Implementation of ex-bond shipping bill in ICES – reg - Customs - PUBLIC NOTICE 19 / 2023

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 Website: www.cochincustoms.gov.in Control Room: 0484-2666422 E-mail: [email protected] Fax: 0484-2668468 DIN 20231058MB000000B543 Date: 07-10-2023 PUBLIC NOTICE 19 / 2023 Sub : Implementation of ex-bond shipping bill in ICES reg Kind attention of the importers, exporters, warehouse licensees, Custom Brokers, and members of the trade is invited towards the CBIC circular no. 22/2023 dated 19.09.2023 regarding implementation of ex-bond shipping bill in ICES. 2. Prior to the implementation of ex-bond shipping bill in ICES, there was no format for ex-bond shipping bill in the system to cover export of warehoused goods, due to which, the ledger of the warehoused goods was incomplete, as all the transactions with respect to the removal of cargo were not captured. 3. To rectify this issue, a format for ex-bond shipping bill has been introduced in ICES for processing of export of warehoused goods from a bonded warehouse, and the format and workflow for the same is as given below. 4. The exporter, while filing an ex-bond shipping bill, needs to declare the warehouse code in the single window table, by entering the following details, which will depict that it is a re-export case. Info_Typ Info_Qfr Info_Code DIR XSB Warehouse code to be entered 4.a. The warehouse code which is entered in the system would reflect the warehouse, from where the goods are to be exported. It may or may not be the warehouse where the goods were originally warehoused at the time of import. 5. Once the details are provided as given in the above table, the importer has to enter the item wise details of the bill of entry (BE_Site, BE_no. BE_Date, BE_Inv_SrNo., BE_Item no.) in the next screen. 6. Only one warehouse code can be captured in one shipping bill, which means that goods lying in only one warehouse can be exported in a single shipping bill and separate shipping bills are required to be filed for export of bonded cargo from more than one warehouse. 7. In filing ex-bond shipping bill, the details of into-bond bill of entry such as Bill of entry no. and Date, Invoice no., Sl. no. etc. is mandatory, for each item. For each item, only one into-bond bill of entry can be captured. If more than one unit of the same item is warehoused under different into-bond bills of entry, and the exporter wishes to export these items, then he/she shall declare these items separately and enter the details accordingly. Hence, the shipping bill format will allow export of items imported under more than one into-bond bill of entry under one ex-bond shipping bill. 8. Once the shipping bill is filed and after successful verification, the system would debit the quantity exported in the ledger from the quantity imported. In case, the shipping bill is cancelled or is purged, the quantity would be re-credited automatically in ICES. Any amendment in the shipping bill will be also linked with the ledger quantity so as to update the ledger accordingly. 9. It may be noted that this type of shipping bill can be only used for export of warehoused goods, and not for any other goods. It is also not meant for the export of goods resulting from manufacturing or other operations under section 65 of the Indian Customs Act 1962, in a bonded warehouse. However, if the goods imported in a warehouse where permission has been granted under section 65, are exported as such, then the above mentioned ex-bond shipping bill can be filed. 10. It may also be seen that no incentives such as Drawback, RoDTEP/RoSCTL benefit, Advance Authorisation/EPCG etc. is available for such cargo and the ex-bond shipping bill would considered as a free shipping bill. 11. Traders who face any difficulties in this regard may send an e-mail to [email protected] and any difficulty in the implementation of this public notice may be brought to the notice of the undersigned. RAJENDRA KUMAR COMMISSIONER OF CUSTOMS