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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 ..... 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 documents at a single point only with the Customs and the required permission, if any, from other regulatory agencies would be obtained online without ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 register themselves in the ICES at any of the ICES enabled Custom Stations. (Format of registration is attached as Appendix 3) 1.4 Exchange Rates of un-notified currencies The ICES maintains exchange rates in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 detailed information for registration at the ICEGATE may be obtained from the web-site "http//:www.icegate.gov.in". For remote filing of Bill of Entry, National Informatics Centre(NIC) has developed a software which is free of cost and can be downloaded from the NIC web-site. (http://ices.nic.in/ices/aspx) 1.11 Service Centre cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Manifest can also be electronically filed through ICEGATE on 24 hours basis. The IGM/SlGM/SMTP/Consol Manifest should be presented at the service centre counter in the prescribed Performa. A checklist would be generated by the Service Centre which would be verified by the authorized representative of the Shipping line and given to the service centre operator for submission after corrections, if any. 2.2 Amendment of IGM after Entry Inwards: In ICES System, the IGM is amended in 2 situations: a. When there is any change in the cargo or container parameters (like amendment, deletion, supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 credentials and then. click on My e-Docs link provided in the menu. The step-by-step procedure for upload of documents is provided on the website. The authorized persons must ensure that they have uploaded all the necessary supporting documents and obtain Image Reference Number (IRN), which has to be submitted in a separate table while submitting the job for BE generation while filing through the Service Centre or through ICEGATE.. 3.1 Filing through Service Centre (i) The Customs Broker/Importer should furnish information in 'Annexure C' and present the same to the service centre operator along with copies of import invoice and packing list. The information furnished in Annexure 'C' should be correct, complete, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 system as is indicated in Annexure 'C'. On completion of entry of data, the system shall assign a Job No. and generate a Check List which is a draft Bill of Entry. The service centre operator shall print a copy of the Check List and hand over the same to the Customs Broker/Importer. The Customs Broker/Importer shall check the correctness of the data entered in the system. If any error is noticed, the error shall be circled in bold ink and correct detail should be written. The corrected check list duly signed by the Customs Broker/Importer should be handed over to the service centre operator for entry of corrected data. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/lmporter for re-confirmation. This process would be repeated till the Customs Broker/lmporter signs a clean checklist as a token of correctness of the entered data. (ix) The Operator shall enter the authenticated electronic che ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of certificate, Certifying Authorities credentials, Public Key, Certificate Revocation List (CRL) status and the result of authentication and integrate the data into ICES database. The data so integrated will also have a flag to indicate that the submitted document was digitally signed. (v) The Customs officers will be able to identify on the system whether a particular electronic document filed has been authenticated by signing with Digital Signature Certificate or not; (vi) On successful remote submission of data, the ICES will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of Entry the Customs broker /Importer has to ensure correctness and validity of data entered failing which the data will either be rejected by the ICES or incorrect information shall be incorporated in the submitted Bill of Entry which shall lead to problems of amendments. Remote EDI filing software developed by NIC is provided free of charge at ICEGATE website. (vii) The instructions specified in 3.1 (iii) to (vii) may be kept in mind while filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apportionment to the respective states. To summarize, Every Importer needs to declare their State of Destination as State Code, GST Type and GSTIN/Identification Code in their Bill of Entry. It may be noted that benefits of Credit flow can happen only when GSTIN is quoted correctly and is matched with GSTN; Valid or active Provisional ID can be quoted in lieu of GSTIN. However, credit would flow only when the same Provisional ID is used to file returns. 4.4. Seamless Credit flow based on Online Reconciliation of IGST with GST Return: In the Pre-GST Era, physical copy of Bill of Entry needs to be submitted to avail the input tax credit of Additional Duty of Customs. Similarly, Physical application along with supporting documents needs to be submitted as per laid out procedure for refund of Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Such a Bill of Entry on which query has been raised, is automatically pulled out of assessment queue till reply online/through service center is received from the importer. 4.1 Facilitation of Bills of Entry by RMS for faster clearance of such goods On submission, Bills of Entry would be assessed for risk based on certain dynamic parameters. A print-out those Bills of Entry facilitated by RMS, will be made available to the Customs Brokers/ Importers for payment of duty and getting the goods examined, if required, and for out of charge. It may be noted that the Risk Management System(RMS) may not be rolled out alongwith EDI. RMS maybe introduced depending upon the number of documents processed. 4.2 Second Check Appraisement In case the Assessing officer does not agree with the' self-assessment of duty, he shall raise a query in the system. On approval by the AC/DC (Group), the query will be printed in the Service Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Officer is not in agreement with the assessment, then he shall indicate his objection online and forward the document back electronically in the system to the Assessing Officer for consideration of the audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled, the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is rolled out for this location. 4.5 Printing of Assessed copy of Bill of Entry After completion of assessment, print out of one assessed copy of Bill of Entryshall be generated by the system. The print of the same can be obtained from service centre or at the premises of the Customs Broker/lmporter from where the Bill of Entry had been submitted to the Customs system. 5. Payment of Duty and electronic transmission of Delivery Order After the assessment is completed, assessed Customs copy of the B/E would be made available to Importer/Customs Broker. The assessed duty shall be paid through the Customs E-payment gateway in the ICEGATE portal. It is mandatory to depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f. Number of Packages; g. Types of Packages (such as pallet, box, crates, drums etc.). (ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever prescribed. After the examination report is entered in the System the Bill of Entry shall move to Appraiser/Supdt.screen for out of charge. The signature of the Customs Broker/ Importer shall be obtained on the report, in token of that the goods have been examined in their presence. Name of the Customs Broker/ Importer should also be recorded along with his I-Card No. In case of first check Bill of Entry where examination has already taken place and assessed duty had been paid, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge. Also, in cases of facilitated Bills 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 of the Bill of Entry by the Inspector/Examiner. 6.2 All the above documents, except original Licence, will be retained by the Customs at the time of giving 'out of charge'. Hence, only the certified photo copies of Delivery Order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of data entry and submission, the Job No and details of the Job shall automatically move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on approval of AC/DC, the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of Entry thereafter will be processed in the same manner as any normal Bill of Entry. 8. Amendment of Bill of Entry 8.1 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 E/DC, the amendment will get incorporated jn 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. 8.2 After Out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemes issued by DGFT would be received online by Customs. Such licences would be subjected to the prescribed online validation checks at ICEGATE and thereafter, the same would be available for use by exporters at the port of registration for imports. Details of such licences would also be available on the home page of website, www.icegate.qov.in. (iii) The present procedure of registration of file number/licence number and obtaining a Customs registration number at this port would be dispensed with and henceforth the licence number and Customs Registration Number would be one and same. As the licences issued under DES/EPCG will now be received online from DGFT and would be available at this port, Importers would be required to produce the hard copies of licences issued by DGFT alongwith bonds/LUTs and monitoring such bonds/LUTs. Importers are required to quote the licence number on the respective import documents in case they intend to use the licences. No manual debits would be made in the hard copies of the licences at the time of assessment of Bills of Entry for imported cargo. Licences which have been partially utilized shall be registered in the system only for the balance a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firming the correctness of the data entered in the system. Service center operator will make the correction, if any, and will return the same to the RA holder. 11.4 Issuing TMs Transfer Release Advice will be issued for utilization of a licence at any other Customs station. No TRA needs to be issued for Customs location operating of ICES Version 1.5. TRA shall be issued only for non-ICES location. All TRAs against the licences registered in the system shall only be generated from system. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-'D'. Data entry will be done by the registration clerk. A check list will be printed for verifying the correctness by the applicant and for his signatures. Correction, if any, will be carried out by the registration clerk. The authorized Appraiser will thereafter verify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be perm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... debit against another license or for normal assessment. Bond/BG details should also be provided wherever so required. (iii) After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer / Customs Broker. The Importer/ Customs Broker will check the details entered in the system and errors, if any, shall be pointed out to the service center operator for carrying out corrections in the system. The Customs Broker/ Importer, before returning the check list to the operator for submission of B/E in the system, should ensure that licence details are also correct. The operator will exercise the option of submission of B/E in the system. After submission of the B/E in the system, a check list of submitted B/E should be obtained by the Customs Broker / Importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for making debit in the Bond, etc. 11.9 Assessment of B/E (i) For ease of distribution of various categories of documents among the officers, provision has been made in the system to create any one or mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Assessee's Excise Control Code) 9. Central Excise office location code Commissionerate Division Range Separate Registration need to be made for each factory (based on the various branch codes of the IEC) in case a 100% EOU has more than one factory. 12.2 Filing of Bill of Entry Entry of Bond details (i) In the Annexure 'C' format for declaration for data entry, S. No. 18 has been added to capture the details of registration of various Bonds including the Bond for 100%EOUs. (ii) For a Bill of Entry for imports by 100% EOU indicate: - "Y" for Bond No………. if Bond is already executed 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 regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall retreive the relevant Bill of Entry on the screen and complete the assessment on the system after scrutiny of the documents. The system will display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details of EOU approvals. (ii) In case the importer has already executed the Bond and it is registered in the system, the system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser desires to change the amount for debiting the Bond, he can 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond. 13A: Availing Exemption under Chapter 3 Schemes: The scrips issued under chapter 3 of the FTP 2015-2020 would follow registration as prescribed in para 12.1(ii). The scrips issued under older FTP would follow registration prescribed in para 12.1 (i). The other applicable procedures as prescribed in FTP and Customs notifications, circulars etc would be same as detailed in para 1 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 locati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e endorsement on the B/E with respect to debit of Bond amount and other details. 14.4 Printing of Assessed B/E After the B/E has 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/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification. For this purpose, a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use Bond, undertaking 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. Certificate from CEX/GST Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise/GST authorities in terms of the Customs (Import of Goods at Concessional Rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 be used if there is a balance in the Bond amount and the validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of record. 19. Assessment of Goods under Chapter 55 of Customs Tariff (i) In case of goods o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 10. Cash Deposit YIN 11. Remarks * For Bonds already executed, the existing balance would be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7 .Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ber 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: * Provisional Duty Bond - General * Test Bond End Use Bond / Undertaking * Transit Bond * Provisional Duty Bond - Project Imports * Extra Duty Deposit * EOU Bonds * Warehouse Bond B/E Type 'W': Warehouse Bond is mandatory. EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement Certificate from Central Excise/GST authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount at the BE level. AC/DC has to confirm the action of Appraising Officer (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 require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as manual Bills of Entry. For debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer. In respect of Bills of Entry where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the Bond in the system and utilize it against a manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving Bond. (b) Consequent upon the introduction of the Bond Management System, the Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry. is briefly indicated below:- (vii) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as 'W'. The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the designated bank like duty and fine/penalty. (c) Facility has also been provided to the group Appraiser and AC/DC.in ICES 1.5 to finalize assessments of provisionally assessed Bills of Entry by 21. High Sea Sales Consignments (i) This category would cover all imports where the goods have been transferred by the original importer by sale or otherwise before their clearance from Customs. The EDI system has been designed to provide for both the options, namely, the ultimate buyer paying a percentage loading over the invoice price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local invoice to arrive at the final assessable value. (ii) If the goods have been purchased on High Seas Sales basis, option 'Y' should be indicated at S.No 5C in the format. The IEC & Branch code of the original importers, i.e., Seller of goods on high seas, should be indicated. In the field of invoice details after the field of currency, new fields for indicating the costs incurred over and above the invoice value for purchasing goods on high sea sale have been added. Where such expenses are incurred, (whether actually paid or payable) as a perc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n be presented to Import Shed and EDD payment will be verified in the system by the Shed Appraiser/Superintendent. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and also ensure that details are available for that Bill of Entry. 22.2 Post clearance: After final order is issued by the Special Valuation Branch, the final assessment shall be carried out in the system. 22.3 Renewal of SVB Orders and Ongoing SVB inquiries: Please refer to the CBEC Circular No. 04/2016 dated 09/02/2016 For Renewal of SVB orders, a system of one time declaration is provided to the importers whose SVB orders are pending for renewal before the SVB. The concerned importers shall submit a declaration in the prescribed formats (ANNEXURES- 1 & 2 attached to the CBEC Circular 04/2016) by 31/05/2016 to the jurisdictional SVB. The SVB shall dispense with the process of renewal if the importers file the declaration in Annexure 1 and ensure that the concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 AD Notfn IS No PS No QTY Exemp. NotfYr Sl No. CTH Notfn. Sl No. 1 2 3 4 5 6 7 8 9 10 Abbreviations in Col. (3) above refer as under. AD Notfn. = Anti-dumping notification number/year I S No. = Item S. No. in the notification PS No.= Producer/exporter S. No. against the respective country QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details. (iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which the anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which, the anti-dumping duty is leviable has to be also declare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of assessment will get a systems alert for tariff value. The Appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The Tariff value will be printed on the check list as well as on the copies of Bill of Entry. 26. Levy of Addl. Duty For Non-Excisable Goods: In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure 'E' for filing Column 39(B) (5) - CETH CODE. 27. 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 -nörmation 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 ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... selves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 2.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Shipping Lines/Agents at the Gateway Ports. Before filing EGM, the Shipping Lines/Agents should register themselves in the ICES at any of the Custom Stations where ICES 1.5 is operational. They would be required to furnish information as per Appendix 3. No re-registration is required in case the agency is already registered at any 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 mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrencies in the list of currency codes appended to this Public Notice have to be used. Use of any incorrect cbde will result in incorrect conversion of the currency into Indian Rupees. Appendix 5 2.10 Country Codes: Wherever in the Shipping Bill / EGM, reference is required to be made to the name of the country, the appropriate Code of the country as indicated in the list of country codes appended to this Public Notice 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 typ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the operator will be printed by the Data Entry Operator and handed over to the Exporters/Customs Broker for confirming the correctness of the electronic declaration. The Customs Broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... software from NIC website link which has been provided at ICEGATE website free of charge.. 3.9 The validity of the Shipping Bill in EDI System is fifteen days only. Therefore, if the export goods are 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the supplier cum exporter in compliance with the GST Invoice 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 trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 Shipping Bills filed electronically in ICES will be perused and processed by RMS on submission and also after every amendment. The output of RMS processing will be communicated to ICES. The RMS output will determine th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions. 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 Acts which must be fulfilled before allowing clearance. In case it comes to the notice of any officer that a specific requirement is not listed, then he shall communicate the same immediately to the local Risk Manager, who in turn will inform the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, 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 Customs and after recording the reasons for the same. A brief remark on the reasons and particulars of Commissioner's authorization shall be made by the officer examining the goods in the departmental comments in the EDI system. (vi) Let Export Order (LEO): Even though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 queries should be avoided and the query should be detailed and cover all aspects. The Additional/Joint Commissioners in-charge of Export shall monitor the queries closely. (viii) Recall of facilitated Shipping Bills: Recall of SB and subsequent reassessment of the facilitated Shipping Bills (where no assessment and no examination a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 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 declaration in SIB and the documents or physical examination report, the Appraiser / Supdt. w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 where 24X7 customs clearance is in vogue, no MOT charges are required to be collected in respect of the services Drovided by the customs officers. 11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M. However, if the goods are examined a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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, after the goods have been brought into the docks/CFS, amendments will be carried out in the following manner. 1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) may allow the amendments. 14.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner (Exports) will approve the amendments on the system. Where the. print out of the SIB has already been generated, the exporter wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 accept any shipment for export under claim for Drawback in case the account number of the exporter is not indicated in the declaration form. 20.3 The exporters are also required to give their account number along with the details of the Authorized Dealer bank through which the export proceeds are to be realized. 20.4 As indicated earlier Export declarations involving a drawback amount of more than Rupees One lakh will be processed on the system by the AC/DC before the goods can be brought for examination and for allowing "Let Export". 20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the Customs and Central Excise Duties Drawback Rules 1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice 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, where he operates his bank account, certifying the correctness of the IFS code and bank account number of the exporter and a copy of the same shall also be submitted to the authorized bank branch at the EDI location. c) Whenever there is a change in the exporter's bank account number the same procedure is required to be followed by the exporter for fresh registration of new bank account number. d) State Bank of India, Dakshin Dhamra Branch, Dhamra, Bhadrak is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less than the entitled amount, then the exporter can file an application for supplementary claim for the additional amount. For such claims, af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 enforced by the Customs officer for the total drawback amount against relevant tariff item. 20.11 Special Advance Authorisation Scheme: i) To give effect to the Special Advance Authorisation Scheme, the Notification No. 45/2016-Customs dated 13th August, 2016 has been issued providing exemption to fabrics (including interlining) from import duty subject to conditions specified therein. Further, Notification No. 110/2016-Customs (NT) dated 13th August, 2016 has been issued providing, subject to the specified conditions, the alternative All Industry Rates (AIRs) of drawback in the Drawback Schedule for the exports made against the Special Advance Authorisation in discharge of export obligations in terms of Notification No. 45/2016-Customs dated 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 22.1 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 is operational at this port in respect of DES / EPCG licences issued on or after 30th September 2008. As per the procedure prescribed by DGFT, exporters have to apply for Advance licenses under Duty Exemption Scheme (DES) and licenses under Export Promotion Capital Goods Scheme (EPCG) to DGFT. As per the Handbook of Procedures Vol l, exports under DES can be started immediately on ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 30th September 2008 by DGFT. The existing procedure in case of manual registration of nos./Licenses/Authorizations issued under these schemes on or upto 30th September 2008, would continue to be followed. 22.6 In case of EPCG/DES (except those issued under Scheme Code 17) issued on or after 30th September 2008 there is no need of any registration at this port. However, in case of EPCG/DES issued prior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping Bills under the aforesaid schemes including those under the claim for Drawback should first get their EPCG/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iption 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." the relevant Serial No. of the Schedule relating to Cess should be mentioned 23 EXPORT OF GOODS UNDER DFIA SCHEME The details pertaining to export products i.e. input materials utilised as per SION should be clearly mentioned at Annexure A (Export) at the time of filing. 24. Stuffing Report After the LEO is given in the system by the proper officer, the Container shall be stuffed with the goods and sealed and a stuffing report shall be entered in the System by the designated officer. The officer designated to supervise stuffing of containers is expected to enter the stuffing report on the same day. 25 Rebate of State Levies on Textile garments Attention of Exporters/ Customs brokers/ members of Trade is invited to the Scheme for implementation of Rebate of State Levies on textile garments (ROSL) notified vide Notification Nos. 12020/03/2016-IT dated 12.8.2016 and 31.8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified in the ROSL scheme. (For further details refer to Para 7 of CBEC Circular 043/2016-Cus). To facilitate exporters, necessary changes have been made to 'select the rebate amount in the shipping bill check list, during export processing and in the print out of post-LEO shipping bill. [While changes have been made in the Service center checklist. RES providers may provide similar option in their packages for facilitation of tradel. Ensuring availment of ROSL: The following changes have been made in the Shipping Bill Checklist & ICEGATE for Exporters to confirm that their choice has been reflected correctly in the system. 1. The ROSL Amount is printed at the Shipping bill level as well as at the item level for the items where option has been exercised by giving a scheme code. 2. The option and total ROSL amount thus claimed is reflected in the SB Enquiry available on the ICEGATE website. 3. Declaration-cum-eligibility as detailed below is printed on the checklist. I declare that, I have not claimed or shall not claim credit/ rebate/ refund/ reimbursement of these specific State Levies under any other mechanism and I am eligible for the rate and rebate claimed for. Fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be submitted after 1 StJuly, 2017. e. Such certificates shall be filed by the exporter AD -wise at each port. The relevant date for filing certificates shall be calculated from the date of let export order (LEO) which is the date when the export goods are permitted to be exported. An endorsement on the exporter's copy of S/Bill would be made specifying the due date for realization of export proceeds. f. The system shall indicate list of the shipping bills under drawback where the BRC/negative statement has not been furnished by the exporter within the prescribed date. The Assistant Commissioner / Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for an individual exporter by entering the IE code of the exporter and accordingly initiate action to recover drawback. g. The BRC entry module gives three options for entering the details of foreign exchange realization. h. 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this purpose, the exporters are required to register with Customs, the Indian Financial Service Code (IFSC) of the bank branch in which exporter wishes to receive the IGST Refund amount, the core banking enabled account number, bank name and address, using "Annexure-R enclosed with Board's circular. The procedure for registration of bank account is the same as existing procedure for registration of bank account for receiving drawback amount. The Customs officer having "CLK" role will enter these details in ICES 1.5 and generate a checklist. Exporter/ his authorized representative will check the checklist and confirm its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who have their bank account numbers registered for drawback purpose need not register their bank accounts again. The existing account itself shall be used for crediting IGST Refund also. It may be added that there is no option of having separate accounts for drawback and IGST Refund. 29.2 Registration of GST registration number Besides bank accounts, each exporter cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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