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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 ..... oms Act, 1962 PART- II INSTRUCTIONS FOR IMPORT IMPORTS 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, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on is attached as Appendix 1 and the format for registration is 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 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 conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after approval by Proper officer in the system. ( Format of Licence registration attached as Annexure A ) 1.10 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 havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t by mentioning the port code as INSALI and terminal operator code as INSALIEBSI for Essar Bulk Terminal (Salaya) Limited, Salaya (EBTSL) Port. The 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 Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the supporting documents online too on ICEGATE after affixing their digital signatures. For uploading supporting documents on ICEGATE, the authorized persons must open 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 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in Annexure 'C'. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The 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 chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of Destination as State Code, GST Type and GSTIN/Identification Code in their Bill of Entry. It may be noted that benefits of Credit flow can happen only when GSTIN is quoted correctly and is matched with GSTN; Valid or active Provisional ID can be quoted in lieu of GSTIN. However, credit would 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry from one officer to another takes place automatically on the basis of a pre-determined workflow depending on the roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit Officer is not in agreement with the assessment, then he shall indicate his objection online and forward the document back electronically in the system to the 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 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contains the following data fields/information in addition to the details in a commercial invoice: a. Description of Goods; b. Marks and Numbers; c. Quantity; d. Gross Weight; e. Net weight; f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods 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 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returned to the importers/Customs Broker 6.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 7. 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 Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under ICES 1.5. The procedure mentioned below will be followed: 12.1 Registration of Licence (i) 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 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EC DEEC DE DFRC DE REPL DE 12.3 Registration of incoming Transfer Release Advice (TRA) (i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no TRA needs to be issued. A common centralized licence ledger shall be maintained by the system for utilization of licence for value and quantity. (ii) TRAs received from non-ICES location shall be registered like a licence for the portion of value and quantity covered 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 operatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation Amendment in the license data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the license, amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. License status code at the time of registration will be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7U EOIJ(21) (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. If the Assessing officer is satisfied about the eligibility of exemption under the related notification and the licence is otherwise valid to cover the goods in question, he may assessthe B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption, if warranted. The debits of licence will automatically reverse when exemption notification is denied. 12.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the Importer/Customs Broker from service center. The printout of B/E will contain statement of debit of licence for value/ qty and debit of Bond for duty foregone in respect of each item. 12.12 Examination/Out of Charge Procedure for goods registration, examinatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 WOUId 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 for claim of assessment, normal details shall be indicated. However, in the fields for Additional information for claiming benefits under specified exemption schemes , in Col.(l) 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 in the Handbook of Procedures issued by the DGFT in column No 2. The relevant applicable exemption notification No........./Year..........with Sl. No. of item in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field Exim code . After entry of Exim code enter notification no. /yr. S. No. After completion of entry of all t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the assessing officer along with the un-assessed copy of the Bill of Entry. Assessment of the 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. (v) After completion of the assessment, the Bill of Entry shall be forwarded to Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. (Procedure for registration of Bond / BG has been explained in para 21.2 of this Public Notice.) 14. Availing Exemption under JOBBING Scheme Notification NO.32/97-CUS dated 01.04.97, exempts goods imported for carrying out any job work and subsequent re-export subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E PARTICULARS For Ex-Bond B/E No-------- invoice S. No.-------- in WarehouseB/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 the 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 the other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No.as quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification, etc., as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The differential duty amount, if any will be paid. in the normal course. (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 Ex-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for Ex-Bond B/E. The system will also print along with the B/E, three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 utilized against all such notifications requiring Central Excise certificate. At the time of assessment, the officer may verify the details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of the statement of items assessed on the basis of certificate can be obtained for reference of the concerned Central Excise authority. 18. Certificates/NOC from other Authorities- Indian Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff (i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B. of 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', then col. (3) in the table B1 of Annexure C should be left blank and only qty in SQM should be indicated in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond details shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The Importer / Customs Broker shall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After submission, the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order and acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., and view the entries made in the system. If the information in the system matches with the documents and the 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 to the bond details in the system, if so required. Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query Whether the language of the Bond meets the legal requirement of the assessment of the B/E . If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for submitting a 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 finalizatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the Bond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be displayed by the system debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination out of charge at the shed / docks. (viii) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionally by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at the Service Centre shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs Broker. (iv) After subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onform to the provisions of the Legal Metrology Act, 2009 which came into effect from 01.04.2011,the Rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading. Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/Customs Brokers before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price. Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 24. Assessment of Special Valuation Branch(SVB) Bills of Entry through EDI: 24.1 The assessment of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: b. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the importers for any SVB inquiry, the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense with the EDD accordingly 25. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due tore-structuring of the notifications into a defined format, the Serial No. at which the goods/country/producer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumn will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. Since the rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of item in the notification and system directory is the same. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (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 ANot fn IS NO PS NO QTY T Notifn No SI No Qty Exem p.Notf yr SI NO. CTH Notf n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion relevant for assessment. For e.g., specific order for imported goods passed by CESTAT, past precedent regarding classification, valuation, etc. PART- III INSTRUCTIONS FOR EXPORTS EXPORTS Computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (ICES 1.5) 2. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 %EOU Shipping Bills 8. Jobbing Shipping Bills 9. Other Exim Scheme Shipping Bills 10. NFEI Shipping Bills 11. Reward Schemes 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 at Dhamra Port shall be as follows: - Under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated environment. Certain declarations and certificates, etc., that are required to be provided in hard copy should be attached with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se the details are not available, the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 3.5 Registration of bank account for credit of Drawback amoun t:-For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing a Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies : The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the concer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll. However, EDI messages between Customs and DGFT for a number of licence types have been enabled. No separate registration shall be required for those licences which are received from the DGFT online. 3.13 Self Sealed Container cargo : Exporters, who are allowed self-sealing of containers, should get themselves registered in the ICES 1.5 before the goods are registered for exports. (please refer Board Circular Nos. 26/2017 dt 01/07/2017, 36/2017 dt 28/08/2017, 37/2017 dt 20/09/2017 41/2017 dt 20/09/2017, 44/2017 dt 18/11/2017) 3.14 Registration of bank account for credit of IGST Refund amount : For exports under the claim of IGST Refund, the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G (Export) 4. DATA ENTRY FOR SHIPPING BILLS 4.1 Shipping Bills can be filed through the service centre located in Customs Division, Dhamra or through Remote EDI System if the Exporter or the Customs Broker have registered themselves at ICEGATE. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, challans, would not be sequential. 4.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00hrs will be entered in the computer system on the same day. 4.8 Those Exporters or Customs Brokers who intend to use Remote EDI System(RES) to file the declarations from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. They have also been provided the facility for submission of customs documents under digital signature. For this purpose, they should register their details with ICEGATE on a one-time basis. 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 would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied. 5.2 Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in case of ICDs, it should be Gateway ECM, not train Summary). Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary details. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices used in the manufacture of the export goods, or that no refund of IGST paid on export goods shall be claimed. For the transition period, i.e. till the exporters continue to have used inputs on which CENVAT was paid, there will be 3 declarations: DBKOOI - 1 declare that no input tax credit of the Central Goods and Services Tax or of the Integrated Goods and Services Tax has been availed for any of the inputs or input services used in the manufacture of the export goods. DBK002 - l declare that no refund of Integrated Goods and Services Tax paid on export goods shall be claimed. DBK003 'Il declare that CENVAT credit on the inputs or input services used in the manufacture of the export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017.' For Every Item where C)3K claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (l) DBKOOI or DBK002 and (2) DBK003 5. PROCEDURE FOR GR.I 5.1 As per the procedure in EDI, there would be no GR-I nor SDF. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR I forms would continue. 6 ARRIVAL OF GOODS AT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and also after every amendment. The output of RMS processing will be communicated to ICES. The RMS output will determine the movement/ routing of Shipping Bills in ICES. The Shipping Bill may be sent for Assessment and Examination, Assessment only or Examination only depending upon the interdictions by the RMS tools. If a bill is not interdicted by any of the RMS tools, such facilitated bill will move directly to goods registration after payment of export duty/ cess (if any). All the Shipping Bills have to undergo goods registration before giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Requirements (CCRs). The system is designed in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide Output to ICES (Export) or RMS Output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board's Circular Nos. 06/2002 - Customs dated 23.01.2002, 01 /2009-cus dated 13.01.2009, and 28/2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the Risk Management Division (RMD) team, for necessary updation of database. When a SB is routed for assessment, the Appraising Officer after completion of his scrutiny of RMS instructions and SB declaration shall write a self contained order for examination so as to cover all the critical parameters of examination ( as identified by the RMS instructions). (iii) Amendments: The officers handling amendments should note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will process the SB after every amendment and provide its Output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for examination only and after amendment(s) the risk treatment would get modified to send the SB for Assessment or Assessment Examination . In Such cases RMS instructions to Send the SB back to AC for assessment will be displayed in the Inspector' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cer examining the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though in many cases the RMS decides to give appraisal and examination waiver, the LEO function would not be dispensed with and customs clearance in terms of Section 51 of the Customs Act, 1962 will continue to be given by the proper officer to each and every SB. The LEO Officer will exercise the last check before the goods are given clearance for exportation. Therefore the LEO officer shall scrutinize the declarations in documents like AR4/ARE1 ??? vis-a-vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but 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 particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination are prescribed by the RMS), contrary to RMS instructions, should be avoided as a matter of routine. However, under extraordinary circumstances or on the request of the Exporter/CHA, the AC/DC in-charge shall take written approval of the Commissioner or an officer not below the rank of Additional/Joint Commissioner authorized by him before recalling a SB and the details of the same shall be recorded as departmental comments. (ix) Documents Collection: While discharging the LEO responsibility, the following documents should be collected from the exporter/ CHA by the officer giving LEO after affixing his/ her signature on the following documents; a) Copy of the Shipping Bill b) AR-4/ ARE- 1 (wherever applicable). c) Invoice/packing list d) ADC clearance, wherever required. e) Other documents specified in the CCR instructions. f) .. g) RBI GR waiver, wherever applicable. h) i) Any other documents submitted by the exporter/CHA. All these documents should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, action would be initiated as per the provisions of the Customs Act. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and Annexure C. Thereafter, the exporter would present the Invoice, Annexure C and the checklist along with all the original documents such as, Packing list, ARE-I, etc., to the designated Customs officer who will enter all the particulars along with the seal No. in the system and submit the S/S to the Appraiser/ Superintendent for consideration of Let Export order. 9.2 The samples drawn, if any, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 disposal of the three copies would be as follows: i. Original to be sent along with the sample to the testing agency. ii. Duplicate copy to be retained by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the system. Where the print out of the S/B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved in the system. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 15.1 AC/DC(Export) will give permission for issue of short shipment certificate shut out or cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need to be cancelled / modified in the system before granting such permission. AC/DC would check the status of the goods, before granting permission. 16. AMENDMENT OF FREIGHT AMOUNT 16.1 If 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on First Come First Served basis. There is no need for filing separate drawback claim. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the Enquiry Counter' set up at the Service Centre or remote system though ICEGATE. If any query has been raised or 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 his own office, if the exporter is registered 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 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 pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for supplementary claim for the additional amount. For such claims, after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser / Supdt. (DBK) shall process the claim online and submit it for approval by AC/DC(DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 20.10 Procedure for export under claim for brand rate under Rule 7 of Drawback Rules (i) The exporters opting for claim of brand rate under rule 6 the Customs and Central Excise Duties Drawback Rules, 2017 shall continue to declare the figure 9801 as an identifier under the Drawback details in the shipping bills filed. (ii). The exporters opting for claim of brand rate under rule 7 of Drawback Rules, 2017 shall declare the figure 9807 as an identifier in the shipping bill under the Drawback details. Immediately after the said identifier, the tariff item number of goods as shown in column (1) of the Schedule shall be declared followed by the character B . For example, if Tractors (other than tractors of heading 8709) are exported under claim f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms dated 13th August, 2016. These notifications may be downloaded from cbec.gov.in. ii). For the alternative AIRS relevant tariff item has to be suffixed with suffix 'C' or suffix 'D' for the situation when Cenvat facility? has not been availed or when Cenvat facility? has been availed, respectively, instead of the Usual suffix 'A' or suffix 'B'. In the option to claim Brand Rate of duty drawback in terms of rule 7 of the Drawback Rules 1995 with the Special Advance Authorization, the procedure in Annexure 1 with Circular No. 29/201 5-Cus dated 16.11.2015 has relevance. However, the exporter shall have to declare the figure '9807' as identifier (in the shipping bill under the Drawback details) followed by the tariff item number of the goods as shown in column (1) of the Schedule and followed by the character 'D'. Based on this, the shipping bill shall be processed for payment of provisional drawback amount equivalent to the Customs portion of these alternative AIRs. iii). The above mentioned DGFT and Customs notifications are effective from 1st September 2016. The CBEC's Systems Directorate is making all the necessary EDI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed immediately on generation of file no. which is generated by DGFT on submission of application for licenses under DES. Accordingly, DGFT would transmit the messages relating to File Numbers so generated by them to Customs so as to enable Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of license, the DGFT would transmit the License messages immediately on issuance of licenses under DES and EPCG scheme. The licenses under above mentioned schemes issued by DGFT would be received online by Customs. Such licenses would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of websitewww.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 22.2 There is no need of registration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wback should first get their EPCG/ DES (issued upt019th June 2014 by the DGFT) registered with this port, which would be done by the designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A print out of the relevant particulars (Checklist) entered will be given to the Exporter/Customs Broker. The EPCG/ DES would need to be presented to the Appraiser/ Supt, who would verify the particulars entered in the computer with the original EPCG/DES and register verify the same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the Exporter/Customs Broker, which would need to be mentioned on the declaration forms (Annexure D) at this port for export of goods. It would not be necessary thereafter for the Exporter/Customs Broker to produce the original EPCG/DES for processing of the export declarations. 22.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., (Export) and the AC/DC (Exports). After the declarations have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licences for examination and Let Export as in oth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ministry of Textiles . Further, the Central Government (Ministry of Textiles) has issued Notification No. 12020/03/2016-IT dated 13.8.2016 notifying the rates of rebate in Schedule I and Schedule ll. Additionally, CBEC has issued Board Circular 043/2016-cus dt.31.08.2016 and 18/2017-cus dt 20.03.2017 which provides the guideline framework for implementation of this scheme. Furthermore, vide Board's Circular No.28/2017-cus. Dt 06/07/2018, Revised rates of Rebate of State Levies on Export of Garments and textile made-up articles have been notified w.e.f. 01.07.2017 ROSL Scheme: In the ROSL scheme, the Central Govt. provides rebate of State levies comprising of State VAT/CST on inputs including packaging, fuel, duty on electricity generation and duties and charges on purchase of grid power, as accumulated through the stages of production from yarn to finished garments. There is no need for separate application or supporting documents except for making a specific choice in the Shipping bill. The rebate amount would be credited into the Exporter's A/C mentioned for drawback automatically after processing. The ROSL scheme is not mandatory for an exporter. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he checklist. I declare that, I have not claimed or shall not claim credit/ rebate/ refund/ reimbursement of these specific State Levies under any other mechanism and I am eligible for the rate and rebate claimed for. Further, declare that an Internal Complaints Committee (ICC), where applicable, in pursuance of the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013 has been constituted. RES vendors may ensure that their RES versions are compliant to changes in (1) (3) as stated above. SB Message format has also been revised accordingly. ROSL Disbursal: ROSL would be disbursed as per procedure detailed in para 8 of the above referred Board Circular. For speedy disbursal, Exporters may ensure that the Account No. already registered for drawback disbursal is live and valid, as the ROSL disbursal would be made to the same account. The disbursal shall be in parallel with drawback albeit separately. The status of disbursal would be displayed on ICEGATE separately. 27. Monitoring of foreign exchange realization : a. The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration to the Assistant Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. i. If the exporter produces a negative statement for a specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. j. If the negative statement furnished by the exporter gives the list of S/Bs, for a particular six month period, for which foreign exchange has not been realized (and implication foreign exchange has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will be deleted from the list. k. The BRC entry module also enables the Department to re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The existing account itself shall be used for crediting IGST Refund also. It may be added that there is no option of having separate accounts for drawback and IGST Refund. 29.2 Registration of GST registration number Besides bank accounts, each exporter claiming IGST Refund need to provide GST Registration Number and register the same in ICES 1.5. Necessary details should be provided in part Btt of said Annexure Att along with self certified copy of GST Registration number. This will be entered in ICES 1.5 by the designated customs officer having CLKtt role. ICES 1.5 will verify these details with the details available from GSTN. A checklist shall be printed and the exporter/his authorized representation should check its correctness and return to customs officer after signing etc. Then the details will be saved in Systems. This is one time registration and mandatory for all exporters claiming IGST Refund. ICES 1.5 will not accept shipping Bills with claim of IGST Refund if these details are not registered. Option is available with the CLK Role to modify/amend the bank account details and GST Registration number. It may be noted that registration of bank account a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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