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TMI BlogLaunch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Air Cargo Complex (ACC) Nagpur (INNAG4), Dr. Babasaheb Ambedkar International Airport, Nagpur-440005-reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been declared as "Customs Airport" for loading of export cargo and unloading of imported cargo vide Public Notice No. 34/07/1997-Technical dated 29.05.1997 issued by Additional Commissioner (Tech), Nagpur by virtue of powers vested under Section (7) of the Customs Act, 1962 (52 of 1962) and Notification No. 16/1997-Customs(NT) dated 16-051997, whereby Nagpur Airport has been declared as "Customs Airport" for loading of export cargo and unloading of imported cargo. The limits of Customs Area vide Notification No. Customs/S-8/4/97 dated 28.10.1997 under Section 8 of the Customs Act, 1962(52 of 1962) for loading of export cargo and unloading of imported cargo has been issued. Appointed Custodian vide Notification No. Customs/S-45/5/97 under 28.10.1997 under Section 45 of the Customs Act, 1962(52 of 1962) issued by this office. IMPORTS 1. Under the EDI-System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates etc. in original wherever required shall continue to be attached with the assessed copy of Bill of Entry when the same is presented in the Import Shed for clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration attached as Appendix 2) 1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the ICD. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.4 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 on regular 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 Bill of Entry is filed should be obtained by the Customs broker/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. 1.5 Curr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r office they should register themselves with ICEGATE. For registration at ICEGATE the detailed information may be seen at web-site "http//:www.icegate.gov.in". For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC website. (http://ices.nic.in/ices/aspx) 1.11 Service Centre charges: Facility of data entry of IGM, Bill of Entry etc. is available at service center at Air Cargo Complex, Nagpur on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre (i) Bill of Entry/Shipping Bill having up to five items: Rs.80 (ii) Each Additional Block of five items: Rs.10 (iii) IGM: Rs.80 (iv) EGM: Rs.80 (v) Other documents (such as UAB, Transhipment etc) : Rs.80 (vi) Amendments to original declaration by customer in BE/SB/Other documents.: Rs.10 (vii) Queries for 3 queries (including reply ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the SIGM with the authorized officer of the Customs officer of the Customs at the said ICD. 2.2 Amendment in the IGM/SMTP/Console manifest after submission shall be carried out only after approval from the designated Customs authority ie. DC/AC concerned. 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 well as to the Shipping Lines electronically if filed through EDI interface or it is communicated as a "printed checkup cancellation message" from the service center and can also be checked up from the enquiry window of the Service Center. Note:-It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 3. Cargo/Goods Declaration The Importer or the Customs broker, as the case may be, can file electronic Bill of Entry by data entry at the service centre operator or by transmitting details in specified file format through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 List which is draft Bill of Entry. The service centre operator shall print a copy of Check List and hand over the same to the Customs broker/Importer. The Customs broker/Importer shall check the correctness of the data entered in the system. If any error is noticed the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs broker/Importer for re-confirmation. This process would be repea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download the 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 a Bill of Entry Number and return message indicating the Bill of Entry Number. 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 Customs Broker/Importer has to ensure the correctness and validity of the data entered failing which the data will either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorized to change priority, if circumstances so warrant. (iii) Group 7 was created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre-determined 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 concerned 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 assessment queue till reply online/through service center is received from the importer. 4.1 RMS facilitation. Facilitation of Bills of Entry in respect of certain goods using RMS and certain ACP Clients for faster clearance of such goods. Bills of Entry in respect of the items under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs broker/Importer shall exercise the relevant option at data entry stage, the appropriate column of Annexure C format should be flagged 'Y'. The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by AC/DC a first check Bill of Entry copy shall be printed. Customs broker/importer gets a copy of First Check B/E printed with 'Examination Order' at the 'Service Centre' or in his office, as the case may be. In case of the assessing officer AC/DC feels if necessary, then he may select first check assessment in the system. (ii) After the examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to Appraising Group. The Customs broker/Importer shall present the first check copy of the Bill of Entry on which examination report h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iculars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the Customs broker. The bank will retain one copy. The Challan shall also indicate the interest amount for seven days period after expiry of interest free period. If interest free period of two days has expired, fresh challan with revised amount of interest should be obtained and should be paid accordingly. 5.1 Duty and Interest can also be paid through e banking system. Detailed procedure Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 Dated 5th September 2012, regarding Making E-payment of Customs duty mandatory. 6. Examination of Goods 6.1 After examination order in the case of First Check Bill of Entry, after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest(if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs broker shall present documents, as per the list below (the documents should be arranged in a file cover in the following order):- i. Assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement of Section 47 of the Custom Act, 1962 have been complied with, he shall give 'Out of Charge" for the Bill of Entry on system. 6.6 After the out of charge order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supdt. The importer's copy and Exchange Control copy of the Bill of Entry along with one copies of the order of clearance will be attached to the Customs copy of the Bill of Entry retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs broker after enclosing the Gate Pass No. and date on the same. The Importer/Customs broker will present the Importer's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esh Out of Charge Order new prints of the copies of Bill of Entry shall be given. 9 Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 10 Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs broker/Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 11 The Procedure for Clearance under Export Promotions Schemes Requiring DGFT Licence/Bond Etc. 11.1 Imports un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Customs at the time of obtaining the DEPB. The Customs broker/Importer shall furnish details of DEPB licence in pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. After entry of data a checklist will be printed. The DEPB holder shall verify the details of DEPB in the check list, sign the check list and return the same to the officer.. The officer shall then complete the registration process in the System. After the DEPB is registered in ICES a "registration number" shall be generated by ICES which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB licence with incoming or outgoing TRAs at the respective port of clearance shall continue as per instructions issued from time to time in this behalf. 11.5 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. 11.6 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 under Notification 034/97-Cus Dated 07.04.1997, 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 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. This procedure will be in place till RMS is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 12. Processing of B/E under Other Export Promotion Schemes Requiring Import Licence Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC/DFIA, EPCG, REP etc. which require import licence for availing benefits of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed: 12.1 Registration of Licence (i) Before filing of a B/E under any of such Export Promotion Schemes the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence, and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Appraiser for registration and take possession of the same after registration. 12.2 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Obligation:' the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled the respective category of Bond should be registered before registration of licence/RA. (ii) The Bond registered against a licence/RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the Bond will automatically be debited by system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/value or the licence can be recredited by entering unutilized TRA. No TRA will be issued manually. 12.6 Debiting Of Licence For debits of licence value and quantity, in the case of electronic Bill of Entry the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 12.7 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value & quantity. Items, S. No. '0' has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer/Customs broker. The importer/Customs broker will check the details entered in the system and errors if any pointed out to the service center operator for carrying out corrections in the system. The Customs broker/importers before returning the check list to the operator for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the Customs broker/importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc. 12.10 Assessment of B/E (i) For ease of distribution of various category of documents among the officers the provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes (APPENDIX 7):- Group Name Exim Scheme Codes Schemes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee's Excise Control Code) 9. Central Excise office location code Commissionerate Division Range Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 13.2 Filing of Bill of Entry Entry of Bond details (i) In the Annexure 'C' format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate:-"Y" for Bond No………. if Bond is already executed with Customs at the point of import; `C' Cex. Certificate No………… DT………" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . An unassessed copy of the Bill of Entry after submission shall be taken by the importers. 13.3 Appraising of EOU B/E. (i) The importer/Customs broker shall present the un-assessed Bill of Entry along with the Bonds/certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser/Supdt. for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser desires to change the amount for debiting the Bond he can select through change option and change the amount for the Bond debit & BG. Where the BG is not required the amount in the field of BG should be entered as 0 (Zero).The appraiser has the option of removing EOU notification where the importer is not found to be eligible for the exemption. (iii) Wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ented 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. 14A: Availing Exemption under Chapter 3 Schemes: The scrips issued under chapter 3 of the FTP 2015-2020 would follow registration as prescribed in para 12.1(ii). The scrips issued under older FTP would follow registration prescribed in para 12.1(i). The other applicable procedures as prescribed in FTP and Customs notifications, circulars etc would be same as detailed in para 11 & 12, wherever applicable. 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 (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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/Customs broker 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 including e-payment. 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 reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elled. 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 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 SQM 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 SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B.1of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of surety (Customs broker code, Chartered Accountant Registration 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/Customs broker 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. (iii) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 completion of assessment and payment of duty (wherever required) 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. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the 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. (c) 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 en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods 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/Customs broker. (iv) 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price. Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate 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 electro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. RITC 8 digit CTH A D Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTH Notfn Sl No 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn = Anti-dumping notification number/year I S No. = Item S.No. in the notification P S No. = Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of 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 antidumping 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 crea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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 Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure 'E' for filing Column 39(B) (5)-CETH CODE. 29. General Information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration Annexure 'C'. a. Brand b. Model c. Grade d. Specifications e. Any other information relevant for assessment. For e.g. specific order for imported goods passed by CESTAT, past precedent regarding classification valuation etc. EXPORT 1. The computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Lines/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 3. No re-registration is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 3.4 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 exporters may note that it would not be possible for the local customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the quer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate Code of the country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a shipping bill/EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the shipping bill. However, EDI messages between Customs and DGFT for a number of licence types have been enabled. No separate registration shall be required for those licences which are received from DGFT online. 3.13 Self Sealed Container cargo: Exporters who are allowed self-sealing of containers should get themselves registered in the ICES 1.5 before the goods are registered for exports. 3.14 Registration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e corrections made by the CHAs/exporters are clearly indicated on the checklist against the respective fields and are signed by Customs broker/Exporter. 4.5 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. 4.6 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, challans, would not be in a continuous series for each location. 4.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00hrs will be entered in the computer system on the same day. 4.8 Those Exporters or Customs broker 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 registrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lferage, without prejudice to any other action that may be taken. 7 PROCESSING OF SHIPPING BILLS 7.1 The 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 7.2 The following categories of Shipping Bills shall be processed by the Appraiser/Supdt. (Export Assessment) first and then by the Asstt./Deputy Commissioner: i. DEEC ii. DFIA iii. EOU iv. EPCG v. Any other Exim Scheme if so required 7.3 Apart from verifying the value and other 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/DEEC/DFIA/EOU etc,. He may also give special instruction for examination of goods. 7.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion in S/B and the documents or physical examination report, the Appraiser/Supdt. 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. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE ICD AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and Annexure C. Thereafter, the exporter would present the Invoice, Annexure C 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. 9.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/CFS alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12 DRAWAL OF SAMPLES 12.1 Where the Appraiser/Supdt. 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. 12.2 AC/DC may, if he deems necessary, order for sample to be drawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... timation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962. 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate 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. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 18. RE-PRINT OF SHIPPING BILLS 18.1 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. 19. EXPORT OF GOODS UNDER CESS 19.1 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 chall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 20.7 Shipping Bills in respect of goods under claim 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 Sl No. of drawback as 98.01 for provisional drawback in the Annexure -A (Export) 20.8 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. a) An exporter desirous to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters/Customs broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'C1' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System is opera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry for imported cargo. 22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Bills of Entry and Shipping Bills to DGFT wherever imports/exports have been affected under licenses received online from DGFT under DES/EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds/LUTs and the BG, if any, after causing necessary verifications. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of file nos./Licenses/Authorizations i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the EPCG/DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS", d. In the column "IND/IMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported, e. In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. (f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner/Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. (g) The BRC entry module gives three options for entering the details of foreign exchange realization. (i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter 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. (ii) If the exporter produces a "negative statement" for a specified six monthly period from the AD/chartered accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... core banking enabled banking account of the exporter, in any branch/bank anywhere in the country (through the NEFT/RTGS). For this purpose, the exporters are required to register with Customs, the Indian Financial Service Code (IFSC) of the bank branch in which exporter wishes to receive the STR amount, the core banking enabled account number, bank name and address, using 'Annexure-A' enclosed with Board's circular. The procedure for registration of bank account is the same as existing procedure for registration of bank account for receiving drawback amount. The Customs officer having 'CLK' role with enter these details in ICES 1.5 and generates a checklist. Exporter/his authorized representative will check the checklist and confirm its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting S.T Refund also. It may be added that there is no option of having separate accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaring "Y" in relevant field at the time of filling of shipping Bill and declaring STR serial no.( Heading/subheading number as per STR Schedule to be notified shortly. b. Shipping Bills with only STR amount will move directly in scroll_in queue after EGM is filed. However drawback shipping bill having STR also will continue to move to DBK- Superintendent screen and DBK-AC screen (in case DBK is more than ₹ 1lakh). c. In the final scroll, a single amount indicating DBK and STR amount shall be shown against Shipping bills. However print copy of Scroll shall contain a consolidated breakup indicating Drawback amount and ST refund amount. d. Exporters can check status of STR through ICEGATE as well as Touch screen application. e. MIShas been suitably modified to indicate drawback and STR amount separately for Reporting and accounting purpose. 28.4 Claim for Availment of Chapter 3 benefits: Exporters intending to claim chapter 3 benefits are required to declare "Y" in the item segment of Reward claimed ( Table 28(14)) without which their Shipping bill will not be transmitted to DGFT for availing such benefits. 29 TRANSHIPMENT OF CARGO BY AIR In the absence of regula ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng gateway airport within 10 days of transshipment. On the basis of such acknowledgement the Transshipment Bond at the gateway port would be re-credited. vi) The usual procedure for Customs clearance of cargo shall be adopted at ACC Nagpur. 29.2. International transshipped cargo (Foreign to Foreign) i) On the arrival of flight at the Nagpur airport, the transshipment cargo meant for destination abroad should be segregated by Custodian in its premises. ii) The carrier is required to file an application for transshipment of cargo with the proper officer at the Nagpur airport and CTM prepared by the airlines shall be treated as application for transshipment. Such transshipment shall be approved by the proper officer. iii) Cargo mentioned in the CTM needs to be escorted by the Preventive Officer from the warehouse of Custodian to the export terminal. No physical examination needs to be conducted, except on specific intelligence, and only marks and numbers of cargo need to be verified. Such cargo may be exported with other export cargo. 29.3 EXPORT The procedure of Export of cargo tendered at Air Cargo Complex, Nagpur for export from another Customs Airport is prescribed as foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Airlines/custodian and the other with Customs, for storage of transshipment cargo. The loading of such cargo again would be under the supervision of Customs Officer. viii) If the cargo transshipped under the provisions of the Customs Act, 1962 is not unloaded at the place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if the failure to unload or the deficiency is not accounted for, then the person-in-charge of the conveyance shall be liable for penal action as per the provisions of Customs Act, 1962. 29. Grievance Handling The Assistant commissioner/Deputy Commissioner of Customs may be approached by importers/exporters or their Customs brokers for redressal of any problems faced at any stage of the import/exporter clearance Regarding Help desk facilities the following may be noted: a) ICEGATE users would continue to interact with the Helpdesk at 011- 2337902 and 011-2337013 or through [email protected],in This Helpdesk is Managed by M/s Wipro. b) Users requiring any other clarifications regarding the new application may interact with the toll free Helpdesk number 18002662232 or at sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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