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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 ..... 005, Maharashtra whereby Nagpur Airport 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ker registration attached as Appendix 1 and format for registration 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Remote filing of Bill of Entry or Manifest Those who intend to file Bill of Entry or manifest from their 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original declarations provided by him, check list will be provided at an additional cost of ₹ 10. Any check list in respect of remote filing of the Bill of Entry will cost ₹ 10. 2 Filing of IGM/SIGM/SMTP/Consol Manifest The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub Import General Manifest (SIGM)/Consol Manifest through the Service Centre at Air Cargo Complex, Nagpur on all working days from 10.00 A.M to 17.00 P.M. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/SIGM/SMTP/Consol Manifest should be presented at the service centre counter in the prescribed Performa. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the 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 authorized officer of the Customs officer of the Customs at the said ICD. 2.2 Amendment in the IGM/SMTP/Con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by them. (iii) The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. (iv) If the particulars of classification are same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). 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, N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process be followed: A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Importers, customs brokers, shipping lines, and their agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Importers, exporters, customs brokers, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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) In general at major Custom Houses, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on first come first serve basis. In a specific ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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/DC (Group), the query will be printed in the Service Centre for being passed on to the Customs broker/Importer. Replies to the queries will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case Assessing officer and AC/DC, as the case may be, agrees, ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs broker/Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the Customs broker/Importer should deposit duty assessed with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. This concurrent audit will be in place till the RMS is rolled out for the location. After introduction of RMS, Bills of Entry shall be selected for Post Clearance Audit by EDI System. 4.5 Printing of Assessed copy of Bill of Entry: After completion of assessment, 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 Customs broker/Importer from where the Bill of Entry has been submitted to Customs system. 5 Payment of Duty In case of other than e-payment, after the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 challans are obtained by the Customs broker/Importer, copies of the TR-6 challans shall be presented to the designated bank for payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould 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.In case of facilitated Bill of Entry where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty and registration. 6.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to Import Shed Appraiser/Supdt for out of charge order. On introduction of RMS, the Green Channel facility shall be withdrawn. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as the normal Bill of Entry. 8 Amendment of Bill Of Entry 8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the Customs broker/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the DEPB has been issued by the DGFT. The officer designated by Asst/Dy. Commissioner shall verify each Shipping Bill in the system through 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms copy received from the 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) If the basic Customs duty and the additional Customs duty debit able 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption from additional duty is not claimed, only basic duty will be debited. These debits will be made 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 comput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ways be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in 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) In pursuance of CBEC s Circular No. 11/2007 dated 13th February 2007 and Circular No. 3/2009 dated 20th January 2009 issued from F. No. 605/210/2005-DBK and F. No. 605/70/2008-DBK respectively, a procedure for online transmission of Shipping Bills and Licenses/Authorizations issued under Duty Entitlement Pass book Scheme (DEPB) , Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations (iii) The licences, which have already been partially utilized, will be registered in the system only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice center operator will make correction if any and will return the same to the RA holder. 12.4 Submission of Licence/TRA in the system The license/TRA holder will present the check list of the licence/TRA along with original documents to the proper officer. The officer will compare the details entered in the system with the original licence/TRA. After satisfying himself with correctness, Officer will submit the licence in the system on the basis of the job number of the check list. The system will generate a licence Registration. No. This registration number and date should be endorsed in bold on the original licence/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer s copy of TRA will be defaced by the Officer. 12.5 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decrementel quantity or value should be entered in respect of increase or reduction. Licence status code at the time of registration will be 0 . The licence if suspended or cancelled after registration, the officer shall amend the status code to 2 , 3 and 4 for cancellation, suspension and re-instatement respectively. 12.9 Filing of Bill of Entry (i) Licence Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.E of the Annexure C . (ii) Unit of measurement of qty. will be same as per 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 quantity should be converted in to same unit of measurement as in the licence. For spare parts against EPC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs broker/importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. The Appraiser will check the correctness of details of licence/Scheme etc. and also ensure that any amendments made in the licences/Schemes, subsequent to registration of licence, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related 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 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 wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and N where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is N the system shall require the Bond to be executed after assessment but before registration of B/E for examination out of charge. Procedure for registration of Bond/B.G. has been separately indicated in para 21.2 of this Public Notice. The importer should indicate in the format the type of Bond as EO for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate as the case may be. If Bond 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 be required to be indicated. The Exim codes for the various schemes have already been notified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all specify the Bond Bank Guarantee amount in system. After processing by the Appraiser the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment print of the Bill of Entry can be obtained. The details of the Bond/BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond/BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate 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 enable monitoring of the movement of the goods by monitoring the debits against the bond value/CX certificate value through appropriate MIS reports. Under the present set up, the MIS reporting is not operational through EDI system and the same is being done manually by obtaining the re-warehousing certificate from Central Excise. (v) After completion of the assessment the Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned other to be used as code-WFD6O001). INVOICE PARTICULARS For Ex-Bond B/E No---------Invoice S.No.----------- in Warehouse B/E item of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S. No. in invoice (ii) On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system details of Customs broker the Importer will be entered as usual. In the field of Type of B/E X will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E. No. date. On entry of Warehousing B/E No date, the system will capture all other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No. and quantity will be e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ister maintained in the Bond Section; b) The goods are being cleared within the validity period of Bond, interest if any on the Warehoused goods as chargeable under Section 61of the Custom Act 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. (ii) After satisfying the requirements relating to clearance of the goods the Superintendent will give out of charge on the system. After out of charge the system will generate two copies of the ExBond B/E. One copy is for the importer and the other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 17. Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Appraising Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the Bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S.No. 18 (c) in the Format for B/E data entry. (ii) Against one B/E only one certificate should be used. The certificate shall be utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Annexure C may be filled up accordingly. (ii) In case quantity of goods in the invoice is in Kgs. as declared in Table A under Details of Description of Items , col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. (iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) (4) respectively. 21 Bond Management System And Processing Of Bills Of Entry Relating To Goods 21.1 Bond Management System. (i) ICES contains centralized Bond Section, which will be responsible for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. Concerned AC/DC shall handle the Bonds. The Bond section will be responsible for the following: - Registration of Bonds/undertakings, Bank Guaran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ptance of Bond issued by the Board/Commissionerate from time to time after satisfying that the documents submitted are in order acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents conditions for acceptance of the Bonds are satisfied, the AC/DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC/DC the Bond documents shall be taken by the Bond officer/Bond clerk. The Bond officer/Bond clerk after receipt of the Bond/BG/Security etc. shall enter in the system location of Bond storage where the Bond documents have to be physically stored. At this stage, the system will generate the Bond registration number. This registration number has to be endorsed on the original documents and also communicated to the importer for their future reference. Bond Registration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. to start with Serial No.100001. 21.3 Processing of Bill of Entry (with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the language of the Bond meets the legal requirement of the assessment of the B/E.If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration and out of charge, if the debit entries not made against the B/E in the Bond and BG Ledgers. Bond re-credits AC/DC has the option to re-credit value after finalization of assessment. Following entries will be made in the Bond and BG ledgers; -Date of credit -B/E No. and Date -Amount credited -Reasons for credit (a) Assessment finalized no recovery (b) Assessment finalized and differential deposited separately. (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit/credit Officer Id. (v) Debiting of the Bond for manual Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge at the shed/docks. (vii) Provisional Assessments:- (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU/Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU/Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be PD . The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond/BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty if any assessed shall be deposited with designated bank as usual. The Bill of Entry will not be registered in the shed/a dock for examination and out of charge till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds 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 the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on the assessed copy, Importer s Exchange Control copies of the B/E. 23. Assessment Involving RSP/NCCD: (i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD. The declaration form to be filed at the service centre by the importers/CHAs shall be amended as follows:- (ii) If any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal 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 electronically .The EDD challan may be generated by Appraiser and epayment may be made against such challan. Thereafter, the payment of Custom Duty shall be made to designated bank. d. Bill of Entry will then be presented to Import Shed and EDD payment which will be verified in the system by the Shed Appraiser/Superintendent and he shall enter departmental comments, challan no, date and amount of revenue deposit paid. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on copies of Bill of Entry. 28. Levy of Addl. Duty For Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The format for registration is at Appendix 2. 3.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM the Shipping 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 3.10 Country Codes: Wherever in the shipping bill/EGM reference is required to be made to the name of the country, the appropriate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the CHAs/exporters are clearly indicated on the checklist against the respective fields and are signed by 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods in ICD, it is noticed that the declaration has not been registered in the system, the exporters and CHAs will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form to the description given in the original documents and the physical examination, he will proceed to give Let Export order for the shipment and inform the exporter. The Appraiser/Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mined by Customs for allowing Let Export beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for Let Export up to 05.00 P.M. However, if the goods are examined at the request of exporter outside the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) 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 dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the freight/insurance amount undergoes a change before Let Export is given, corresponding changes would also need to be made in the S/B with the approval of AC/DC Exports. But if the change has taken place after the Let Export order, approval of Additional/Jt. Commissioner would be required. Non-intimation 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 cop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE. The exporters are advised to reply to such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... btain the Examination report in the form annexed as Annexure C1 to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to 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 TH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the licenses, for raising debits in bonds/LUTs and monitoring such bonds/LUTs. Importers are required to quote the license number on the respective Import documents in case they intend to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bills of 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 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 22.8 Further, exporters availing of EPCG/DES benefits in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure A (Export). 22.9 It is further clarified as follows: - a. While giving details relating to EPCG/DES operations in the form at Annex-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1st July,2014. (e) Such certificates shall be filed by the exporter AD wise at each port. The relevant date for filing 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 Ship ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount processed under the ICES will be disbursed through the branch of the authorized bank at each customs location. The STR amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch at a Custom location or to any 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.) R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services tax refund from jurisdictional central excise/service tax officer. 28.3 Details of post-registration processing of ST refund in ICES 1.5. Salient features of processing of service tax refund through ICES 1.5 are as follows: a. ST refund through ICES 1.5 shall be claimed by exporter by 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 Av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipped cargo should be debited from the Transshipment Bond executed with the Commissioner of Customs, I/charge of the gateway airport. v) Customs at Nagpur Airport will acknowledge the receipt of the cargo and send back the acknowledgement manifest through the carrier. The carrier should produce such acknowledgement at the originating 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 expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pment of cargo is also desired at some intermediate Customs airport, carrier/airlines should give advance intimation to intermediary airport. Customs at intermediary airport would supervise the movement of cargo and endorse the same on Transshipment Permit. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be 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 Regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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