Integration of Extra Duty Deposit module in ICES - Customs - PUBLIC NOTICE NO. 14/2015

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT), MUMBAI III AIR CARGO COMPLEX, SAHAR, ANDHERI (EAST), MUMBAI 400 099. F. No. S/3-Misc-PRO-64/2015-16-ACC(I) Date: 23.09.2015 PUBLIC NOTICE NO. 14/2015 Subject : Integration of Extra Duty Deposit module in ICES reg. 1. In the cases where the importer and the supplier are related in terms of the Rule 2(2) of Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the Special Valuation Branch of the jurisdictional Custom House (New Custom House, Mumbai) issues Circular mandating the importer to pay the Extra Duty Deposit (EDD) of either 1% or 5% as per Para 9 of the Board s Circular 11/2001-Cus. dt. 23.02.2001. 2. Hitherto the EDD was paid manually by the importer or Customs Broker through Bank Challans and thereby increasing the time taken for clearance of the goods and subsequent storing of these Challans for a long time till finalization of the provisional assessments and sanction of refund if any. The verification of these Challans consumes lot of time at the time of finalization of the provisional assessments and sanction of refund if any. Now with a view to cut down these delays and costs, the EDD payment is made online through e-payment. 3. The Customs Brokers or importers are required to approach the Appraising Officer of the group to which the Bill of Entry belongs, whether facilitated by RMS or not. 4. The Appraiser has been provided with an option in his role in the ICES 1.5 to generate a separate challan for EDD on invoice basis and he has to select 1% or 5% of the assessable value as the rate based on the circular issued by SVB of the jurisdictional Custom House. 5. After the relevant entries are made and duly saved by the Appraiser of the concerned group, the Challan for EDD will be generated in ICES 1.5 and particulars of EDD are forwarded to Bank for e-payment. 6. If the EDD particulars are entered and saved for particular Bill of Entry then the system will not allow issue of Out of Charge till the EDD amount is paid through e-payment. 7. The Customs Brokers or the importers are requested to verify the Challan details before payment and then proceed for e-payment. 8. In case, the EDD challan generated is wrong in any particular Bill of Entry and the amount is yet to be paid, then the Customs Brokers or the importers are requested to bring the same to notice of the Appraiser, who shall delete the same in ICES 1.5, through delete option provided in his role in ICES 1.5. and if required can re-enter the details and generate a new Challan. 9. This procedure shall be implemented with immediate effect and from now onwards manual payment of the EDD shall not accepted and therefore the trade is requested to kindly take note of the same. 10. If any problem is noticed on the above procedure the same may be addressed to the System Manager, ACC (Import), for necessary action. 11. This issues with the approval of the Principal Commissioner of Customs (Import), ACC. Sd/- (Dr S. S. Dhavale) Addl. Commissioner of Customs (Import) Air Cargo Complex, Mumbai