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TMI BlogInclusion of Export Promotion Schemes for Kattupalli Minor Port (INKATI), Kattupalli Village, Ponneri Taluk, Tiruvallur District 601 120X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai Custom House in ICES, the following groups are assigned to the work relating to Bills of Entry filed under various Export Promotion Schemes. Group Name Exim Scheme Codes Schemes 7A 13, 14, 20 Customs Clearance Permit, Import Licence for negative list of Import items, jobbing. 7B 06,07 DEPB Post Export and Pre Export 7D 01, 02, 03, 05, 17 Advance Licence 7G 11, 12 EPCG 7H 22, 23, 24, 25, 27, 28 DFCC, Target Plus, VKUY, FMS, FPS 7I 26 DEI-A 7R 18 DFRC 7U 21 EOU/EPZ/SEZ 7 All the Bill in respect of schemes for which no sub-group is created will be dealt by Group 7 3. The procedure relating to bond registration, licence registration and assessment of Bills of Entry and processing of TRAS are given as follows : 3.1 Imports under DEPB & 7H Schemes (FPS/FMS/VKGUY/SHIS/SFIS/TPS etc) 3.1.1 Licence Registration/ Approval 3.1.1.1 Import under 7H schemes (FPS/FMS/VKGUY/SHIS/SFIS/TPS etc.) (i) Before filing of a B/E under above said Export Promotion Schemes the related import licence should be registered at the concerned section since all these licences are not transmitted online. (ii) For Registration of licences which are not transmitted online f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry : (i) The scheme code 06 shall be entered at the relevant column at the time of submission of Bills of Entry at the service centre or through ICEGATE. (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 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 amount from the FOB of Exports. 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. (iii) The Board has approved complete inter chang eability i.e. cash and scrip for payment of Customs Duty. Accordingly, to facilitate the trade, an option to pay Additional Duty of Customs under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 (Additional CVD) in cash through TR6 challan has been provided. For this at the time of data entry of BE, after ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the Systems in the DEPB Ledger. If more than one DEPB is utilised against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly. 3.6 Debiting of DEPB against Manual B/E (i) If a Bill of Entry is processed manually, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the correctness of data on the check list. After verification of the checklist he shall present the licence to the concerned Appraiser for registration and take possession of the same after registration. 4.2 Acceptance & Debit of Bonds (i) At the time of registration of licence by the Appraiser in cases where the export obligation has not been fulfilled and option 'N' has been entered in the field "Exp. Oblg', 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 registration of licence / (ii) The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the Bond will automatically be debited by system for the amount of duty foregone. Bond types for export promotion schemes are as under : Scheme Bond Type EPCG EC DEEC DE DFRC DE (iii) The Bond may also be registered with Bond Type (NB) for uritilising the bond at all the customs locations for the said licenses, so that the Bond with Bond Type NB may get automatically debited at the Customs location w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ify the details from the original licence and satisfy himself about admissibility of issue of TRA. The system will generate TRA No. and three copies of the TRA will be available for print. The check list signed by the licence holder and the office copy of the TRA will be retained by the Appraiser for record. No amendment of TRA will be 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 unutilized TRA. No TRA will be issued manually. 4.6 Debiting of Licence Licence will be automatically debited in respect of Electronic B/E and Electronic Transfer Release Advice and for debiting manual B/E. 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 Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual. 4.7 Exemption for Spare Parts under EPCG Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 CHA/Importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of qty., value and duty foregone for debit jn the Bond etc. 4.10 Assessment of B/E (i) The CHA/Importer should present the check list obtained after submission of the B/E to be Appraiser along with all the required documents and the related licence. The Appraiser will check the correctness of details of licence/Scheme etc. and also ensure that any amendments made in the licences/Schemes, subsequent to registration of licence, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the licence is otherwise valid to cover the goods in question, he may assess the B/E on system. The Assessing Officer can remove the notification and deny the benefit of exemption. The debits of licence will automa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be executed after assessment but before registration of B/E for examination & out of charge. The impotter 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 t 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 require to be indicated. The EXIM codes for the various schemes have already been notified in the Handbook of Procedures issued by DGFT. In column No.2 the relevant applicable exemption notification No. and the Year with S. No. of item in the notifications is required to be indicated against the respective item. After completion of entry of all the items of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em, the B/E will not be available for registration for examination and out of charge. A letter to CEX Authorities requesting for confirmation about re-warehousing will be sent from the Bond Section. 6. AVAILING EXEMPTION UNDER JOBBING SCHEME Notification No. 32/97-Cus 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 benefit under specified exemptions schemes". A Bond has to be submitted with the EOU/Jobbing Section for registration with bond type "JO". The Bond type "30" 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 checklist of the B/E will be taken and presented to the designated Appraiser along with all requisite documents. The Assessment procedure is same as prescribed earlier for other schemes. 7. PROCESSING OF SHIPPING BILLS UNDER VARIOUS EXPORT PROMOTION SCHEMES IN EDI 7.1 All the Shipping Bills i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration in form Annexure 'A', Annexure 'B' and other documents such as document of transportation, ARE-I etc. to the Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner in the concerned shed. After registration of goods, the shipping bill will be marked to an Examiner for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO, which will be given by the Shed Appraiser. However if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order. 9. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME 9.1 The procedure for online transmission of Licences/Authorisations issued under Duty Exemption Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG) for DGFT to Customs through an Electronic Exchange System is operational at this port in respect of DES/EPCG licences issued on or after 1st March 2009. As per the procedure prescribed by DGFT, Exporters apply for Advance licences under Duty Exemption Scheme (DES) and licenses under Export Promotion Capital Goods Sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r licenses received online from DGFT under DES/EPCG schemes. DGFT would transmit online an Export Obligation Discharge Certificate (EODC) in prescribed format containing details of Shipping Bills to Customs which would also be made available at this port. Based on this EODC, the designated officer at this port would release the bonds/LUTs and the BG, if any, after causing necessary verification. 9.4 For any amendment, in licenses issued under the above schemes by DGFT, importer would obtain a log print of usage of license in prescribed format. DGFT would process amendment(s) of license based on log print of usage of license issued by Customs and transmit online the necessary amendment(s) of license to Customs. No imports under such license would be allowed after issuance of log print till the amendment message is received from DGFT. 9.5 The above procedure would be applicable in respect of file nos. / Licenses/ Authorisations issued under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after 1st March 2009 by DGFT. The existing procedure in case of manual registration of file nos./Licenses/Authorisations issued under these schemes on or upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exporters/CHAs are required to give S. No. of inputs in Part-C of the DES Book and Exporters need not fill up column titled "DESCRIPTION OF RAW MATERIALS". c. If some inputs which are not in Part-C of the EPCG/DES have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled "DESCRIPTION OF RAW MATERIALS". d. In the column "IND/IMP", the exporters are required to write "N", if the inputs used are indigenous and "M", if the inputs used are imported. e. In column titled "Cess Scheme S'. No." the relevant Serial No. of the Schedule relating to Cess should be mentioned. 10. All the other procedures, instructions prescribed in respect of processing of documents in ICES and manually, procedure relating to documents process through RMS, collection of documents, storage etc. issued in respect of Chennai Custom House shall be applicable mutandis-mutandis to imports or exports made through Kattupalli Minor Port. Difficulties if any, faced by the Trade/CHA shall be brought to the notice of the undersigned, imme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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