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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 ..... as Customs area for unloading/loading of Import/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ol Manifest shall be filed electronically by the Shipping/Agents and Consol 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t basis. The schedule of charges for various types of services payable at the service centre are indicated below: 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mation in Annexure C should be correct, complete and legible. Incorrect and invalid entries may reject entry of data. The Service center shall accept the declarations in Annexure C during the working hours of ICD. The system would accept data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the CHA/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 furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stem. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the CHA/Importer. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5. The CHA/Importer shall note down the Bill of Entry No. and return the check list to the Operator. The Bill of Entry Numeric No. shall be prefixed with the Port Code at which the goods are landed. Thus Port Code combined with Numeric Number shall be a Bill of Entry Number. (viii) The Operator shall retain the original Annexure 'C' declarations with copies 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 suc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) Movement of Bills of Entry from one officer to another takes place automatically in a predetermined workflow basis depending on roles and jurisdiction assigned to them. During processing of Bill of Entry the concerned officer may raise Query to the importer for further clarification/information. The Query on approval by the Group AC/DC shall be transmitted to importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of verification queue till online reply is received from the importer. 5.1 System Appraisement Facility of System Appraisal of Bills of Entry in respect 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Appraiser/Superintendent shall write the examination report on the first check copy of Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to Appraising Group. The CHA/Importer shall present the first check copy of the Bill of Entry on which examination report has been written along with original invoice and other import documents necessary for assessment to the concerned Group Appraiser/Superintendent. The Assessing Officer, if satisfied, shall complete the assessment of B/E in the system. After assessment the Bill of Entry shall move in the system as in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s per the list below (the documents should be arranged in a file cover in the following order):- i. Assessed copy of Bill of Entry ii Duty paid challan in original iii. Copy of Delivery order iv Copy of Bill of Lading v Invoice in original vi Packing List in original vii Certificate of origin in original viii Exemption Certificate in original, if the notification so requires. ix Copy of the Bond or undertaking executed, if any. x GATT declaration duly signed by the importer. xi Technical literature, xii Licence in original and a photocopy of licence. xiii Any other document/certificate necessary for clearance of goods. (2) The Inspector/Examiner 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers. 6.7 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for. 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. Section 48 Cases Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DEPB licensees shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry. Till the DEPB licence starts getting transmitted online from DGFT, the DEPB licences shall be registered in the system before filing Bill of Entry claiming benefits of exemption against DEPB. If the DEPB licence has already been partially utilised, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 11.2 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA 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 ; th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of each item of an invoice for which exemption is claimed against DEPB. 11.6 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB licence/scrips in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the Import Appraiser/Superintendent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for all types of licences, some of the fields may not be applicable to a category of licence, and therefore, only relevant details should be filled. It will be a pre-condition of registration of licence that the IE-Code of the licence holder is received by the Customs system from DGFT system. If any information which is necessary for a particular type of licence is not furnished, system will not accept such incomplete information for registration of licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid 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 theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered in the system. Service center operator will make correction if any and will return the same to the RA holder. 12.4 Submission of Licence/TRA in the system The license/TRA holder will present the check list of the licence/TRA along with original documents to the proper officer. The officer will compare the details entered in the system with the original licence/TRA. After satisfying himself with correctness, will submit the licence in the system on the basis of the job number of the check list. The system will generate a licence Regn. No. This registration number and date should be endorsed in bold on the original licence/TRA. After registration, the documents 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admissible for spares. 12.8 Amendment of licence after registration Amendment in the licence data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. Licence status code at the time of registration will be 0 . The licence if suspended or cancelled after registration, the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the licence is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits of licence will automatically reverse when exemption notification is denied. The B/E after assessment will be audited by the Auditor and finally approved by the AC/DC. The procedure of assessment will be similar to DEPB imports. (iv) In respect of a manually assessed Bill of Entry details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E a print of details of debit will be taken for records. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the importer/CHA from service center. The printout of B/E will contain duty-paying challan if duty is payable 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 cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise Certificate are not indicated it would be N i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate as the case may be in the respective field in the system. (iii) In the field of claim of assessment normal details shall be indicated. However, in the fields of Additional information for claiming benefits under specified exemption schemes in Col.(I) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would required to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of Procedures issued by DGFT. In column No. 2 the relevant applicable exemption notification No /Year .with S.No. of item in the notifications is required 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the central excise officer to assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. (v) After completion of the assessment the Bill of Entry shall be put to Bond queue for execution/debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. Procedure for registration of Bond/BG has been explained earlier in this Public Notice. 14. Availing Exemption under JOBBING Scheme Notification No.32/97 Cus exempts goods imported for carrying out any job work 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are correct. The check list after corrections will be returned to the service center 'operator for submission of the Ex-Bond B/E. On submission the system will generate the B/E No. 15.2 Assessment: The B/E will be allocated by the system to the Assessing Groups on the basis of same parameters as are applicable to all other types of Bills of Entry. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 15.3 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. 15.4 Printing of Assessed B/E and Duty Paying Challan After the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olling 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. 16. 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 Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Affairs, Defence 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. 19. 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 which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr No, of items are closed and the Bond is not cancelled the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of recor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner. However system will assist in determining the type of Bond/BG and value. Bond requirement details will be printed on the BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 21.2 Registration of Bond (i) The Bond module provides for registration of all Bonds/Undertakings, Bank Guarantees, Sureties etc. in the system. The importer shall furnish the following details for registration: - Bonds/Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 5. Revolving/Specific Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * for Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars ((CHA code, Chartered Accountant Registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as condition of assessment. The following type of Bonds can be opted: Provisional Duty Bond - General Test Bond End Use Bond/Undertaking Transit Provisional Duty Bond - Project Imports Extra Duty Deposit EOU Bond Warehouse Bond B/E Type 'W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity revolving Bond. (b) Consequent upon the introduction of the Bond Management System, Changes are being proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (vi) 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 require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en designed to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option should be indicated at S.No 5C in the format. The IEC Branch code of the original importers i.e. Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be advisable to specify these details at Serial No. (Claim of assessment) for each pack size of the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No .. (Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Legal Metrology Act 2011, the rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading. Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... country/producer/exporter is appearing in the notification of the ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct S.No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at `www.cbec.gov.in and `www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing Of Bill of Entry The importer would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A, the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH AD Notif. IS No PS No QTY Exemp. Notif Yr SI No. CTH Notfn SI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the basic Customs duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on copies of Bill of Entry. 28. Levy of Addl. Duty for Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or enabling him to submit documents in the system.. In case the Custom House from where the CHA has been licensed was not an existing EDI location in ICES 1.0, such CHAs should immediately get themselves registered at any of the Customs locations where ICES 1.5 is operational. 31.4 Registration of Shipping lines/Agents, Canso! Agents: EGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Gateway Ports. Before filing EGM the Shipping Lines/Agents and Canso! Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 4. No re- registration is required in case the agency is already registered at any existing Customs location where ICES 1.0 is operational. 31.5 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI shipping bills, the account number of the .exporter opened with Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers' Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. The e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Service Centre with the following .documents: i) A declaration of all particulars in the SB in the format placed at Annexure F ii) Copy of invoice iii) SDF declaration at Annexure G 32.2 The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/CHA. Forms, which are incomplete or unsigned, will not be accepted for data entry. Exporters/CHA should ensure that the data provided by them and entered by service center is correct in all respect so that process of clearance of export is smooth. 32.3 Data entry of Shipping Bills would be done at the Service Centers on payment of charges. Various charges for printing and data entry excluding Service Tax are as under :- Data Entry Charges for Shipping Bills having up to ₹ 60/- Data Entry Charges for additional block of five items ₹ 10/- Amendment fees (for a block of five items) ₹ 10/- Data entry for EGM ₹ 60/- Query Printing after three queries S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Exporters or CHA who intend to use Remote EDI System(RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. The detailed procedure for registration and guidelines for e-filing are available at www.icegate.gov.in. 32.10 The validity of the shipping bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of shipping bill, the shipping bill shall lapse and has to be filed again in the system. 33. PROCEDURE FOR GR-1 33.1 As per the procedure in EDI, there would be no GR-1. Exporters/CHAs would be required to file two copies of a declaration in the form SDF (Annexure G). It would be filed at the stage of goods arrival'.the exporters have been exempted from declaration in GR/SDF/PP/Softex forms for export value upto US $ 25,000 as per RBI s A.P. (DIR series) Circular No. 61 dt 31.01.2004. One copy of the declaration would be attached to the original copy of the S/B generated by the system and retained by the Customs. The second copy would be attached to the duplicate S/B (the exchange control c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her particulars for assessment, the AO/Supdt and AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule . He may also give special instruction for examination of goods. 35.4 If the S/B falls in the categories indicted in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the S/B has been cleared by Assistant Commissioner/Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE, for those exporters/CHAs who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 36. CUSTOMS EXAMINATION OF EXPORT CARGO 36.1 On receipt of the goods in the Export Shed in the 1CD, the exporter will contact the Examining Officer/Inspector and present the checklist with the endorsement of Custodian and that of Preventive Officer, ICD of arrival of cargo on the declaration, along with all original documents such as Invoice, Packing List, ARE-1 (AR-4) etc. He will also present additional particulars in the form at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Annexure H. Thereafter, the exporter would present the Invoice, Annexure H and the checklist along with all the original documents such as, Packing list, ARE-1 etc., to designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/B to the Appraiser/Superintendent for consideration of Let Export order 37.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/CFS along with the container and handed over to designated officer, who would enter the details in the system and forward the samples to the Appraiser/Superintendent in charge for inspection or for further testing etc. 37.3 The system may require re-examination of the factory stuffed container on a random basis. If the container is selected for re-examination by the system, the same shall be examined and report entered in the system. The Shed Appraiser/Superintendent may also decide to reexamine the container in which case he will obtain the approval of AC/DC Export, before such re-examination. The AC/DC Export shall permit such re-examination for reasons to be recorded in writing. 37.4 Once the Appraiser/Superintendent is satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the examination/sealing of container is within working hours or outside working hours. 40. DRAWING OF SAMPLES 40.1 Where the Appraiser/Superintendent of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the System therefore, no separate registers will need to be maintained for recording dates of samples drawn. Three copies of the test memo will be prepared manually and signed by the Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: - i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by Customs with the second sample. iii. Triplicate to be handed over to the exporter. 40.2 AC/DC may, if he deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry etc 41. QUERIES In case of any doubt, the exporter, during examination, can clarify doubts. However, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Shipping Bills are liable to be misused. However, a Certificate of Shipment can be issued by the Customs stating that Let Export order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export, on payment of prescribed fee to be notified later. Drawback will be sanctioned on the basis of the Let Export order already recorded on the system. 46. RE-PRINT OF SHIPPING BILLS Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the Let Export order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 47. EXPORT OF GOODS UNDER CESS For export items, which are subject to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading Schedule maintained in the system. A printed Challan generated by the system would be handed over to the exporter. The cess amount indicated should be deposited with the designated bank. 48. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 48.1 The scheme of compute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated Customs Officer in the office of Assistant/Deputy Commissioner (Export) and is entered in the system. The exporter should specify the SS No. of drawback as 98.01 for provisional drawback in the Annexure-F. 48.8 All the claims sanctioned in a particular day will be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter's account. The exporters may make arrangement with their banks for periodical statement of credits on account of drawback. i) An exporter desirous to have his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export ii) The system would generate on all, Shipping Bills, the due date for submission of BRCs. iii) The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered Accountant in his capacity as a statutory auditor of the exporter's account. A proforma for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). iv) Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2008 (during which exports were effected), the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. ix) The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping bills with LEO date if the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. 51. Authorised bank for collection of duties The Principal Chief Controller of Accounts, Central Board of Excise and Customs has authorised M/s State Bank of Travancore, Irinjalakuda Branch (BSR Code 0150170) for collection of customs duty for ICD Mathilakam under Physical Mode and under EDI system. The collecting branch will render scrolls and challans through the existing Focal Pint Branch i.e, State Bank of Travancore, Kozhikode Main Branch, Calicut (BSR Code 0150188) to PAO, Central Excise Customs, Calicut on daily basis. 52. Grievance Handling for Importers/Exporters/CHA's i) ICEGATE users would continue to interact with the Helpdesk at 011-23379020 and 01123370133 or through [email protected]. This Helpdesk is managed by M/s W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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