Export of cargo in containers & closed bodied trucks from ICDs/CFSs through LCSs - CBEC's Customs Manual 2023 - Customs

10. Export of cargo in containers closed bodied trucks from ICDs/CFSs through LCSs: 10.1 Movement of export cargo from ICDs/CFSs to Nepal and Bangladesh through Land Customs Stations is as per the following procedure: (i) The exporters are required to bring their goods meant for export to ICD/CFS, and to file a Shipping Bill on EDI. The Shipping Bill shall be assessed as per EDI/RMS procedures. Three copies of Shipping Bill shall be printed (including one transference copy) The original of the Shipping Bill shall be retained by the ICD which one copy (transference copy) shall be carried with the cargo by the driver in a sealed envelope to the LCS of exit. The triplicate copy shall be retained by the exporter. The goods to be exported shall be stuffed in a closed body truck or container, as is convenient to the exporter, and sealed with ECTS seal. The ECTS seal number shall be recorded in all copies of the Shipping bill. The Custodian shall be responsible for obtaining the ECTS seals from the Management Service Provider (MSP) managing the transit project for Nepal cargo for this purpose. (ii) At the LCS, the transference copy of the Shipping Bill shall be submitted by the driver to the proper officer of Customs. The Customs officer shall verify the trip report through the ECTS web application and where no alert of any unauthorized esealing is found, he shall record the same in the transference copy of the Shipping Bill and put his name, signature, date and retain the same in the LCS for record. The officer shall remove the ECTS e-seal and allow the movement of the container/ closed body truck as the case may be, across the border for export. Simultaneously, the originating ICD/ CFS shall view the same trip report on the ECTS web application and where no alert of any unauthorized unsealing is found, he shall take a print of the same and attach it with the original Shipping Bill along with his name, signature and date. (iii) In case the trip report indicates any unauthorized un-sealing, the matter shall be brought to the notice of the Deputy/ Assistant Commissioner of Customs and such container/truck shall be subjected to 100% examination. If any deviation from the Shipping Bill or invoice is detected during examination, adjudication proceedings may be initiated. The Assistant/ deputy Commissioner of Customs at the originating ICDs/CFSs may take appropriate action under the Customs Act including raising a demand on the Custodian, equal to the export duty, Drawback, and/or any other export incentives, in respect of the export goods, in addition to any other action that is required to be taken against the exporter. The matter shall also be reported to the jurisdictional Commissioner of GST for recovery of Taxes. [Refer Circulars no 52/2017-Customs dated 17.09.2018 and 32/2018-Customs dated 17.09.2018 ]