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TMI BlogLaunch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at INPBLB- Kamardwisa (Rangapani) Land Customs Station, Baksa, BTAD, AssamX X X X Extracts X X X X X X X X Extracts X X X X ..... processing of documents to Indian Customs Electronic Data Interchange System (ICES) with effect from 14.01.2019. 3. The Commissioner of Customs (Prev), NER, Shillong prescribes the normal working hours of the Kamardwisa (Rangapani) LCS from 8 a.m. to 6 p.m. from Monday to Saturdays (except all Sundays and Government declared public holidays). Beyond normal working hours, the services of Customs Officers would be extended on need/overtime basis. In such cases, request letters may be filed 24 hours in advance and approval will be subject to payment of prescribed MOT (Merchant Overtime Fee) under Customs (Fee for rendering services by Customs officers) Regulations, 1998. 4. Kamardwisa (Rangapani) LCS is yet to attain the status of 24 x 7 working hours/operation and hence for the administrative convenience, clearance of import cargo would not be effected on holidays and beyond normal working hours prescribed for regular working days. Nevertheless, in cases of acute emergency and perishable nature of the cargo, the Deputy/Assistant Commissioner of Customs, Customs Division, Guwahati may order for import clearances upon requests from importer. This exception would be considered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant documents in respect of import/export are to be uploaded through e-SANCHIT. The procedures in this regard are outlined in the CBEC Circular No. 40/2017-CUS dated 13.10.2017 and 43/2018-CUS dated 08.11.2018 for import and export respectively. 1.1.1 Registration of Import Export (IE)-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on a daily basis. ICES automatically register the IE-Codes after confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry, the importers are advised to check from the DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted to the ICES by the DGFT, they should first get the same transmitted from DGFT, failing which they will not be able to file Bill of Entry electronically for the clearance of the imported goods. (ii) In case the IE-Code is registered for exports, the same shall hold good for imports also. The DGFT has notified certain generic codes for certain classes of importers in the EXIM Policy and exempted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry. No separate registration shall be required for those licenses which are received by Customs from DGFT online. Such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in the system. (Format of License registration attached as Annexure A) 1.1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest Those who intend to file Bill of Entry or manifest from their office, they should register themselves with the ICEGATE. For registration at the ICEGATE, the detailed information may be seen on the web-site "http//:www.icegate.gov.in". For filing of Bill of Entry from remote, NIC has provided software which is free of cost and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx) 1.1.11 Service Centre charges: Facility of data entry of Import Report/IGM, Bill of Entry, etc. will be made available at the service center at the Kamardwisa (Rangapani) LCS on payment basis. The schedule of charges for various types of services payable at the service centre a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Rangapani) LCS and the same shall be entered to the system through the Service Centre on all working days from 8.00 hours to 18.00 hours. The details of the Import Report shall be incorporated in the prescribed pro-forma. (Annexure B) and thereafter be presented at the Service Centre Counter. A checklist would then be generated by the Service Centre which would be verified by the authorized representative of the Consignment and given to the service center operator for submission after corrections, if any. On the basis of IR/IGM, the importer can easily file Bill of Entry from the Service Centre or from their office if they are registered with the ICEGATE for the purpose. 1.2.1 Amendment in the IR/IGM after submission shall be carried out only after approval from the designated Customs authority. i.e. AC/DC concerned. Amendment request shall be entered in the system at service center and on submission in the system it shall appear before the designated officer for approval. If the designated officer is satisfied with the amendment requested he will approve the same in the system. 1.2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (v) In respect of goods for which the benefit of notification is claimed, against the entry 'Generic Description' in Annexure 'C', List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the item. The Service Centre Operator will feed first the List No. and Serial No., and if there is space left, generic description of the item. (vi)For example, Nebulizers are covered by S. No. 363 of the Table of Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Notfn./Year, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (vii) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Importers, exporters, customs brokers, transporters and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or they can download the Remote E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on "First Come First Serve" basis. In a specific case, only the AC/DC of concerned Appraising Group are authorized to change priority, if circumstances so warrant. (iii) Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of the required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the processing of Bill of Entry, the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs Broker/Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/Importer should deposit duty (make online payment) assessed with the designated bank (epayment through ICEGATE). Online payments of duty for amounts above Rs One Lakh have been made mandatory vide CBEC circular no. 24/2012 dated 5th September 2012. 3.1.3 First Check Appraisement (i) Where the Customs Broker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs Broker/Importer shall exercise the relevant option at the data entry stage, the appropriate column of Annexure C format should be flagged 'Y'. The assessing officer shall accordingly give examination order on the system which shall be approved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making E-payment of Customs duty mandatory. 5. Examination of Goods 5.1 After examination order in the case of First Check Bill of Entry or after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest (if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present the documents, as per the list below, (the documents should be arranged in a file cover in the following order):- 1. Assessed copy of Bill of Entry 2. Duty paid challan in original (only for those paid through bank) 3. Copy of Delivery Order 4. Bill of Lading 5. Invoice 6. Packing List 7. Certificate of origin, in original, if required. 8. Exemption Certificate, in original, if the notification so requires. 9. Copy of the Bond or undertaking executed, if any. 10. GATT declaration duly signed by the importer. 11. Technical literature, if required. 12. License, in original, and a photocopy of the license. 13. Any other document/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supdt. The importer's copy and Exchange Control copy of the Bill of Entry alongwith one copy of the order of clearance will be attached to the Customs copy of the Bill of Entry retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages, etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs Broker after enclosing the Gate Pass No. and date on the same. The Importer/Customs Broker will present the Importer's copy of the order of clearance to the Customs officer at the Gate along with importer's copy of the Bill of Entry and the Custodian's Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Noting Advance B/E can also be filed in the ICES before the arrival of the vehicle. In such cases, a B/E may be presented before the delivery of the import manifest, if the goods is expected to arrive within 30 days from the date of presentation. The Customs Broker/ Importer may file an Advance B/E if he has the copies of the airway bill and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vehicle, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 10. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT License / Bond: Availing Exemption under Chapter 3 Schemes: 10.1 Processing of B/E under Other Export Promotion Schemes Requiring Import License Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION/DFRC/DFIA/EPCG/REP, etc. which require import license for availing benefits of exemption notifications will be processed under ICES 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations. (iii) The licenses, which have already been partially utilized, will be registered in the system only for the balances available. (iv) After successful entry of details, a check list will be printed by the registration clerk and given to the license holder for confirming the correctness of the data entered. Registration clerk will make correction, if any and will return the same to the license holder. It is the sole responsibility of the license holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the license to the Appraiser/Supdt. for registration and take possession of the same after registration. 10.1.3 Acceptance & Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Obligation:' the system will ask for entry of Bond number. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized TRA. No TRA will be issued manually. 10.1.7 Debiting Of License For debits of license value and quantity, in the case of electronic Bill of Entry, the system shall make debits automatically on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of debit in the license the quantity should be converted to the same unit of measurement as in the license. For spare parts against EPCG license, Serial 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 license will be debited. If the Qty and/or value in the license is not sufficient to cover whole qty and or value of an item in the invoice, the invoice quantity should be split in to a separate item in the B/E for debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer / Customs Broker. The Importer/ Customs Broker will check the details entered in the system and errors, if any, pointed out to the service center operator for carrying out corrections in the system. The Customs Broker/ Importer before returning the check list to the operator for submission of B/E in the system should ensure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ures of these debits should be endorsed on the hard copy of the license. 10.1.13 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 in Para 5. 10.1.14 Suo Moto Payment of Customs Duty in case of Bonafide Default in export obligation under Advance/EPCG Authorisation Authorisation holders (AH) can apply for suo moto payment of customs duty in case calculation of Customs duty is pending before the concerned RA for regularization of bonafide default in export obligation in the following manner: (i) AH should obtain acknowledgement from the concerned RA of their application showing their own duty calculation. (ii) During pendency of the said calculation AH can deposit the self calculated duty alongwith interest in cash by challan (showing relevant particulars) in the bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records; and/or (iii)They can produce valid duty credit scrip before the Customs Authority at the said port for debit of the own/self-calcu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y followed. For this purpose, original DEPB issued by DGFT shall be produced to the officer designated by Asst/Dy. Commissioner in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The officer designated by Asst /Dy. Commissioner shall verify each Shipping Bill in the system through the DEPB verification menu in ICES. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of Shipping Bill received along with the ER/EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. After satisfactory verification of all the Shipping Bills, the officer designated by Asst./ Dy. Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp. 10.2.2 Registration of DEPB (i) Before claiming exemption under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997 against a DEPB, the licence in question is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se registration. On registration of TRA against a DEPB, the system will generate a TRA registration number. This Registration Number should be endorsed on the Importer's copy of TRA (original) and the Customs copy received from the issuing Customs station. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following particulars shall be entered in the System through the menu relating to transfer release advice. Release Advice No Release Advice Date Release Registration No Customs Station to which issued IEC of R.A. holder if different from DEPB holder DUTY CREDIT AMOUNT transferred Export FOB amount transferred Invoice No MAWB/BL No./DT HAWB/HBL No./DT. Conditions if any (iii) If the DEPB is already registered in the System and having sufficient balance in the Duty Credit and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the System. The System shall generate t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... column 2 of Sl.No.39E. The column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB Bs/E. (iv) If the basic Customs duty and the additional Customs duty debit able to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 etc. for that item. 10.2.6 Check List of B/E After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying the correctness of data captured. For identification against the respective item, '(DEPB)' and Notification 034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The importers/CHAs should check the details of DEPB No. carefully to ensure that only that DEPB would be debited which he intended to do so. If the entries are correct, the checklist may be returned to the data entry operator for submission of B/E in the System. Errors, if any, noticed may be got corrected by the data entry operator. 10.2.7 Submission of B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 10.2.10 Debiting of DEPB against Manual B/E (i) If a Bill of Entry is processed manually, importers may choose to avail the exemption under the DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases manual B/E will be assessed as usual. After assessment, the amount of duty for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;……… DT………" where the Bond is executed with Central Excise authorities; and a procurement certificate has been issued by them and 'N' where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is 'N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination & out of charge. Procedure for registration of Bond/B.G. has been separately indicated in para 19 of this Trade Facility Notice. The importer should indicate in the format, the type of Bond as "EO" for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N', i.e. NONE. The data entry operator shall enter the related option 'Y' or 'C' and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. iii) In the field of claim of assessment, normal details shall be indicated. However, in the fields of "Additional information for claiming benefits under specified exemption schemes", in Col.(I) the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removing EOU notification where the importer is not found to be eligible for the exemption. (iii)Where the importer has not furnished Bond or central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond & Bank Guarantee amount in system. After processing by the Appraiser, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. After RMS is rolled out the procedure of con-current audit would be done away with and Post Clearance Audit would be implemented. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -,DT--- and Warehouse Code i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned 'other' to be used as code - WFD6O001). INVOICE PARTICULARS For Ex-Bond B/ENo---------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 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. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET, Excise Notification, etc., as in the Wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming the correctness of the assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. d) 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 B/E three copies of Order of Clearance (O/C). On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides for production of a certificate from the jurisdictional Customs authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, the same should also be registered in the system. For this purpose, the certificate obtained from the Customs 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 Customs 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 to the concerned Customs authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 GST/Central Excise Division and accordingly ensure timely and transparent cancellation of bonds. 18. Assessment of Goods under Chapter 55 of Customs Tariff i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs under the First Schedule to 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.1of Annexure C may be filled u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nk name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The 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 & acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the informati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query "Whether the lan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 triple 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. (ix) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOU Bill of Entry. The Bond code for provisional assessment shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs Broker. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 22. Assessment of Special Valuation Branch Bills of Entry through EDI 22.1 The assessment of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, the Bills of Entry shall be submitted in EDI System and not manually. b. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 23. 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 to re-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 available at 'www.cbec.gov.in' and 'www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ANotfn IS No PS No QTY T Notifn No IS No Qty Exemp. NotfYr Sl No. CTH NotfN Sl No 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn. = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 25. Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mated environment. Hard copies of certain declarations and certificates, etc., which are required to be provided should be attached with the export documents when the goods are presented for export. The following pre-requisites are to be complied with before filing shipping bills: 3.1 IE-Code of the exporters- Import Export (IE) Codes are being issued to the exporters by the DGFT, details of which are transmitted online to ICES on a daily basis. An ICE automatically registers the IE Codes after confirming their validity, so as to enable exporters to file the Shipping Bills electronically. Before filing the Shipping Bills, exporters are advised to check from DGFT, as to whether their IE Code has been transmitted to ICES. If their IE Code has not been transmitted to ICES by DGFT, they should first get the same transmitted from DGFT, failing which the exporter would not be able to file the Shipping Bills for export. (DGFT's website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Customs Broker in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. In case the Custom House from where the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in the notifications of the Ministry of Finance, the concerned bank's certificate indicating the exchange rate applicable for the date on which the Shipping Bill is filed should be produced to the customs officer and details of the same should be entered in the ICES 1.5 while filing the Shipping Bill. The Shipping Bill should be submitted in the system on the same date for which the rate of exchange is certified. 3.7 EXIM Scheme Codes: The DGFT has notified EXIM Scheme Codes in respect of various schemes, the list of which is appended to this Trade Facility Notice. An appropriate Code should be indicated against each item in the Shipping Bill. For example, if exports are under claim of Drawback, Code19 should be used. Please refer Appendix 3 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate quantity Code indicated against the respective unit of measurement as per the list appended to this Trade Facility Notice must be used in the Shipping Bill /ER/EGM as the case may be. Reference is also invited to the CBEC Circular no. 26/2013-Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes, as prescribed in the Customs Tariff Act, h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort) ii) Copy of Invoice iii) SDF declaration at Annexure B (Export) iv) DES/EPCG declarations etc. as applicable Annexure D (Export) 4.2 The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/Customs Broker. Forms which are incomplete or unsigned will not be accepted for data entry. Exporters/Customs Brokers should ensure that the data provided by them and entered at the service center is correct in all respects so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would be done at the Service Centers on payment of charges. Various charges for printing and data entry excluding Service Tax are given in para 1.1.11 above which shall be subject to revision from time to time. 4.4 The Service Centre operators shall carefully 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.cca.gov.in), following the due process. (iii) Exporters, customs brokers, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document has been filed after signing with Digital Signature Certificate or They can download Remote EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. 4.9. The validity of the shipping bill in EDI System is seven da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exports): - i. Duty free S/B for FOB value above ₹ 10 lakh ii. Free Trade Sample S/B for FOB value above ₹ 25,000 iii. Drawback S/B where the drawback exceeds Rs. one lakh 7.2 The following categories of Shipping Bills shall be processed by the Appraiser/Supdt.(Export Assessment) first and then by the Asstt./Deputy Commissioner: i. DEEC ii. DFIA iii. EOU iv. EPCG v. Any other EXIM Scheme if so required 7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. or the AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DEEC / DFIA / EOU, etc. He may also give special instruction for examination of 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/B 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, for those Exporters/Customs Brokers who are registered with ICEGATE. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 9.1 As soon as the Shed Appraiser/ Superintendent gives the GENERATION OF SHIPPING BILLS "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 EP copy would be signed after verification of filing of ER /EGM. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as 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). 9.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 10. PAYMENT OF MERCHANT OVERTIME (MOT) 10.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue. 10.2 MOT charges will be require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 03/02/2016 regarding extension of Indian Customs Single Window Project to other locations and Government. 12 QUERIES 12.1 In case of any doubt, the exporter, during examination, can clarify doubts. 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/B 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 Centre. 13 AMENDMENTS 13.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the S/B number. Where corrections are required to be made after generation of the S/B No. or, after the goods have been brought in the air cargo export shed, amendments will be carried out in the following manner. (i) If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner may allow the amendment. (ii) Where the "Let Export" order has been given, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. 19. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 19.1 The scheme of computerized processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Kamardwisa (Rangapani) LCS. 19.2 The exporters who intend to export goods through Kamardwisa (Rangapani) LCS under claim for Drawback are advised to open their account with the bank as stated in 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. 19.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 19.4 As indicated earlier Export declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.01 for provisional drawback in the Annexure -A (Export) a) An exporter who is desirous of having 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), would 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 Trade Facility 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 procedure is required to b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System will be operational at Kamardwisa (Rangapani) LCS in respect of DES / EPCG licenses issued. As per the procedure prescribed by DGFT, exporters apply for Advance licenses under Duty Exemption Scheme (DES) and licenses under Export Promotion Capital Goods Scheme (EPCG) to DGFT. As per the Handbook of Procedures Vol I, exports under DES can be started 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 up to 30th September 2008, would continue to be followed. In case of EPCG/DES (except those issued under Scheme Code 17) issued on or after 30th September 2008 there is no need of any registration at this port. However, in case of EPCG/DES issued prior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their EPCG/ DES (issued upto19th June 2014 by the DGFT) registered with this LCS, 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 (Checkli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported, e. In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned 22. EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilized as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 23. Filing of ER/EGM After the LEO, the ER/EGM shall be filed by exporter or its Agents electronically either through the service center or through ICEGATE. 24. Monitoring of foreign exchange realization: a) The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declaration to the Assistant Commissioner/Deputy Commissioner (Drawback) providing the details of all Authorized Dealers (AD), their codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. b) The system would generate on all Shipping Bills, the due date for submission of BRCs. c) The exporter shall submit a certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isplay 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. (iii) 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. (iv)The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the number and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 25. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers in assessment. All such instructions are displayed as RMS instructions in ICES. Officers are expected to study all the instructions on the screen carefully and assess the SB in compliance of the RMS instructions. Officers shall enter the reasons in the Departmental Comments if any of the RMS instructions are not followed. The officer need not limit his scrutiny to 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 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sment by officers. In such cases, the RMS instructions for examination should be treated as examination orders. The officers shall bear in mind all existing standing orders and circulars issued by the department, while performing their work. The examining officers shall ensure that the goods under examination tally with the declared description, including critical parameters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on valuation, benefits under Export Promotion schemes and classification 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r selection of SBs for Drawback scrutiny and PCA. Detailed instructions in this regard will be issued during the implementation of second phase of Export RMS. (viii) Data Quality: The Assessing/Examining officers are also required to focus on the 'data quality' of the SB declarations. The assessing officer should check the description 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. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount of the exporter, in the authorized bank branch or to any corebanking enabled banking account of the exporter, in any branch/bank any wherein 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-A' enclosed with Board's circular. The procedure for registration of bank account is the same as existing procedure for registration of bank account for receiving drawback amount. The Customs officer having CLK role 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. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting IGST Refund also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely for Reporting and accounting purpose. 29. 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. PART- IV TRANSIT OF BHUTANESE CARGO The following shall be exit/entry points in India for the imports into and exports from Bhutan for the duration of the Agreement on Trade, Commerce and Transit between the Government of the Republic Of India And Royal Government Of Bhutan:- 1. Jaigaon - road route 2. Chamuchi - road route 3. Ulta Pani - road route 4.Hathisar(Gelephu) - road route 5. Darranga - road route 6. Kolkata - air & sea route 7. Haldia - sea rote 8. Dhubri - riverine route 9. Raxaul - road & rail route 10. Panitanki - road route 11.Changrabandh - road route 12. New Delhi - air route 13. Mumbai - sea & air route 14.Chennai - sea & air route 15.Phulbari - road route 16.Dawki - road route 17.Dalu - road route for export & import of Bhutanese cargo from & to Bangladesh 18.Gasupara - road route for export of Bhu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 'one-time-lock' affixed by the customs at the point of arrival of cargo. If the lock is found intact the cargo shall be allowed to exit India to enter Bhutan. In case the lock is found to be tampered with, the goods may be subject to further examination. If the details are found to be tallying with the Letter of Guarantee a one-time-lock shall be affixed and the cargo allowed to exit India to enter Bhutan. However, in case there is variance in the quantity or description of goods vis-à-vis that reflected in the relevant shipping documents, the Indian Customs shall proceed to recover duty accordingly. f) The movement of vehicles on their own power from Kolkata port to Bhutan shall be allowed subject to the following conditions: i. The Indian Customs Officials at the port of import and the Land Customs Station of exit examine the vehicles to check whether the goods are in accordance with the Letter of Guarantee and will approve them for onward transmission if they are found to be in accordance with the said Letter of Guarantee and further, at the Land Customs Station of exit, if they conform to the description and the quantities of the vehicles and its parts, spares are ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laration in the prescribed form (Annexure II) to the owner of the goods or his agent. In the case of third country goods, the transit declaration would also carry an undertaking from the Customs authorities of Bhutan that the goods are meant for consumption in Bhutan only, and in cases of deflection, the laws of both Indian and Bhutan Customs would be applicable. Movement of goods through India accompanied by the Transit Declaration shall not be subject to any sample checking by the Indian authorities except in cases where specific information is made available to the Indian Customs authorities about consignment(s) carrying goods which are contraband in nature or contrary to the importability of those in any manner. These goods will be examined by Indian Customs while transiting through India. b) At the entry point in India, the Transit Declaration pertaining to goods of third country origin shall be presented to the Indian Customs who shall endorse and return it o the owner or his agent and allow movement of goods. c) The Transit Declaration shall be deposited with the Bhutan Customs Officials at the point of re-entry into Bhutan who shall release the goods after inspecting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xit point in Bhutan): Physical Verification (at entry point in Bhutan): (Undertaking to be signed by the Royal Bhutan Customs in case of goods of third country origin): The consignment consists of goods of third country origin meant for consumption in Bhutan. Signature PART- V GRIEVANCE HANDLING 1. Grievance Handling The Deputy Commissioner /Assistant Commissioner of Customs, Customs Division, Guwahati may be approached by Importers /Exporters or their Customs Brokers for redressal of any problems faced at any stage of the import/export clearance. For Help desk facilities the following numbers 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 interact with the toll free Helpdesk number 18002662232 or at [email protected] This Helpdesk is managed by TCS. Regarding hardware issues the users may contact 18004254994 or mail to nightdesk. [email protected] this is managed by the HP. d) Users may also directly Contact the System Manager or the design ..... X X X X Extracts X X X X X X X X Extracts X X X X
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