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TMI BlogELECTRONIC FILING AND PROCESSING OF SHIPPING BILLS FOR RE-EXPORT UNDEN CLAIM FOR DRAWBACK UNDER SECTION 74 OF THE CUSTOMS ACT, 1962 AT NCH, NEW DELHIX X X X Extracts X X X X X X X X Extracts X X X X ..... o time in relation to assessment, examination & clearance of export consignments, wherein shipping bills for certain categories of exports were allowed to be filed in manual mode with the approval of the Commissioner. 2. In tune with the Government of India initiative of 'Ease of Doing Business', and to facilitate export clearances, it has been decided to discontinue manual shipping bill procedure in respect of Re-export under Section 74 of the Customs Act, 1962. 3. Currently, such Shipping Bills are filed manually in the requisite format following the procedure laid out under Re-export under Section 74 of Customs Act, 1962 read with other regulations/ instructions etc., with the prior approval of the Commissioner of Customs as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s required to clearly indicate the fact of export / re-export under the aforesaid scheme [for eg. "Re-export under Section 74" ] alongwith details relating to import [such as Bill of Entry No & date, quantity imported, value, duty paid/ payable] in the shipping bill in the field "item details" (after complete description of goods has been indicated) till a scheme code for such export is provided in the system. For Eg. "Automobile frame for testing purpose" (re-export under Section 74) [Imported vide BE No date ------ quantity: -------- Value: --------, Duty paid: -------, Total drawback claimed: Rs --------(---% of Rs ---------)] (c) Indication regarding IGST and MEIS: Exporters/ Customs Brokers are instructe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after suitable comments about "identification of goods" and "determination of use" as required in terms of above instructions issued for the purpose of Section 74 of the Customs Act, 1962 are entered in the "Departmental Comments" field in the system before issue of Let Export Order (LEO). It is further re-iterated that identity of goods and period of use needs to be established/ ascertained by examination of goods & documents even if the shipping bill is facilitated by RMS. It is also to be ensured that all the supporting documents relating to establishment of identity of goods and determination of use are invariably uploaded in eSANCHIT at the time of filing of shipping bill. Paper copies of only those docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claims. (b) Claims for IGST under Section 74 of the Customs Act, 1962 will be dealt as per Circular No. 21/2017-Customs, dated 30.06.2017 (c) For cases where no remittances are due for the re-export, Guaranteed Remittance (GR) Waiver may be obtained from concerned banks by the exporters. 6. EFFECTIVP DATE This Public Notice Shall come Into force with effect from 06.09.2019. 7. Difficulty, if any, may be brought to the notice of Deputy/ Assistant Commissioner (CRU) through email/ phone (email:- [email protected], Phone No: 011-25652084). Specific issues, if any, may be brought to the notice of Additional/ Joint Commissioner in charge of 'CRU' for remedial action. 8. Action to be taken in terms of this Facilty Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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