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TMI BlogSalient features and procedures for import and export through the ICD, Mathilakam, Pappinivattam Village, Kodungalloor Taluk, Thrissur District, Kerala (Master Code INCCJ4 and UNLOCODE INTCR6) under EDI System- regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... mport/Export Cargo vide Notification No. 01/2012-Customs (NT), Calicut dated 07.02.2012. M/s Transglobal Inland Container Services (P) Ltd., the developer of the ICD has been approved as Custodian under Section 45(1) of Customs Act, 1962 vide Public Notice No. 02/2012 dated 15.03.2012 of Commissioner of Central Excise and Customs, Calicut. In this regard Master Code INCCJ4 and UN Locode INTCR6 has been allotted to the ICD, Mthilakam. The EDI operations of ICD Mathilakam will now commence from 21/01/2013. The salient features and procedures for import and export through the ICD are explained below: IMPORT 1. The clearance of imported goods having port restrictions like, vehicles, seconds/defectives of steel items, imports against export. Promotional schemes etc. are not allowed at ICD, Mathilakam as of now. These shall be applicable from the date of notification of this Port for the schemes. 2. Computerised processing of Bills of Entry under EDI system will commence on 21/01/2013 at ICD, Mathilakam, Thrissur District, Kerala. 2.1 Under the ED1-System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsol Agents at the Ports. Before filing IGM, the Shipping/Agents and Consol Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 is operational. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 2.5 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies, the rates of which are notified by the Ministry of Finance from time to time. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the CHA/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs Officer. 2.6 Currency Codes For indicating value of goods, freight, insurance, commission, etc. codes specified against the respective currencies indicated in the list of curre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elow: a. Entry of Bill of Entry having up to 5 items ₹ 60 b. Each additional block of 5 items ₹ 10 c. Amendment fee ₹ 20 d. Entry of IGM ₹ 60 e. Charges of additional query printing ₹ 05 f. Entry of licenses ₹ 60 g. UAB declaration ₹ 60 Note: The above charges include data entry of the documents, check list printing, three free queries and print out of the assessed document and out charge. The check list will be provided free of charge till they are certified to be free of mistake by the customer. However, in cases where the customer wants to incorporate corrections in the original declarations provided by him, check list will be provided at an additional cost of ₹ 10. Any check list in respect of remote filing of the Bill of Entry will cost ₹ 10. 3. Filing of IGM/SMTP/Consol Manifest The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub Import General Manifest (SIGM)/Consol Manifest through the Service Centre at ICD, Mathilakam, Pappinivattam Village, Kodungalloor Taluk, Thrissur Dist, Kerala , on all working days from 10 A.M to 4 P.M. However, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A/importer should verify the particulars. (ii) Once the SMTP is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM No., the Bill of Lading etc. and the Bill of Entry would be accepted only if the relevant particulars match with those in the SMTP. If any Bill of Entry is not accepted by the system, the importers/CHAs should verify whether the IGM Nos, or the Bill of Lading Nos. have been correctly furnished in the Annexure 'C' submitted by them. (iii) The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the Second invoice. If the particulars of classification are same for the next item, the word "do" will be accepted by the system. ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash(/) and the issuing year (e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. 4.2 Remote filing through ICEGATE The CHA/Importers having internet facility in their offices can file electronic Bill of Entry from their premises. For this purpose they should for one time register their details with ICEGATE. Detailed procedure for registration can be seen from the website www.icegate.gov,in. They can download Remote EDI filing software from NIC website link which has been provided at icegate website. Software of NIC is free of charge. On successful submission of data from their premises the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the CHA/Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. 5. Processing of Bill of Entry for Verification i) Once the Bill of Entry is submitted in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spect of certain goods covered by some exemption notification has been made available for faster clearance of such goods. Bills of Entry in respect of the items under System Appraisal would be verified by the System immediately on their submission and a print out of the assessed Bill of Entry along with 3 copies of TR-6 challans will be made available to the CHAs/Importers for payment of duty and getting the goods examined if required, and for out of charge. The Bills of Entry which are appraised by the 'System' would be audited before being given out of charge. If the Appraising Officer (Audit) finds that the Bill of Entry is not fit to be cleared under System Appraisal Scheme he may forward the Bill of Entry back for regular assessment. 5.2 Second Check Appraisement The electronic B/E will be verified on the basis of the claims made in Annexure 'C. 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 DC/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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of second check appraisement. The CHA/Importer shall take print of assessed copy of Bill of Entry and TR-6 challan and shall deposit duty amount with the designated bank. 5.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditor's screen electronically for doing concurrent audit. The Audit Officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment then he shall indicate his objection online and forward the document back electronically in the system to Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view 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. 5.5 Printing of Assessed copy of Bill of Entry: After completion of verification/re-assessment and audit, print out of one asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r will complete the goods registration, and examine the goods, wherever prescribed. After the examination report is submitted in the system, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdt. screen for out of charge. The signature of the CHA/Importer shall be obtained on the report in token of that the good have been examined in their presence. Name of the CHA/Importer should also be recorded along with his l- Card No. In case of first check Bill of Entry where examination has already taken place, the Bill of Entry shall move to the Appraiser/Supdt directly for out of charge after payment of duty. 6.2 Where Green Channel facility has been allowed to Importer the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to Import Shed Appraiser/Supdt for out of charge order. 6.3 All the above documents, except original Licence, will be retained by Customs at the time of giving 'out of charge'. Hence, only the certified photo copies of delivery order, Master Bill of Lading, House Bill of Lading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etails of the Job shall automatically moved to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8. Amendment of Bill Of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the CHA/importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC the amendment will get incorporated in the Bill of Entry. After amendment the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment a differential duty challan will be printed along with the revised assessed Bill of Entry. 8.2 After Out of Charge Order no amendment shall be allowed in the Bill of Entry. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 11.3 Claim of Exemption Against a DEPB/DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure 'C'. If exemption is also claimed against a DEPB as notified from time to time, the entries shall be made in Annexure 'C' under Serial No.39E. For DEPB Bs/E the scheme code is 'B'; therefore while claiming exemption under the DEPB, 'B' will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case , where importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan (if any) and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No39E (column 5 and/or 7) of Annexure 'C'; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty/CIF against that item. 11.7 Debiting Of DEPB against Manual B/E (i) If a Bill of Entry is processed manually, importers may choose to avail the exemption under the DEPB Scheme and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are corrected before presenting the licence for registration. The licences with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licences should be corrected from concerned DGFT office before presenting to Customs. (ii) The licences, which have already been partially utilized, will be registered in the system only for 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 resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer's copy of TRA will be defaced by the Officer. 12.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for ICES Version 1.0 locations or non-ICES location. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure D. Data entry will be 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 lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he officer shall amend the status code to '2', '3' and '4' for cancellation, suspension and re-instatement respectively. 12.9 Filing of Bill of Entry (i) Licence Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.E of the Annexure 'C'. (ii) Unit of measurement of qty. will be same as per the licence. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted into same unit of measurement as in the licence. For spare parts against EPCG licence S. No. of item will be '0' 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able and statement of debit of licence for value/qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence. 12.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned above in Para 6. 13. Imports by 100% EOUs:- 13 .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. 1. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field Exim code …………after entry of Exim code enter notification no. ../yr & S. No. After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption 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 VII for assessment. An un-assessed copy of the Bill of Entry after submission shall be taken by the importers. 13.3 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required 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 unassessed 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. 15 EX-BOND Bill of Entry 15.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond 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. 15.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center the same should be obtained by the importers/CHAs from the service center operator. 15.5 Payment of Duty Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E. 15.6 Order of Clearance of Goods For Home Consumption (i) After payment of duty and completing any other requirement of debiting of Bond, license etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest (amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he system will automatically debit the respective Bond for amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use bond. Undertaking or re-export Bond for availing exemption. Exemption under such notification will not be permitted by the system if respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from Central Excise Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d will be kept in the related Bond file for the purposes of record. 20. Assessment of Goods Under Chapter 55 Of Customs Tariff (i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SUM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. it is therefore, necessary to capture qty. in Kgs. and also the qty. in SUM in addition to the value of such goods. Provisions have been made in the system to enter qty in Kgs. a. in SUM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SUM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 39B.1 Annexure C may be filled up accordingly. (ii) In case quantity of goods in the invoice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table B1 of Annexure F should be left blank and indicate only qty in SUM in col. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond 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/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC/DC for acceptance. The AC/DC 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. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed) the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an change the Bond/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 requirement shall be on the Bill of Entry. The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of charge at the shed/docks. (vii) Provisional Assessments:- (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU/Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU/Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be `PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond/BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer/CHA. After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, & Importer's & Exchange Control copies of the B/E. 23. Assessment involving RSP/NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods levi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate approvals wherever required. 24. Assessment of Special Valuation Branch Bills of Entry through EDI 24.1 The assessment of provisional SVB Cases shall be carried 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.24 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/Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Anti¬dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity 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 anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of bills of entry. 26. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fic order for imported goods passed by CEGAT, past precedent regarding classification valuation etc. EXPORT 30. At ICD Mathilakam processing of shipping bills would be handled in respect of only Free (white) Shipping bills and Shipping Bills filed under Drawback Claims as of now. 31. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at ICD, Mathilakam, Pappinivattam Village, Kodungallur Taluk, Thrissur Dist, Kerala, shall be as follows: - 31.1 Under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Certain declarations and certificates etc. that are required to be provided in hard copy should be attached with export documents when the goods are presented for export. The following pre-requisites are to be complied with before filing shipping bills: 31.2 IE-Code of the exporters- Import Export (1E) Codes are being issued to the exporters by DGFT, details of which are transmitted online to ICES on a daily basis. ICES automatically registers the IE Codes after confirming their validity, to enable the exporters to file the shipping bills electronically. Before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of Drawback amount: - For exports under claim of drawback the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. 31.8 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concerned bank's certificate indicating the exchange rate applicable for the date on which the shipping bill is filed should be produced to the customs officer and details of the same should be entered in the ICES 1.5 while filing the shipping bill. The shipping bill should be submitted in the system on the same date for which the rate of exchange is certified. 31.9 Units of Measurement Codes Currency Codes/Port Codes etc: Will be same as mentioned in Para 2 above. 31.10 Self Sealed Container cargo: Exporters who are allowed self-sealing of conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Entry Operator and handed over to the exporters/CHAs for confirming the correctness of the electronic declaration. The CHA/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the CHAs/exporters are clearly indicated on the checklist against the respective fields and are signed by CHA/Exporter. 32.6 The system automatically generates the Shipping Bill number. The operator shall endorse this shipping bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing export goods to the ICD. 32.7 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers e.g. for Shipping Bills, EGMs, Challan, would not be in a continuous series for each location. 32.8 The Declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration with the information captured in the system through the certificates registered earlier. 34. ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ICD. 34.1 In respect of goods intended to be exported against an electronic shipping bill, the Custodian of 1CD will permit entry of the goods on the strength of the checklist. 34.2 If at any stage subsequent to the entry of goods in ICD, it is noticed that the declaration has not been registered in the system, the exporters and CHAs will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 35. PROCESSING OF SHIPPING BILLS 35.1 The Shipping Bill(S/B) would be processed by the system on the basis of the declaration made by the exporter. The following kinds of S/B shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): - i. Duty free S/B for FOB value above ₹ 10 lakh ii. Free Trade Sample S/B for FOB value above ₹ 25,000 iii. Drawback S/B where the drawback exceeds Rs. one Lakh. 35.2 The above mentioned Shipping Bills shall be processed by the Appraiser/Superintendent (Export Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ritten examination report. He will then mark the Electronic S/B and forward the checklist along with the original documents to the Appraiser/Superintendent in charge. If the Appraiser/Superintendent is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser/Superintendent would retain the checklist, the declaration and all original documents with him. 36.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Appraiser/Superintendent will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC/DC and advise the exporters to meet the AC/DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 37. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE ICD AREA 37.1 Containers stuffed in factories would e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll would be duly signed by the Appraiser/Shed Superintendent. The examination report would be signed by the Appraiser/Shed Superintendent, Examination Officer as well as exporter/representative of the CHA (Name and ID Card number of the representative of the CHA should be clearly mentioned below his signature). 38.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 38.3 No manual processing of Shipping Bills will be allowed at ICD, Mathilakam unless specifically permitted by the Commissioner of Customs. 39. PAYMENT OF MERCHANT OVERTIME (MOT) 39.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue. 39.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has already been generated, the'exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system, 43. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS AC/DC (Export) will give permission for issue of short shipment certificate, shut out or cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need to be cancelled I modified in the system before granting such permission. AC/DC would check the status of the goods, before granting permission. 44. AMENDMENT OF FREIGHT AMOUNT lithe freight/insurance amount undergoes a change before "Let Export" is given, corresponding changes would also need to be made in the S/B with the approval of AC/DC Exports. But if the change has taken place after the "Let Export" order, approval of Additional/it. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... brought for examination and for allowing "Let Export". 48.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 48.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on first come first served basis. There is no need for filing separate drawback claim. The claims will be processed based on the Mate Receipt. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorised person or the exporter from the Service Centre or in own his office the exporter has connection with ICEGATE The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han entitlement the exporter can file application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback. The Appraiser/Superintendent (DBK) shall process claim online submit it for approval by AC/DC (DBK). After sanction of drawback against supplementary claim Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 49. Stuffing Report & Filing of EGM: 49.1 After the LEO the Container shall be stuffed with the goods and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervise stuffing of containers is expected to enter the stuffing report on same day. 49.2 The shipping bills shall be finally closed on receipt of Mate Receipt from the Custodian of ICD/CHAs. The final EGM shall be filed by Shipping lines at the gateway port. 50. Monitoring of foreign exchange realization: i) The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration to the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the specific Shipping Bill numbers and dates, Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. (b) If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. (c) If the negative statement furnished by the exporter 'gives the list of S/Bs, for a particular six month period, for which foreign exchange has not been realized (and implication foreign exchange has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. viii) The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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