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Factory Stuffing Procedure, Central Excise |
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Factory Stuffing Procedure |
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Dear Sir ,
Please update me about the procedure for getting factory Stuffing Permission,and link the same with Circular or any notification
Thanks
Posts / Replies Showing Replies 1 to 4 of 4 Records Page: 1
OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT), JAWAHARLAL NEHRU CUSTOM HOUSE, SHEVA, DIST – RAIGAD, MAHARASHTA
F.NO. S/6-Misc-02/2007-FSP-JNCH
PUBLIC NOTICE NO. 23 /2010 DATED 26/02/10 SUB: Procedure to be followed for granting of Letter of Factory Stuffing Permission ( LoFSP) to manufacturer-exporters, merchant-exporters and onetime/first time exporters and seasonal exporters on prior –verification basis –reg Attention of the Exporters, CHAs and the Public is invited to the Public Notice No 57/2001 dated 03.09.2001, 70/2001 dated 21.11.2001, 52/2008 dated 01.07.2008 and 61/2009 dated 04.09 2009 issued by this Customs House whereby the processing of Factory Stuffing Applications/requests received from the Exporting Communities are regulated. However, the procedures of the said Public Notices call for a revisit in the context of number of frauds detected involving the misuse of the Factory Stuffing Permissions. The procedure of granting of Factory Stuffing Permission on post-verification basis has also failed to fulfill the objectives sought for. It was also noticed that the verification reports regarding the genuineness of the premises where export goods were sought for stuffing in number of cases were pending for long which necessitated the cancellation of Factory Stuffing Permission granted to such exporters. It is also a fact that many a times the central excise field formations do not have adequate manpower to offer their services to the supervision of export stuffing at the factory premises of the exporters. Thus, being informed about the host of factors discussed above, it has been decided to make the changes in the procedure for grant of factory stuffing permission as outlined below.
2. The FSP Cell, herein after will issue Letter of Factory Stuffing Permission (LoFSP) in the format as annexed to this Public Notice (Annexure ‘A’) to the categories of exporters mentioned below subject to the requirements detailed therein and thereof. 3. In terms of Board’s Circular No 860/18/2007-CX dated 22.11.2007 self- sealing of export of goods has been made mandatory for the manufacturer - exporters (whether status holder or not) who export such goods under free shipping bills. Therefore, LoFSP will not be granted to the manufacturer-exporters exporting goods under free shipping bills. However, they can opt for factory stuffing of export goods under export incentive schemes and permission will be given scheme-wise. 4. In case of non-status holder manufacturer exporters operating under any of export incentive schemes i.e in case of exports other than under free shipping bills, the LoFSP will be granted only on receipt of prior verification report regarding the genuiness of the existence and functioning of the units and the No objection Certificate from the concerned jurisdictional Central Excise Authorities regarding deputing of officers for supervising the export stuffing The genuineness of the IEC will also be confirmed from DGFT before issue of LoFSP. 5. Similarly, in case of non -status holders merchant exporter the LoFSP will be granted only on receipt of prior verification report regarding the genuineness of the existence and functioning of the units and No objection Certificate from the concerned jurisdictional Central Excise Authorities regarding deputing of officers for supervising the export stuffing. The genuineness of the IEC of the exporter will also be confirmed from DGFT website before issue of LoFSP. 6. In case of status- holder merchant and manufacturer exporters, the LoFSP will be granted provisionally which will be valid for 30 days and within such period the verification reports i.e NOC from the concerned jurisdictional Central Excise Authorities regarding deputing of officers for supervising the export stuffing and verification report regarding the genuineness of the existence and functioning of the unit shall be submitted by them failing which the permission will stand automatically cancelled. 7. In case of first time exporters the factory stuffing permission from JNCH will be granted only after verifying the genuiness of their existence (IEC from DGFT) and warehouse/factory premises from Central Excise Authorities and subject to their complying with the provisions of Public Notice no. 58/2009 dated 28.08.2009. 8. Exporters also seek ONE Day permission and request for stuffing of containers at Turbhe Railway Station / Grain Yard at Sewri Station and private warehouses at APMC Market Vashi on MOT basis. Since the goods are bulky in nature (sugar, vegetable oil etc.) they need to be stuffed into the containers directly from the Railway wagons at the Railway yard itself. However, the LoFSP will be granted in these cases on their compliance of the P.N.No 58/2009 dated 28.08.2009 and on verification of IEC from DGFT website. 9. Though the LoFSP granted to manufacturer -exporters and others is one time permission in nature, their track record will be monitored and reviewed periodically i.e after a period of every six months. The LoFSP will be cancelled forthwith in cases where the verification report is adverse, not received within the stipulated period and / or the exporters are facing any proceedings under Customs, Excise, Service Tax or any other allied Acts. 10. All the exporters who seek LoFSP shall submit their request in the prescribed application form (as in Annexure-B) along with the following documents to the FACTORY STUFFING CELL, of this Customs House:- i) NOC issued by Central Excise Authorities for deputing officers for Supervising the factory stuffing of export cargo ii) Original copy of the verification report of the genuineness of the existence and functioning of the factory and all other details sought for in Annexure-B issued by Central Excise addressed to the DC, FSP CELL, (in sealed Cover). iii) Copy of the IEC issued by DGFT. iv) e-mail address of the unit and the telephone number of the GM/CEO of the unit. v) Other documents as in P.N. No. 57/2001 dated 03.09.2001 & 58/2009 Dated 28.08.2009 as applicable. 11. The FSP CELL upon receipt of the application along with the said documents will cross check the genuineness of the details furnished in the sealed cover with the soft copy of the verification report received from the official e-mail address of the jurisdictional AC/DC Central Excise and also the genuineness of the IEC from DGFT website. The LoFSP shall within TWO DAYS be granted to the exporter. 12. The Exporters clearing goods under the Factory stuffed Permission shall invariably produce at the time of goods registration a copy of the LoFSP duly attested by the Jurisdictional Central Excise officer along with the ARE-1 and other documents. The goods registering Officers posted in the Export Shed/CFS will cross check the validity of factory stuffing in the EDI system. 13. The Central Excise officer who supervised the examination and stuffing of the cargo in the appointed premises as per the LoFSP shall mention his office contact Number and put his stamp of name and designation in the examination report/ARE-1 and other documents. Similarly, the contact number, name, designation of the authorized signatory of the exporter also will be legibly indicated below his signature in the ARE-1 that accompanies the export goods. 14. The profile of exporters and their existence is a dynamic phenomenon. Hence, it becomes necessary to verify as to whether the exporters who had availed Factory Stuffing Permission , though, positive verification report was received in respect of them, are still active exporters and functional. Many who availed the permission might have gone out of the trade/business. However, there is no record at present in this Custom House regarding the status of the permissions granted to them since the permission is ‘one time’ in nature. Therefore, to prevent any possible misuse of the permission of such dysfunctional or defunct exporters by unscrupulous exporters, it has been decided to call for the permissions so issued prior to 2007 to all exporters and revalidate them. Hence, the concerned exporters are hereby required to approach this office with the original permission within a period of 30 days from the date of issue of this Public Notice. 15. Any difficulty experienced in the implementation of this Public Notice may be brought to the notice of the undersigned immediately.
(B. K. SINHA) COMMISSIONER OF CUSTOMS (EXPORT)
To, All the Concerned Copy to :- 1.The Chief Commissioner of Customs, Mumbai Zone – II 2.The Commissioner of Customs (Import),JNCH 3.All the Addl./Jt. Commissioner of Customs, JNCH 4.The BombayCustom House Agents Association.
ANNEXURE –A OFFICE OF THE COM MISSIONER OF CUSTOMS (EXPORT) JAWHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA TAL-URAN, DIST- RAIGAD, MAHARASHTRA- 400 707.
LETTER of FACTORY STUFFING PERMISSION (LoFSP) (Under The Authority of PN NO 57/2001)
This Letter of Factory Stuffing Permission( LoFSP) is hereby granted to M/s--------------------------------------------------------- having their factory / supporting manufacturer address at ------------------------------------------------------- and bearing the IEC.No----------------------------& the Central Excise Registration No--------------------------------------- issued by the Division--------- Range ----------- of the Commissionerate------ of --------------- on the basis of the application of the Unit received in this office on …………. for the scheduled goods in the premises specified herein. 2. This LoFSP is limited and valid only to the goods that are mentioned herein and not to any other goods and subject to the fulfillment of the conditions herein prescribed.
LoFSP No.------------------------------------------
(RAJU SAKTHIVEL) JOINT COMMISSIONER OF CUSTOMS NHAVA SHEVA.
SCHEDULE OF GOODS PERMITTED FOR FACTORY STUFFING (Additional Sheet may be enclosed where ever required)
CONDITIONS 1. This LoFSP is valid for the premises and purposes specified in the application. 2. This LoFSP is not transferable. 3. This LoFSP is not valid in case the goods are not as specified in the schedule attached to this permission. 4. No correction/changes/amendment in the LoFSP will be valid unless the request for any correction/change/amendment is applied for and approved by the competent authority. 5. This LoFSP shall remain valid till the permission-holder carries on the activity for which it has been issued or surrenders it or till it is revoked/suspended by the competent authority. 6. The grant of this permission shall be without prejudice to any other action that may be taken by such other agencies over the premises or purpose to which such agencies may require to enforce such laws to be complied by the Unit. 7. The Unit shall provide necessary assistance & co-operation as may be required by the Central Excise authorities for carrying out the examination norms laid down in this permission. 8. This LoFSP is valid for Manufacturer- Exporters for only exports other than under free shipping bills as per Board’s Circular No 860/18/2007-CX dated 22.11.2007.
EXAMINATION ORDER (AS MAY BE APPLICABLE) Verify particulars as per Invoice and Packing List; Inspect Container No. (As declared on Invoice) ; Verify empty container, Inspect Lot, Check Marks and Numbers; Examine 10% after selection, Check description, classification, Quantity, Weight, Value and quality, specification, Technical characteristic, grade size, weight, thickness, items Nos., Part Nos., Make Model, Composition etc., of the input; Draw representative sample in duplicate and forward the same duly sealed; Ensure one time tamper proof bottle sealing in terms of the Board’s Circular No. 1/2006 dtd. 02.01.2006 (F.No. 450/86/2005-Cus-IV) ; Verify ISPMNO15 compliance; eligibility of and correctness of scheme incentive claimed ; verify and ensure that the goods being exported / stuffed are not part/components of arm/ammunition and do not contain any prohibited items. INSTRUCTIONS TO THE FACTORY STUFFING SUPERVISING OFFICERS OF CENTRAL EXCISE i) Package numbers opened and examined by the officers must be recorded in the examination report. ii) Net weight/quantity of the goods and their classification under Customs Tariff and Central Excise Tariff separately, actually ascertained by the examining officers must be recorded in the examination report. iii) Invoice and packing list should also be authenticated by way of signature by the officers on the obverse of such documents. iv) Please ensure that there is no prohibition/restriction on export of goods either by DGFT or CBEC or any other Department as on the date of stuffing. This permission does not confer any right to export any restricted or prohibited goods without complying with the relevant conditions, imposed under any Notification/Export Policy/Rules/Law. v) In case exporter is covered by categories stipulated P.N No 22/96 dated 01.02.96 of Mumbai Customs House, Central Excise Certified copy of the exporters in house test/analysis report must be enclosed with examination report. Representative sealed sample in duplicate must however be forwarded to A/C Export, invariably for future reference/record. vi) Any discrepancy sought to be brought to the notice of Customs Authorities must be mentioned boldly in Red Ink/Typing. vii) Please contact at Phone No. 27241253 for any clarification. This permission is valid only for the aforementioned SCHEME & Description of goods. This letter No. and date must be cited in examination report. viii) The Pre – Shipment Inspection Certificate issued by the Export Inspection Agency under the Export (Quality Control & Inspection) Act, 1963, if applicable, is to be verified. ix) Whenever the goods are exported under Advance License/DEEC scheme, Chartered Engineer’s Certificate is to be verified to the effect that the goods under Exports are manufactured out of exempt materials as per SION norms. x) This permission may be revoked any time by this office if anything adverse against the exporter/supporting manufacturer is brought to the notice of this office. xi) The contact number of the examining officer may also be mentioned in the export report for clarification if any. xii) PHO/PQ certificate or any other certificate as applicable shall be produced at the time of examination / stuffing of goods. xiii) In case of consignments exceeding Rs. 25 Lakhs and all consignments of sensitive commodities established to be prone to malpractices, examination, stuffing and sealing of the container should be carried out under the supervision of AC/DC. xiv) Please compulsorilyverify as to whether the raw or solid wood packaging material(SWPM) used for packing of the export goods are treated and marked as per the provisions of International Standards for Phytosanitary Measures( i.e ISPM No. 15) or the export goods are accompanied by a Phytosanitary Certificate issued by agencies accredited or certified by Department of Agriculture and Cooperation(DAC) .( see http://agricoop.nic.in). In case of non-compliance, the matter may be referred to the Plant Quarantine authorities for proper treatment of export goods before their release as required underBoard’s Circular No. 14/2009-Cus dated 06.05.09 under intimation to this office. xv) Report to the JC/ADC (FSP) immediately any discrepancies noticed in respect of the export goods permitted under this instrument to this office for initiating necessary action.
( RAJU SAKTHIVEL ) JOINT COMMISSIONER OF CUSTOMS, FSP CELL
ANNEXURE –B
APPLICATION FORM FOR OBTAINING LETTER OF FACTORY STUFFING PERMISSION. (LOFSP)
12. Turnover Details for the preceding three licensing years
( enclose copies of Balance sheets is for three years)
16. Please provide details of proceedings initiated under Customs / Excise / Service Tax , if any for past three years. Place Signature of the Applicant Date Name Designation Official Address Residential Address Email Address Telephone No. Mobile No.
DECLARATION / UNDERTAKING
1. I / We hereby declare that the particulars and the statements made in this application are true and correct t the best of my / our knowledge and belief and nothing has been concealed or withheld therefrom. 2. I / We fully understand that any information furnished in the application if found incorrect or false will render me / us liable for any penal action or other consequences as may be prescribed in law or otherwise warranted. 3. I / We hereby certify that the firm / Company for whom the application has been made has not been penalized under Customs Act/Allied Acts. 4. I hereby certify that I am authorized to verify and sign this declaration in terms of Power of Attorney vested in me by the Firm / company.
Place Signature of the Applicant Date Name Designation Official Address Residential Address Email Address Telephone No. Mobile No.
Custom Circular No. 60/2001-Cus dated 1st November 2001, and Circular No. 20/2010-Cus dated 22nd July 2010
F.No.450/41/2000-Cus.IV Subject:Permission for factory stuffing-reg. I am directed to refer to Board's instructions issued vide telex/letter F.No.434/47/95-Cus.IV, dated 9.10.95 and Circular No. 90/98-Cus. dated 8/12/98 regarding factory stuffing of containers with export cargo. The said instructions provide detailed guidelines for factory stuffing of container. It has been brought to the notice of the Board by the trade that exporters are required to obtain permission for factory stuffing from Customs every six months. It has been suggested that the Customs should do away with the practice of six monthly permission for factory stuffing and this should be made one time permission. 2. The matter has been examined by the Board. It has been decided to discontinue the practice of renewal of permission for factory stuffing every six months. The permission for factory stuffing shall be granted on one time basis and exporters shall not be required to come to Customs every six months for renewal of the same. However, in case something adverse is noticed against the exporter, the Customs may withdraw the permission. 3. These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice/ Standing Order. 4. Difficulties, if any, in implementation of these instructions, may be brought to the notice of the Board. Kindly acknowledge receipt of this Circular. F. No.450/ 98 /2010-Cus.IV Government of India Ministry of Finance North Block, New Delhi 22nd July, 2010 To All Chief Commissioners of Customs / Customs (Prev.). All Chief Commissioners of Customs & Central Excise. All Commissioners of Customs / Customs (Prev.). All Commissioners of Customs (Appeals). All Commissioners of Customs & Central Excise. All Commissioners of Customs & Central Excise (Appeals).
Subject: Provision of single factory stuffing permission valid for all Customs Houses – regarding.
Sir/ Madam, I am directed to invite your attention to Board's instructions issued vide telex/letter F.No.434/47/95-Cus.IV, dated 9.10.95, Circular No. 90/98-Cus dated 8/12/98 and Circular No. 60/2001-CUS dated 1st November, 2001 regarding Permission for factory stuffing. 2. The Task Force of the Department of Commerce to reduce transaction cost involved in exports has recommended the grant of a single factory stuffing permission valid for all the customs stations instead of customs station wise permission. This recommendation has been accepted by the Government. 3. Accordingly, it has been decided by the Board to provide for the grant of a single factory stuffing permission valid for all the customs stations instead of customs station wise permission. The facility will be subject to the following safeguards: (i) The exporter may be asked to furnish to customs a list of customs stations from where he intends to export his goods. (ii) The customs house granting the factory stuffing permission should maintain a proper register to keep a track-record of such permissions, and also create a unique serial number for each of such permissions. (iii) The customs house granting the factory stuffing permission should circulate the permission to all customs houses concerned. The communication should clearly indicate the name and contact details of the Preventive Officer/Inspector and Superintendent concerned of the customs house granting the permission as well as those of the Central Excise Range concerned to facilitate real time verifications, if required. (iv) In case, something adverse is noticed against the exporter, the customs station concerned shall promptly intimate the customs house which has granted the permission, which will, in turn, withdraw the permission, and inform to all customs houses concerned. 4. Board’s earlier instructions/circulars stand modified to the extent mentioned above. 5. These instructions may be brought to the notice of all concerned by way of issuance of suitable Public Notice / Standing Order. 6. Difficulties, if any, in implementation of the Circular may be brought immediately to the notice of the Board. Yours sincerely, (Navraj Goyal) Under Secretary (Customs) Internal Circulation- As usual. F. No 224/57/2011-CX.6 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs ******************************* New Delhi, the 8th September, 2011 To, (i)The Chief Commissioner of Central Excise (All), (ii)The Chief Commissioner of Central Excise & Customs (All), (iii)The Chief Commissioner of Customs (All), (iv)Directors General (All)
Madam/ Sir, Subject: Stuffing of export containers under supervision of Central Excise Officers - regarding.
Board has received several representations from Associations, Chambers of Commerce, Trade Bodies etc., about the divergent procedures followed by the field formations regarding examination and stuffing of export containers in the factory or warehouse under the supervision of Central Excise Officers. Such procedures are contained in the CBEC’s Central Excise Manual and various Notifications/ Circulars issued by the Board from time to time. For the sake of uniformity and ease of reference, the salient features of examination of export goods and factory stuffing procedure are outlined as under.
2.Chapter 7 and 8 of CBEC’s Central Excise Manual, inter-alia, provide that the exporter of excisable goods may request the Superintendent/ Inspector of Central Excise having jurisdiction over the factory or warehouse or approved premises for examination and sealing of the export goods at the place of dispatch, 24 hours in advance or such shorter period as may be mutually agreed upon. Notification No. 19/2004-CE(NT) dated 6th September 2004, issued under Rule 18 of the Central Excise Rules, 2002, inter-alia, provides that registered manufacturer exporters and merchant exporters who procure the goods directly from the factory or warehouse for export under claim of rebate, have the option of getting the export goods sealed by the Central Excise officer at the place of dispatch. Further, the merchant – exporters other than those procuring the goods directly from the factory or warehouse are also allowed to export the goods sealed at the place of dispatch by a Central Excise Officer. The application for examination and sealing of export goods at the place of dispatch is required to be made to the jurisdictional Superintendent/ Inspector of Central Excise. In terms of Notification No. 42/2001-CE (NT) dated 26th June 2001, applicable to export under bond in terms of Rule 19 of Central Excise Rules, 2002, the exporter shall approach the concerned Superintendent or Inspector of Central Excise.
3.Vide Circular No. 736/52/2003-CX dated 11th August 2003, the facility of self-sealing and self-certification has been extended to all categories of manufacturer- exporters subject to compliance with existing procedures. Vide Circular No. 860/18/2007-CX dated 22nd November 2007, it has been prescribed that in case of exports under free Shipping Bills, i.e., Shipping Bills where no export benefits are being sought, the manufacturer- exporter shall mandatorily resort to self-sealing of export containers and the Central Excise Officer shall not entertain any request for stuffing and sealing of export containers, in their presence in such cases.
4.In view of above existing instructions, it is reiterated that the facility/ option of examination and sealing of export containers by the Central Excise Officers at the place of dispatch is available to both manufacturer- exporters (except when the export is on free Shipping Bill) and merchant-exporter in respect of the goods exported in terms of Rule 18 & 19 of the Central Excise Rules, 2002. Such examination, stuffing and sealing of export containers by the Central Excise Officers are permitted at the factory or warehouse or any other approved premises.
5.In respect of the both excisable and non excisable goods the exporters are required to obtain one time permission from the concerned custom formation in terms of the Circular No. 60/2001-CUS dated 1st November 2001, and Circular No. 20/2010-Cus dated 22nd July 2010. On the basis of the said permission given by the Commissioner of Customs, the Central Excise officers of the jurisdictional range had been undertaking the work of sealing the export goods on the request made by the exporters.
6.The examination, stuffing and sealing of export containers at the place of dispatch are required to be done by the jurisdictional Central Excise Superintendent/ Inspector. The application for examination and stuffing of export containers at the place of dispatch has to be made to the jurisdictional Superintendent/ Inspector of Central Excise, 24 hours in advance or such shorter period as may be mutually agreed upon. The facility of online scheduling of factory stuffing by Central Excise Officers has been prescribed by the Board vide Circular No. 934/24/2010-CX dated 25th August 2010, vide which the exporter can seek such scheduling by sending an e-mail to the range officer. It is reiterated that exporter needs to correspond only with the range officer for such stuffing. Keeping in mind these requirements, the Chief Commissioner will ensure that the Commissioner should suitably augment staff strength available with range by making necessary administrative arrangements.
7.In respect of the services provided by the Central Excise Officers at any premises other than the premises which are not the normal work premises of that officer, i.e. for export from premises other than those registered with the Central Excise officer, MOT charges will be payable at the applicable rates even if the said services are being provided during the normal working hours. In case of the services provided beyond the normal working hours MOT charges as applicable will be payable for all the premises whether registered with the Central Excise or not.
8.As per the instructions issued by the Board from F. No. 224/37/2005-CX-6 dated 24th December 2008, officers posted in the range have been assigned duties with regard to stuffing of cargo indicated in Annexure 1 in respect of the exports.
9.The field formations may be suitably informed and instructed for compliance. Any instruction to the contrary may be reported.
10Receipt of this circular may be acknowledged.
Yours faithfully, Encl: Annexure-1 V P Singh Under Secretary (CX.6)
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ANNEXURE-1 (Extract from Annexure to F. No. 224/37/2005-CX-6 dated 24th December, 2008) EXPORT OF GOODS
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Dear sir I would like to know, once we get the Factory Stuffing permission under supervision of Excise from the Custom & not mention any Validity period in NOC. whether we need to get fresh permission every year or one time permission is valid. & we need any permission/intimation every year from the excise department.
It is one time permission. There is no requirement to get the Factory Stuffing permission renew every year.
thanks for prompt reply can you give any reference/circular subject to not required renew NOC at excise & custom department. Page: 1 Old Query - New Comments are closed. |
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