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TMI BlogProcedure for computerized processing of Bills of Entry under Indian Customs EDI System - (ICES) Imports - at Air Cargo Complex, Sahar, Mumbai - Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ely. 1. The bills of entry in respect of the following type of goods shall continue to be processed manually as per the existing system. i. Diplomatic goods ii. Unaccompanied baggage. iii. Import of goods under export related schemes e.g. 100% EOUs, EPCG Scheme, EPZ, STP, EHTP, Duty Exemption Passbook Scheme, DEEC, DEPB, etc. iv. Re-imports. v. Import of goods where particulars of goods are not known (Sect 56 cases). vi. Transshipment goods. vii. Import of goods falling under chapter 22 of the Customs Tariff. viii. Cases where Direct Delivery is being requested. ix. Kachcha bills of entry. x. Ex-Bond bills of entry. 2. Attention is also invited to the Public Notice No.24/98 dated 19.09.98 issued by Air Cargo Commissionerate, wherein the Importers were also requested to submit information to register data in the EDI system. It is reiterated that it will not be possible to process the documents under EDI system without the data base of the Importer and Custom House Agents. Therefore, the Importers and the Custom House Agents are advised to submit the required information, so as to avoid delay in clearance of their consignments when the system ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse Agents Licensing Regulations, 1984. The Importers shall also have the option to file Bill of Entry on self-basis. In these cases specific permission has to be obtained from AC-Imports. Such SELF importers shall indicate designation and name of the person signing the declaration as prescribed in Annexure I. 5.2 The schedule of charges for data entry in the import service centre shall be as follows:- a. Entry of a Bill of Entry having upto 5 items : ₹ 60/- b. Each additional block of 5 items : ₹ 10/- c. Amendment fee : ₹ 20/- d. Re-assessment : ₹ 20/- e. For IGM entry : ₹ 50/- f. Third copy of check list : ₹ 10/- g. Charges for additional enquiry : ₹ 5/- 5.3 The above charges include cost of data entry, stationery for printing of Bill of Entry, repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: Generic-description CTH Notfn. / year Sr.No L22/09 Nebulizers 9018 23/98 Sr. No. 244 5.9 The form containing the declaration (Annexure-I) shall be received only if it is complete in all respects and legible. The declarations can be presented at the Service Centre between 8.00 A.M. and 4.30 P.M. on all working days. 5.10 After data entry by the service centre operator and before submission of a B/E a check list shall be taken by the operator and given to the CHA for authenticating the correctness of the entries. The CHA shall authenticate the entries and return the check list with his signature confirming that the entries are correct. The operator shall then submit the authenticated checklist for the generation of B/E in the system. The operator shall retain the original declaration. 5.11 The submitted Bill of Entry shall be given a B/E No. generated by the computer system and the same shall be endorsed on the check list and returned to the CHA/ Importer. 6. ENQUIRY 6.1 The CHA may make enquiries about the status of any B/E at the enquiry counter of the Service Centre. 6.2 In case of objections/ queries, a print of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the enquiry counter of the service centre. 8.4 Signed copies of the TR-6 challan shall be submitted by the CHA along with the duty amount to the bank. 9. SECOND CHECK APPRAISMENT 9.1 After the B/E is electronically submitted the assessment shall be made on the basis of declaration and claims made by the importer/CHA. In case the assessing officer does not agree with the importer regarding tariff classification/notifications/declared value etc., he shall record a query for the importer/CHA to reply. In case the Importer agrees with the classification/ valuation proposed by the Assessing Officer, the B/E would be assessed accordingly. However, where the Importer disputes the proposed assessment, the principle of natural justice would need to be followed before finalizing the assessment. 9.2 On enquiry through the Service Centre, Customs copy of the B/E along with the TR-6 challan where required and examination order shall be printed and given to CHA/ Importer. 10. SYSTEMS APPRAISAL 10.1 The appraisement of bills of entry pertaining to gold and Notification, Books, Aircraft parts, will be done automatically by the system itself and not by the Group Appraiser. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessed Customs copy of the B/E obtained by the CHA/Importer at Service Centre, the CHA shall present the copies of the TR-6 challan to the Bank for payment of duty. 12.4 The Bank shall enter the particulars of receipt of amount in the system and return two copies of the challan to the CHA/Importer duly stamped and signed. 12.5 Importers can pay duties/dues by cash or DD or both. However, they are advised to open accounts in the aforesaid designated Branch of the bank and give standing advice to the Bank to debit the Customs duty from their accounts for credit to the Customs Head of A/C so that immediately on assessment of the Bill of entry, the amount of duty is paid on the goods and clearance effected without loss of time. 13. EXAMINATION OF GOODS AND DELIVERY 13.1 In the case of 1st check the goods shall be examined as stated above in paragraph 8.2. 13.2 In the case of 2nd check appraisements, the CHA/ Importer shall first register the goods for examination in the manner stated at para 8.2. Thereafter, the CHA/Importer shall put his signature on the printed copies of the B/E, declaring the contents of the B/E to be true and present the copies of the B/E al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be raised at the time of examination it should be raised manually in the Bill of Entry, with the approval of Asstt. Commissioner (Shed). The importers will then furnish his reply and resubmit the Bills of Entry in the Import Shed for further processing. In view of his reply to the query, if the Shed Appraiser feels that the Bill of Entry requires reassessment, then he may forward the same back to the concerned Group, through the A.C. (Shed), with his comments. On the basis of the examination report, the report/comments offered by the Shed, the Group may revise the assessment or even raise a further query, if necessary. 13.8 After completing the examination of the goods, the Shed Appraiser would give the order of clearance. 13.9 After the order of clearance on the computer terminal has been signed the Importers 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 in the Import Shed itself. The print copies of the Bill of Entry shall bear the order of clearance number and name of the examining Appraiser. The importers copy and Exchange Control copy of the Bill of Entry along with two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... follows: (a) the provisions of Sec. 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 permission of the Additional/ Dy. Commissioner of Customs is obtained; and (d) 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. 14.3 It may be noticed that no request for attestation of extra copies of the Bill of Entry or for re-prints shall be entertained. Importers/CHAs are advised to keep the original documents (importer s copy of the Bill of Entry and TR-6 challan) safely with them. 15 SECTION 48 CASES Data entry in section 48 cases shall be done as usual. The B/E No. shall be assigned after permission by the Assistant Commissioner. 16 ADVANCE CUSTOMS CLEARANCE SYSTEM 16.1 Consequent upon the amendment of Section 46 of the Customs Act, 1962 by the Finance (No.2) Act, 1996, it is now possible to present a Bill of Entry even before he arrival of the aircraft bringing the imported goods. As per the amended provisions, a Bill of Entry may be presented befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... KAUSHAL) ADDL. COMM. OF CUSTOMS ANNEXURE - II GUIDELINES FOR FILING DECLARATION FOR IMPORTS 1 IE CODE NUMBER (Mandatory Field Length: 10) Director General of Foreign Trade allocates IE codes to all importers/exporters at the time of registration. Please have it registered with this Customs House by producing the original letter of allotment. Please contact AC-EDI for this purpose. T h e System will accept the documents only after registration is done. Please note this is a 10 digit numeric and system will not accept the combination alphanumeric codes as also less or more than 10 digits. If the Importer has more than one address registered in the system for a particular IE code then please writes the address for which the Bill of Entry is being filed and the invoice should also have the same address. PERSONAL IMPORTS: In case of personal Import where the goods are imported under personal name, please write clearly PERSONAL . Please write the name and address of the person that should match with the name and address given on the delivery order issued by the airline. GOVERNMENT: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Please write the IGM (Import General Manifest) number. The IGM number is allocated by at the file the IGM at the service Centre or through the service providers. The system will not accept any document if the corresponding IGM details are not available in the system. Please contact the respective airlines : (i) If IGM is not filed. (ii) To correct any error in IGM details filed by the airlines such as MAWB, HAWB, gross weight, number of packages etc. The airline has to seek permission of the Assistant Commissioner for amending the information. 7 MAWB NUMBER :(Mandatory, Field Length: 20) Please write the Master Airway Bill Number as given by airlines. The system does not accept MAWB number which is more or less than 11 characters. The MAWB number is entered without any blank or prefix.The MAWB number 020-6974-7296 will be entered as 02069757296. MAWB DATE :(Mandatory, Field Length: 8) Please write the date of the Master Airway Bill Number. 8 HAWB NUMBER :(Field length :20) Please write ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e write in bold letters DEFENCE d) If Bills of Entry is for Diplomatic goods, please write in bold letters DIPLOMATIC e) If Bills of Entry is for Books, please write in bold letters BOOKS There is a provision in the system to accept one entry per invoice for the import of Books and Journals. Please provide the following information for filing such Bill of Entry. Unit Accounting Unit Item Description Invoice Value Unit A/c Item Inv. Unit Description Value 1 LOT Books $500 No of Titles = 50 No of Books = 200 12B ADVANCE/POST ARRIVAL : (Mandatory) There is a provision in the system to accept Bills of Entries for which IGM is not filed. You may file a prior Bills of Entry. Please mark on the declaration as PRIOR B/E . The IGM number will be entered in the system once it is filed by the airline. 13 CATEGORY OF IMPORTER: (Mandatory) (GOVT/ PUBLIC SECTOR PRIVATE) Please write GOVERNMENT if the importer is a Central of State Government department. Please write ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BTL Bottles QTL Quintals CAN Cans ROL Rolls CTN Cartons SQY Square Yards CCM Cubic Centimetres SET Sets CBM Cubic Metres SQF Square feet CMS Centimetres SQM Square Metres DRM Drums TBS Tablets DOZ Dozens TUB Tubes GGK Great Gross TGM Ten Gross GYD Gross Yards THD Thousands GRS Gross TON Tonnes GMS Grams UNT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tten should be equivalent to the total of item values i.e. Unit price X Quantities for all items listed in the invoice. Discounted value is not accepted except for the consignments of books/journals or with the prior approval of the Assistant Commissioner. For multiple invoices, please write the values of each invoice as shown above.(Note 2) If the invoices have more than one currency, please write the currency of individual invoice along with the value as shown above. (Note 2) EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. XXX 10 50 500 In such a case, freight and insurance charges should be shown as NIL. b) Where the Unit price does not include the freight and insurance charges and thesecharges are mentioned separately in the invoices. Please write the freight and insurance charges in the designated fields of the declaration form. EXAMPLE : Item Qty Unit Total Desc. Price CIF 1. XXX 10 40 400 Freight charges = 75 Insurance charges = 25 TOTAL CIF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harges for debiting the license. However, the duty will be calculated based on the FOB value plus 20% freight amount. For multiple invoices (FOB or CI), please mention the total freight charges for all invoices or in percentage. The system will then apportion the total freight charges depending upon the value of each invoice. You can also give the freight charges for individual invoice, if available. There is a provision in the system to accept different currencies for freight charges. It also accepts freight charges in percentage. G INSURANCE CHARGS (Mandatory, Field Length : 13) Please write the actual insurance charges and the currency in which the amount is paid. If the terms of invoice are either in which the amount is paid. If the terms of invoice are either FOB or CF and the actual insurance charges are not given on the Declaration form, the system will take1.125% of the value for assessment purpose. For multiple invoices (FOB or CF) please mentioned the total insurance charges for all invoices or in percentage. The system will then apportion the total insurance charges depending upon the value of each invoice. You can also give ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (a) (b) (c) (d) (e) (f) (g) (h) (i) S.No. of General RITC CTH Notin/ yr CETH Notif/Yr CESS ITC HS Items Desc. Code Sr., No. Sr. No. Code/ Policy Para/ LIC - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - a) SERIAL NUMBER OF THE ITEMS IN INVOICE Please ensure that serial number of the item i n the declaration form matches with the serial number given in the invoice, otherwise there could be an error while taking information from two different places. If the serial number of the items is not given in the invoice, please serialize them in the same sequence as given in the declaration form. b) GENERAL DESCRIPTION OF THE ITEM Field Length : 60 Please write a description of the item. This is neither printed on the Checklist or on the Bill of Entry. It is available of the system to facilitate Appraising Officer to identify the item. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g) NOTIFICATION NUMBER / YEAR and SERIAL NUMBER Field Length : 10 Please write the notification number/ year and relevant Serial number, if any for claiming Central Excise Duty benefits. The serial number is neither printed on the checklist nor on the Bill of Entry but will appear on the screen of the Appraising Officer and the system. The system will do the calculations based on the information given in both the fields. EXAMPLE : For CETH code 710140 Notification number 12 Year 1997 Serial number 4 Be written as : CETH Notin/ yr Serial no. - - - - -- - - - - - - - -- - -- - - - - - - - 710140 12/97 SI.(4) h) CESS SERIAL NUMBER Field Length : 6 Please write CESS serial number if the item falls under the category of CESS duty. i) ITC CODE/POLICY PARA/LICENSE DETAILS Please write the 8/10 digits ITC HS Code, Import policy para or license number under which the item is being imported. EXAMPLE : i) ITC HS code- 84401000 8440100010 ii) Para 5.5 of IEP ..... X X X X Extracts X X X X X X X X Extracts X X X X
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