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TMI BlogLaunch of Indian Customs EDI System- (ICES 1.5) for Imports and Exports, at Kollam Sea Port (INKUK1), Pallithottam P.O, Kollam, Kerala -691006X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Under the EDI System, the Bill of Entry shall be filed electronically and shall be processed online in an automated computerized environment. Certain declarations and certificates, etc., in original, wherever required shall continue to be attached with the assessed copy of the Bill of Entry when the same is presented in the Import Shed for the clearance of goods. The requisite documents also can be called for by the Appraising Group, if required, while acting on the Bills of Entry. There are certain pre-requisites for filing the electronic declarations which are required to be complied with before filing the Bill of Entry. 1.1 Registration of IE-Code of the Importer (i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the Indian Customs EDI-System (ICES) on a daily basis. ICES automatically register the IE-Codes after confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill of Entry, the importers are advised to check from the DGFT as to whether their IE-Code has already been transmitted to ICES. If their IE-Code has not been transmitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, in respect of the currencies which are not covered in the notifications of the Ministry of Finance, the concerned Bank s certificate indicating the exchange rate applicable for the date on which the Bill of Entry is filed should be obtained by the Customs Broker/ Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in the respective field while making entry of B/E data and should be presented along with assessed copy of B/E at the time of taking out of charge, to the Customs officer. 1.5 Currency Codes For indicating value of goods, freight, insurance, commission, etc., codes specified against the respective currencies indicated in the list of currency codes appended with this Public Notice should only be used. Incorrect code will result in incorrect conversion of Indian Rupees. (List of Currency Codes attached as Appendix 4 ) 1.6 Units of Measurement Codes Against any quantity of goods, appropriate Code indicated against the respective measurement in the list appended with this Public Notice should only be used in the Bill of Entry and IGM, as the case may be. It is further infor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice center at the Sea port on payment basis. The schedule of charges for various types of services payable at the service centre are indicated below which shall be subject to revision from time to time. The schedule of charges for data entry in the Centre shall be as follows:- I SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE For manual documents getting data entry done at Service Centre (i) Bill of Entry/Shipping Bill having up to five items: ₹ 80 (ii) Each Additional Block of five items: ₹ 10 (iii) IGM: ₹ 80 (iv) EGM: ₹ 80 (v) Other documents (such as UAB, Transhipmente tc) : ₹ 80 (vi) Amendments to original declaration by customer in BE/SB/Other documents: ₹ 10 (vii) Queries (including reply feeding): Nil for 3 queries and ₹ 10 for each query thereafter. (viii) Printing check list: NIL (ix) Printing of assessed documents (SB/BE/ OOC/ LEO/Challan etc): NIL II. SERVICE CHARGES FOR RES DOCUMENTS ICEGATE or any other mann ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able at ICEGATE Website http://www.icegate.gov.in at http://www.icegate.gov.in/ ICES 1.5.htm. The Shipping Lines/Steamer Agents/Consol Agents may prepare/use their own software for filing IGM/ EGM/Consol IGMs in prescribed message exchange formats. 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, supplement). b. When Consol manifest is filed In both the cases, the IGM line information is substantially altered. Further, there are cases of amendment to consol manifest too, 2.3 For amendment of IGM and Consol manifest at the Gateway Port, System level approval by Customs Officer is required. Hence the following procedures are followed for IGM/ Consol amendment. (i) IGM/Consol amendments applied before grant of Entry Inwards in System do not require Assistant Commissioner (Import) s approval and the same can be carried out. (ii) All such amendments made after grant of Entry Inwards will require Assistant Commissioner (Import) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond: Given by the applicant (MLO) (b) 3rd Party Bond: Given by destination Carrier Agents In case of 3rd Party Bond, necessary one-time authority has to be given by the Carrier Agents to the applicant (MLO). 5. Transit Bond: The CFSs are required to register a Bond for movement of Containers to CFS. Bond Type is TR' (Transit Bond - which is a continuity Bond) for movement of container with cargo from Port to CFSs. Bond Type 'General Bond (GB)' is also allowed. BG rate, if applicable, is governed. As in TP movement, there are 2 kinds of Bonds for container movement to CFSs. (1) 1st Party Bond: Given by the applicant (MLO) (2) 3rd Party Bond: Given by destination CFS/Custodians. In case of 3rd Party Bond, necessary one-time authority has to be given by the CFS to the applicant (MLO). 6. Empty Container Movement: Till now, Empty Containers imported by Shipping Agents are manually cleared. Following procedure is laid down to handle the movement of empty Containers through ICES: a. Empty Containers Movement shall be processed in the same way as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he transhippers (parties) may execute bond and Bank Guarantee taking the following factors into consideration: i) the average value of cargo per container transshipped by them in past. ii) The time taken for producing the landing certificate. iii) The volume of the cargo handled by them. iv) Average number of containers likely to be in transit at any given point of time. 7.4 Based on the above, the concerned transhipper can execute Bank Guarantee. However, as a measure of simplification the Kollam Port indicates the average value per container as ₹ 3,00,000/- per 20 feet container and ₹ 5,00,000/- per 40 feet container as guideline value. Such guideline value may be adopted by the transhippers for arriving at the notional value of transshipment cargo. 7.5 When the container is allowed for transshipment, the bond value will be deducted to the extent of notional value of the cargo and 15% of such notional value will be deducted from their Bank Guarantee account. As and when the landing certificate is produced the amount debited from the bond and Bank Guarantee limits would be credited bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the transshipment application would be handed over to the Transshipper and fourth copy is retained for record in Port. The Carriers are responsible for the safe custody of sealed cover and will hand over the same to the Customs authorities at the ICDs for necessary further action. 7.11 The details of the transhipped cargo shall be verified by the customs at the destination ICD, with the help of the IGM copy. If any discrepancy is noticed, the same may be recorded in the landing certificate. The transshipper should bring the landing certificate duly certified by destination customs within 30 days from the date of permission of transshipment application and submit the same to the Superintendent, CMFC, Kollam Port for giving credit in the bond/Bank Guarantee and for reconciliation of record. A copy of closure Report will be sent to Manifest Clearance Department (MCD) for closure of manifest. 7.12 If landing certificates are not produced within the stipulated time, the Running Bond/Bank Guarantee shall be immediately enforced by the Superintendent (CMFC, Kollam Port). On the basis of the remarks on the landing certificates from the ICD action should ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e containers pass through the Port Gate, the Preventive Officer / Inspector at Port Gate shall verify/enter the container particulars in the ICES System. In respect of containers transhipped from Kollam Port to any of the CFSs falling within the jurisdiction of the Kollam , the first copy of the movement application will be retained in Port itself for office record. The other four copies will be returned to the party, out of which the Transhippers will hand over the second copy of the TSA to Kollam Port for processing EIR/VT as the case may be. The remaining three copies of the transhipment application shall be produced to the Preventive Officer/ Inspector at Gate. The Preventive Officer/ Inspector at Gate shall verify the load port seal, affix a Customs one time seal on the container, and endorse all the three TSA copies with the details of the number and intactness of the load port seal and also enter/record the serial number of the Customs One Time seal. 8.5 The Preventive Officer/ Inspector posted at the CFS concerned, at the time of receiving the container shall verify the seals on the containers with reference to the endorsement made by the Preventive Officer / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also fix their own OTS. Survey, if any, to be conducted at the instance of Custodian Kollam Port / Steamer Agents by opening the import container, the same can be done only in the presence of Superintendent / Preventive Officer / Inspector in charge of Kollam Port gate. 9. The IGM / SIGM /SMTP /Consol Manifest should be presented at the service centre counter in the prescribed Proforma (Annexure B). 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. 9.1 Apart from filing of SMTP/Consol Manifest through service centre, the Shipping lines would continue to file a hard copy of the SIGM with the authorized officer of the Customs at the said ICD. 9.2 Amendment in the IGM/SMTP/Console manifest after submission shall be carried out only after the approval from the designated Customs authority, i.e. DC/AC concerned. Amendment request shall be entered in the system at service centre. On submission in the system it shall appear before the designated officer for approval. If the designated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, i.e., complete information of items in one invoice must precede information of the items in the second invoice. (iv) If the particulars of classification are the same for the next item, the word do will be accepted by the system. (v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted. (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 feed first 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 of Notification No.021/02 (list 37, Sr. No. 19). This entry would be describ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen from the website www.icegate.gov.in. They can download the Remote EDI filing software from the NIC website link which has been provided at ICEGATE website. Software of NIC is free of charge. On successful submission of data from their premises, the ICES will generate a Bill of Entry Number and return message 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 the correctness and validity of the 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. 12. Processing of Bill of Entry for Assessment (i) Once the Bill of Entry is submitted in the system, the ICES validates the details from various directories maintained in the system and calculates the value from the foreign currency to Indian Rupees applying the exchange rates as applicable on the date of submission of the Bill of Entry in the system and determines the assessable value for levy of duty. Directories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll reply online/through service center is received from the importer. 12.1. RMS facilitation. Facilitation of Bills of Entry in respect of certain goods using RMS for faster clearance of such goods Bills of Entry in respect of the items under RMS facilitation would be assessed for risk by the System immediately on their submission and a print out of the assessed Bill of Entry along with 3 copies of TR-6 challans 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. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are concerned, the debiting in the License, etc., would be required to be done by the Superintendent in the Import Shed. Examination of such goods would be carried out as per the prescribed norms. 12.2 Second Check Appraisement The electronic B/E will be assessed on the basis of the claims made in Annexure C . In case the Assessing officer does not agree with the claim regarding tariff classification, notifications, declared value, etc., he shall raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been written along with the original invoice and other import documents necessary for assessment to the concerned Group Superintendent. The Assessing Officer, if satisfied, shall 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 TR-6 challan and shall deposit duty amount with the designated bank. 12.4. 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 Superintendent. If the Audit Officer is in agreement with the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the Audit 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w, (the documents should be arranged in a file cover in the following order):- i. Assessed copy of Bill of Entry ii. Duty paid challan in original iii. Copy of Delivery Order Bill of Lading iv. Invoice in original iv. Packing List in original v. Certificate of origin, in original, if required. vi. Exemption Certificate, in original, if the notification so requires. vii. Copy of the Bond or undertaking executed, if any. ix. GATT declaration duly signed by the importer. x. Technical literature, if required. xi. Licence, in original, and a photocopy of the licence. xii. Any other document/ certificate necessary for the clearance of goods. (ii) The Inspector will complete the goods registration and examine the goods, wherever prescribed. After the examination report is submitted in the System, as well as on the hard copy of the assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Superintendent screen for out of charge. The signature of the Customs Broker/ Importer shall be obtained on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packages, etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs Broker after enclosing the Gate Pass No. and date on the same. 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. 14.7 The Customs copies of the Bills of Entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries. After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record purposes. 15. Section 48 Cases Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the port, on completion of data entry and submission, the Job No and details of the Job shall automatically mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and the B/E already filed will automatically get cancelled by the system. 19. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT Licence / Bond,etc. 19.1 Imports under DEPB Scheme DEPB Licenses shall be electronically transmitted by DGFT to the Customs system after the Shipping Bills get transmitted online to DGFT from the Custom. Such DEPB licenses shall automatically be registered in the ICES and can be utilized for debit against a Bill of Entry after approval by the Proper officer in the system. If the DEPB license has already been partially utilized, the same shall be registered in the system only for the balance Credit and FOB of exports available for further utilization 19.2 Verification of the DEPB The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... res with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of RA against a DEPB will be entertained for un-registered DEPBs. The DEPBs which have already been partly utilized prior to the introduction of on-line processing will be registered for the balance duty credit and FOB of exports in the manner as stated above. In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner. 19.4 Transfer Release Advices (i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online debits against a Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common Ledger of licences shall be centrally maintained in the system for debits in respect of the Bills of Entry filed at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall be issued for NON EDI Locations which are still operating manually. For this, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 19.6 Claim of Exemption against a DEPB / DEPB-TRA (i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure C . If exemption is also claimed against a DEPB under Notification 034/97-Cusdated 07.04.1997, the entries shall be made in Annexure C under Serial No.39E. For DEPBBs/E, the scheme code is B ; therefore while claiming exemption under the DEPB, B will be entered in column 1 of Sl.No.39E. Similarly, codes will be assigned to other schemes when they are brought on ICES. (ii) In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. The System will det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment and signatures on the debit sheets of the DEPB scrips. The Superintendent/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case, where importer wants to clear some quantity under DEPB Scrip and balance on duty payment, then he should clearly indicate intheB/E, the quantity/Weight for which he wants DEPB/payment of duty. (ii) After assessment by Superintendent, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan(if any)and duty will be paid as usual. This procedure will be in place till RMS is introduced. (iii) Where the Appraising Officer / Supdt, during the process of assessment, denies the exemption claimed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 20. 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 of exemption notifications will be processed under ICES 1.5. The procedure mentioned below will be followed: 20.1 Registration of Licence (i) Before filing of a B/E under any of such Export Promotion Schemes, the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in the form as per Annexure-A. The form is common for all types of licences, some of the fields may not be applicable to a category of licence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rk will make correction, if any and will return the same to the licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further. License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Superintendent for registration and take possession of the same after registration. 20.2 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 promo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry 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 Superintendent 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 Superintendent for record. No amendment of TRA will be permitted after it has been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be re-credited by entering the unutilized TRA. No TRA will be issued manually. 20.6 Debiting Of Licence For debits of licence value and quantity, in the case of electronic Bill of Entry, the system shall make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting against manual B/E, the figures of value and quantity will be entered by the Superintendent in the system through a Menu for this purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... item will be 0 therefore, for availing benefits of exemption notification in respect of spares Item S. No. 0 should be indicated in column 9 of the Format indicated above. Against one item in the B/E, only one licence will be debited. If the Qty / or value in the licence is not sufficient to cover whole qty / or value of an item in the invoice, the invoice qty should be split in to a separate item in the B/E for 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, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f exemption. The debits of licence will automatically reverse when exemption notification is denied. The procedure of assessment will be similar to DEPB imports. (iv) In respect of a manually assessed Bill of Entry, details of value and quantity will be debited in the system by the Superintendent at the time of assessing a B/E a print of details of debit will be taken for records. 20.11 Printing of the Assessed B/E After assessment, the printout of assessed copy of the B/E will be taken by the Importer/Customs Broker from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of licence for value/ qty and debit of Bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence. 20.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same as already mentioned above in this Public Notice. 20.13 Port Restriction under Exprt Promtion or Duty Exmeption Schemes Wherever port restriction has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties; 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 in 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 , i.e. NONE. The data entry operator shall enter the related option Y or C and enter the details of the Bond or the certificate, as the case may be, in the respective field in the system. (iii) In the field of claim of assessment, normal details shall be indicated. However, in the fields of Additional information for claiming benefits under specified exemption schemes , in Col.(I) the prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would be required to be indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... porter has not furnished Bond or central excise certificate, the system will require the assessing officer to specify the Bond amount / BG amount. The Superintendent shall specify the Bond Bank Guarantee amount in system. After processing by the Superintendent, the B/E will be audited by the Auditor and thereafter processed by the AC/DC. After the assessment, print 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 Superintendent. (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-assessed copy of the Bill of Entry. Assessment of the Bill of Entry would be done after due verification of all the concerned documents. System would enable monitoring of the movement of the goods by monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports. Under the present set up, the MIS repor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Warehouse B/E No ----,DT--- and Warehouse Code (i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned other to be used as code WFD6O001). INVOICE PARTICULARS For Ex-Bond B/E No---------Invoice S.No.----------- in Ware house B/E item of Import intended to be Ex-Bonded Item Quantity of item intended for ex-Bond S.No. in invoice (ii) On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system, details of Customs Broker the Importer will be entered as usual. In the field of Type of B/E X will enable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E No. date. On entry of Warehousing B/E No date, the system will capture all the other details from the Warehousing Bill of Entry. Invoice S.No. as in the Warehousing B/E and aga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments 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, interest, if any, on the Warehoused goods as chargeable under Section 61of 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 have been paid; c) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has taken place after assessment in the tariff or exemption structure having bearing on assessment, the B/E will be referred to the concerned Superintendent for reconfirming the correctness of the assessment. The Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank. d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of such exemption notifications should get respective Bond accepted and registered in the system as continuity Bond of that category in respect of each notification separately. The Bond registered for one notification cannot be utilized for another notification. Bond Codes for the types Bond are as under Bond type Bond code End use Bond EU Undertaking UT Re-export Bond RE 25. Certificates from various Authorities 25.1 Certificate from CEX Authorities (i) Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Superintendent, before filing the B/E. The Superintendent shall register the same in the system in the same manner as the Bonds are registered. The sy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the First Schedule to the Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said subheadings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. 40 B.1of Annexure C may be filled up accordingly. (ii) In case quantity of goods in the invoice is in Kgs. as declared in Table A under Details of Description of Items , col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank. (iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identification particulars of surety (Customs Broker code, Chartered Accountant Registration No. etc.) 5. Remarks Cash Deposit 1. Challan No. 2. Date 3. Amount 4. Date of Deposit (ii) The Bond detail shall be entered in the Bond Section. On entry, system will assign a job no. and check list is generated. The Importer / Customs Broker shall satisfy himself with the correctness of the details. The corrections, if any, shall be made and job shall be submitted. After submission, the job shall be forwarded to designated AC/DC to accept the Bond. The importer shall present the original Bond documents to the respective designated AC / DC for acceptance. (iii) The AC/DC shall observe all the instructions regarding acceptance of Bond issued by the Board / Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse 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 authorities is mandatory. (iii) Provisional Assessment: If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The Superintendent /Assessing 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 Superintendent /Assessing Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements. (iv) Bond Requirement Details On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE. Where the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required), the importer is required to execute the Bond in respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry, the goods registration cannot be done. The Impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, theBills 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:- (vi) Warehousing Bill of Entry (a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as W . The importer may indicate the Bond details if a continuity Bond has already been executed in the same manner as has been explained in respect of 100% EOU. The processing of warehousing Bill of Entry shall continue to be as at present in the respective groups on first come first serve basis. (b) The system at the time of assessment of a Warehousing B/E shall display before the Superintendent, the requirement of Bond equal to double the amount of duty payable. The Superintendent at the time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 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 percentage of invoice value, the percentage rate should be indicated in the field Rate . Where a fixed amount is paid or payable over the invoice value such amount should be indicated against the field a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (with specifications) ----------- Rs. Per unit (iii) The importers/Customs Brokers would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies and which are notified under a notification issued under Section 4A of the Central Excise Act,1944. It would be advisable to specify these details at Serial No. .. (Claim of assessment)for each pack size of the imported item. For example, if tooth paste is imported in sizes of 50 gms, 100 gms. and 150 gms. it is suggested that these be noted as three separate entries in the aforesaid Serial No.(Claim to assessment) since they would be having three separate retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared as separate items in the Bill of Entry with a separate unit retail sale price. (iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Legal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umping 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 Of Entry The importer would be required to declare the Anti-dumping notification, and Serial No. of producer/exporter against the country of origin/export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No. of 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 (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details. Ite m No. RITC 8 digit CTH A Notfn IS No PS No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such codes is given in Annexure E for filing Column 39(B) (5) CETH CODE. 36. General 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 information 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. 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 Shipping B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnish 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. 3.4 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: 011-2337013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he country as indicated in the list of country codes appended to this Public Notice have to be used. Appendix 6 3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is required to be made in a Shipping Bill /EGM. The Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at the service center. 3.12 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. 3.13 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 e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after generation of the checklist and before submission in the system unless the corrections made by the Customs Broker/Exporters are clearly indicated on the checklist against the respective fields and are signed by Customs Broker/Exporter. 4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this Shipping Bill number on the checklist in clear and bold figures. It should be noted that no copy of the Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used for bringing the export goods to the Port. 4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a national level, all document numbers, e.g., for Shipping Bills, EGMs, challans, would not be in a continuous series for each location. 4.7 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without prejudice to any other action that may be taken. 7. PROCESSING OF SHIPPING BILLS 7.1 The S/B would be processed by the system on the basis of the declaration made by the exporter. Till the introduction of Export RMS, the following kinds of S/B shall require clearance of the Assistant Commissioner/Deputy Commissioner (AC/DC Exports): - i. Duty free S/B for FOB value above ₹ 10 lakh ii. Free Trade Sample S/B for FOB value above ₹ 25,000 iii. Drawback S/B where the drawback exceeds Rs. one lakh 7.2 The following categories of Shipping Bills shall be processed by the Superintendent (Export Assessment) first and then by the Asst./Deputy Commissioner: 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 Supdt. and AC/DC may call for the samples for confirming the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent in charge. If the Superintendent 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 Superintendent / Supdt. would retain the checklist, the declaration and all original documents with him. 8.4 In case of any variation between the declaration in S/B and the documents or physical examination report, the Superintendent will mark the electronic S/B to AC/DC Exports. He will also forward the documents to AC / DC and advise the exporters to meet the AC / DC for further action regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would be processed finally. Where the exporter is not in agreement with the views of the Department, the matter would be handled outside the EDI system. 9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE PORT AREA 9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OT) 11.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue. 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 at the request of exporter outside the Customs area, a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours. 12. DRAWAL OF SAMPLES 12.1 Where the Superintendent of Customs orders for samples to be drawn and tested, the Inspector / Examining Officer will proceed to draw two samples from the consignment and enter the particulars thereof along with name of the testing agency in the system. Record of samples shall be maintained in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.1 AC/DC (Export) will give permission for issue of short shipment certificate, shut out or cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need to be cancelled / modified in the system before granting such permission. AC/DC would check the status of the goods, before granting permission. 16. AMENDMENT OF FREIGHT AMOUNT 16.1 If the freight/insurance amount undergoes a change before Let Export is given, corresponding changes would also need to be made in the S/B with the approval of AC /DC Exports. But if the change has taken place after the Let Export order, approval of Additional/ Jt. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and may attract penal action under the Customs Act, 1962 17. RECONSTRUCTION OF LOST DOCUMENTS 17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that Let Export order has been passed in the system to enable the goods to be accepte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he All Industry rates as per notified by the Ministry of Finance from time to time. 20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the officers of Drawback Branch on First Come First Served basis. There is no need for filing separate drawback claim. The claims will be processed based on the Truck/Train Summary. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the Enquiry Counter set up at the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has connection with ICEGATE. The exporters are advised to reply to such queries expeditiously through the service centre. The claim comes in queue of the EDI system after only after the reply to queries/deficiencies is entered in the ICES 1.5. 20.7 Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le application for supplementary claim for additional amount. For such claims after approval of sanction of supplementary claim on file by the AC/DC Drawback, the Superintendent (DBK) shall process claim online and submit it for approval by AC/DC (DBK). After sanction of drawback against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to the bank in the same manner as normal in scroll. 21. EXPORT OF GOODS UNDER 100% EOU SCHEME 21.1 The Exporters can get the export goods examined by Central Excise / Customs 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 / Inspector 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 R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocated by DGFT on the export documents. After issuance of licenses, exporters would be required to quote the relevant license number on the export documents. 22.2 There is no need of registration of file number / license number and obtaining a Customs Registration number at this port. As the licenses issued under DES / EPCG will now be received online from DGFT and would be available at this port, Importers would be required to produce the hard copies of the licenses issued by DGFT along with bonds / LUTs and execute BG in accordance with the provisions of the Customs Circular(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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be processed on the system by the Superintendent, Export Department and the AC/DC Exports. After the declarations have been processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licences for examination and Let Export as in other export goods. All exporters availing of the EPCG/DES facilities are requested to immediately get their EPCG/DES registered in the EDI System so that the export declarations are processed expeditiously. 22.8 Further, exporters availing of EPCG/DES benefits in terms of various notifications should file the relevant declarations 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 ITEM S.NO. IN EPCG/DES PART E of Annex. D (Export). b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods under export, in Column titled ITEM SR.NO. in Advance Authorization of Annex. D (Export), the exporters/CHAs are required to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 furnished by the exporters on a 6 monthly basis in respect of exports which have become due for realization in the previous 6 months. For example, for the six-monthly period of January- June 2013 (during which exports were effected), the statement/BRC needs to be submitted after1st July, 2014. e. Such certificates shall be f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en realized. Thereafter, all such S/Bs will be deleted from the pendency list. 27.1 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. 28. Movement of export containers from ICD to Kollam Port: The procedure for movement of containers from ICD is as per Board's Circular No. 57/98 - Customs dated 04.08.1998. The relevant portion is reproduced here for ready reference. 7. At the Gateway Ports/ Airports, both the copies of Shipping Bill would be presented by the custodian's representative to the proper officer of Customs who would verify the genuineness of documents and check the marks and numbers of the seals on trucks/ containers as recorded on the documents. The customs officer would inspect the seals of trucks/ containers and will endorse the two transference copies of Shipping Bill and AR 4 in the following manner, inspected and the seals found intact bearing the following marks and Nos._____ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... executed by the custodians for movement of goods. 29. Service tax refund One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters should have a bank account and also central excise registration number or service tax code number (including service tax registration number) and the same should be registered with ICES 1.5. Details of the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders. 29.1 Registration of Bank Account The S.T Refund Scheme will be similar to drawback scheme. STR amount processed under the ICES will be disbursed through the branch of the authorized bank at each customs location. The STR amount in respect of individual exporters will be credited directly to the bank account of the exporter, in the authorized bank branch at a Custom location or to any core banking enabled banking account of the exporter, in any branch/bank anywhere in the country (through the NEFT/RTGS). For this purpose, the exporters are required to register with Customs, the Indian Financial Service Code (IFSC) of the bank branch in which expo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... While capturing central excise registration certificate or service tax code number in ICES 1.5, the system will validate the details with details available from Automation of central Excise and service tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either central excise registration certificate or PAN based service tax code no. (Including service tax registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does not have either of two numbers mentioned above, he should be advised to either get the same as per procedure prescribed in notification no. 17/2009 ST dated 7.7.2009 or claim services tax refund from jurisdictional central excise / service tax officer. 29.3 Details of post registration processing of ST refund in ICES 1.5. Salient features of processing of service tax refund through ICES 1.5 are as follows: a. ST 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 STR serial no.( Heading/subheading number as per STR Schedule to be notified shortly. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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