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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 ..... Kamardwisa (Rangapani) LCS will shift its operations from manual 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 up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reducing interface with Governmental agencies, dwell time and cost of doing business. 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 not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration of DGFT Licenses If the imports are against any of the DGFT Exim Licenses, such license should be first 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In accordance with Section 30 of the Customs Act, 1962 the person in charge of the vehicle after entering the territory of India shall deliver an Import Report at Kamardwisa (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the items in the second invoice. (iii)If the particulars of classification are the same for the next item, the word do will be accepted by the system. (iv)ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ificate for filing the aforementioned Customs process documents, the following process be followed: A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Importers, customs brokers, transporter and their agents are expected to use a Class III Digital Signature Certificate obtained from any of the Certifying Authorities, as notified by Controller of Certifying Authorities (http://www.cca.gov.in), following the due process. (iii) Importers, exporters, customs brokers, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Officers as provided under the law. (ii) In general, the Appraising work is divided in to Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment. More than one role of appraising groups can be allotted to one officer (more than one group can be allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill of Entry on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on First Come First Serve basis. In a specific 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 impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly. The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit price of goods in the system. In case the Assessing officer and AC/DC, as the case may be, agrees ab-initio or on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The Customs Broker/Importer shall take print of the assessed copy of B/E along with three copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/Importer should deposit duty (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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The print of the same can be obtained from service centre or at the premises of the Customs Broker/Importer from where the Bill of Entry has been submitted to the Customs system. 4. Payment of Duty Duty has to be paid by epayment through ICEGATE till nomination of designated branch by the competent authority. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making E-payment of Customs duty mandatory. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpletion of the examination of the goods, if the Shed Appraiser/ Superintendent are satisfied that the requirement of Section 47 of the Custom Act, 1962 have been complied with, he shall give Out of Charge for the Bill of Entry on system. 5.5 After the out of charge order, the system will generate print of Importer s copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Appraiser/Supdt. The importer s copy and Exchange Control copy of the Bill of Entry 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 afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original prints of the Importer s copies and Exchange Control copies of the Bill of Entry shall be retained by the System Manager in a file. After fresh Out of Charge Order, new prints of the copies of Bill of Entry shall be given. 8. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 9. Advance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from concerned DGFT office before presenting to Customs. (ii) In pursuance of CBEC s Circular No. 11/2007 dated 13th February, 2007 and Circular No. 3/2009 dated 20th January, 2009 issued from F. No. 605/210/2005-DBK and F. No. 605/70/2008-DBK respectively, a procedure for online transmission of Shipping Bills and Licenses/Authorizations issued under Duty Entitlement Pass book Scheme (DEPB), Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ICES locations. (iii) The 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date should be endorsed in bold on the original license/TRA. After registration, the documents may be returned to the Importer and copies thereof may be kept in the office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After registration, Customs copy and importer s copy of TRA will be defaced by the Officer. 10.1.6 Issuing TRAs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure- D . Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction if any will be carried out by the registration clerk.. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... will be 0 . The license, if suspended or c ancelled after registration, the officer shall amend the status code to 2 , 3 and 4 for cancellation, suspension and re-instatement respectively. 10.1.10 Filing of Bill of Entry with exemption under Chapter 3 Schemes (i) License Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.E of the Annexure C . (ii) Unit of measurement of qty. will be the same as per the license. In case the unit of measurement in the invoice is different than the one in the license, 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 agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of details of license/Scheme, etc. and also ensure that any amendments made in the licenses/ Schemes, subsequent to registration of license, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the license is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing officer can remove the notification and deny the benefits of exemption. The debits of license will automatically reverse when exemption notification is denied. (iv) In respect of a manually assessed Bill of Entry, details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E a print of details of debit will be taken for records. 10.1.12 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 duty-paying challan if duty is payable and statement of debit of license for value/ qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicating, inter alia, details of payments including amount and mode) from RA, the Customs Authority shall reconcile and initiate the prescribed actions for releasing the Bond / BG. Please refer to Circular No. 11/2015 dated 01/04/2015 regarding the suo moto duty payment for bonafide default in export obligation. 10.2. Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to Customs system after the Shipping Bills get transmitted online to DGFT from the Custom. Such DEPB 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. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization. 10.2.1 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified from time to time by the Board/ this office through circulars/ instructions. Such procedure shall be strictly followed. For this purpose, origina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 10.2.3 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this the TRA shall be generated in the system and a hard copy of TRA shall be issued. (ii) The TRAs issued by the non-EDI locations and non centralized locations will be registered in the same manner as license registration. On re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption is also claimed against a DEPB under Notification 034/97-Cus Dated 07.04.1997, the entries shall be made in Annexure C under Serial No.39E. For DEPB Bs/E the scheme code is B ; therefore while claiming exemption under the DEPB, B will be entered in column 1 of Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E. (iii) For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty. (ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan(if any)and duty will be paid as usual. (iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption claimed under Sl.No. 39E (column 5 and / or 7) of Annexure C ; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item. 10.2.9 DEPB Debit Ledger On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic Customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. 1. EOU type: I. A EOU - General I. B EOU Aquaculture I. C EOU Agriculture / Floriculture I. D EOU Granite I, E - EOU gems and jewellery I. F EOU Others (specify) II STP III EHTP 2. EOU Approval No. 3. Approving Authority 4. Approval date 5. Valid till 6. Importer Exporter Code (IEC) 7. IEC Branch Code. 8. ECC (Assessee s Excise Control Code) 9. Central Excise office location code ,Commissionerate, Division, Range Separate Registration would need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 11.2 Filing of Bill of Entry Entry of Bond details i) In the Annexure C format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100% EOUs. ii) For a Bill of Entry for imports by 100% EOU indicate: - Y for Bond No . if Bond is already executed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 11.3 Appraising of EOU B/E. (i) The Importer /Customs Broker shall present the un-assessed Bill of Entry along with the Bonds / certificate and other documents supporting the claims of assessment under EOU to the designated Appraiser / Supdt for making assessment. The Appraiser shall recall the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser desires to change the amount for debiting the Bond, he can select through change option and change the amount for the Bond debit BG. Where the BG is not required, the amount in the field of BG should be entered as 0 (Zero).The appraiser has the option of removing EOU notification where the import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission, print of an un-assessed copy of the B/E will be taken and presented to the designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted, specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on the respective copies of the B/E. The procedure for execution and maintenance of Bond/BG in the system will be like any other Bond. 13. EX-BOND Bill of Entry 13.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (Into Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Center for data entry, the following details will undergo a change. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X) For Ex-Bond: Warehouse B/E No ----,DT--- and Warehou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... After obtaining the print out from Service Centre, the Importer /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond amount and other details. 13.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center. The same should be obtained by the Importers/ Customs Brokers from the service center operator. 13.5 Payment of Duty Duty will be paid by epayment through ICEGATE against a challan of Ex-Bond B/E in the same manner as in the case of a Home consumption B/E. 13.6. Order of Clearance of Goods for Home Consumption After payment of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking or re-export Bond for availing exemption. Exemption under such notification will not be permitted by the system if the respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nizations like the Ministry of External Affairs, Defense, etc. Such certificates can be entered in the system under the category of Misc. Certificates = MC . The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 17. Closure of Bond / Undertaking/Timely cancellation of Bonds: The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S. Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised, item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sl. No. of item is closed and the Bond is not cancelled, the same will continue to be used if there is a balance in Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Credit of Bonds for EDI B/Es and Manual B/Es - Closure of Bonds, Bank Guarantees - Enhancements - Generating data for Issue of recovery notices - Generating data for Issue of reminders - Generation of MIS reports (ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 19.2 Registration of Bond (i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties etc, in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry (with Bond):- Consequent upon the introduction of the Bond Management System, the Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below:- (i) Declaration in the Service Center (a) In case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Appraising Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: Provisional Duty Bond General Test Bond End Use Bond / Undertaking Transit Bond Provisional Duty Bond - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as declared by the importer in the B/E. (f) Others. (Specify) (vi) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. (vii) Debiting of the Bond for manual Bill of Entry: (a) Continuity or a specific Bond shall be accepted registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (viii) Warehousing Bill of Entry (a) For Warehousi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be deposited with the designated bank like the duty and fine/penalty. (c) Facility has also been provided in ICES 1.5 to finalize the assessments of provisionally assessed Bills of Entry by the group Appraiser and AC/DC. 20. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their entry inward. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option `Y should be indicated at S.No 5C in the format. The IEC Branch code of the original importers, i.e., Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particulars should be furnished. Invoice S No Item Sl No. Description Price No. of Units Retail Sale --------------- No.------- (with specifications) ----------- Rs. Per unit (iii) The importers/Customs Brokers would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act, 1944 or Section 15 of CGST Act, 2017. It would be advisable to specify these details at Serial No. .. (Claim of assessment) for each pack size of the imported item. For example, if tooth paste is imported in sizes of 50 gms, 100 gms and 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No.(Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry. 22.2 Post clearance: After final order/report is given by the Special Valuation Branch, the final assessment shall be carried out in the system. Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 for Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned customs station is informed immediately regarding the same so that Provisional Bills of entry pending there for finalization can be finalized at the earliest. In case importers declare in Annexure 2 SVB inquiries shall be initiated in pursuance of Circular No. 5/2016 dated 09/02/2016 by serving upon the importers questionnaire at Annexure A and B attached to the said Circular no. 05/2016. If Extra Duty Deposit (EDD) is being obtained in such cases the same s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = Item S. No. in the notification PS No.= Producer/exporter S.No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which the anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies of Bills of Entry. 24. Tariff Value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on the copies of Bill of Entry. 26. Levy of Addl. Duty for Non-Excisable Goods In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure E for filing Column 39(B) (5) CETH CODE. 27. General Information With a view to minimizing the number of queries at the time of assessment and to improv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms 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 Customs Broker has been licensed is not an existing EDI location such Customs Broker should immediately get registered at any of the Customs locations as per list enclosed at Appendix 1 . The format for registration is at Appendix 2 . 3.3 Registration of Shipping lines/Agents: Export Report (ER)/EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing ER/EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.0 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any of the existing Customs location where ICES 1.5 is operational. 3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account details of the exporter with any Authorized Bank/dealer of foreign exchange is required to be registered in the ICES 1.5. Directory of Authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, has been prescribed. Please refer Appendix 4 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., the relevant currency codes for the respective currencies from the list of currency codes appended to this Trade Facility Notice will only have to be used. Use of incorrect code will result in incorrect conversion of the currency into Indian Rupees. Please refer Appendix 5 3.10 Country Codes: Wherever in the Shipping Bill /ER/EGM, reference is required to be made to the name of the country, the appropriate Country Code as indicated in the list of country codes appended to this Trade Facility Notice have to be used. Please refer Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /ER/EGM. The Correct port code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) made by the Customs Broker/Exporters. After completion of data entry, a checklist of the data entered by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods to the LCS. 4.6 It may be noted that since the document numbers are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 days only. Therefore, if the export goods are not registered within 07 days from the date of shipping bill, the shipping bill shall lapse and has to be filed again in the system. 5. PROCEDURE FOR GR-1 5.1 As per the procedure in EDI, there would be no GR-1. Exporters /Customs Brokers would be required to make a SDF declaration in the Shipping Bill checklist. It would be filed at the stage of goods arrival . The Appraiser is required to verify such declaration in the checklist and endorse the same in the system. Only in the case of Shipping Bills processed manually, the existing arrangement of filing GR 1 forms would continue. 5.2 The exporters are required to obtain a certificate from the bank through which they would be realizing the export proceeds. If the exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained from each of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 all the queries have been satisfactorily replied to, AC/DC will pass the S/B. 8. CUSTOMS EXAMINATION OF EXPORT CARGO 8.1 On receipt of the goods in the Export Shed in Kamardwisa (Rangapani) LCS, the exporter will contact the Examining Officer/Inspector and present the checklist with the endorsement of Custodian of arrival of goods on the declaration, along with all the original documents such as Invoice, Packing List, ARE-1 (AR-4), etc. He will also present additional particulars in the form at Annexure C (Export). 8.2 The Officer will verify the quantity of the goods actually received against that entered in the system. He will enter Annexure C particulars in the system. The system would identify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned 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 required to be paid by exporter when the goods are examined by Customs for allowing Let Export beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for Let Export up to 06.00 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. 11. DRAWAL OF SAMPLES 11.1 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, 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, the Additional/Joint Commissioner (Exports) would allow the amendments. 13.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on 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. 14. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 14.1 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. 15. AMENDMENT OF FREIGHT AMOUNT 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count 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 declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing Let Export . 19.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-headings of the All Industry rates as per notified by the Ministry of Finance from time to time. 19.6 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 claims will be processed based on the ER/EGM. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the Enquiry Counter set up at the Service Centre which will be set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 be followed by the exporter for fresh registration of new bank account number. 19.9 Supplementary Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file application for supplementary claim for 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 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. 19.10 The Drawback facility can be enabled only after getting registered with DG DBK. Same will be notified in due course. 20. EXPORT OF GOODS UNDER 100% EOU SCHEME 20.1 The Exporters can get the export goods examined by Central Excise / Customs Officer at the factory even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance 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. 21.2 There is no need of registration of file number / license number and obtaining a Customs Registration number at this port. As the licenses issued under DES / EPCG will now be received online from DGFT and would be available at this airport, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bonds / LUTs and execute BG in a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback 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 (Checklist) entered will be given to the Exporter/Customs Broker. The EPCG/ DES would need to be presented to the Appraiser/ Superintendent 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 LCS 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. 21.7 All the export declarations for EPCG/DES would be processed on the system by the Appraiser/Supdt., Export Department 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 licenses for examination and Let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter s account. A Proforma for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d) Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1stJuly, 2014. e) Such certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill 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 Circular is not submitted by the exporter within the prescribed period. Further, the exporters are required to furnish the BRCs/negative statement in the prescribed Annexure as per Board circular 5/2009 dated 02.02.2009. 26 RMS Facilitation: Following procedure would be in place when RMS is activated for exports. (i) Movement of Shipping BillsCircular Nos. 06/2002 Customs dated: All the Shipping Bills filed electronically in ICES will be parsed and processed by RMS on submission and after every amendment (s). 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 paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irements (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 Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific 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 comes 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) A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner s authorization shall be made by the officer 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 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 scru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sought from the exporters. However, frivolous and piece-meal queries should be avoided and the query should be detailed and covering all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. (ix) Recall 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. (x) Documents Collection: While discharging the LEO responsibility, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. It may be added that there is no option of having separate accounts for drawback and IGST Refund. 28.2 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 B of said Annexure, A along with self certified copy of GST Registration number. This will be entered in ICES 1.5 by the designated customs officer having CLK 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hu) - 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 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties may, after percentage check if necessary, seal the goods individually or seal the transport in which they are being carried e) The Customs House/Land Customs Station at the point of exit shall verify the 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- -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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NDIAN TERRITORY For the movement of goods including forestry products from one part of Bhutan to another through the Indian territories, the following procedure shall be observed: a) The Bhutan Customs will issue Transit Declaration 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 endors ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry point: Date of entry: Transporter: Vehicle No: Challan No: Date: No. of packages: Consignor s name code Consignee s name code Invoice No. Date Brief Description of goods Value in Num Rs. I/we declare that information given on this declaration and attached documents are true and correct. In case the declaration is found to be incorrect, I/we shall be liable for fines, penalties prosecution as per the Sales Tax, Customs Excise Act 2000. Signature of consignor/driver Date: Physical verification (at exit 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 origi ..... 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