9911796707
TMI BlogComputerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES -1.5) at LCS, RAXAULX X X X Extracts X X X X X X X X Extracts X X X X ..... g the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on daily basis. ICES automatically registers the IE-Codes after confirming its validity to. enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry the importers are advised to check from DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which they shall not be able to file Bill of Entry electronically for clearance of imported goods. (ii) In case the IE-Code is registered for exports the same shall hold good for imports also. The DGFT has notified certain generic Codes for certain classes of importers in the EXIM Policy and exempted them from taking a specific IE Code. Such importers should use respective codes for filing the Bill of Entry. However, if an importer does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Indian Rupees. List of Currency Codes is attached as Appendix 3. 1.6 Units of Measurement Codes Against any quantity of goods appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM as the case may be. It is further informed that if UQCs other than the Standard UQCs of the customs tariff is used, the B/E may not get any facilitation in RMS. Reference is also invited to CBEC Circular no. 26/2013 -Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the Customs Tariff Act has been prescribed. List of Measurement Codes is attached as Appendix 4. 1.7 Country Codes: Wherever in the Bill of Entry or IGM etc. reference to country name is required to be made appropriate Code of the country as indicated in the list of country codes appended to this Public Notice should only be used. However, for this port, it is Nepal (NP). 1.8 Port Codes: Appropriate port code should only be indicated wherever reference to port name is required to be made in a Bill of Entry and IGM or any other document. Here, the port of shipment is Birgunj (BRG) of Nepal. 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.00 A.M to 05.00 P.M. However, the Import Report can also be electronically filed through ICEGATE on 24 hours basis. The Import Report should be presented at the Service Centre counter in the prescribed Performa. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the CHAs or other persons and given to the Service Centre operator for submission after corrections, if any. 2.1 Amendment in the Import Report after submission shall be carried out only after approval from the designated Customs authority. Amendment request shall be entered in the system at Service Centre, on submission in the system it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested he will approve the same in the system. 2.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Lines electronically if filed through EDI interface or it is communicated as a "printed check up cancellation message" from the Service Centre and can also be checked up from the enquiry window of the Service Centre. Note: - It m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the issuing year (e.g. 201/81, 083/93). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (vi) In respect of goods for which benefit of notification is claimed, against the entry 'Generic Description' in Annexure 'C', List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the item. The Service Centre Operator will feed first the List no. and Serial no., and if there is space left, generic description of the item. (vii) For example, Nebulizers are covered by S. No. 363 of the Table of Notification No. 021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr. No. 363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure On completion of entry of data the system shall assign a Job No. and generate a Check List which is draft Bill of Entry. The Service Centre operator shall print a copy of Check List and hand over the same to the CHA/Importer. The CHA/Importer shall check the correctness of the data ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce the Bill of Entry is submitted in the system the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of submission of Bill of Entry in the system and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty leviable on the goods on the basis of rates of duty specified in the Customs Tariff, Central Excise Tariff, Cess Schedules, various notifications imposing rates of duty on imported goods and exemption notification as claimed by the importers in the Bill of Entry. Processing of the Bill of Entry takes place in an automated environment and workflow according to the jurisdiction of Customs Officers as provided under the law. (ii) The Appraising work is divided among Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager (SM)/Alternate System Manager (ASM) on the bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of the claims made in Annexure In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC (Group), the query will be printed in the Service Centre for being passed on to the CHA/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case Assessing officer and AC/DC, as the case may be, agrees, ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The CHA/lmporter shall take print of the assessed copy of B/E along with three copies of TR-6 challans. Before presenting the Bill of Entry for examination and delivery of goods, the CHA/Importer should deposit duty ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iew all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled the Auditor shall clear the Bill of Entry in Audit. 4.5 Printing of Assessed copy of Bill of Entry: After completion of assessment and audit, print out of one assessed copy of Bill of Entry and 3 copies of TR-6 Challan shall be generated by the system. The print of the same can be obtained from Service Centre or at the premises of the CHA/Importer from where the Bill of Entry has been submitted to Customs system. 4. Payment of Duty After the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 Challans are obtained by the CHA/Importer, copies of the TR-6 challans shall be presented to the designated bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the CHA.4hebank will retain one copy. The Challan shall also indicate the interest amount for seven days period after expiry of interest free period. If interest free period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge'. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, House Bill of Lading should be attached instead of originals.. 6.3 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importer, if necessary. 6.4 After completion of the examination of the goods, if the Shed Appraiser/Supdt.. is satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give "Out of Charge" for the Bill of Entry on system. 6.5 After the 'Out of Charge' order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance/'Out of Charge'. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supt. The importer's copy and Exchange Control copy of the Bill of Entry along with one copy of the order of clearance/'Out of Charge' will be attached to the Customs copy of the Bill of Entry retained by the Shed Appraiser/Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e recalled and reassessed and put to reassessment by the AC/DC concerned, if it is so warranted for any reason. 10 Advance/Prior Noting 10.1 Advance/Prior B/E can also be filed in the ICES before the arrival of the Truck/Vehicle/Rail. In such cases, a B/E may be presented before the delivery of the IGM (Import Report), if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The CHA/Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. Note: Bill of Entry filing stage:- i) Normal BE - after filing of IGM (Import Report) and after entry inward ii) Prior BE - after filing of IGM (Import Report) and before entry inward iii) Advance BE - filed before filing of IGM (Import Report) and before entry i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the balances available. (iii) After successful entry of details, a check list will be printed by registration clerk and given to the licence holder for confirming correctness of the data entered. Registration clerk will make correction, if any and will return the same to the licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Appraiser for registration and take possession of the same after registration. 11.2 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Oblg:' the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled the respective category of Bond should be registered before registration of licence/RA. (ii) The Bond registered against a licence/RA will be utilized only in respect of clearances against that lic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 11.6 Debiting Of Licence Licence will be automatically debited in respect of Electronic B/E and Electronic Transfer Release Advice and for debiting manual B/E. For debits of licence value and quantity, in the case of electronic Bill of Entry the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E the figures of value and quantity will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; therefore, for availing benefits of exemption notification in respect of spares Item S. No. '0' should be indicated in column 9 of the Format indicated above. Against one item in the B/E only one licence will be debited. If the Qty &/or value in the licence is not sufficient to cover whole qty &/or value of an item in the invoice, the invoice qty should be split in to a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the Service Centre operator and given to the importer/CHA. The importer/CHA will check the details entered in the system and errors if any pointed out to the Service Centre operator for carrying out corrections in the system. The CHA/importers before returning the check list to the operator for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the CHA/importer from the S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remain the same as mentioned above in Para 6. 12. Imports by 100% EOUs: 12 .1 Registration of EOU. All the 100% Export Oriented Units including STP/EHTP etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. I. EOU type: I. A - EOU - General I. B - EOU - Aquaculture I. C - EOU - Agriculture/Floriculture I. D - EOU - Granite I. E - EOU - gems and jewellery I. F - EOU - Others (specify) II - STP III - EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee's Excise Control Code) 9. Central Excise office location code Commissionerate Division Range Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is claimed the words (EOU) & notification no./yr & S.No. will be printed. At the end of the check list details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. (iv) The importer/CHA shall check the correctness of the details in the check list & return it to data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group V Il for assessment. An un-assessed copy of the Bill of Entry after submission shall be taken by the importers. 12.3 Appraising of EOU B/E. (i) The importer/CHA shall present the un-assessed Bill of Entry along with the Bonds/certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser/Supdt. for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to indicate the relevant Exim code and Notification in the columns "Additional information for claiming benefit under specified exemptions schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission print of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on respective copies of the B/E. The procedure for execution and maintenance of Bond/BG in the system will be like any other Bond. 14. EX-BOND , Bill of Entry 14.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me would need to be debited as in the case of any Home Consumption WE. 14.3 Debiting of Bond After obtaining the print out from Service Centre the importer/CHA will get the Bond debited from Bond Section .and get suitable endorsement on B/E with respect to debit of Bond amount and other details. 14.4 Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bend/BG amounts. Where the Bond details have been entered at the time of data entry the same shall be displayed by the system & debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond req ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e paid at the designated bank. (ii) After satisfying the requirements relating to clearance of the goods the Superintendent will give 'Out of Charge' on the system. After 'Out of Charge' the system will generate two copies of the Ex. Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX-Bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving 'Out of Charge' will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. 15. Bonds/Undertaking/Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification is subject to execution of End use Bond, Undertaking or Re-export Bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tails of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of statement of items assessed on the basis of certificate can be obtained for reference to concerned Central Excise authority. 17. Certificates from Other Authorities Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defense etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date. Issuing authority and address. Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 18. Closure of Bond/Undertaking The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S.Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised item by item. When all the items against w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... detail shall be entered in the Bond Section. On entry system will assign a job no. and check list is generated. The importers/CHA shall satisfy himself with the correctness of details. The corrections if any shall be made and job shall be submitted. After submission the job shall be forwarded to designated AC IDC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC/DC for acceptance. (iii) The AC IDC shall observe all the instructions regarding acceptance of Bond issued by the Board/Commissionerate from time to time after satisfying that the documents submitted are in order & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the Bonds are satisfied, the AC/DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC/DC the Bond documents shall be taken by the Bond officer/Bond clerk. The Bond officer/Bond clerk after receipt of the Bond/BG/Security etc. shall enter in the system location o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration in the Shed. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No. B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query "Whether the language of the Bond meets the legal requirement of the assessment of the B/E. If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration and 'Out of Charge', if the debit entries not made against the B/E in the Bond and BG Ledgers. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the shed/docks for examination & 'Out of Charge' till the duty are paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. 21. Assessment Involving RSP/NCCD: Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the Service Centre by the importers/CHAs shall be amended as follows:- (ii) If any of the items is leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rried out in EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, Bills of Entry shall be submitted in EDI System and not manually. b. In the Rule 10 Valuation Declaration, against Sr.No. 18(s) a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid manually on a separate TR-6 challan in Triplicate. Thereafter, the payment of Custom Duty shall be made to designated bank. d. Bill of Entry will then be presented to Import Shed along with proof of payment of Revenue Deposit (on a Challan) which will be verified by the Shed Appraiser/Superintendent and he shall enter departmental comments, challan no, date and amount of revenue deposit paid. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntity of goods declared in the invoice details is different than the unit of measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which antidumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of antidumping duty will be printed on the check list and copies of bills of entry. 24. Tariff Value (i) Notification Directory Directory for Tariff Values has been created in the system as per notification number 036/2001Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of item in the notification and system directory is the same. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a result of which the print out (after the 'Out of Charge' order) has been generated or there is a misprint. Permission of DC/AC (LCS) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 29. Short Shipment, Shut Out, Cancellation and Back to town permission 29.1 AC/DC (LCS) will give permission for issuance of short shipment certificate, shut out or cancellation of Bill of Entry, on the basis of an application made by the importer. The Bill of Import particulars would need to be cancelled/deleted/modified in system before such permission. AC/DC would check the status of the goods before granting permission. 30. Drawal of Samples 30.1 Where appraising Superintendent of Customs orders for samples to be drawn and tested, the Inspector/EO will proceed to draw samples from the consignment and enter the particulars thereof along with name of the testing agency in system. Record of samples shall be maintained in System therefore, no separate register will need to be maintained for recording dates of samples drawn. Three copies of Test Memo will be prepared manually and signed by the Examining Officer, the Shed Appraiser/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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