9911796707
TMI BlogLaunch of Indian Customs EDI System - (ICES 1.5) for Imports and Exports, at M/S. APM Terminals India Pvt. Ltd.. Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, MaharashtraX X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 01/2017-Customs (NT) Pune dated 15.09.2017 for the purpose of unloading of imported goods and the loading of export goods under Section 8(a) of the Customs Act, 1962 and M/S. APM Terminals Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra was declared as a place for unloading of imported goods and the loading of export goods. 3. M/S. APM Terminals (India) Pvt. Ltd., has been appointed as the Custodian under Section 45(1) of the Customs Act, 1962 vide notification No. 02 / 2017 dated 15.09.2017, In this regard Public Notice No. 25/2017 dated 20/09/2017 has been issued by the jurisdictional Commissioner of Customs, Pune. 4. Trade is informed that, it has been decided to facilitate import and export of cargo through the proposed M/S. APM Terminals Pvt. Ltd., In terms of Handling of Cargo in Customs Areas Regulations, 2009 (HCCAR), M/S. APM Terminals India Pvt. Ltd. has been appointed as the Customs Cargo Service Provider (CCSP) subject to compliance of conditions stipulated under Regulation 5 of the HCCAR, 2009 where by M/S. APM Terminals India Pvt. Ltd. as CCSP are required to comply with all the responsibilities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Chief Controller of Accounts, CBEC, New Delhi, has authorized Bank of Maharashtra, Samson Nagar, Dabhade Branch, Pune as the Bank branch (BSR Code-0231433) as designated Branch for collection of Customs Duty in r/o M/s. APM Terminals (Bajirao Raod, Budhwar Peth as the Focal Point Branch of Bank of Maharashtra BSR Code is 0230097). 11. Principal Chief Controller of Accounts, CBEC, New Delhi, has authorized State Bank of India, Treasury Branch, Pune (BSR Code- 0001904) as designated Branch for payment of Duty Drawback under EDI System. 12. It is expected that the Trade and other agencies would strictly comply with these instructions to ensure the hassle free functioning of M/s. APM Terminals Difficulties, if any, faced may be brought to the notice of the Assistant/Deputy Commissioner of Customs, M/s. APM Terminals. PART - II INSTRUCTIONS FOR IMPORT 1. IMPORTS 1.1 Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates, etc., in original, wherever required shall continue to be attached with the assessed copy of the Bill of Entry when the same is presente ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. (List of Custom Houses for Customs Broker registration attached as Appendix 1 and format for registration attached as Appendix 2) 1.1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3) 1.1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on regular basis. However, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank's certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/lmporter from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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//:mvw.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 IGM, Bill of Entry, etc. is available at the service center at the M/S. APM Terminals India Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I -SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre (i) Bill of Entry/Shipping Bill having up to five items: ₹ 80 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified by the authorized representative of the Shipping lines and given to the service center operator for submission after corrections, if any. 1.2.1 Apart from filing of IGM/CONSOL Manifest through service center, the Shipping lines would continue to file a hard copy of the IGM with the Manifest Department. 1.2.2 Amendment in the IGM/Console manifest 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 to the Shipping Lines electronically if filed through EDI interface or it is communicated as a "printed check up cancellation message" from the service center and can also be checked up from the enquiry window of the Service Center. Note: - It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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 of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/lmporter. The Customs Broker/lmporter shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ping 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 EDI filing software from NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. On successful submission of data from their premises, the ICES will generate a Bill of Entry Number and return message indicating the Bill of Entry Number. If i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee copies of TR-6 challan. Before presenting the Bill of Entry for examination and delivery of goods, the Customs Broker/lmporter should deposit duty (make online payment) assessed with the designated bank. First Check Appraisement (i) Where the Customs Broker/lmporter 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/lmporter 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 the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a copy of First Check B/E printed with 'Examination Order' at the 'Service Centre' or in his office, as the case maybe. (ii) After the examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall enter the examination report in the system. The Shed App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod after the expiry of interest free period. If interest free period of two days has expired, fresh challan with revised amount of interest should be obtained and should be paid accordingly. 4.1 Duty and Interest can also be paid through e banking system. 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 lists below, (the documents should be arranged in a file cover in the following order): 1 Assessed copy of Bill of Entries; 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Lading should be attached instead of originals. 5.4 On the basis of the examination report, the Appraising Group may revise the assessment or raise a further query to the importers, if necessary. 5.5 After completion 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. 5.6 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 along with 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 7.2 After Out of Charge Order, no amendment shall be allowed in the Bill of Entry. However, in case amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager can cancel the out of charge Order in the system. The 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 Vessel. 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 r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corrected before presenting the license for registration. The licenses with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licenses should be corrected from concerned DGFT office before presenting to Customs. (ii) In pursuance of CBEC's Circular No. 11/2007 dated 13th February, 2007 and Circular No. 3/2009 dated 20th January, 2009 issued from F. No. 605/210/2005-DBK and F. No. 605/70/2008-DBK respectively, a procedure for online transmission of Shipping Bills and Licenses/Authorizations issued under Duty Entitlement Pass book Scheme (DEPB), Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange System is in operation at all EDI Ports/ ICES locations. (iii) The 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, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Officer will submit the license in the system on the basis of the job number of the check list. The system will generate a license Registration. No. This registration number and 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 license 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 T RAs against the licenses 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. License status code at the time of registration will be '0'. The license, if suspended or cancelled after registration, the officer shall amend the status code to '2', '3' and '4' for cancellation, suspension and re-instatement respectively. 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 lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 Authorization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OUs:- 11.1 Registration of EOIJ All the 100% Export Oriented Units including STP / EH T P, etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOIJ. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOIJ. Following details should be furnished by the EOLJ for registration. 1. EOU type: I. A-EOIJ -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(lEC) 7. IEC Branch Code. 8. Assessee's GST Control Code 9. GST 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% EOIJ has more than one factory. 11.2 Filing of Bill of Entry Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e EOU exemption is claimed, the words (EOU) & notification no. /year & S. No. will be printed at the end of the check list, details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. iv) The Importer / Customs Broker shall check the correctness of the details in the check list & return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group-VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers 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 EOIJ 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 EOIJ approvals. (ii) In c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion under JOBBING Scheme Notification No.32/97-Cus dated 01.04.97; exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the exemption would be required to indicate the relevant EXIM code and Notification in the columns "Additional information for claiming the benefit under the specified exemptions schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO.I. 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. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 13.3 Debiting of Bond After obtaining the print out from Service Centre, the Importer /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond 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 1. Duty will be paid at the designated bank against a challan of Ex-Bond B/E in the same manner as in the case of a Home Consumption B/E including e-payment. Authorized Bank of Maharashtra, Samson Nagar, Dabhade Branch, Pune as the Bank branch (BSR Code-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nst the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. e) In terms of Board's Circular no. 47/2002 dated 29.07.2002, payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 14. Bonds I Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a 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 notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions 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 will be kept in the related Bond file for the purposes of record. Please refer to the CBEC Circular No. 49 / 2017 - cus dated 12.12.2017 read with Instruction No. 605/71/2015/DBK dated 02/12/2015, CBEC Circular No. 05/2010 dated 16/03/2010 and Instruction No. 609/119/2010DBK dated 18/01/2011. The Customs formations shall duly verify and confirm the details of the importers and fulfillment of their export obligation preferably through the concerned Division (erstwhile CEx/CGST/CUSTOMS) and accordingly ensure timely and transparent cancellation of bonds. 17. 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by the ICD. 18.2 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 I 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 YIN 9. Surety YIN 10. Cash Deposit YIN 11. Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In case of EOU Bond already submitted at the Jurisdictional Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOIJ 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 beopted: * Provisional Duty Bond -General * Test Bond * End Use Bond [Undertaking * Transit Bond * Provisional Duty Bond - Project Imports * Extra Duty Deposit * EOU Bond * Warehouse Bond B/E Type 'W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOLJ Notification is claimed, EOU Bond or procurement Certificate from Jurisdictional authorities (erstwhile Central Excise or Customs) is mandatory. (iii) Provisional 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 Detail On complet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich 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 Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W' The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of IOO%EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Appraiser, the requirement of Bond equal to thrice 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 syst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field 'amount' and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Legal Metrology Act, 2009 which came into effect from 01.04.2011,the Rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to the GST Tariff Heading. Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/Customs Brokers before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itiated 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 shall be reviewed and the sequence provided in para 3.2 of the said Circular No. 05/2016. All SVB investigations (other than renewal) where EDD is being obtained are required to be reviewed in terms of the said para 3.2 of Circular no. 5/2016. In cases where the importers have provided all the requisite documents, EDD should be dispensed forthwith. In cases where EDD is enhanced to 5%, due to non-submission of the documents/information by the importers, for any SVB inquiry the immediate recourse to the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense the EDD accordingly. 22. 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 for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001, as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of the item in the notification and system directory. (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH ANotfn IS No PS No QTY TNotifn No IS No Qty Exemp. Notf Yr Sl No. CTH Notfn S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Indian Customs EDI (Electronic Data Interchange) System (ICESI .5) 2. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1 Duty Free white Shipping Bills 2. Dutiable Shipping Bills(Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 % EOIJ Shipping Bills 8. Jobbing Shipping Bills 9. Other EXIM Scheme Shipping Bills 10. No Foreign Exchange Involved (NFEI) Shipping Bills 11. Reward Schemes PROCEDURE 3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System 1.5 atM/s. APM Terminals India Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra shall be as follows: -under the EDI System, the Shipping Bills shall be filed electronically and processed online in an automated 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 fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 3.5 Registration of bank account for credit of Drawback amount:- For exports under claim of drawback, the exporter is required to open bank account with any Core Banking System branch at any bank in the country. Before filing of Shipping Bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E (Export) 3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in respect of currencies which are not covered in the notifications of the Ministry of Finance, the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt for credit of IGST Refund amount: For exports under claim of Tax Refund the exporter is required to open bank account with any Core Banking System branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the designated customs officer to register the details of such bank account in the ICES 1.5. Annexure G(Export). 4. DATA ENTRY FOR SHIPPINGBILLS 4.1 Shipping Bills can be filed through the service center located in M/S. APM Terminals India Pvt. Ltd., Inland Container Deport (ICD) at Village Bhambholi, Taluka-Khed, District- Pune, Maharashtra or through Remote EDI System if the Exporter or the Customs Broker has registered themselves at ICEGATE. In case the Shipping Bill is filed through Service Centre, the Exporters/Customs Brokers would be required to submit a filled up form (Annexure A) at the Service Centre with the following documents: i) A declaration of all particulars in the SB in the format placed at Annexure - A (Export) 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hose Exporters or Customs Broker who intend to use Remote EDI System(RES) to file from their offices should download necessary software from website www.ices.nic.in which is available free of cost and register themselves with the ICEGATE. They have also been facilitated by providing submission of customs documents under digital signature. For this purpose they should one time register their details with ICEGATE. Detailed procedure for registration can be seen in New Registration Module from the website www.icegate.gov,in. To operationalise the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://vvww.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Exporters, customs brokers, shipping lines, and their agents are expected to use a Class Ill 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) Exporters, customs brokers, shippi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the bank and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates registered earlier. 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN M/S. APM TERMINALS. 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, M/S. APM Terminals India Pvt. Ltd., Inland Container Depot (ICD) will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods at M/S. APM Terminals India Pvt. Ltd., Inland Container Depot (ICD), it is noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 7 PROCESSING OF SHIPPING BILLS 7.1 The SIB would be processed by the system on the basis of the declaration made by the exporter. Till the introduction of Export RMS, The following kinds of SIB shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): i. Duty fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be given unless the goods have been physically received in the Export Shed. It may, however, be clarified that Customs Officers have the discretion of examining any or all the packages/goods. 8.3 The Examining Officer may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report. He will then mark the Electronic SIB and forward the checklist along with the original documents to the Appraiser / Supdt in charge. If the Appraiser/Supdt is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declarations in the SIB with either the documents or the goods as physically verified, the Appraiser / Supdt will mark the electronic SIB to AC/DC Exports. He will also forward the documents to AC / DC and advice the exporters to meet the AC / DC for furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposal of the three copies would be as follows: (i) Original to be sent along with one sample to the testing agency. (ii) Duplicate copy to be retained by Customs with the second sample. (iii) Triplicate to be handed over to the exporter. 11.2 AC/DC may, if he/she deems necessary, order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry, etc. 11.3 "Lab Module" in ICES for use by CRCL, Textile Committee and other agencies: Under Lab Module the Examining Officer can generate test memos and record the details of the samples drawn online, as well as print test memos. Customs will duly dispatch the samples to the concerned laboratory/agency. Upon the receipt of the samples, the laboratory/agency can access the test memo details online and when the test or analysis has been carried out, the results or findings shall be recorded online. Customs can access the results and take the appropriate action regarding the concerned consignment without waiting for the physical reports of the Laboratory. Please refer the CBEC Circular NO.03/2016 dated 03/02/2016 regarding extension of Indian Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es would amount to mis-declaration and may attract penal action under the Customs Act, 1962. 16. RECONSTRUCTION OF LOST DOCUMENTS 16.1 Duplicate print out of EDI SIB cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that "Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on the system. 17. RE-PRINT OF SHIPPING BILLS 17.1 Similarly, re-prints can be allowed where there is a system failure, as a result of which the print out (after the "Let Export" order) has not been generated or there is a misprint. Permission of AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 18. EXPORT OF GOODS UNDERCESS 18.1 For export items, which are subject to export cess, the cess shall be applied by the System on the basis of the corresponding 8 digit Heading of the Schedule maintained in the system. A printed challan generated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion with ICEGATE. The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 19.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated customs officer in the office of Assistant/ Deputy Commissioner (Export) and is entered in the system. The exporter should specify the Sl. No. of drawback as 98.01 for provisional drawback in the Annexure -A(Export) 19.8 All the claims sanctioned in a particular day Will be enumerated in a scroll and transferred to the designated bank. The designated bank would credit the drawback amount in the respective account of the exporter and where the account of the exporter is in any other CBS branch of any bank, the designated bank would transfer the amount to the respective CBS branch who would credit the amount to exporter's account. The exporters may make arrangement with their banks for periodical statement o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trade Facility Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent "Let Export". The Exporters / Customs Broker shall present the goods for registration along with Examination Report in Annexure 'Cl', ARE-I , Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in form Annexure 'A', Annexure 'Cl' and other documents such as document of transportation, ARE-I, etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seals on the export packages. If seals are found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seals are not found intact, the goods will be marked for examination and LEO will be given only if the goods are found to be in order upon examination. 21. EXPORT OF GOODS UNDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, to the designated officer, at this port as this port is the port of registration in the licenses, for raising debits in bonds / LUTs and monitoring such bonds / LUTs. Importers are required to quote the license number on the respective Import documents in case they intend to use the licenses. No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for imported cargo. 21.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned schemes, Customs would transmit online all such Shipping Bills to DGFT wherever imports / exports have been affected under licenses received online from DGFT under DES / EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds / LUTs and the BG, if any, after causing necessary verifications. 22.4. For any amendment in licenses issued under above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted to immediately get their EPCG/DES registered in the EDI System so that the export declarations are processed expeditiously. 21.8 Further, exporters availing benefit under EPCG/DES in terms of various notifications should file the relevant declarations in Annexure D (Export) along with Annexure A(Export). 21.9 It is further clarified as follows:- a. While giving details relating to EPCG/DES operations in the form at Annex-D, the exporters/CHAs should indicate the S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled "ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the EPCG/ DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. f) The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. g) The BRC entry module gives three options for entering the details of foreign exchange realization. (i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be deleted by the system from the list of shipping bills pending for realization of export proceeds. (ii) If the exporter produces a "negative statement" for a specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore giving LEO. The LEO can be given only after verifying the compliance with the applicable Compulsory Compliance Requirements (CCRs). The system is designed in such a manner that, owing to some technical reasons if the RMS (Export) fails to provide output to ICES (Export) or RMS output is not received at ICES (Export) end in time, the existing norms of assessment and examination prescribed in the Board's Circular Nos. 06/2002 - Customs dated 23.01.2002, 01/2009-cus dated 13.01.2009, and 28/2012-Customs dated 16.11.2012 would be applicable. (ii) Assessment of RMS interdicted Shipping Bills in ICES: The RMS will not alter the existing process and movement of Shipping Bills on the ICES. When RMS interdicted bills are directed for assessment by the system, officers concerned are required to perform appraising/ verification of self-assessment in ICES as per the RMS instructions. The RMS instructions will be displayed in ICES screen of the officer as Appraising Instructions. The RMS instructions can also be accessed by using "View" option in the SB header. Instructions will be given in the RMS tools interdicting the bill as per the perceived risk in each Shipping bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould note that any amendment would lead to a change in risk perception and consequent treatment of risk by RMS. The RMS will process the SB after every amendment and provide its output to ICES. However, the treatment of risk after the amendment(s) will be communicated in ICES only after goods registration. There may be some cases wherein the on submission treatment of risk is to send the SB for 'examination only" and after amendment(s) the risk treatment would get modified to send the SB for "Assessment or Assessment& Examination". In such cases RMS instructions to "Send the SB back to AC for assessment" will be displayed in the Inspector's screen in ICES after goods registration. Such SBS should be sent back to AC for assessment by the examining staff. Officers should scrupulously follow the RMS instructions. (iv) Goods Registration The goods registration is mandatory for all the SBS. There is no change in the goods registration procedure. The system will display the Single-Sign-On Id (SSO Id) of the officer for inspection/examination. If the SB is interdicted for examination, the package numbers to be examined will also be displayed. (v) Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions in documents like AR4/ARE1 vis-a-vis the declarations in the SB and if he/she has strong reasons to believe that the exporter has mis-declared the description, RITC or value of the goods, he/she should send the SB back to the appraising group (if required), for assessment but only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. The Officer giving the LEO shall ensure that the consignment complies with CCRs appearing in the RMS instructions. Before giving LEO the officer shall also ensure that the dockets containing all the relevant documents are collected and retained in the office. Whenever the decision of the LEO officer is at variance with the CCRs and RMS instructions in respect of a particular SB, he/she should record the reasons for his/her view in the EDI. (vii) Export General Manifest (EGM): After issue of LEO, the next majo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e exporter/ CHA by the officer giving LEO after affixing his/ her signature on the important documents. a) Copy of the Shipping Bill b) Invoice/ packing list c) ADC clearance, wherever required. d) Other documents specified in the CCR instructions. e) SDF (Statutory Declaration Form), wherever required. f) RBI GR waiver, wherever applicable. g) Any other documents submitted by the exporter/CHA. All these documents should be neatly kept in a docket, which will have a check list on the top, containing the documents listed supra. The Check list shall be signed by the LEO officer and the representative of the exporter/CHA. While signing the documents, the LEO officer shall put his name stamp under his signature. 27. IGST refund One of pre-requisites for claiming GST refund electronically through ICES 1.5 is that the exporters should have a bank account and also central GST registration number or GST code number (including GSTIN registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 27.1 Registration of Bank Account The IGST Refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nditions are met, the Customs System shall process the claim for refund and an amount equal to the integrated tax paid in respect of each shipping bill or bill of export shall be electronically credited to the bank account of the applicant mentioned in his registration particulars and as intimated to the Customs authorities. Step 1: Generation of Scroll Like Drawback and RoSL, the refund of IGST on exports shall also be given by generating a scroll of eligible Shipping Bills, i.e., where EGMs have been filed and which have been declared by the exporter in column 6A of his GSTR-I returns for the corresponding month. If a Shipping Bill is declared in subsequent month's returns, the process of IGST refund shall only trigger thereafter. The temporary IGST refund scroll shall be generated by the authorized officer in the CLK role in ICES. Consequently, permanent scroll shall be generated by the authorized officer in the AC DBK role. Step 2: Transmission of Scroll The scroll shall be then transmitted by ICEGATE to PFMS for processing of the amount to be credited in the exporter's valid bank account registered with Customs. Various letters have been issued by the Board and D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o effect the above changes, the fields have been used/added in BE Declaration (SBE Table)- Other Additional duties in Section 3(CTA):Fields in Bill of Entry For IGST For GST C.Cess Notification Number IGST Levy Notfn No GST Comp. Cess Notfn. No Notification Sl. No Sl. No in format explained below Sl.No in format explained below Duty Flag G G Addl. Duty Flag G P Exmp. Notification Number Notfn. No, if applicable Notfn. No, if applicable Exmp. Sl. No Sl. No in format explained below Sl. No in format explained below Exmp. Notfn. Type G by Default; C - customs Notfn. G - by default; C - Customs Notn. The Illustration for different scenario is as follows: Description Inputs Levy of IGST Duty Flag as G; Addl. Duty Flag as I Levy of GST Compensation Cess Duty Flag as G; Addl. Duty Flag as P Levy & Exemption of IGST ( IGST Notification) Duty Flag as G; Addl. Duty Flag as I; Ex. Flag as G Levy & Exemption of GST Cess ( GST Cess Notfn.) Duty Flag as G; Addl. Duty Flag as P; Ex. Flag as G Levy & Exemption of IGST (Customs Notification)* Duty Flag as G; Addl. Duty Flag as I; Ex. Flag as C Levy & Exemption of GST Cess ( Customs Notfn.)* Duty Flag as G; Add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.
29. GRIEVANCE HANDLING
The Assistant Commissioner/ Deputy Commissioner of Customs, M/S. APM Terminals (India) Pvt. Ltd., ICD may be approached by the exporters / importers or their CHAs for settlement of any problems faced at any stage of the import / export clearance.
Regarding
Helpdesk facilities the following may be noted:
a) ICEGATE users would continue to interact with the Helpdesk at 011-23379020 and 011-23370133 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 180030101000 or at [email protected]. This Helpdesk is managed by TCS.
c) Users may also directly contact the System Manager or the designated Customs Officers in case of any difficulty.
30. Hindi version will follow.
(M. V. S. CHOUDARY)
COMMISSIONER CUSTOMS PUNE X X X X Extracts X X X X X X X X Extracts X X X X
|
