9911796707
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 ..... ized 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 to the ICES by the DGFT, they should first get the same transmitted from DGFT, failing which they will not be able to file Bill of Entry electronically for the clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 informed that if UQCs, other than the Standard UQCs of the customs tariff are used, the B/E may not get any facilitation in RMS. Reference is also invited to the CBEC Circular No. 26/2013 -Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the Customs Tariff A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re (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 manner of Remote EDI filing: (i) Printing of Document: ₹ 30 [for the first 50 pages and ₹ 10 for every 10 subsequent pages or parts thereof (documents refers to the set of papers, which get printed in one command at any stage of processing)] (ii) Query Printing: ₹ 10 (iii) Amendments fee to Bill of Entry (for block of five items):₹ 20 (iv) Amendments fee to Shipping Bill (for block of five items):₹ 10 (v) Amendment fee - Each Additional block of five items: ₹ 10 (vi) Amendment fee - Other documents: ₹ 10. (vii) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... val 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)'s approval. (iii) IGM messages to custodians would be sent at the time of grant of entry inwards instead at the time of online submission, so that substantially complete IGM is sent to custodian. (iv) Since the IGM messages based on the TP approval messages are sent from Gateway Port to ICDs, the filing of Consol Manifest and IGM amendment for the Transhipment cargo to ICDs should be carried out at. Kollam Port. Separate filing of consol manifest and amendment of IGM at ICD Port is not required. 3. Container Bond: To process the container movement in ICES 1.5, all the Shipping Agents/Shipping Line/Main Line Operators are required to register a Bond (Container Bond) of sufficient value for multiple debits in ICES V 1.5 for vessel application. a. Rate of bond value for containers is specified on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the IGM itself, just like CFS cargo. The only difference is that, instead of CFS Code, the ECY Code (Empty Container Yard Code) shall be specified in the IGM.
c. All Empty Container yards will have a common code X X X X Extracts X X X X X X X X Extracts X X X X ..... eaches the destination ICD, the concerned transhippers should submit landing certificate to CMFC, Kollam Port for getting the bond value/Bank Guarantee amount credited to their respective account. 7.7 The request for permission of transshipment shall be scrutinized, processed and issued by an officer in the rank of Superintendent of Customs at Kollam Port. The Shipping Agents should also submit an authorization from the carriers appointed for transportation of goods from Kollam to other ports/ICDs. 7.8 In respect of containers to be transshipped from Kollam Port to ICDs, the first copy of the transshipment approval order will be retained by Customs itself for office record. The transshipper shall produce remaining three copies of transshipment approval order to the Preventive Officer / Inspector at Port Gate. The Preventive Officer / Inspector at Port 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 condition of the load port seal and also enter/record the serial number of the Customs One Time Seal. The sealed containers should be moved from the Yard to the location dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CFSs shall execute a running bond with Bank Guarantee (15% of bond value) covering the value of the cargo likely to be handled at any given point of time and this will be executed for a period of 12 months with the Dy. / Asst. Commissioners (CMFC) at Kollam Port, if it not possible to furnish a running bond the transhippers may execute individual bond with bank guarantee. 8.2 With reference to execution of Bond / Bank Guarantee, the 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. 8.3 The Bond value is calculated on the basis of the size of the container. The Bond amount of ₹ 3,00,000/- for 20 feet container and of ₹ 5,00,000/- for 40 feet container would be calculated by the System, which is picked up with reference to the ISO codes declared in the IGM. The option to calculate the Bond amount on the basis of invoice value of cargo wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainer and bring the discrepancy to the notice of the Superintendent / AC/DC (Docks) and Supdt /AC/DC (CMFC). The Steamer Agents / CHAs / CFSs / Importers / MLOs shall be directed to be present there, for necessary further course of action. The Preventive Officer/ Inspector at the CFS will also maintain a register indicating the total number of the containers received with reference to the permission granted by the CMFC and submit a daily report to the Supdt. / DC (CMFC). The third copy of the transhipment application will be retained by the concerned CFS as office record and the concerned Transhippers should produce the remaining two copies to the Supdt. (CMFC) for reconciliation. The time limit for submitting the endorsed copies of the TSA to CMFC for reconciliation is two working days from the date of receipt of the container at the CFS. After reconciliation and giving credit in the Running Bond and Bank Guarantee, the CMFC will retain the fourth copy and hand over the fifth copy with due endorsement to the respective of Transhippers. The above procedure will also serve as the landing certificate in respect of the local CFSs. 8.6 Re-sealing of port Containers with damaged / ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Entry by data entry at the service centre operator or by transmitting the details in specified file format through ICEGATE from his premises. 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 copy(ies) of import invoice and packing list. Details of information in Annexure 'C' should be correct, complete and legible. Incorrect and invalid entries may get rejected on entry of data .The Service center shall accept the declarations in Annexure C during the working hours of Port. The system would accept data entry of Annexure 'C' only if it finds that the SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the Customs Broker/ importer should verify the particulars. (ii) Once the SMTP is filed in the Customs Computer System, whenever a Bill of Entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM No., the Bill of Lading, etc., and the Bill of Entry would be accepted only if the relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a. The Operator shall make corrections in the corresponding data and hand over the revised checklist to the Customs Broker/Importer for re-confirmation. This process would be repeated till the Customs Broker/Importer signs a clean checklist in token of correctness of the entered data. (ix) The Operator shall submit the authenticated electronic checklist to the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the Customs Broker/Importer. The Bill of Entry No. shall be in a running serial number of all the Custom Houses operating on consolidated ICES 1.5.The Bill of Entry Numeric No. shall be suffixed with the date of filing. Thus Numeric number combined with date shall be a Bill of Entry Number. Since running number sequence is common for all-India basis, the Bill of Entry number may not be continuous. (x) The Operator shall retain the original Annexure 'C' declarations with copies of invoice and packing list and shall hand over all the check lists to the Customs Authorities periodically. 11. Remote filing through ICEGATE The Customs Brokers/Importers having internet facility in their offices can file electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on its submission is automatically assigned by the system to a particular Appraising Group of which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group are put in a queue and are processed on "First Come First Serve" basis. In a specific case, only the AC/DC of concerned Appraising Group are authorised to change priority, if circumstances so warrant. (iii) Group 7 has been created for handling assessment of goods under Export Promotion Schemes requiring import licenses for claiming exemption from duty, etc. Bills of Entry in Group 7 require production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will be taken up by the appraising officer only on receipt of the required documents. (iv) Movement of Bills of Entry from one officer to another takes place automatically in a pre-determined workflow basis depending on roles and jurisdiction assigned to them. During the processing of Bill of Entry, the officer concerned may raise Query to the importer for further clarification/information. The Query on approval by the concerned AC/DC shall be transmitted to the importer for online reply. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opted for First check assessment or the Assessing Officer feels it necessary to examine the goods prior to assessment, he shall order first check examination of goods in the system. For seeking first check examination order, the Customs Broker/Importer shall exercise the relevant option at data entry stage, the appropriate column of Annexure C format should be flagged 'Y'. The assessing officer shall accordingly give examination order on the system which shall be approved by the Group AC/DC. On approval by the AC/DC, a first check Bill of Entry copy shall be printed. Customs Broker/ importer gets a copy of First Check B/E printed with 'Examination Order' at the 'Service Centre' or in his office, as the case may be. (ii) After the examination is completed, the Import Shed Inspector /Inspector and Superintendent/Superintendent shall write the examination report on the first check copy of the Bill of Entry (Hard Copy of B/E) and enter the examination report in the system. The Shed Superintendent/Superintendent shall transfer the B/E to the Appraising Group. The Customs Broker/Importer shall present the first check copy of the Bill of Entry on which examination report has been writt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Broker/Importer. The bank will retain one copy. The Challan shall also indicate the interest amount for seven days period after the expiry of interest free period. If interest free period of two days has expired, fresh challan with revised amount of interest should be obtained and should be paid accordingly. 13.1 Duty and Interest can also be paid through e - banking system. Detailed procedure and Demo for e-payment can be accessed from ICEGATE website under e-payment gateway menu. Refer CBEC Circular 24/2012 dated 5th September 2012, regarding making Epayment of Customs duty mandatory. 14. Examination of Goods 14.1. After examination order in the case of First Check Bill of Entry, after assessment in the case of duty free import where duty assessed is zero and after payment of duty assessed with interest (if any) in case of second check Bill of Entry, the Bill of Entry shall move to the Examination section for goods registration. (i) The Customs Broker/Importer shall present the documents, as per the list below, (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 origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on system. 14.6 After the out of charge order, the system will generate print of Importer's copy and Exchange Control copy of the Bill of Entry along with 3 copies of Order of Clearance. Print of the same shall be obtained from the designated computer terminal. The print copies of the Bill of Entry shall bear the Order of Clearance number and name of the examining Superintendent. The importer's copy and Exchange Control copy of the Bill of Entry along with one copy of the order of clearance will be attached to the Customs copy of the Bill of Entry retained by the Shed Superintendent. The importer shall present the remaining two copies of the order of clearance to the Custodian along with the importer's copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages, etc. At this stage, one copy of the order of clearance shall be returned to the importer/Customs Broker 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 17. Re-assessment Any time after assessment and before Out of Charge Order, a Bill of Entry can be recalled and reassessed and put to reassessment by the AC/DC concerned, if it so warranted for any reason. 18. Advance Noting Advance B/E can also be filed in the ICES before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. The Customs Broker/ Importer may file an Advance B/E if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If there is a delay of more than 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 transmitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of obtaining the DEPB. The Customs Broker/Importer shall furnish details of DEPB licence in the pro-forma given as ANNEXURE A. (iii) The designated officer shall make data entry of the DEPB details in the system. After entry of data, a checklist will be printed. The DEPB holder shall verify the details of DEPB in the checklist sign the check list and return the same to the officer. The officer shall then complete the registration process in the System. After the DEPB is registered in ICES, a "registration number" shall be generated by ICES which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. No claim of exemption of 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and the importers copy of TRA shall be handed over to the applicant. (v) The requirement of production of original DEPB licence with incoming or outgoing TRAs at the respective port of clearance shall continue as per the instructions issued from time to time in this behalf. 19.5 Re-credit of unutilized Release Advices Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited by the TRA issuing authority. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the original import documents and all the DEPB licence/scripts in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the import Superintendent/Superintendent for assessment 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o enter the amount of duty foregone and the CIF of the exempted goods in the System, in the respective field of duty credit and export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPB license even when clearances are sought against manually assessed B/E 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the licence holder for confirming the correctness of the data entered. Registration clerk 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Superintendent as usual ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 debit in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption Schemes Wherever port restriction has been imposed on imports under any of the Export Promotion Schemes, Duty Remission/ Exemption Schemes etc wherein Kollam Port is not one of the specified ports, the relevant provisions of this Public Notice would come into effect only at a date to be notified later. Till such time imports under these schemes shall not be allowed through Kollam Port. 21. Imports by 100% EOUs:- 21 .1 Registration of EOU All the 100% Export Oriented Units including STP / EHTP, etc. will be required to be registered as EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for registration of an EOU. All verifications and authentications including all checks to determine the eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out before a unit is registered in the System as an EOU. Following details should be furnished by the EOU for registration. 1. EOU type: I. A - EOU - General I. B - EOU - Aquaculture I. C - EOU - Agriculture / Floriculture I. D - EOU - Granite I. E - EOU - gems and jewellery I. F - EOU - Others (specify) II - S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lip;….with Sl.No.of item in the notifications is required to be indicated against the respective item. The data entry operator shall enter the code of EOU against the field Exim code …………after entry of Exim code enter notification no. /yr.& S. No. After completion of entry of all the items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU exemption is claimed, the words (EOU) & notification no. /yr.&S.No.will be printed at the end of the check list, details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed. (iv) The Importer / Customs Broker shall check the correctness of the details in the check list & return it to the data entry operator for submission of the same in the system. On submission, the Bill of Entry shall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry, after submission, shall be taken by the importers. 21.3 Appraising of EOU B/E. (i) The Importer /Customs Broker shall present the un-assessed Bill of Entry along with the Bonds / certificate and other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bond queue for execution / debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be available for registration for examination and out of charge. Procedure for registration of Bond / BG has been already explained in this Public Notice. 22. Availing Exemption under JOBBING Scheme Notification No.32/97-Cus dated 01.04.97, exempts goods imported for carrying out any job work and re-export subject to conditions specified in the said notification. Importers claiming the said exemption would be required to indicate the relevant Exim code and Notification in the columns "Additional information for claiming the benefit underthespecified exemptions schemes". The Bond type "JO" will be indicated in the format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item S.NO. 1. On submission, print of an un-assessed copy of the B/E will be taken and presented to the designated Superintendent along with all the requisite documents. The Superintendent will recall the B/E on screen for assessment. Superinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of the goods under ex-Bonding are correct. The check list, after corrections, will be returned to the service center operator for submission of the Ex-Bond B/E. On submission, the system will generate the B/E No. 23.2 Assessment The B/E will be allocated by the system to the Assessing Groups on the basis of the same parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally, the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be required. However, in case of availing of exemption requiring Bond, same would need to be debited as in the case of any Home Consumption B/E. 23.3 Debiting of Bond After obtaining the print out from Service Centre, the Importer /Customs Broker will get the Bond debited from Bond Section and get suitable endorsement on the B/E with respect to debit of Bond amount and other details. 23.4 Printing of Assessed B/E and Duty Paying Challan After the B/E has been assessed by the Superintendent / Appraising Officer, the Assessed copy of the B/E and duty p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... harge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond B/E. e) In terms of Board's Circular no. 47/2002 dated 29.07.2002, payment of interest before extension of warehousing period can be captured in the system. Benefit of any interim interest so paid will be adjusted in the last Ex- Bond BE related to that particular warehouse BE. 24. Bonds / Undertaking/ Re-Export Bond for Conditional Exemptions Where the benefits of exemption under a notification are subject to execution of End use Bond, Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the system before filing of the B/E. The Bond will be registered by the importers specifically for a notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective Bond for the amount of duty foregone on the basis of claim of exemption made for items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istry of External Affairs, Defence, etc. Such certificates can be entered in the system under the category of Misc. Certificates = 'MC'. The following details will be entered; MC number and date Issuing authority and address Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks. 26. 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., 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 Bond amount and validity period has not expired. All the documents on the basis of which the items are closed and the Bond is cancelled will be kept in the related Bond file for the purposes of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /Assessing Officer and are approved by the Assistant Commissioner. However system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the BE 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. 28.2 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 1. IEC 2. Bond Type 3. Bond Amount * 4. Revolving / Specific 5. Date of Bond 6. Date of Expiry 7. Date of enforcement 8. Whether BG Y/N 9. Surety Y/N 10. Cash Deposit Y/N 11. Remarks * For Bonds already executed, the existing balance to be captured as opening balance in the Ledger BG Details 1. Serial No. (as given by the Bank) 2. Bank branch code 3. Bank name 4. BG amount 5. BG date 6. Expiry date of BG 7. Date of enforcement 8. Remarks Surety Details 1. Serial No. (as given by the party ) 2. Surety Name 3. Address 4. Identifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Checklist. (b) In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required. (ii) Appraising The Superintendent /Assessing Officer has the option to ask for Bond as the condition of assessment. The following type of Bonds can be opted: * Provisional Duty Bond - General * Test Bond * End Use Bond / Undertaking * Transit Bond * Provisional Duty Bond - Project Imports * Extra Duty Deposit * EOU Bond * Warehouse Bond B/E Type `W': Warehouse Bond is mandatory. EOU Bond: In case of items, where 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 Bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 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 sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of provisionally assessed Bills of Entry by the group Superintendent /Assessing Officer and AC/DC. 29. 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 percentage of invoice value, the percentage rate should be indicated in the field "Rate". Where a fixed amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le 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 Metrology Act, 2009 which came into effect from 01.04.2011,the Rules made there under or any other law in this behalf. Quantum of abatement need not be declared since the system would apply the said reduction with reference to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... que 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. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. 39B. Classification Details (1) Invoice Serial Number (2) Actual Invoice Number (3) Classification Details Item No. RITC 8 digit CTH A D Notfn IS No PS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CTH Notf n Sl No 1 2 3 4 5 6 7 8 9 10 11 12 13 Abbreviations in Col. (3) above refer as under. T Notn. = Tariff Value notification number/year I S No. = S.No. in the notification QTY = Qty in the unit of measurement on the basis of which Tariff value fixed. 34. Assessment of Bill of Entry The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted into Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of filing of the Bill of Entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the Basic Customs Duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the Superintendent at the time of assessment will get a systems alert for tariff value. The Superintendent 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 rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h are transmitted online to ICES on a daily basis. ICES automatically registers the IE Codes after confirming their validity, to enable the exporters to file the Shipping Bills electronically. Before filing the Shipping Bills, the exporters 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 to ICES by the DGFT, they should first get the same transmitted from the DGFT, failing which the exporter shall not be able to file the Shipping Bills for export. (DGFT's website may be accessed at http://www.dgft.delhi.nic.in) 3.2 Registration of Custom House Agents (Customs Broker) in ICES: Every Customs Broker is required to register his details in ICES for enabling him to submit documents in the system. In case the Custom House from where the Customs Broker has been licensed is not an existing EDI location in ICES 1.0, such Customs Broker should immediately get themselves registered at any of the Customs locations as per list enclosed at Appendix 1. The format for registration is at Appendix 2. 3.3 Registration of Shipping lines/Agents, Consol Agents: EGM shall be filed electronically by the Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in the system on the same date for which the rate of exchange is certified. 3.7 Exim Scheme Codes: The DGFT has notified Exim Scheme Codes in respect of various schemes, the list of which is appended with this Public Notice. An appropriate Code should be indicated against each item in the Shipping Bill. For example, if exports are under claim of Drawback, Code19 should be used. Appendix.7 3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate Code indicated against the respective measurement in the list appended with this Public Notice must be used in the Shipping Bill / EGM as the case may be. Reference is also invited to the CBEC Circular no. 26/2013-Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes, as prescribed in the Customs Tariff Act, has been prescribed. Appendix. 5 3.9 Currency Codes: For indicating value of goods, freight, insurance, commission, etc., only the relevant codes for the respective currencies in the list of currency codes appended with this Public Notice have to be used. Use of any incorrect code will result in incorrect conversion of the currency into Indian Rupees. Appendix 4. 3.10 Country Cod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2 The formats should be duly complete in all respects and should be signed by the exporter or his authorized representative/Customs Broker. Forms, which are incomplete or unsigned, will not be accepted for data entry. Exporters/Customs Broker should ensure that the data provided by them and entered by service center is correct in all respects so that process of clearance of export is smooth. 4.3 Data entry of Shipping Bills would be done at the Service Centres on payment of charges. Various charges for printing and data entry excluding Service Tax are given in para 1.11- (Imports) above which shall be subject to revision from time to time. 4.4 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly filled forms of Annexure A) made by the Customs Broker / Exporters. After completion of data entry, a checklist of the data entered 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... banks for the purpose, a certificate would have to be obtained from each of the banks. The certificate(s) would be submitted to Customs and registered in the system as mentioned above. These would have to be submitted once a year for confirmation or whenever there is change of bank. 5.3 In the declaration form (Annexure A-Export) to be filed by the exporters for the electronic processing of export documents, the exporters would need to mention the name of the bank and the branch code as mentioned in the certificate from the bank. The Customs will verify the details in the declaration with the information captured in the system through the certificates registered earlier. 6. ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN PORT. 6.1 In respect of goods intended to be exported against an electronic Shipping Bill, the Kollam Port will permit entry of the goods on the strength of the checklist. 6.2 If at any stage subsequent to the entry of goods at Kollam Port, it is noticed that the declaration has not been registered in the system, the Exporters and Customs Brokers will be responsible for the delay in shipment of goods and any damage, deterioration or pilferage, without pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... packages (the quantity and the serial numbers) to be subjected to examination. The Officer would write this information (Name of examination officer and package Sl. Nos to be examined) on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. 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 / Inspector may inspect and/or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report. He will then mark the Electronic S/B and forward the checklist along with the original documents to the Superintendent 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 d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there will normally be no further examination at the ICD. 10. GENERATION OF SHIPPING BILLS 10.1 As soon as the Shed Superintendent gives "Let Export" order, the system would print 6 copies of the Shipping Bills in case of Free and scheme Shipping Bills. All copies of the Shipping Bill would be duly signed by the Shed Superintendent. The examination report would be signed by the Shed Superintendent, Examination Officer as well as 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner may allow the amendment. 2. Where the "Let Export" order has been given, the Additional/Joint Commissioner (Exports) would 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 S/ B has already been generated, the exporter will surrender all copies of the Shipping Bill to the Superintendent for cancellation before amendment is approved in the system. 15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 and conditions prescribed under different sub-headings of the 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 auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ange 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 Travancore , Kollam Main Branch ( BSR Code 0150054/963007 ) is authorized for disbursement of drawback amount online. 20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less then entitlement the exporter can file 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... checks at ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration for imports. Details of such licenses would also be available on the home page of websitewww.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of file number message from DGFT by quoting the relevant File Number allocated 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Broker, which would need to be mentioned on the declaration forms (Annexure D) at this port for export of goods. It would not be necessary thereafter for the Exporter/Customs Broker to produce the original EPCG/DES for processing of the export declarations. 22.7 All the export declarations for EPCG/DES 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceeds. Such a declaration shall be filed at each port of export through which the exporter exports his goods. In case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at the port of Export. b. The system would generate on all Shipping Bills, the due date for submission of BRCs. c. The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration has been filed containing details of the shipments which remain outstanding beyond the prescribed time limit, including the extended time, if any,allowed by AD/RBI. Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of the exporter's account. A Performa for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further, the exporters also have the option of giving a BRC from the concerned authorized dealer(s). d. Such certificates shall be 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- Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also the no. and date of all shipping Bills for which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency list. 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 beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exporter wishes to receive the STR amount, the core banking enabled account number, bank name and address, using 'Annexur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 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. b. Shipping Bills with only STR amount will move directly in scroll in queue after EGM is filed. However drawback shipping bill having STR also will continue to move to DBK- Superintendent screen an ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
