9911796707
TMI BlogComputerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES –I) at ICD MaliwadaX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 being 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 do not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st 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. List of Measurement Codes attached as Appendix 2 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. List of Country Codes attached as Appendix 3 1.8 Port Codes: All the port of the world have been codified by United Nation and allotted UN Locodes. 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. It is not possible to attach list of all port codes being too large. Correct code may be obtained from the respective Carriers or checked from UN website. (http://www.unece.org/cefact/locode/) 1.9 Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. However, EDI messages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Manifest through the Service Centre at ICD, Maliwada, on all working days from 10.30 A.M to 04.30 P.M. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/SMTP/Consol Manifest should be presented at the service centre counter in the prescribed proforma. (Annexure B).A checklist would be generated by the Service Centre which would be verified by the authorised representative of the Shipping line and given to the service centre operator for submission after corrections, if any. 2.1 Apart from filing of SMTP/Consol Manifest through service centre, the Shipping lines would continue to file a hard copy of the SIGM with the Manifest Department. 2.2 Amendment in the IGM/SMTP/Console manifest 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. 2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.1000). Notification number shall be indicated in three (3) digits followed by a slash(/) 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 C . On completion of entry of data the system shall assign a Job No. and generate a Check L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. 4 Processing of Bill of Entry for Assessment (i) Once 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 in to Appraising Groups and sub groups, based on the Chapter/Tariff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiting in the Licence etc. would be required to be done by the Appraiser/Superintendent in the Import Shed. Examination of such goods would be carried out as per prescribed norms. The system appraisal Scheme is a Notification based Scheme and not description based. 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. For this the role of SAA has to be assigned separately to one of the shed supdt/shed Appraiser 4.2 Second Check Appraisement The electronic B/E will be assessed 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 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 propose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nated bank. 4.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditors 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. 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/I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me of the CHA/Importer should also be recorded along with his I-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 under Notfn, No ., 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/Supdtt. 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 should be attached instead of originals.. 6.4 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 6.5 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in the system. The original prints of the Importer s and Exchange Control copies of Bill of Entry shall be retained by the System Manager in a file. After fresh Out of Charge Order new prints of the copies of Bill of Entry shall be given. 9. Re-assessment Any time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DEPB verification menu in ICES.. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of Shipping Bill received along with the EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. After satisfactory verification of all the Shipping Bills, the officer designated by Asst./Dy. Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 11.3 Registration Of DEPB (i) Before claiming exemption under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997. against a DEPB, the licence in question is required to be registered in the import system. The officer designated by Asst./Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to its registration in imports. (ii) All importers/CHAs are advised to ensure that their IEC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issuing Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in the System through the menu relating to transfer release advice. Release Advice No. Release Advice Date Release Registration No. Customs Station to which issued IEC of R.A. holder if different from DEPB holder DUTY CREDIT AMOUNT transferred Export FOB amount transferred Invoice No MAWB/BL No./DT HAWB/HBL No./DT. Conditions if any (iii) If the DEPB is already registered in the System and having sufficient balance in the Duty Credit and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the System. The System shall generate three copies of the release advice titled as: 1. Customs copy for port of issue (office copy), 2. Customs copy for port of clearance and 3. Importer s copy. (iv) The office copy for port of issue shall be retained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dditional Customs duty debitable to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 etc. for that item. 11.7 Check List Of B/E After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying the correctness of data captured. For identification against the respective item, (DEPB) and Notification 034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The importers/CHAs should check the details of DEPB No. carefully to ensure that only that DEPB would be debited which he intended to do so. If the entries are correct, the checklist may be returned to the data entry operator for submission of B/E in the System. Errors, if any, noticed may be got corrected by the data entry operator. 11.8 Submission Of B/E On submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and duty amount in respect of each item of an invoic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the System in the DEPB Ledger. If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 11.11 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 get the DEPB debited for exempted amount of duty. In such cases manual B/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. (ii) The designated officer in the assessing group will debi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e currency and not in multicurrency. 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 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 licence holder an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 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 in to 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 wherev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated notification and 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d or Central 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued 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. System would generate a communication letter to CEX Authorities for consignment and requesting for confirmation about re-warehousing. System would enable monitoring of the movement of the goods through appropriate MIS reports. (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 Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and against this invoice item S.No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification etc. as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a check list will be generated by the system against 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 Bs/E. 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 availi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter out of charge the system will generate two copies of the ExBond 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertificate 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. 18. Certificates From Other Authorities Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of recovery notices - Generating data for Issue of reminders - Generation of MIS reports (ii) The Revolving/continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. 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 * 4. Revolving/Specific 5. 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate/Office, the Certificate Number has to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond/BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. 22. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been 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 `Y 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act. 1944. It 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 Standards of Weights and Measures Act, 1976, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and a unique S.No. of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format the S.Nos. at which the goods/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 A D Notfn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH ANotfn IS No PS No QTY T Notifn No IS No Qty Exemp. Notf Yr Sl No. CTH Notfn Sl No 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 27 Assessment of Bill of Entry The tariff value is itself the assessable 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 ..... 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