Bill of Entry. The Appraiser/Superintendent in the assessing group shall register the same in the System in the same manner as the bonds are registered. The System will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. 26.2 Registration number shall be indicated at S.No. 18 (c) in the Annexure-A for Bills of Entry data entry. 26.3 Against one Bill of Entry only one certificate should be used. The certificate shall be utilized against all such Notifications requiring Central Excise Certificate. At the time of assessment the officer may verify details of goods covered by the certificate and Bills of Entry on the basis of original certificate retained in the group. A print of statement of items assessed on the basis of certificate can be obtained for reference to concerned Central Excise authority. 27 Certificates from other authorities. 27.1 Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defence, P.H.O., Assistant Drug Controller, Plant Quarantine etc. Such certificates can be entered in the System under the category of Misc. Certificates = MC . The following details will be entered at Sr. No. 18(d) of ANNEXURE-A - MC number and date Issuing authority and address. Such certificates can be viewed by Assessing Officer and also will be printed on the Bills of Entry for verification in the Dockyard/CFS. 28. List of exemption notifications requiring Bond/Undertaking etc. Exemption notifications and the related S.No. of items which require bond / undertaking / Central Excise certificates / or other miscellaneous certificates are annexed to this Public Notice, as Annexure III. The list is only illustrative and not exhaustive one. The CHAs/Importers are advised to go through the exact Notification as may be applicable to them at the relevant time and declare the same in ANNEXURE-A. If any of the Notification or if any of the S.No is missing in the above list or any fresh Notification is issued having such conditions or deleting existing condition, the same will be updated in the System by the Systems Manager/Designated Officer, from time to time. 29. Closure Of Bond / Undertaking The bond or undertaking would be closed by the Assistant /Deputy Commissioner ( Bond). When the conditions of the bond/undertaking are complied with the Assistant /Deputy Commissioner(Bond) will enter the Bond No., the System will display all the Bills of Entry and related Item S.Nos. in respect of which the bond has been debited. If the conditions of the bond have been satisfied the option to close the bond may be exercised item by item. When all the items against which respective bond has been debited are closed, the bond can be cancelled. However, if the Sr. No. of items are closed and the bond is not cancelled the same will continue to be used if there is a balance in bond amount and validity period has not expired. All the documents on the basis of which the items are closed and bond is cancelled will be kept in the related bond file for the purposes of record. 30 Assessment of goods under Sub-headings 5513.23, 5513.39 5514.21 of Customs Tariff. 30.1 In case of goods of aforesaid sub headings, the duty of Customs under the Ist Schedule to Customs Tariff Act, 1975 impose duty on the basis of value or weight in KGS or area in SQM of the textile fabric covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in KGS and also the Qty. in SQM in addition to the value of the such goods. Provision has been made in the System to enter qty in KGS and qty in SQM in respect of above sub-headings. The System will calculate duty on value, on KGS on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. The necessary details in this regard should be declared by CHAs/Importers at Sr. No. 39 (B) (I) of ANNEXURE-A, which is as under. 39. B.I Details of quantity where duty rates on unit of measurement different than in the invoice - (1) Invoice Serial Number [ ] (2) Actual Invoice Number [ ] Item No.(1) CTH (2) QTY in KGS (3) QTY in SQM (4) 30.2 In case quantity of goods in the invoice is in KGS as declared at Sr. No. 39 A under Details of Description of Items , col. (3) in the above table should be left blank and indicate only qty in SQM in col. (4) above. Similarly if the invoice qty is SQM then indicate only qty in KGS in col. (3) and col. (4) be left blank. However, if the qty in the invoice is in units of measurement other than KGS or SQM, in that case the qty in KGS and SQM should be indicated in columns (3) (4) respectively. 31. LEVY OF ADDITIONAL CUSTOM DUTY BASED ON RSP AND NCCD 31.1 Provisions have made in the Indian Customs EDI-System (ICES) for assessment of articles leviable to additional duty under section 3(1) of the CTA, 75 based on RSP and equal to National Calamity Contingency Duty. The CHAs/Importers are advised to make suitable declarations at Col. No. 11 and 13 of Sr. No. 39(B) of ANNEXURE-A. 31.2 The CHAs/Importers would be required to declare the Retail Sale Price (RSP) of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a Notification issued under Section 4A of the Central Excise Act. 1944 [for example notification No. 13/2002 CE (NT) dated 1.3.2002] as specified in the proviso to Section 3(2) of the Customs Tariff Act. 1975. 31.3 It would be advisable to specify these details for each pack size of the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms., it is suggested that these be noted as three separate entries in the aforesaid Sr. No. 39(B), since they would be having three separate retail prices. 31.4 Provision has been made in the System to declare different RSP for part of quantity of goods covered by an item in the Bill of Entry if the goods are intended to be sold at different retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. 31.5 The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act., 1976, the rules made there under or any other law in this behalf. 31.6 Quantum of abatement need not be declared since the System would apply the said reduction with reference to the Central Excise Tariff Heading. 31.7 Details of such items for which RSP has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and RSP declared in respect of all such articles, which require declaration of RSP. 31.8 The declared RSP can be amended at different stages subject to appropriate approvals wherever required. 32. ASSESSMENT OF SPECIAL VALUATION BRANCH BILLS OF ENTRY THROUGH EDI 32.1 The assessment of provisional SVB Cases shall be carried out in EDI System. CHAs/Importers are requiredto make suitable declarations aunder Sr. No. 38 and 39B of ANNEXURE-A to this Public Notice. 32.2 In the Rule 10 Valuation Declaration, against Sr.No.24 a REMARK should be given as PROVISIONAL by the importer to ensure that correct and complete declaration has been filed by them. 32.3 After the assessment is over, the final print of the Custom copy of the Bill of Entry shall be sent to Special Valuation Branch (SVB), New Customs House (NCH), Mumbai for endorsement on the Bill of Entry regarding registration file number. Since the bond is filed in New Customs House and debited there, the Bill of Entry status on EDI print will not show provisional but final status. 32.4 After endorsement from New Custom House, provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as per CBEC Circulars) of the Bill of Entry shall be presented to Manual Cash Section for payment of the appropriate Revenue Deposit. This will be collected on a separate TR-6 Challan in Triplicate. 32.5 Thereafter, the payment of Custom Duty shall be made to State Bank of India, Kandla Port Branch, New Kandla under EDI System. 32.6 Bill of Entry will then be presented to Dockyard/CFS, along with proof of payment of Revenue Deposit (on a Challan) which will be verified by the Appraiser /Superintendent and he shall enter in comments screen, Challan no., date and amount of revenue deposit paid. He shall also verify the debit stamp of Customs House Bond Section on the Customs Copy of Bill of Entry to the effect that debit has been made in the bond. Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of Bill of Entry that the Bill of Entry has been assessed provisionally due to SVB issue and the details of Revenue Deposit paid for that Bill of Entry. 32.7 Post clearance, after final order is given by the Special Valuation Branch, New Custom House, Mumbai, the final assessment shall be carried out manually. 33. Anti-dumping Duty 33.1 Notification Directory A directory of the Notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the System. Notifications issued do not have a defined structure; therefore, these Notifications have been re-structured in tabulated form providing a unique S.No. of an item and a unique S.No. of producer/exporter of goods from a specified country. Due to re-structuring of the Notifications in to a defined format the S.Nos at which the goods/country/producer/exporter are appearing in the Notification of the Ministry may differ in the Notification directory. Therefore, the directory may be carefully studied to identify the correct S.No. of item and producer/export for applying the relevant rate of duty. The Notification directory is available at www.cbec.gov.in and www.icegate.gov.in websites. The directory can be down loaded from the said websites for reference. 33.2 The country codes, currency codes and units of measurement used in the directory are the same as being used for filing of normal Bills of Entry. In the case of goods produced / exported from European Union the country code EU has been used in the directory and shall be applicable to the following countries who are existing members of European Union: COUNTRY CODES SNO COUNTRY Country code 1 AUSTRIA AT 2 BELGIUM BE 3 DENMARK DK 4 FINLAND FI 5 FRANCE FR 6 GERMANY DE 7 GREECE GR 8 IRELAND IE 9 ITALY IT 10 LUXEMBOURG LU 11 NETHERLAND NL 12 PORTUGAL PT 13 SPAIN ES 14 SWEDEN SE 15 UNITED KINGDOM GB 33.2Filing of Bill of Entry 33.2.1 The CHA/Importer would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of ANNEXURE-A Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39 B. (for Anti Dumping duty details) classification details Classification Details Item No. RITC 8-dgt CTH ANotn IS.No P S No Exemp. Notn/yr Sl. No. CETH Notn/ Sl No. 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. Anotn = Anti-dumping notification number/year I S No. = Item S.No. in the notification P S No. = Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. 33.2.2 After entry of CTH the data entry operator shall enter the details of Anti-dumping Notification as indicated above. The rate of anti-dumping duty would be taken by the System from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies bills of entry. 34. TARIFF VALUE 34.1 Notification Directory Directory for Tariff Values has been created in the System as per Notification number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the Sl..No. of item in the Notification and System directory is the same. The CHAs/Importers are advised to make suitable declarations at Sr. No. 39B (Classification Details) of ANNEXURE-A Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. Sr. No. 39B (For Tariff Value purposes) Classification Details Item No. RITC 8-dgt CTH ANotn I S.No P.S No QTY Exemp. Notn/yr Sl No CETH Notn/ Sl No. T Notn I S No. Qty 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. ( 3 ) above refer as under T Notn = Tariff Value notification number/yr I S No. = S.No. of item in the notification Qty = Qty in the unit of measurement on the basis of which Tariff value fixed. 34.2 Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the System and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted in to Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of bill of entry. For the purpose of computation of value for additional duty under section 3(2) of CTA-75, the basic customs duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser/Superintendent, at the time of assessment will get a Systems alert for tariff value. The Appraiser/Superintendent will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the CHA/Importer. The rate of Tariff value will be printed on the check list as well as bill on copies of Bill of Entry. 35. Processing of Kaccha B/E s 35.1 Goods to be covered under KBE procedure - (i) Diplomatic mail and other diplomatic goods (ii) Fresh fruits, flowers and vegetables etc. (iii) Frozen food, live animals (iv) Radio-active material (v) Current newspapers and magazines (vi) Shipping Line / Steamer Agent stores and Vessel parts imported by Shipping Line / Steamer Agent (vii) Life saving drugs and medical appliances requiring urgent clearance (viii) Goods requiring special handling and storage conditions (ix) Any other goods not listed above and for which prior permission for direct delivery has been granted by the Addl. / Joint Commissioner concerned. 35.2. Filing of Kaccha Bill of Entry (KBE) - KBE shall be filed 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 Bill of Entry. 35.3 Appraisement - All KBE s on submission shall be System Appraised on the basis of contents declared by the CHA/Importer. A challan for payment of duty shall be generated automatically which shall be printed along with assessed copy of KBE. 35.4 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 Bill of Entry KBE would not be possible till duty has been paid in the Bank and Bank s message has reached the Customs EDI System. 35.5 Examination of Consignment - The designated P.O. will carry out examination of the cargo in respect of KBE. Before entry of Examination Report in the System, the P.O. shall enter the IGM number, date and year alongwith the Inward date (Arrival date) in the KBE, as provided by the CHA/Importer. The following documents are to be presented to the P.O. - (a) Bill of Lading (b) Invoice and Packing list (c) Delivery Order, clearly mentioning the IGM no., Voyage 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 P.O. shall check the B/L No. and Date, HBL No. and Date from the hard copy of the IGM presented by the Shipping Line/Shipping Agent. He shall scrutinize the documents submitted by the Importer / CHA and if the details are correct, shall update the field of IGM No. / Year and Inward Date (Arrival Date) in the KBE on screen and enter the examination report. 35.6 Out-of-charge - 35.6.1 Appraiser/Superintendent in charge of the Docks/yard/CFS has will give 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 Additional / Joint Commissioner in respect of the goods covered under para 1 (ix) 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 B/L, 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. 35.6.2 After satisfying all requirement 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 Apparaiser/Superintendent 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 CHA/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. 35.7 Delivery of the goods All direct delivery goods under KBE procedure will be delivered from respective Docks/CFS 35.8 Entry of Gate pass- The entry of Custodians Pass details shall be made as usual. 35.9 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 Appraiser/Superintendent Docksyard/CFS on daily basis. All KBE filed 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 Bill of Entry. 36. CANCELLATION OF IGM 36.1 In case of non-arrival of Vessel or some specific other reasons the Shipping Line / Steamer Agent can request for cancellation of IGM to the Assistant /Deputy Commissioner(Import) specifying the reasons for cancellation. If satisfied, the Assistant/Deputy Commissioner will permit data entry of the cancellation request of IGM in the Service center. 36.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Line / Steamer Agent electronically if filed through EDI interface or it is communicated as a printed check up cancellation message from the Service Centre and can also be checked up from the enquiry window of the Service Centre. 36.3 It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 37. GENERAL 37.1 With a view to facilitate correct data entry at the Service Centre and to minimize the number of queries at the time of assessment and to improve the quality of assessment, CHAs/Importers are advised to make correct declarations and fill up all the Serial No.s and columns of ANNEXURE-A, as per the guidelines a given at ANNEXURE-B, as may be applicable to them. The Sr. No.s and Columns which may not be applicable to them, the same must also be filled by indicating N.A. . They may also furnish any other additional information relevant for assessment. For e.g. specific order for imported goods passed by various Courts/Appellate authorities, past precedent regarding classification, valuation etc. 37.2 As all imports assessments have to shift to EDI, all Bills of Entry pertaining to samples, No Commercial Value (NCV) goods and Free of Charge (FOC) consignments, and where value is declared only for customs purposes, should also be assessed under the EDI System. In case value is not declared in the invoice, it is advised that the value should be declared for Custom purposes for filing Bill of Entry. In all these cases, CHAs/Importers are advised to declare the goods as Free of charge / sample in the generic description column so as the assessing officer may be in a position to understand the nature of goods. 38. GRIEVANCE HANDLING: The concerned Assistant/Deputy Commissioner of the Custom House, Kandla may be approached by CHAs/Importers/Shipping Lines/Shipping Agents/Any other Persons for settlement of any problems faced at any stage of the Import clearance. In addition, staff of National Informatics Centre (NIC) will also be available to assist in problem solving. They can also approach the officers of EDI Cell / System Manager for resolution of their problems/grievances. Sd/- (S. K. Chowdhry) Commissioner of Customs, Custom House, Kandla.