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TMI BlogLaunch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Air Cargo Complex (ACC) Lohegaon (INPNQ4), Pune International Airport, Lohegaon- Pune- 411032X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. The then jurisdictional Commissioner in turn specified the limits of Customs Area vide notification No. 05/1996-Cus (NT) dated 31-12-1996 for the purpose of export of specified products. Later the Commissioner of Customs, Pune issued Notification No. 2/2005-(NT) Customs dated 19-12-2005 under Section 8 of the Customs Act, 1962 and Lohegaon Airport was declared as a place for unloading of imported goods and the loading of export goods or any class of such goods. 3. Trade is hereby informed that in addition to clearance of Passenger's baggage which is being presently handled by Customs officers posted at the Lohegaon Airport, it has been decided to facilitate import and export of cargo through the proposed new Air Cargo Complex at Lohegaon Airport (hereinafter referred to as ACC, Lohegaon, Pune). Since being notified as an international airport in 1996, all the operations at the airport have hitherto been controlled and managed by the Airport Authority of India (AAI) who are legal custodians under the Airports Authority of India Act, 1994 and are functioning as Custodians since 22-10-1996 i.e. the date when the airport was first notified. AAI would continue to function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ests from custodian. This exception would be considered by the competent authority on merits on a case to case basis and on payment of applicable MOT charges. 8. For the benefit of Trade, the following Standard Operating Procedure (SOP) would be adopted at the Air Cargo Complex to clear imports and exports at ACC, Lohegaon. All statutory import/export declarations/documents shall be filed processed electronically through Electronic Data Interchange (EDI mode) at ACC, Lohegaon. 9. Principal Chief Controller of Accounts, CBEC, New Delhi, has authorized Bank of Maharashtra, Airport Extension of Vishrantwadi branch (BSR Code-0230313) as designated Branch for collection of Customs Duty in r/o ACC, Lohegaon, Pune (Focal Point Branch BSR Code is 0230097). 10. 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. 11. It is expected that the Trade and other agencies would strictly comply with these instructions to ensure the hassle free functioning of Air Cargo Complex, Lohegaon. Difficulties, if any, faced may be brought to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y intend to operate at other stations, the intimation of the same should be registered in the ICES at the respective stations. In case the Custom House from where the Customs Broker has been licensed is not yet brought under ICES, such Customs Brokers should approach the Customs authorities indicated in the enclosed chart against respective Custom Houses. No re-registration is required in case the agency is already registered at any existing Customs location where ICES1.5 is operational. (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 Airlines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The AirLines/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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//:vvwvv.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 ACC Lohegaon on payment basis. The schedule of charges for various type ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1962 shall submit the Import General Manifest (IGM)/ Consol Manifest through the Service Centre on all working days from 10.00 hours to 17.00 hours. However, the Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/CONSOL Manifest should be presented at the service centre counter in the prescribed pro-forma. (Annexure B). A checklist would be generated by the Service Centre which would be verified by the authorized representative of the Air 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 Air lines would continue to file a hard copy of the SIGM 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 cancel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 L37/19, Nebulizers 90189093 021/02, Sr.N0.363 (vii) The S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess be followed: A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://wwvv.icegate.gov.in) for digitally signing the said Customs process documents. (ii) Importers, customs brokers, shipping lines, 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, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signed documents for processing via email/web upload, as is being done currently. (iv) On receiving the digitally signed documents the ICEGATE server side verifier shall verify the user's credentials, validity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raising 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 importer. Therefore, processing of Bills of Entry will be taken up by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Online payments of duty for amounts above Rs One Lakh have been made mandatory vide CBEC circular no. 24/2012 dated 5th September 2012, 3.1.3 First Check Appraisement (i) Where the Customs Broker/Importer has opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e premises of the Customs Broker/Importer from where the Bill of Entry has been submitted to the Customs system. 4. Payment of Duty In cases of other than e-payment, after the assessment is completed and the print of the assessed Customs copy of the B/E and TR-6 challans are obtained by the Customs Broker/ Importer, copies of the TR-6 challans shall be presented to the designated bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of amount in the system and return two copies of challan duly stamped and signed, to the Customs Broker/lmporter. The bank will retain one copy. The Challan shall also indicate the interest amount for seven days period 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arge after payment of duty. When RMS is rolled out and in case of facilitated Bill of Entry where examination has not been prescribed, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment of duty and registration. 5.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of Entry in such case shall move to the Import Shed Appraiser/Supdt for out of charge order. 5.3 All the above documents, except original License, will be retained by the Customs at the time of giving 'out of charge'. Hence, only the certified photo copies of Delivery Order, Master Bill of Lading, and House Bill 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 'Ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try thereafter will be processed in the same manner as the normal Bill of Entry. 7. Amendment of Bill of Entry 7.1 In case of any errors noticed after submission of Bill of Entry, but before examination of the goods, the Customs Broker/ Importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the concerned group AC/DC. The required amendment shall be entered into the system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and AC/DC, the amendment will get incorporated in the Bill of Entry. After amendment, the Bill of Entry shall be assessed as usual. If the duty was paid prior to amendment, a differential duty challan will be printed along with the revised assessed Bill of Entry. 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 fre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity, the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are corrected before presenting the licence for registration. The licences with incorrect details will be rejected by the system and cannot be used for availing exemption from duty and clearance of goods. Such licences 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ystem for utilization of licence for value and quantity. (ii) T RAs received from non-ICES location shall be registered like a licence for the portion of value and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized TRAs will continue to be handled manually. (iii) After successful entry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered in the system. Service center operator will make correction if any and will return the same to the RA holder. 10.1.5 Submission of License/TRA in the system The license/ TRA holder will present the check list of the license/ TRA along with the original documents to the proper officer. The officer will compare the details entered in the system with the original license/TRA. After satisfying himself with its correctness, 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the EPCG license. This value of spares will be within the total face value of the license, i.e., the sum of value of all items including the value of spares imported against EPCG license will not exceed the total face value of the license. (ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that TRA is required to be obtained for spare parts also. In case of first import no TRA will be admissible for spares. 10.1.9 Amendment of license after registration Amendment in the license data after registration can only be made by the authorized officer. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the license, amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. License status code at the time of registration will be '0'. The license, if suspended or cancelled after registration, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oups in respect of the following Exit-n Scheme Codes (APPENDIX 7): Group Name Exim Scheme Codes Schemes 7A 13,14,20 7B DEPB 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26), 35,36,37 Chapter 3 schemes 7I DFIA(26) 7N 08-09 7R DFRC 7U EOU (ii) All the B/Es in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs Broker / Importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related license and Advance Authorization schemes. The Appraiser will check the correctness of details of license/Sch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (excluding SHIS, SFIS and AIIS scrips) in terms of FTP (2009-14) or chapter 3 of FTP (2015-20) or be a Post-export EPCG duty remission scheme scrip. The debit shall only be in respect of goods that are permitted to be imported under the relevant scrip. The Customs Authority shall reflect the debit in Customs records and also suitably endorse it on the scrip. However, the AH shall pay the interest in cash in the designated bank at the port where the authorization is registered. One copy of the paid challan shall be submitted to the Customs Authority at the said port which shall update its records. (iv) On receipt of the excess import letter issued by RA after its detailed calculations (indicating inter alia the reported duty deposited/debited and interest paid on self/own calculation basis, if any), the Customs would confirm the actual amount of duty payable for the default in EO and interest thereon and, taking into account the actual deposits/debits already made, would indicate the balance duty etc., if any. The AH shall pay these by the above modes and the Customs Authority shall endorse all the paid challan(s). (d) On receipt of the redemption letter (indicating, inter ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ignated by Asst./Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to its registration in imports. (ii) All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted by DGFT to Customs at the time of obtaining the DEPB. The Customs broker/importer shall furnish details of DEPB licence in pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. After entry of data a checklist will be printed. The DEPB holder shall verify the details of DEPB in the check list, sign the check list and return the same to the officer.. The officer shall then complete the registration process in the System. After the DEPB is registered in ICES a registration number shall be generated by ICES which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se advice titled as: 1. Customs copy for port of issue (office copy), 2. Customs copy for port of clearance and 3. Importer's copy. (iv) The office copy for port of issue shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for port of clearance will be dispatched to the respective Customs Station and the importers copy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB licence with incoming or outgoing T RAs at the respective port of clearance shall continue as per instructions issued from time to time in this behalf. 10.2.4 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 10.2.5 Claim of Exemption against a DEPB 1 DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure 'C'. If exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e got corrected by the data entry operator. 10.2.7 Submission of B/E On submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and duty amount in respect of each item of an invoice for which exemption is claimed against DEPB. 10.2.8 Assessment of B/E (i) The un-assessed copy of the B/E along with all the original import documents and all the DEPB licence/scripts in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the import Appraiser/Superintendent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. 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 from the FOB of Export. 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. In case , whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty. In such cases manual B/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. (ii) The designated officer in the assessing group will debit the original DEPB. He will also enter the amount of duty foregone and the CIF of the exempted goods in the System, in the respective field of duty credit and export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 11. Imports by 1000/0 EOUs:- 11 .1 Registration of EOU All the 100% Export Oriented Units including STP / EHTP, 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 EOU. All verifications and authentications including ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shall be indicated. However, in the fields of Additional information for claiming benefits under specified exemption schemes , in Col.(l) the prescribed EXIM code for the relevant scheme related to imports like EOU/STP/EHTP would be required to be indicated. The EXIM codes for the various schemes have already been notified in the Handbook of Procedures issued by the DGFT in column No 2.The relevant applicable exemption notification No /Year with Sl. No. of item in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field EXIM code ..after entry of EXIM code enter notification no. [year S. No. After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed, the words (EOU) notification no. [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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. Under the present set up, the MIS reporting is not operational through EDI system and the same is being done manually by obtaining the re-warehousing certificate from Central Excise. (v) After completion of the assessment, the Bill of Entry shall be put to Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. 12. Availing Exemption 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 benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against this invoice item S. No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CT H, Customs Notification, CET, Excise Notification, etc., as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry, a check list will be generated by the system against the respective Job No. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 13.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. d) After satisfying the requirements relating to clearance of the goods, the Superintendent will give out of charge on the system. After out of charge, the system will generate two copies of the Ex-Bond B/E. One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy will be generated for EX-Bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. e) In terms of Board's Circular no. 47/2002 dated 29.07.2002,payment of interest before exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enerate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group. Registration number shall be indicated at S. No. 18(c) in the Format for B/E data entry (ii) Against one B/E only one certificate should be used. The certificate shall be utilized against all such notifications requiring Central Excise certificate. At the time of assessment, the officer may verify the details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print out of the statement of items assessed on the basis of certificate can be obtained for reference to the concerned Central Excise authority. 16. Certificates/NOC from other Authorities- Indian Customs Single Window Project: Importers shall electronically file the customs clearance documents at a single point only with the Customs. The permission required, if any, from other regulating agencies will be obtained online without importers/Customs brokers having to separately approach these agencies. The requisite permissions/NOC/Test Reports will be obtained through Indian Customs Single Window ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... headings where the duty of Customs under the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B. 1 of Annexure C may be filled up accordingly. ii) In case quantity of goods in the invoice is in Kgs. as declared in Table 'A' under 'Details of Description of Items', col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. iii) However, if the qty. in the invoice is in units ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The Importer / Customs Broker shall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After submission, the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissionerate from time to time after satisfying that the documents submitted are in order acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents conditions for acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/DC can also make corrections in the system if so required. After acceptance of the Bond by AC / DC, the Bond documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The Importer has to give a written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond Registration No., B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG. AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query Whether the language of the Bond meets the legal requirement of the assessment of the B/E . If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh Bond/BG. The system will not allow goods registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond/BG amounts. Where the Bond details have been entered at the time of data entry, the same shall be displayed by the system debit details will be printed on the Bill of Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall be on the Bill of Entry. (c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E. Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination out of charge at the shed / docks. (ix) Provisional Assessments (a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOIJ [Warehousing Bill of Entry, PD Bond will also be required in addition to the EOIJ / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for EOIJ Bill of Entry. The Bond code for provisional assessment shall be 'PD'. The System will indicate sum of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond / BG for debiting. The Appraiser can change the amount of Bond and/or B.G. for debiting. If the Bond details have no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of assessable value. In case goods relate to more than one invoices, the High Seas sales charges should be indicated against each invoice, proportionate to the value of goods in the invoice. The system shall add these charges to the CIF value of the goods for computation of assessable value for the purpose of levy of duty. (iii) The data entry operator at the Service Center shall enter these details in the relevant field in the system. These details will be printed on the check list. The IEC the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / Customs Broker. (iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or value of High Sea Sales charges through change option. Principles of natural justice would need to be followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with name of the Seller will also be printed on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the Importers/Customs Brokers before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price. Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required. 22. Assessment of Special Valuation Branch Bills of Entry through EDI 22.1 The assessment of provisional SVB Cases shall be carried out in the EDI system. The following steps need to be followed carefully: a. In provisional SVB cases, the Bills of Entry shall be submitted in EDI System and not manually. b. In Rule 10 Valuation Declaration, against Sr.No.24, a remark should be given as 'PROVISIONAL' by the importer to ensure that correct and complete declaration has been filed by them. c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid electronically on a separate TR-6 challan in Triplicate. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments and dispense the EDD accordingly. 23. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format, the Serial No. at which the goods/country/producer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at 'vvwvv.cbec.gov.in' and 'vvwvv.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification 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 Notf n SlNo 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchange) System (ICES 1.5) 2. Under ICES 1.5, the computerized processing of Shipping Bills would be handled in respect of the following categories of Shipping Bills: 1. Duty Free white Shipping Bills 2. Dutiable Shipping Bills (Cess) 3. Drawback Shipping Bills 4. DEEC Shipping Bills 5. EPCG Shipping Bills 6. DFIA Shipping Bills 7. 100 0/0 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 at Lohegaon Air Cargo Complex 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 filing shipping bills: 3.1 IE-Code of the exporters- Import Export (IE) Codes are being issued to the exporters by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 3.5 Registration of bank account for credit of Drawback 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 the ICES 1.5 while filing the Shipping Bill. The Shipping Bill should be submitted in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exports under claim of Service 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 SHIPPING BILLS 4.1 Shipping Bills can be filed through the service center located in ACC, Lohegaon 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 and should be signed by the exporter or his authorized representative/Customs Broker. Forms which are incomplete or unsigned will not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GATE. 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 operationalize the facility to use Digital Signature Certificate for filing the aforementioned Customs process documents, the following process would be followed: (i) A web-based Common Signer utility is provided free of cost through the ICEGATE website (https://www.icegate.gov.in) for digitally 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, shipping lines and their agents shall use the Digital Signature Certificate and the web based Common Signer utility to digitally sign the electronic documents generated by remote EDI package and then subsequently send the digitally signe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ACC, LOHEGAON 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, ACC Lohegaon 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 ACC Lohegaon, 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 S/B shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): i. Duty free S/B for FOB value above ₹ 10 lakh ii. Free Trade Sample SIB for FOB value above ₹ 25,OOO iii. Drawback S/B where the drawback exceeds Rs. one lakh 7.2 The following categories of Shipping Bills shall be processed by the Appraiser/Supdt. (Export Assessment) first and then by the Asstt./Deputy Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 9.1 As soon as the Shed Appraiser/ Superintendent gives the GENERATION OF SHIPPING BILLS Let ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry, etc. 1 1.3 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 Customs Single Window Project to other locations and Government. 12 QUERIES 12.1 In case of any doubt, the exporter, during examination, can clarify doubts. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 UNDER CESS 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 by the system would be handed over to the exporter. The Cess amount indicated should be deposited with the designated bank. 19. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 19.1 The scheme of computerized processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through ACC, Lohegaon. 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly 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 SI. 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 of credits on account of drawback. a) An exporter who is desirous of having his drawback credited in any core banking branch of the bank authorized for drawback payment at that EDI location or any other bank other than the authorized bank (in any core banking enabled branch which is also RTGS and NEFT enabled), would be required to declare to the Customs authorities the Indian Financial Service Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent 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 THE EXPORT PROMOTION CAPITAL GOODS/DUTY EXEMPTION SCHEME (EPCG/DES) SCHEME 21.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System will be operational at ACC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 22.5. The above procedure would be applicable in respect of file nos./ Licenses/Authorizations issued under Duty Exemption Scheme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 RAW MATERIALS , d. In the column IND/IMP , the exporters are required to write N , if the inputs used are indigenous and M , if the inputs used are imported, e. In column titled Cess Schedule Sl. No. the relevant Serial No. of the Schedule relating to Cess should be mentioned 22. EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilized as per SION should be clearly mentioned at Annexure A (Expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 specified six monthly period from the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the given period, the officer will choose option (2). The system will automatically display the S/Bs pertaining to the given period on screen and once the officer approves, all such shipping bills shall be deleted from the pendency list. (iii) If the negative statement furnished by the exporter gives the list of SIBS, for a particular six month period, for which foreig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 bill based on the declarations made in the bill. Officers assessing the SB shall carefully read each instruction and arrive at a decision to tackle the risk. These RMS instructions form an assist and are intended to guide the officers in assessment. All such instructions are displayed as RMS instructions in ICES. Officers are expected to study all the instructions on the screen carefully and assess the SB in compliance of the RMS instructions. Officers shall enter the reasons in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... end 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) Examination: The examination of all RMS interdicted bills shall be carried out as per the instructions communicated by the RMS and the assessing officer's examination instructions. Certain SBS may be directly routed by the RMS for examination without any assessment by officers. In such cases, the RMS instructions for examination should be treated as examination orders. The officers shall bear in mind all existing standing orders and circulars issued by the department, while performing their wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 (ECM): After issue of LEO, the next major event in the processing of a SB is the filing of EGM. There will not be any change in the procedure for filing of ECM. In the second phase, the RMS will also process the SB data after EGM is filed electronically and provide output to ICES for selection of SBS for Drawback scrutiny and PCA. Detailed instructions in this regard will be issued during the implementation of second phase of Export RMS. (viii) Data Quality: The Assessing/Examining officers are also required to focus on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax 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 S.T Refund Scheme will be similar to drawback scheme. STR amount processed under the ICES will be disbursed through the branch of the authorized bank at each customs location. The STR amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch at a Custom location or to any core banking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mend the bank account details and central excise registration number/service tax code number. It may be noted that registration of bank account and central excise registration number/service tax code number has to be done at each customs location separately. While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure prescribed in notification no. 17/2009 ST dated 7.7.2009 or claim services tax refund from jurisdictional central excise / service tax officer. 27.3 Details of post - registration processing of ST refund in ICES 1.5. Salient features of processing of service tax refund through ICES 1.5 are as follows: a. ST re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons), 1976' the carrier/ console agent shall prepare a Cargo Transfer Manifest (CT M) for the purpose of transshipment to ACC Lohegaon. The CT M shall itself be treated as application for transshipment and shall be approved by the Proper Officer at the gateway port. iii) At the gateway airport, the cargo mentioned in the CT M needs to be escorted by the Preventive Officer from the warehouse of the custodian to the warehouse of receiving airlines which acknowledges the same. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs, for storage of transshipment cargo. No physical examination needs to be conducted, except on specific intelligence, for allowing transshipment and only marks and numbers of cargo need to be verified. iv) The receiving airlines at the gateway port should prepare its cargo manifest and transshipment be allowed under Customs supervision. The value of transshipped cargo should be debited from the Transshipment Bond executed with the Commissioner of Customs, l/charge of the gateway airport. v) Customs at Lohegaon Airport will acknowledge the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transshipment warehouse in the export terminal of custodian and acknowledgement obtained. No examination of such cargo should normally be done at gateway airport, except on credible intelligence or information. iii) When the aircraft is ready for loading, the airlines should seek permission from the EFO for loading. The load plan prepared by the airlines should be signed by the Airlines, EFO and the custodian. iv) Cargo should be loaded in the aircraft under Customs supervision. v) Copy of manifest signed by the EFO and Airway Bill along with copy of Shipping Bill should be sent by the airlines to the originating station within 30 days of transshipment. Transshipment Bond shall be re-credited at ACC, Lohegaon. vi) In case the transshipment is by bonded truck, the marks and numbers of the packages shall be verified with the details in the transshipment permission and the bonded truck sealed with Bottle Seal or Punch Seal in the presence of the Preventive Officer. vii) If transshipment of cargo is also desired at some intermediate Customs airport, carrier/ airlines should give advance intimation to intermediary airport. Customs at intermediary airport would supervis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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