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TMI BlogLaunch of Indian Customs EDI System (ICES 1.5) for Imports and Exports, at ICD, Multimodal Logistics Park (MMLP), Navagaon, Atal Nagar, Raipur [INRML6]X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act, 1962, by the Central Board of Excise Customs (now Central Board of Indirect Taxes and Customs - CBIC) read with the letter F.No. 16/31/2015- infra-I, dated 04.08.25016 of Director (Infrastructure), Ministry of Commerce and Industry, Department of Commerce, Infra 1 Section, New Delhi, M/S. Container Corporation of India Ltd. (CONCOR), were appointed as Custodians vide Public Notice No. 18/2018 dated 24.09.2018 issued under Section 45(1) of the Customs Act, 1962. Proposal for creation/sanction of posts on Cost Recovery Basis (CRB) has already been approved by the competent authority, which has been duly communicated by the Directorate General of Human Resources Development, CBIC, New Delhi. PART- II INSTRUCTIONS FOR IMPORT IMPORTS Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. From 1st April, 2016 onwards, the Single Window Interface for Facilitating Trade (SWIFT) had been operationalised at all EDI locations. Under SWIFT, the custom brokers, importers and exporters would electronically lodge their Customs clearance documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to operate. If the policy site is different from the customs House, the Customs Brokers are required to visit the respective policy site and complete the registration in EDI. This is an one-time exercise. If they 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, listed against the 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 is attached as Appendix 1 and the format for registration is attached as Appendix 2) 1.3 Registration of Shipping lines/Agents, Consol Agents IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the Port. The Shipping Lines/Agents and Consol Agents, before filing IGM, should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns(UN) and allotted UN LOCODEs. Only the appropriate port code should be indicated wherever reference to the port name is required to be made in a Bill of Entry / IGM or any other document. It is not possible to attach the list of all the port codes being too large a number The correct code may be obtained from the respective Carriers or from the UN website (http://www.unece.org/cefact/locode/) 1.9 Registration of DGFT Licences If the imports are against any of the DGFT Exim Licenses, such licence should be first registered in the 'CES 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 licences which are received online by Customs from DGFT. 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 Licence registration attached as Annexure A) 1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest All those who intend to file Bill of Entry or manifest from their office should register themselves with the ICEGATE., The d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade and shall make the payment to the Govt. exchequer. Note 2:-The above charges include data entry of the documents, check list printing and print out of the assessed document and out of charge. The check list will be provided free of charge till they are certified to be free of mistake by the customer. However, in cases where the customer wants to incorporate corrections in the original declarations provided by him, check list will be provided at an additional cost of ₹ 10. Any check list in respect of remote filing of the Bill of Entry will cost ₹ 10. 2 Filing of IGM / Consol Manifest The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Import General Manifest (IGM)/Consol Manifest through ICEGATE on a 24 - hour basis. 2.1 Filing of IGM: The Shipping lines or other persons, as envisaged under Section 30 of the Customs Act, 1962, shall submit the Sub Import General Manifest (SIGM)/ Consol Manifest through the Service Centre at ICD, MMLP, Atal Nagar, Raipur, Dist.-Raipur-492101 (INRML6) on all working days from 10.00 A.M to 17.00 P.M. However, the Manife ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms station at which such goods are to be cleared for home consumption or warehousing. If not, the importer shall be liable to pay charges for late presentation of the bill of entry at the rate of rupees five thousand per day for the initial three days of default and at the rate of rupees ten thousand per day for each day of default thereafter, if the proper officer of Customs is satisfied that there was no sufficient cause for such delay With the objective of reducing physical interface between Customs/regulatory agencies and the trade and to increase the speed of clearance, a facility to upload digitally signed supporting documents known as e-SANCHIT has been introduced under SWIFT. Presently, the Bills of Entry are required to be submitted by the authorized persons on ICEGATE after affixing their digital signatures. Implementation of e-SANCHIT would require the authorized persons to submit online all the supporting documents online too on ICEGATE after affixing their digital signatures. For uploading supporting documents on ICEGATE, the authorized persons must open URL https://www.iceqate.gov.in. Login into ICEGATE by using his/her access c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (I) 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. (vi) 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 first feed the List No. and Serial No., and if there is space left, generic description of the item. (vii) For example, Nebulizers are covered by S. No. 363 of the Table appended to Notification No.021/02 (list 37, Sr. No. 19). This entry would be described as: - Generic Description CTH Noffn.Near, Sr. No L37/19, Nebulizers 90189093 021/02, Sr.No.363 (viii) The Service Centre Operator shall carefully enter the data in the sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms process documents, the following process shall 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) Importers, 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) 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be II3 . (iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017. 4.2. Declaration of CETH: The Central Excise levy is still applicable on certain goods, while it is not applicable on most other goods. Wherever the additional customs duty(CVD) is levied , CETH as applicable may be declared. In case of Non- Applicability of CETH, NOEXCISE should be quoted. 4.3. Identification of GST Beneficiary: To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k is divided into Appraising Groups and sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers in 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 covering the description of goods having the highest value . 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 the concerned Appraising Group are authorised to change priority, if circumstances so warrant. (iii) Appraising Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. (iv) Movement of Bills of Entry from one officer to another takes place automatically on the basis of a pre-determined workflow depending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all 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 at the 'Service Centre' or in his office, as the case may be. (ii) After the first check examination is completed, the Import Shed Examiner/Inspector and Appraiser/Superintendent shall enter the examination report in the system. The Shed Appraiser/Superintendent shall transfer the B/E to the Appraising Group. The Assessing Officer, if satisfied with the import documents submitted, shall e-complete the assessment of B/E in the system. After assessment, the Bill of Entry shall move in the system as in the case of second check assessment. The Customs Broker/Importer shall take print of assessed copy of the Bill of Entry and shall deposit the duty amount with the designated bank. 4.4 Audit After completion of assessment from the Assessing Officer, the B/E will be moved to the Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the B/E and the assessment done by the Appraiser/Superintendent. If the Audit Officer is in agre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) on payment of duty assessed with interest(if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present the documents, as per the list below,(the documents should be arranged in a file cover in the following order):- a) Assessed copy of Bill of Entry b) Copy of Delivery Order Bill of Lading c) Invoice in original d) Packing List in original e) Certificate of origin, in original, if required. f) Exemption Certificate, in original, if the notification so requires. g) Copy of the Bond or undertaking executed, if any. h) GATT declaration duly signed by the importer. i) Technical literature, if required. j) Licence, in original, and a photocopy of the licence. k) Any other document/ certificate necessary for the clearance of goods. Note: The list of documents from S.No (e) to (k) is not a mandatory requirement and may be required on case to case bases. As a measure of simplification, the CBEC vide its Circular No. 01/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 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. One copy of the order of clearance shall be attached to the Customs copy of the Bill of Entry and retained by the Shed Appraiser/Supdt. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages, etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs Broker alongwith the Gate Pass.. The Importer/Customs Broker will present the Importer's copy of the order of clearance to the Customs officer at the Gate along with importer's copy of the Bill of Entry and the Custodian's Gate Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers/Customs Broker 6.6 The Customs copie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs Broker/ Importer may file an Advahce B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 3C days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 11. Processing of B/E under Export Promotion Schemes Requiring Import Licence Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION, DFRC/DFIA, EPCG, REP, etc. which require import licence for availing benefits under the aforesaid EP schemes shall be processed under ICES 1.5. The procedure mentioned below will be followed: 11.1 Registration of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, after causing necessary verifications. (v) For any amendment in licences issued under above schemes by DGFT, Importer would obtain a log print of usage of licence issued by Customs and transmit online the necessary amendment of licence to Customs. No Imports under such licence would be allowed after issuance of log print till the amendment message is received from DGFT. 11.2 Acceptance Debit of Bonds (i) Where the export obligation has not been fulfilled and option 'N' has been entered in the field 'Exp. Obligation:' the system will ask for entry of Bond number. Therefore, if export obligation has not been fulfilled, the respective category of Bond should be registered before the registration of licence / RA. (ii) The Bond registered against a licence / RA will be utilized only in respect of the clearances against that licence and at the time of filing B/E electronically, the Bond will automatically be debited by the system for the amount of duty foregone. Bond types for export promotion schemes are as under: Scheme Bond type EPCG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The system shall make debits of licence value and quantity automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E, if any, the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 11.6 Exemption for Spare Parts under EPCG Scheme (i) The system will create a ledger of face value and item wise value quantity. Item No. '0' has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the system as value permissible for the import of spares under exemption notification against the EPCG licence. This value of spares will be within the total face value of the licence, i.e., the sum of value of all items including the value of spares imported against EPCG licence will not exceed the total face value of the licence. (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 obt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exim Scheme Codes Schemes 7A 13,14,20 7D DEEC Advance authorisation 7G EPCG 7H 22 to 28 (Except 26),35,36,37 Chapter 3 schemes 7l DFIA(26) 7N 08-09 7R DFRC 7U EOU(21) (ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7. (iii) The Customs Broker / Importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and Advance Authorization schemes. If the Assessing officer is satisfied about the eligibility o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ata entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate: - Y for Bond No . if Bond is already executed with Customs at the point of import; 'C' for C.Ex. Certificate No . DT . where the Bond is executed with Central Excise authorities and a procurement certificate has been issued by them and 'N' where neither Bond is executed nor Central Excise Certificate is obtained before presenting the Bill of Entry. Where the option given is 'N', the system shall require the Bond to be executed after assessment but before registration of B/E for examination out of charge. Procedure for registration of Bond/B.G. has been separately indicated at para 21.2 of this Public Notice. The importer should indicate in the format, the type of Bond as EO for 100% EOUs and indicate details of the Bond No. or the Central Excise certificate, as the case may be. If Bond or Central Excise Certificate are not indicated it would be 'N', e-*.e. NONE. The data entry operator shall enter the related option 'Y' or 'C' and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty foregone. If the appraiser desires to change the amount for debiting the Bond, he can change the amount entered for the Bond debit BG by selecting the 'Change' option. Where the BG is not required, '0' should be entered in the BG field. The appraiser has the option of removing EOU notification where the importer is not found to be eligible for the exemption. (iii) Where the importer has not furnished Bond or central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Appraiser shall specify the Bond Bank Guarantee amount in system which would be thereafter processed by the AC/DC. After the assessment, printout of the Bill of Entry can be obtained. The details of the Bond / BG shall be printed on the Bill of Entry where neither Bond is debited nor is a central excise certificate indicated, the system will print the Bond / BG requirements as specified by the Appraiser. (iv) In case the importer has executed the Bond with the central excise authorities, he shall produce the procurement certificate issued by the central excise officer to the assessing officer along with the un-asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 12, wherever applicable. 14 EX-BOND Bill of Entry 14.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the related warehousing Bill of Entry (Into-Bond Bill of Entry) has been processed under ICES (Import) at the same Customs station. In the Format of Declaration at Service Center for data entry, the following details will undergo a change. Option has been enabled in ACB ( AC Bonds ) role for entering the warehousing details as per Board Circular No. 019/2016 dated 20.05.2016. Same may be used for entry of warehousing particulars and generation of Warehouse Code in the system. Type of Bill of Entry (H) For Home Consumption (W) For Warehousing (X)For Ex-Bond: Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; I-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned 'other' to be used as code - WFD60001). INVOICE PARTICULARS For Ex-Bond B/E No .-------Invoice S. No ------- in Warehouse B/E item of Import intended to be Ex-B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been assessed by the Appraising Officer, the Assessed copy of the B/E will be available for printing at service center. The same should be obtained by the Importers/ Customs Brokers from the service center operator. 14.5 Payment of Duty Payment of Duty, including e-payment, would be done in the same manner as in the case of a Home consumption B/E 14.6 Order of Clearance of Goods for Home Consumption (i) After payment of duty and completing any other requirement of debiting of Bond, license, etc. the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:- a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section; b) The goods are being cleared within the validity period of the Bond and interest, if any, on the Warehoused goods as chargeable under Section 610f the Custom Act, 1962 as per the rates specified under Section 47(2) of the Act ibid and/or any charges including fine/penalty payable, as provided under Chapter IX of the Customs Act, 1962 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking Bond or re-export Bond for availing exemption. Exemption under such notifications will not be permitted by the system if the respective Bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get the respective Bond accepted and registered ih the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the various types of Bond are as under : Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 16. Certi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the provisions of the Customs Act, 1962. Certain notifications require certificates for eligibility of exemption from various other organizations like the Ministry of External Affairs, Defence, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 18 Closure of Bond / Undertaking The Bond or undertaking would be closed by the AC/DC. When the conditions of the Bond/undertaking are complied with, the AC/DC will enter the Bond No., and the system will display all the Bs/E and related Item S.Nos. in respect of which the Bond has been debited. If the conditions of the Bond have been satisfied, the option to close the Bond may be exercised, item by item. When all the items against which respective Bond has been debited are closed, the Bond can be cancelled. However, if the Sr No. of items are closed and the Bond is not cancelled, the same will continue to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Issue of recovery notices Generating data for Issue of reminders Generation of MIS reports (ii) The Revolving / continuity bonds and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the B/E after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The Bonds will be managed centrally by Bond/BG Section. 20.2 Registration of Bond (i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties, etc,.in the system. The importer shall furnish the following details for registration: - Bonds / Undertakings 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration Number System would maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year. Bond No. shall start with Serial No. 100001. 20.3 Processing of Bill of Entry (with Bond) (i) Declaration in the Service Center (a) ln case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not registered, no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraisement: The Appraising Officer has the option to ask for Bond as a condition for assessment. The following type of Bonds can be opted for: Pr ovisional Duty Bond - General Test Bond End Use Bond / Undertaking ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) Necessary end use certificate submitted. (d) Re-warehousing certificate submitted. (e) Test results received confirming the goods as declared by the importer in the B/E. (f) Others. (Specify) Bond Ledger Format B/E No. B/E Date Type of Document (manual or EDI) Debit Amount (Specified by AO) Credit amount Date of debit / credit Officer Id. v) Timely cancellation of Bonds: Please refer to the CBEC Instruction No. 605/71/2015/DBK dated 02/12/2015 read with 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 fulfilment of their export obligation preferably through the concerned Central Excise/GST Division and accordingly ensure timely and transparent cancellation of bonds. (vi) Debiting of the Bond for manual Bill of Entry: (a) A Continuity Bond or a specific Bond shall be accepted registered in the system. A continuity Bond registered in the system can be utilized in respect of electronic as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be required in addition to the EOU / Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained in respect of EOU 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 not been entered at the time of data entry, the system will enforce Bond requirement. The Appraiser shall specify the amount of Bond and bank guarantee. The duty, if any, assessed shall be paid, as usual. The Bill of Entry cannot be registered in the shed / docks for examination and out of charge, till the duty is paid and the Bond and BG as specified have been debited. The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E. Details of a debited Bond will also be printed on the Importer's copy and Exchange control copy of B/E. (b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit, the Challan for Cash d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d under the EDI-System as a normal B/E. The Appraiser, Auditor(till such time RMS is introduced), 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. Principfes 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 the assessed copy, Importers copy Exchange Control copy of the B/E. 22. Assessment of Special Valuation Branch (SVB) 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: 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 elect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate provisions of the Customs Act will be taken by Commissioner for obtaining the documents and dispense with the EDD accordingly. 23. Anti-Dumping Duty (i) Notification Directory A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format, the Serial No. at which the goods/country/producer/exporter is appearing in the notification of the Ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at 'www.cbec.gov.in' and 'www.icegate.gov.in' websites. The directory can be downloaded from the said websites for reference. (ii) Filing of Bill O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 antidumping duty it will be rate of duty. Since the rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S. No. of item in the notification and system directory is the same . (ii) Filing of Bill of Entry The importers are required to declare the Tariff value notification number and S. No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (l) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A Notfn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... codes is given in Annexure 'E' for filing Column 39(B) (5) - CETH CODE. 27. Generai information With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following -n rmation about goods imported, in the ICES system at the time of filing of declaration Annexure 'C'. a. Brand b. Model c. Grade d. Specifications e. Any other information relevant for assessment. For e.g., specific order for imported goods passed by CESTAT, past precedent regarding classification, valuation, etc. PART- III INSTRUCTIONS FOR EXPORTS EXPORTS Computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data Interchange) System (ICES 1.5) 1. 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 Shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is required in case the agency is already registered at any existing Customs location where ICES 1.5 is operational. 2.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for NFEI Shipping Bills, the account number of the exporter opened with the Authorised Dealer of foreign exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is maintained in the ICES 1.5 on the basis of details made available by the RBI. The exporters may note that it would not be possible for the local customs officials to add the details of the AD code unless the information is available from RBI. In case the details are not available, the matter may be brought to the notice of the ICEGATE team. Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address [email protected] and the replies to the queries shall be sent through e-mails. The Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020. 2.5 Registration of bank ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce have to be used. Appendix 6 2.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.orq/etrades. A list of all relevant codes would also be available at the service center. 2.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of the DGFT Exim Licenses or Advance application, such licence/advance application should be first registered in the ICES and Licence No. or the Registration No. or advance application should be indicated against each item of goods in the Shipping Bill. However, EDI messages between Customs and DGFT for a number of licence types have been enabled. No separate registration shall be required for those licences which are received from the DGFT online. 2.13 Self Sealed Container cargo: Exporters, who are allowed self-sealing of containers, should get themselves registered in the ICES 1.5 before the goods are registered for exports.(please refer Board Circular Nos.26/2017 dt 01/07/2017, 36/2017 dt 28/08/2017, 37/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 3.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods into the Port. 3.6 It may be noted that since the document numbers are being assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, challans, would not be sequential. 3.7 The Declarations would be accepted at the Service Centre from 10.30.hrs to 16.30hrs. Declarations received up to 16.00hrs will be entered in the computer system on the same day. 3.8 Those Exporters or Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not registered within 15 days from the date of Shipping Bill, the Shipping Bill shall lapse and has to be filed again in the system. 4. Consequent to implementation of GST, certain changes in the filing/assessment of shipping bills have come into force: 4.1 The Integrated Goods and Services Tax Act, 2017, under section 16, provides that export of goods or services or both and supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit shall be zero rated supply and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:- (a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or (b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of place of delivery; and (iii) name of the country of destination. Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports) etc., as the case may be. The End Use of the Item should be declared against each of the item. 4.7 Changes in Drawback Declarations : A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has been availed for any of the inputs or input services used in the manufacture of the export goods, or that no refund of IGST paid on export goods shall be claimed. For the transition period, i.e. till the expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i. DEEC ii. DFIA iii. EOU iv. EPCG v. Any other Exim Scheme, if so required 7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. and AC/DC may call for the samples for confirming the declared value or for checking classification under the Drawback Schedule / DEEC / DFIA / EOU, etc. He may also give special instruction for examination of the goods. 7.4 If the S/B falls in the categories indicated in Paras 7.1 and 7.2 above, the exporter should check with the query counter at the Service Centre whether the SIB has been cleared by Assistant Commissioner/ Deputy Commissioner, before the goods are brought for examination. In case AC/DC raises any query, it should be replied through the Service Centre or through ICEGATE by those Exporters/Customs Brokers who are registered with ICEGATE. After all the queries have been satisfactorily replied to, AC/DC will pass the SIB. 7.5 RMS Facilitation - First Phase: When the RMS facility is launched in this site, the following procedure would be followed: (i) Movement of Shipping Bills: All the Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owed. The officer need not limit his scrutiny to the strict confines of RMS instructions. The officer has the freedom to go beyond the instructions and scrutinize other sensitive aspects of the SB which are not referred to in RMS instructions. Whenever the Officer assessing the SD feels that any specific RMS instruction is not in tune with the declaration in the SB, he/she should enter a detailed comment in the departmental comments and proceed to take decision as per law. The Risk Management System will also provide to the officers a category of instructions termed Compulsory Compliance Requirements (CCRs). This term refers to compliance requirements that have to be mandatorily fulfilled such as Minimum Export Price (MEP) and clearance from the Other Governmental Departments (OGDs) like Drug Control authorities, Inspection Agencies, Narcotics Commissioner, Ministry of Chemicals and Fertilizers etc. It may be noted that while all efforts have been made to make the RMS database containing these instructions as comprehensive as possible, certain requirements might have escaped notice. These are mandatory requirements under the Foreign Trade Policy (FTP) and other Allied Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officers shall ensure that the goods under examination tally with the declared description, including critical parameters like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc., which may have a direct bearing on classification, valuation, benefits under Export Promotion schemes etc. The examination of the goods and Let Export Order (LEO) shall be completed by the officers, only after ensuring that the compulsory compliance requirements (CCRs) mentioned in the RMS instructions are duly compiied with. Whenever the Officers examining the cargo feel that the CCRs figuring on their screen are not applicable to any specific SB/ item, they must enter a departmental comment in the SB in the EDI specifying the reasons thereof before giving clearance. It is also clarified that officers in the shed may examine a consignment even if it is facilitated and directly selected for LEO by the RMS, if they have a valid reason for doing so. However, such examination should be done only after prior approval of the Commissioner or an officer authorised by him for this purpose, who shall not be below the rank of Additional/Joint Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o required to focus on the 'data quality' of the SB declarations. The assessing officer should check the description of the item, besides the correctness of classification, valuation, claim of benefits under export promotion schemes, if any, and also ensure compliance with mandatory requirements prescribed under Foreign Trade Policy and/or allied enactments. They are required to check all critical aspects of description like brand, model, make, number, specification, grade, purity, configuration, capacity, denier etc. which may have a direct bearing on valuation, classification or claim of benefits under export promotion schemes. They shall make sure that all mandatory fields in the SB are properly filled. While discharging their functions, they would be required to follow all the existing instructions [Standing Orders on the subject. In this regard, attention is invited to Standing Order No. 18/2013 dated 13.12.2013 and Public Notice No. 42/2013 dated 13.12.2013 issued by this office. The instructions contained therein are required to be followed scrupulously. Additional information, wherever required may be sought from the exporters. However, frivolous and piece-meal quer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entify the Examining Officer (if more than one are available) who would be carrying out physical examination of goods. The system would also indicate the packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Sr. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer selected by the system for examination of the said goods. No examination orders shall 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 manual examination report. He will then mark the Electronic SIB to the Appraiser/Supdt. In charge and also forward the checklist along with the original documents to the said officer.. If the Appraiser / Supdt.is satisfied that the particulars entered in the system conform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pects, he will proceed to allow Let Export in the system for the shipments and inform the exporter. 9.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. 10. GENERATION OF SHIPPING BILLS 10.1 As soon as the Shed Appraiser/ Superintendent gives Let Export order, the system would print 6 copies of the Shipping Bills in case of Free and Scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed by the Appraiser / Shed Superintendent, Examination Officer as well as by the exporter / representative of the Customs Broker (Name and ID Card number of the representative of the Customs Broker should be clearly mentioned below his signature). 10.2 Any other certificates required for permitting export will be retained by Customs along with the Shipping Bills. 11. PAYMENT OF MERCHANT OVERTIME (MOT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges in lieu of the services rendered by the customs officers will continue. However, in respect of ports w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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. 13. QUERIES 13.1 In case of any doubt during examination, the exporter can clarify doubts to the customs officer. However, in case where the need arises for a detailed answer from the exporter, a query can be raised in the system by the Appraiser/Supdt., which needs to be approved by concerned AC/DC (Exports). The SIB will remain pending and cannot be printed till the exporter replies to the query to the satisfaction of the Assistant Commissioner/Deputy Commissioner. The reply to query if any can be submitted through ICEGATE or through Service Centre . 14. AMENDMENTS 14.1Corrections/amendments in the checklist can be made at the Service Centre provided the system has not generated the SIB number. Where corrections are required to be made after the generation of the SIB No. or, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f AC/DC (Exports) would be necessary for the purpose. The misprint copy shall be cancelled before such permission is granted. 19. EXPORT OF GOODS UNDER CESS 19.1 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 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. 20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK 20.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Dhamra Port. 20.2 The exporters who intend to export the goods through Dhamra Port under claim for Drawback are advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued for payment of drawback. The exporters are required to indicate their account number opened with the Bank. It would not be possible to acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount 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 desirous to have 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), the exporter will be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the bank branch where he operates his bank account, in addition to the core banking enabled account number, bank name and address in the prescribed format (As per the Annexure F to this Public Notice). The IFS Code No. can be obtained by the exporter from his bank branch. b) At the time of registration of the bank account with the Customs authorities the exporter will be required to produce a certificate from the bank branch, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent ('B' column of AIR Schedule consisting of rate and cap) for the said declared Drawback Tariff Item of AIR Schedule. This processing is subject to the same conditions as applicable to AIR drawback wherein there is claim for only Customs component. Suitable change in EDI is being implemented by DG (Systems). (iii) After goods are exported, the exporter may apply to the pr. Commissioner/Commissioner of Customs having jurisdiction over the place of export for fixation of brand rate under rule 7iv) However, if the brand rate request is denied after verification, the rejection letter should carry the information about the details of the eligibility for the rate and cap specified in 'A' column of AIR Schedule in terms of all the Notes and Conditions with the Schedule and on this basis the Customs shall update the record and after taking into account the payments already made, finalise the claim in terms of the AIR provisions. (v) It may be noted that only the first drawback amount processed through the EDI system is electronically validated. Therefore, wherever there is any subsequent EDI processing on basis of the AIR, this validation must be enf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Officer at the factory even prior to filling of Shipping Bill. Self-sealing facility is also available. He shall obtain the Examination report in the form annexed as Annexure'C1 'to this Public 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 'CI' 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 seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However, if seal is not fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular(s) in force and as per the statutory requirements of the relevant Customs Notifications, 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). 22.3. 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. 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in Annexure D (Export) along with Annexure A (Export). 22.9 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 TTEM S.NO. IN EPCG/DES PART E of Annex. D (Export). b. If the 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/Customs Brokers are required to give S.No. of inputs in Part-C of the DES Book and Exporters need not fitl 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 St. No. th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith a declaration of eligibility for the rate and rebate. OPTING FOR ROSL SCHEME: The claim cum declaration of eligibility has to be made by the exporter by using specified scheme codes for drawback exports, at the item level. The options in permutation with the ROSL Scheme are being provided with separate scheme-codes as listed below: Scheme Code Description 60 Drawback and ROSL 61 EPCG, Drawback and ROSL 64 Drawback, Spl AA ( 4.04A) and ROSL 65 EPCG, Drawback, Spl AA(4.04A) and ROSL For EDI shipping bill, selection of the scheme-code involving ROSL scheme at the time of export shall itself amount to making claim cum declaration of eligibility. For EDI shipping bill this shall be the only means to make the claim. Any other means of claim shall not be accepted. In the absence of proper scheme codes, the ROSL benefit would not be available. ROSL R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Drawback) providing the details of all Authorized Dealers (AD), their codes and addresses through which they intend to realize the export proceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. b. The system would generate on all Shipping Bills, the due date for submission of BRCs. c. The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any, allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. Such certificates shall be furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k. The BRC entry module also enables the Department to remove the list of S/Bs from the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 28. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to the Board's Circular is not submitted by the exporter within the prescribed period. 29. IGST Refund One of pre-requisites for claiming IGST refund electronically through ICES 1.5 is that the exporters should have a bank account and also GST 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. 29.1 Registration of Bank Account The IGST Refund Scheme is similar to drawback scheme. IGST amount processed under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... odify/amend the bank account details and GST Registration number. It may be noted that registration of bank account and GST Registration number has to be done at each customs location separately. While capturing GSTIN in ICES 1.5, the system will validate the details available from GSTN and only on successful validation, data will be saved in ICES 1.5. it may be added that GSTIN has to be provided to claim IGST Refund through ICES 1.5 29.3 Salient features of processing of IGST Refund through ICES 1.5 : (a). IGST Refund through ICES 1.5 shall be claimed by exporter by declaring Y in relevant field at the time of filling of shipping Bill and declaring IGST serial no. (b). Shipping Bills with only IGST Refund amount will move directly in scroll in queue after EGM is filed. However drawback shipping bill having IGST Refund also will continue to move to DBK Superintendent screen and DBK-AC screen (in case DBK is more than ₹ 1 lakh). (c). In the final scroll, a single amount indicating DBK and IGST Refund amount shall be shown against Shipping bills. However print copy of Scroll shall contain a consolidated breakup indicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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