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TMI BlogLaunch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Essar Bulk Terminal Salaya Limited PORT (INSALI), Jamnagar Okha Highway, Dist:- Devbhoomi Dwarka-361305X X X X Extracts X X X X X X X X Extracts X X X X ..... PORTS 1. Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. From 1st April, 2016 onwards, the Single Window Interface for Facilitating Trade(SWIFT) had been operationalised at all EDI locations. Under SWIFT, the custom brokers, importers and exporters would electronically lodge their Customs clearance documents at a single point only with the Customs and the required permission, if any, from other regulatory agencies would be obtained online without the importer/exporter having to separately approach these agencies. This would be possible through a common, seamlessly integrated IT systems utilized by all regulatory agencies and the importers/exporters. The Single Window would thus provide the importers/exporters a single point interface for Customs clearance of import and export goods thereby reducing interface with Governmental agencies, dwell time and cost of doing business. 1.1 Registration of Import Export-Code (IEC) of the Importer (i) Import Export Code(IEC) is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI System (ICES) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Port. 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 is attached as Appendix 3) 1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies notified by the Ministry of Finance on regular basis. However, in respect of the 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 to the concerned customs officer at the time of taking 'out of charge' 1.5 Currency ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest All those who intend to file Bill of Entry or manifest from their office should register themselves with the ICEGATE., The detailed information for registration at the ICEGATE may be obtained from the web-site "http//:www.icegate.gov.in". For remote filing of Bill of Entry, National Informatics Centre(NIC) has developed a software which is free of cost and can be downloaded from the NIC web-site. (http://ices.nic.in/ices/aspx) 1.11 Service Centre charges: The facility of data entry in the filing of IGM, Bill of Entry, etc. is available at the service centre at the Sea port 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 Service Centre shall be as follows: I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE Data entry in respect of manual documents (i) Bill of Entry/Shipping Bill having up to five items: ₹ 80 (ii) Each Additional Block of five items: ₹ 10 (iii) GM: ₹ 80 (iv) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he procedures are same as filing of IGM in Paradip Seaport. The Shipping Lines/Steamer Agents/Consol Agents should file IGM/EGM/ConsoI IGMs only through ICEGATE. The acknowledgement for filing IGM/EGM/ Consol IGMs Would reach the registered e-mail address of the Shipping Lines/Steamer Agents/ConsoI Agents. The message exchange formats for filing IGM/ ECM/ Console IGMs are available at ICEGATE Website http://www.icegate.gov.in at http://www.icegate.gov.in/ ICES 1.5.htm. The Shipping Lines/Steamer Agents/Consol Agents may prepare/use their own software for filing IGM/ EGM/Consol IGMs in the prescribed message exchange formats. 2.2 Amendment of 'GM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. When there is any change in the cargo or container parameters (like amendment, deletion, supplement). b. When Consol manifest is filed In both the cases, the IGM line information is substantially altered. Further, there are cases of amendment to consol manifest too. 2.3 For amendment of IGM and Consol manifest at the Gateway Port, System level approval by the Customs Officer is required. Hence the following procedures are followed for IGM/ Consol am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pen URL https://www.iceqate.gov.in, Login into ICEGATE by using his/her access credentials and then click on My e-Docs link provided in the menu. The step-by-step procedure for upload of documents is provided on the website. The authorized persons must ensure that they have uploaded all the necessary supporting documents and obtain Image Reference Number (IRN), which has to be submitted in a separate table while submitting the job for BE generation while filing through the Service Centre or through ICEGATE. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in 'Annexure C' and present the same to the service centre operator along with copies of import invoice and packing list. The information furnished in Annexure 'C' should be correct, complete and legible. Incorrect and invalid entries may get rejected on entry of data. The Service centre shall accept the declarations in Annexure C during the working hours of the Port. The system would accept data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service centre operator shall print a copy of the 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 repeated till the Customs Broker/Importer signs a clean checklist as a token of correctness of the entered data. (ix) The Operator shall enter the authenticated electronic checklist in the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the Customs Broker/Importer. The Bill of Entry No. shall be serially numbered common to all the Custom Houses operating on consolidated ICES I .5. The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus, the Numeric number combined with dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cument filed has been authenticated by signing with Digital Signature Certificate or not; (vi) On Successful remote submission of data, the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker [Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software developed by NIC is provided free of charge at ICEGATE (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in mind while filing in RES software too. 3.3 Self Assessment The bill of entry shall be deemed to have been filed and self-assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System(ICES) either through ICEGATE or by way of data entry through the service centre a bill of entry number is generated by the Indian Customs Electronic Data In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould flow only when the same Provisional ID is Used to file returns. 4.4. Seamless Credit flow based on Online Reconciliation of IGST with GST Return: In the Pre-GST Era, physical copy of Bill of Entry needs to be submitted to avail the input tax credit of Additional Duty of Customs. Similarly, Physical application along with supporting documents needs to be submitted as per laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry. Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system, the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uery on approval by the concerned AC/DC shall be transmitted to the 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 Facilitation of Bills of Entry by RMS for faster clearance of such goods On submission, Bills of Entry would be assessed for risk based on certain dynamic parameters. A print-out those Bills of Entry facilitated by RMS, will be made available to the Customs Brokers/ Importers for payment of duty and getting the goods examined, if required, and for out of charge. It may be noted that the Risk Management System (RMS) may not be rolled out alongwith EDI. RMS maybe introduced depending upon the number of documents processed. 4.2 Second Check Appraisement In case the Assessing officer does not agree with the self-assessment of duty,. 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing 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 this location. 4.5 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of one assessed copy of Bill of Entry 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 had been submitted to the Customs system. 5 Payment of Duty and electronic transmission of Delivery Order 5.1 After the assessment is completed, assessed Customs copy of the B/E would be made available to Importer/Customs Broker. The assessed duty shall be paid through the Customs E-payment gateway in the ICEGATE portal. It is mandatory to deposit duty amounts above ₹ 10,000/- through online payment only. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds registration and examine the goods, wherever prescribed. After the examination report is entered in the System the Bill of Entry shall move to Appraiser/Supdt.screen for out of charge. The signature of the Customs Broker/ Importer shall be obtained on the report, in token of that the goods have been examined in their presence. Name of the Customs Broker/ Importer should also be recorded along with his I-Card No. In case of first check Bill of Entry where examination has already taken place and assessed duty had been paid the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge. Also, in cases of facilitated Bills 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 of the Bill of Entry by the Inspector/Examiner. 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 the Import Shed Appraiser/Supdt for out of charge order. 6.3 All the above documents, except ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 7. Cases covered under Section 48: Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as any 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 the 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/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued under Duty Exemption Schemes (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. (ii) The Licences under above mentioned schemes issued by DGFT would be received online by Customs. Such licences would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by exporters at the port of registration for imports. Details of Such licences would also be available on the home page of website www.icegate.gov.in. (iii) The present procedure of registration of file number/licence number and obtaining a Customs registration number at this port would be dispensed with and henceforth the licence number and Customs Registration Number would be one and same. As the licences issued under DES/EPCG will now be received online from DGFT and would be available at this port, Importers would be required to produce the hard copies of licences issued by DGFT alongwith bonds/LUTs and monitoring Such bonds/LUTs. Importers are required to quote the licence number on the respective import documents in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... overed in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled manually. After successful entry of details, a checklist will be printed by the service centre operator and given to the RA holder for confirming the correctness of the data entered in the system. Service center operator will make the correction, if any, and will return the same to the RA holder. 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 the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-'D'. Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction, if any, will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dquo;0". The license, 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 details, value and quantity should be furnished in respective column at S. No. 39.E of the Annexure 'C'. (ii) Unit of measurement of qty. will be the same as per the licence. In case, the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence, S. No. of item will be '0' .Therefore, for availing benefits of exemption notification in respect of spares, Item S. No. '0' should be indicated in column 9 of the Format indicated above. Against one item in the B/E, only one licence will be debited. If the Qty and or value in the licence is not sufficient to cover whole qty and/ or value of an item in the invoice, the invoice qty should be split into a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch item. 12.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as mentioned above at Para 6. 13. Imports by 100% EOUs:- 13. 1 Registration of EOU All the 100% Export Oriented Units including STP / EHTP, etc. will be required to be registered as EOLI in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. 1. EOIJ type: I. A - EOU - General I. B - EOU - Aquaculture l. C- EOIJ - Agriculture / Floriculture I. D-EOU - Granite I. E - EOU - gems and jewellery I. F - EOU - Others (specify) II - STP II - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ip;……. After entry of Exim code enter notification no. /yr. & S. No. After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed, the words (EOU) & notification no. /yr. &S. No .will be printed at the end of the check list, details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. (iv) The Importer / Customs Broker shall check the correctness of the details in the check list & return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 13.3 Appraising of EOU B/E. (i) The Importer /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 retreive the relevant Bill of Entry on the screen and complete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 01.04.97, exempts goods imported for carrying out any job work and subsequent re-export subject to conditions specified in the said notification. Importers claiming the said exemption Would be required to indicate the relevant Exim code and Notification in the columns "Additional information for claiming the benefit under the specified exemption schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S. No. 1. On submission, print of an on-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will retrieve 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 which shall be approved by the AC/DC . Details of notification, Bond/BG debits will be printed on the 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 is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so required. On completion of data entry, a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No.and the quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 15.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 15.3 Debiting of Bond After obtaining the print out from Service Centre, the Importer /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. iii) In terms of Board's Circular no. 47/2002 dated 29.07.2002, payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 16. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking Bond or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a particular 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 the amount of duty foregone on the basis of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Indian Customs Single Window Project (SWIFT) extending to other locations and Participating Government Agencies. Under this single window, upon filing of the Bill of Entry, also known as the Integrated Electronic Declaration, the B/E is automatically referred to the concerned Participating Government Agencies (PGAs) such as Animal Quarantine, Plant Quarantine, Drug Controller, FSSAI, Textile Committee etc., for a No Objection certificate. Out of Charge will be given by Customs for the Bill of Entry only after the concerned Agency enters Release/Out of Scope/ or Provisional NOC for all items of the Bill of Entry. Since, the Agency's office records the NOC online, Customs shall not insist on the physical copy of the NOC. In case 'Rejection' is recorded by the Agency, Customs would take further course of action, including adjudication, under the provisions of the Customs Act, 1962. Certain notifications require certificates for eligibility of exemption from various other organizations like the Ministry of External Affairs, Defence, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rement other than Kgs. or SQM, the qty. in Kgs. and SQM should be indicated in columns (3) & (4) 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 the maintenance of documents related to Bonds, Bank Guarantees and Undertakings. The Concerned AC/DC shall handle the Bond Management System. The Bond section will be responsible for the following: * Registration of Bonds/undertakings, Bank Guarantees, Sureties * Debit and Credit of Bonds for EDI B/Es and Manual B/Es * Closure of Bonds, Bank Guarantees * Enhancements * Generating data for Issue of recovery notices * Generating data for Issue of reminders * Generation of MIS reports (ii) The Revolving / continuity bonds and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... BG / Security, etc., shall enter location of Bond storage in the system 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. shall start with Serial No. 100001. 21.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) ln case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not registered, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Timely cancellation of Bonds: Please refer to the CBEC Instruction No. 605/71 /2015/DBK dated 02/12/2015 read with CBEC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01 /2011. The Customs formations shall duly verify and confirm the details of the importers and fulfilment of their export obligation preferably through the concerned Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) A Continuity Bond or a specific Bond shall be accepted & registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual Bills of Entry. For debiting manual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of 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.C. 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 paid, as usual. The Bill of Entry cannot be registered in the shed / docks 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 debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like duty and fine/penalty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 copy & Exchange Control copy of the B/E. 23. Assessment Involving RSP INCCD: (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/Customs Brokers shall be amended as follows: (ii) If any of the items is leviable to additional duty under Section 3 of CT A, 1975 with reference to the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following particulars should be furnished. Invoice S No Item Sr No. Description No. of Units Retail Sale Price -------------No.------------(with specifications) -------- Rs. Per unit.. (iii) The importers/Customs Brokers would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onically on a separate TR-6 challan in Triplicate. The EDD challan may be generated by Appraiser and e-payment may be made against such challan. d. Bill of Entry will then be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. 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 that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 24.2 Post clearance: After final order is issued by the Special Valuation Branch, the final assessment shall be carried out in the system.. 24.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- I & 2 attached to the CBEC Circular 04/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Serial No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number(2)Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A D Notfn IS NO PS NO. QTY Ezemp. Notfyr SI NO. CTHNOTFN SI 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 PS 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 mea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The Tariff value will be printed on the check list as well as on the 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 informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location in ICES 1.5, such Customs Broker should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. 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 ECM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 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 the 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ariff Act, has been prescribed. Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., only the relevant codes for the respective currencies in the list of currency codes appended to this Public Notice have 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 / ECM, 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fully enter the data on the basis of declarations (Duly filled forms of Annexure A) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/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 the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficers 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 Remote EDI filing software from NIC website link which has been provided at ICEGATE website free of charge. 4.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 5.0 Consequent to implementation of GST, certain changes in the filing/assessment of shipping bills have come into force: 5.1 The Integrated Goods and Services Tax Act, 2017, under section 16, provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionately item wise in the invoice based on the actual quantity of exports. 5.6 Export Invoice & Item Export invoice should be compliant with GST Invoice Rules : The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of place of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports) etc., as the case may be. The End Use of the Item should be declared against each of the item. 5.7 Changes in Drawback Declarations: A new declaration is being added for the exporter to certify that no input tax c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment) first and then by the Asstt./Deputy Commissioner: i. DEEC ii. DFIA iii. EOCJ 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 / EOIJ, etc. He may also give special instruction for examination of the 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 the S/3 has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE by those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, the following procedure would be followed: (i) Movement of Shipping Bills: All the Shipping Bills filed electronically in IC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the strict confines of RMS instructions. The officer has the freedom to go beyond the instructions and scrutinize other sensitive aspects of the SB which are not referred to in RMS instructions. Whenever the Officer assessing the SB feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled Such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner, Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed description, including critical parameters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on classification, valuation, benefits under Export Promotion schemes etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly complied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the item, besides the correctness of classification, valuation, claim of benefits under export promotion schemes, if any, and also ensure compliance with mandatory requirements prescribed under Foreign Trade Policy and/or allied enactments. They are required to check all critical aspects of description like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions /Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and cover all aspects. The Additional/Joint Commissioners in-charge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Sr. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer selected by the system for examination of the said goods. No examination orders shall be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no manual examination report. He will then mark the Electronic S/B to the Appraiser/Supdt. In charge and also forward the checklist along with the original documents to the said officer.. If the Appraiser / Supdt.is satisfied that the particulars entere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allow "Let Export" in the system for the shipments and inform the exporter. 9.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. 10. GENERATION OF SHIPPING BILLS 10.1 As soon as the Shed Appraiser/ Superintendent gives "Let Export" order, the system would print 6 copies of the Shipping Bills in case of Free and Scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as by the exporter / representative of the Customs Broker (Name and ID Card number of the representative of the Customs Broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges in lieu of the services rendered by the customs officers will continue. However, in respect of ports where 24X7 customs clearance is in vogue, no MOT charges are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned consignment without waiting for the physical reports of the Laboratory. Please refer the CBEC Circular NO.03/2016 dated 03/02/2016 regarding extension of Indian Customs Single Window Project to other locations and Government. 13 QUERIES 13.1 In case of any doubt during examination, the exportercan clarify doubts to the customs officer. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned AC/DC(Exports). The S/S will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service 14 AMENDMENTS 14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/S number. Where corrections are required to be made after the generation of the S/S No. or, after the goods have been brought into the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export', ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading Schedule maintained in the system. A printed challan generated by the system would be handed over??? to the exporter. The cess amount indicated should be deposited with the designated bank. 20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 20.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Dhamra Port. 20.2 The exporters who intend to export the goods through Dhamra Port under claim for Drawback are advised to open their account with the bank as stated Para 3.5 above. This is required to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Authorized Dealer ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt with their banks for periodical statement of credits on account of drawback. a) An exporter desirous to have his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure F to this Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b) At the time of registration of the bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same proce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... implemented by DG (Systems). (iii) After goods are exported, the exporter may apply to the Commissioner/Commissioner of Customs having jurisdiction over the place of export for fixation of brand rate under rule 7iv) However, if the brand rate request is denied after verification, the rejection letter should carry the information about the details of the eligibility for the rate and cap specified in 'A' column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. (v) It may be noted that only the first drawback amount processed through the EDI system is electronically validated. Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enforced by the Customs officer for the total drawback amount against relevant tariff item. 20.11 Special Advance Authorisation Scheme: i) To give effect to the Special Advance Authorisation Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued providing exemption to fabrics (inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficers 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 'Cl ' and other documents such as document of transportation, ARE-I, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anual 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 Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. 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 issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of file nos./Licenses/Authorizations issued under these schemes on or upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/Customs Brokers 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 utilised as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO is given in the system by the proper officer, the Container shall be stuffed with the goods and sealed and a st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r EDI shipping bill, selection of the scheme-code involving ROSL scheme at the time of export shall itself amount to making claim cum declaration of eligibility. For EDI shipping bill this shall be the only means to make the claim. Any other means of claim shall not be accepted. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL Rebate: The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to reflect the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. [While changes have been made in the Service center checklist, RES providers may provide similar option in their packages for facilitation of trade]. Ensuring availment of ROSL: The following changes have been made in the Shipping Bill Checklist & ICEGATE for Exporters to confirm that their choice has been reflected correctly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2017 (during which exports were effected), the statement/BRC needs to be submitted after 1St July, 2017. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29.1 Registration of Bank Account The IGST Refund Scheme is similar to drawback scheme. IGST amount processed under the ICES will be disbursed through the branch of the authorized bank. The IGST Refund amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch 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 IGST Refund amount, the core banking enabled account number, bank name and address, using „Annexure-At 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 „CLKtt role will enter these details in ICES 1.5 and generate 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping bills. However print copy of Scroll shall contain a consolidated breakup indicating Drawback amount and IGST Refund amount. d. Exporters can check status of IGST Refund through ICEGATE as well as Touch screen application. e. MIS has been suitably modified to indicate drawback and IGST Refund amount separately for Reporting and accounting purpose. 29.4 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. 30. 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/export 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] This Helpdesk is Managed by M/S Wipro. b) Users requiring any other clarifications regarding the new application may intera ..... X X X X Extracts X X X X X X X X Extracts X X X X
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