9911796707
TMI BlogComputerized Processing of Bills of Entry under the Indian Customs EDI System-Imports(ICES/I) at Custom House, KandlaX X X X Extracts X X X X X X X X Extracts X X X X ..... required to register their IEC codes, CHA licence numbers in the Customs Computer Systems before an EDI Bill of Entry is filed. For registration purpose, Importers/CHAs can approach the Customs counter at Room No. 24, Service Centre, in the Custom House with original documents. The formats of the declaration forms to be given by the Importer and CHA are given at Annexures 01 and 02. It is reiterated that it will not be possible to process the documents under the System, without registration. 4. In the beginning, Bill of Entry will be entered in the System at the Service Centre either through data entry or through floppy submission. Those, who want to submit the data through floppy, are requested to go through the ICEGATE website www.icegate.gov.in for details on data structure. After the connectivity with ICEGATE is established and the CHA/Importers become conversant with the EDI procedures, the option of filing the Bills of Entry through ICEGATE would also be made available and the same will be notified separately at a later date. In the ICEGATE, Importers/CHAs can electronically file their Bills of Entry from any where, through the internet. 5. IMPORT GENERAL MANIFEST: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the complete details as are being given presently by the Shipping Lines / Shipping Agents in the manual filing of the documents. 6. CARGO DECLARATION BILL OF ENTRY: 6.1. The CHA shall file a declaration for clearance of cargo in ANNEXURE-A (instead of B/E) at the Service Centre. Certified copies of invoice and packing list shall be enclosed along with ANNEXURE-A. The declaration may be filed by the Importer himself but he will require prior permission of the Assistant/Deputy Commissioner(EDI). The representative of such Self Importer will carry the authority letter from the authorized signatory of the importer and shall thereafter indicate their name and designation in the declaration and would be required to submit documentary evidence to establish their identity. 6.2. The schedule of charges for data entry in the Service Centre shall be as follows :- A. Non-EDI users (who get data entry done at Service Centre) - a. Entry of Annexure A having up to 5 items ₹ 60 b. Each additional block of 5 items ₹ 10 c. Amendme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice. 6.6. If the particulars of classification are same for the next item, the word do will be accepted by the System. 6.7. ITC (HS) and CTH Nos. shall be indicated in eight (8) digits and CETH in six (6) digits, without any decimal in between (e.g. 850110 and not 8501.10). Number in three (3) digits followed by the issuing year shall indicate a Notification (e.g. 101/98, 021/02). Moreover, the Notification shall be the parent one and not the amending Notification. 6.8. In respect of goods for which benefit of Notification No. 21/2002-Cus dated 01.03.2002 is claimed, against the entry Generic Description in ANNEXURE-A, list No. and the serial no. of the list shall be mentioned in addition to the generic description of the item. The Centre Operator will feed first the list no. and serial no., and if there is space left, generic description of the item. For example, Liquid Crystal Displays are covered by S. No. 244 of the Table of Notification No. 21/2002 (list 26, Sr. No. 22). This entry would b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... report, Appraiser / Superintendent (Docks Examination) will give out of charge and sign all copies of the Bill of Entry before handing them over to the CHA/Importer. The CHA/Importer at the time of clearance of the goods from the Gate, will hand over the Customs copy of the Bill of Entry to the Gate Preventive Officer, along with all other documents as per Para 15.2 of this Public Notice. The Preventive Officer, incharge of the gate, will verify the marks, numbers and no. of packages etc., as per the details given in the Bill of Entry and permit the cargo to be taken out, only after all the details are tallied. 7.4 Notwithstanding anything herein above, Assistant / Deputy Commissioner ( Dock Examination ) shall retain the right to re-examine any package or consignment. 8. SYSTEMS APPRAISAL In a number of cases, the System will appraise Bills of Entry automatically. In such a case, the System will print Customs copy of Bills of Entry along with three copies of TR-6 challan, for getting the goods examined, if required and for Out of Charge . All the Bills of Entry which are appraised by the System would be audited before giving Out of Charge . The System Appraisal Sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the examination order and other instructions. The print out will be handed over to the CHA/Importer who appends his signatures, confirming the facts in the Bill of Entry. 10.3 The CHA/ Importer shall present the Bill of Entry alongwith all original import documents, technical literature etc. at the Dock Yard / CFS, KPT for examination of the goods. After carrying out the examination, Preventive Officer shall endorse the examination report on the Bill of Entry as well as in the System and attest all the documents submitted alongwith the Bill of Entry and catalogue etc. found with the consignment. 10.4. After the examination is completed, the CHA/Importer shall present this hard copy of the Bill of Entry to the Assessing Appraiser/Superintendent, who will complete the assessment in the System, with approval of Assistant / Deputy Commissioner (Group). Immediately thereafter, the System will print Customs copy of Bill of Entry along with three copies of TR-6 Challan. It may be noted that amendments will normally not be allowed in cases of Bills of Entry under first check appraisement. 11. AUDIT 11.1 All the Bills of Entry which are appraised by the System wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry from the Service Centre (in respect of first check cases), or the final printout of three copies of the Bill of Entry, before the examination of the goods for alert check, the Preventive Officer (Alert)/ Assistant will verify from the Alert register / PC whether there is any alert issued in respect of the importer, item of consignment. The Preventive Officer/Assistant will stamp the un-assessed copy of the Bill of Entry (in respect of first check cases) or the Customs copy of the Bill of Entry (in respect of second check cases), as the case may be after recording the factual position and return the same to the CHA/Importer, who will then approach the Appraiser/Superintendent (Docks Examination) for examination of the consignment. 15. EXAMINATION OF GOODS: 15.1 In the case of System and second check appraisals, the CHA/Importer, after obtaining the location of the goods from the custodian, shall present the Bill of Entry to the Preventive Officer (Docks Examination) at Dock Yard / CFS KPT for registration and examination of the goods. In the case of first check appraisal, un-assessed copy of the Bill of Entry will be submitted. He will sign the printed Bills of En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncerned group through the Assistant / Deputy Commissioner(Dock Examination), with his comments on the Bill of Entry as well as the System. On the basis of the examination report, the report/comments offered by the Appraiser/Superintendent, the Assistant / Deputy Commissioner (Group) will examine the facts, even raising a further query, if required and take appropriate action, if necessary after following the principles of natural justice. 15.7 After completing the examination of the goods, the Appraiser/Superintendent ( Docks Examination ) would give order for Out of Charge . 15.8 After the order of clearance ie; Out of Charge on the computer terminal, the Importer s copy and Exchange Control copy of the Bill of Entry will be printed along with the Order of Clearance (in triplicate) and the examination report at the Dockyard/CFS, KPT itself. All these copies of the Bill of Entry will bear the examination report, Order of Clearance number and name of the Examining Officer and the Officer giving Out of Charge . The Importer s copy and Exchange Control copy of the Bill of Entry along with two copies of the order of clearance shall be returned to the CHA/Importer after the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... copy of the Bill of Entry. The Appraiser/Superintendent (CFS) will retain the Custom copy of the Bill of Entry. 16.3 In case of first check examination, recording of examination report would only be on the un-assessed Bill of Entry. The CHA/Importer will produce this copy to the Assistant/Deputy Commissioner (Group) who will ask the Assessing Appraiser/Superintendent to enter the examination details in the System, verify them and get finalized the assessment. 16.4 Apart from these exceptions, the procedure detailed at Para9,10 15 would mutatis mutandis be applicable in respect of examination of the goods at CFS, Gandhidham. 17. SECTION 48 CASES In cases where imported goods have not been cleared for home consumption or warehoused or transshipped within 30 days from the date of the unloading thereof at the port, data entry in such cases shall also be done as usual. However, the CHA/Importer is required to indicate Y at Sr. No. 6(D) of ANNEXURE-A, for extension of time limit under Section 48 of Customs Act, 1962, alongwith reasons, thereof and the Bill of Entry No. in such cases shall be assigned only after the necessary permission by the Assistant/Deputy Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation. 20.2 The CHA/Importer may file a Prior/Advance Bill of Entry if he has the copies of the Bill of Lading and the invoice. The Bill of Entry would be filed and assessed in the same manner as indicated above. However, instead of generating 3 copies of Bills of Entry and duty payment challan, the System will generate one copy of the Bill of Entry to inform the CHA/Importer about the assessment details. The final print out containing three copies each of the Bill of Entry and challan would be generated after the IGM details and/or entry inward details, as the case may be, are entered in the System. If there is any change in rate of duty, the Bill of Entry shall be reassessed. 20.3 If there is a delay of more than 30 days in the arrival of the Vessel, fresh Bill of Entry would have to be filed. 20.4 The rate of exchange to be applied for calculating the value of the goods shall be the rate prevailing on the date of filing the Prior/Advance Bill of Entry. The rate of duty applicable to goods sought to be cleared against Prior/Advance Bill of Entry would be that applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inted by the System. The DEPB holder shall verify the details of DEPB in the check list, if the same is correct, the DEPB holder shall sign the check list and return the same to the Designated Officer. The Designated Officer shall then register the DEPB in the System. 21.2.4 On registration of DEPB, System will generate a REGISTRATION NUMBER which will be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which DEPB has been registered. For further activities, either for debiting against a Bill of Entry or obtaining a Release Advice, only this registration number shall be used. It may be noted that without the Registration number no activities can be carried out on the EDI System in respect of a DEPB licence. 21.2.5 The DEPBs which have already been partly utilized before the introduction of on-line processing will be registered for the balance of DUTY CREDIT and FOB of exports in the manner as stated above. 21.2.6 In case any change in the data of DEPB is required to be made after completion of registration, the same can be done by the concerned Assistant / Deputy Commissioner. 21.3 TRANSFER RELEASE ADVICES (TRAs) 21.3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce can be re-credited by the concerned Assistant/Deputy Commissioner. 21.4. CLAIM OF EXEMPTION AGAINST A DEPB / DEPB-TRA 21.4.1 The normal exemption can be claimed as usual against an item in the Bill of Entry under S.No.39D of ANNEXURE-A. 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. 21.4.2 For each item claimed for exemption under DEPB, details referred to above will be required to be indicated. 21.4.3 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 Bill of Entry. In case, where Importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in Bill of Entry, the Quantity/Weight for which he wants DEPB/payment of duty. 21.4.4 For indicating the option of payment of Addi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment by the Appraiser/Superintendent, the Bill of Entry will move on screen to the Auditor for concurrent Audit and from the Auditor to the concerned Assistant/Deputy Commissioner. The Auditor as well as Assistant /Deputy Commissioner will need to retrieve the Bill of Entry for assessment. 21.7.3 After assessment, the assessed copy of the Bill of Entry will be printed alongwith the TR-6 challan containing the duty to be paid by the CHA/Importer. The duty required to be paid shall be paid at the State Bank of India, Kandla Port branch, New Kandla by Demand Draft / Cash as per prevailing practice of duty payment. The system of manual debit of DEPB Scrips alongwith electronic debit will continue till further orders. 21.7.4 Where the Appraiser/Superintendent, during the process of assessment, denies the exemption claimed under Sl.No.39D of ANNEXURE-A; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB corresponding to the enhanced duty / CIF against that item. 21.8. DEPB DEBIT LEDGER 21.8.1 On registration of DEPB or TRA in the System, the System w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Bill of Entry, DEPB file and DEPB scrip. CHA/Importers are therefore required to register the DEPBs even when clearances are sought against manually assessed Bills of Entry. 22. PROCESSING OF BILLS OF ENTRY UNDER OTHER EXPORT PROMOTION SCHEMES Bills of Entries relating to other Export Promotion Schemes like DEEC, DFRC, EPCG, REP etc. which require import licence for availing benefits of exemption notifications will be processed under ICES (I) as per under-mentioned procedure: 22.1 Registration of Licence 22.1.1Before filing of a Bill of Entry under any of such Export Promotion Schemes the related import licence will required to be registered in the System. Data entry of the licence details will be made at the Service Center. For the ease of data entry, details of the licence will be furnished by the licence holder in a Form as per ANNEXURE-I, annexed to this Public Notice. The form is common for all types of licences, some of the fields may not be applicable to a licence, and therefore, relevant details only should be filled. 22.1.2 It will be precondition of registration of licence that the IE-Code of the licence holder is received by the Customs System from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, if export obligation has not been fulfilled the respective category of bond should be registered before registration of licence / RA. 22.2.2 The Bond and Bank Guarantee will be accepted, registered and debited as per procedure given at succeeding paras of this Public Notice. 22.2.3 The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing Bill of Entry electronically the bond will automatically be debited by the System for the amount of duty foregone. 22.2.4 Bond types for export promotion schemes are as under: Scheme Bond type EPCG EC DEEC DE DFRC DE REPL DE 22.3 Registration of incoming Release Advice 22.3.1Incoming Release Advice will be registered for the given value and quantity in the same manner as the respective licence. 22.3.2 After successful entry of details, a checklist will be printed by the Service Centre operator and given to the RA holder for confirming correc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce and the Customs station where RA will be utilized for clearance of goods. No amendment of RA will be permitted after it has been issued by System. Fresh RA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized RA. 22.5.4 No RA will be issued manually. 22.6 Debiting of licence Licence will be automatically debited in respect of Electronic Bill of Entry and Electronic Release Advice. For debiting manual Bill of Entry, the figures of value and quantity will be entered by the Appraiser/Superintendent in the System through a Menu for this purpose. 22.6.1 Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser/Superintendent as usual. 22.7 Exemption for Spare Parts under EPCG Scheme 22.7.1 The System will create a ledger of face value and item wise value quantity. Item S.No. 0 has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the System as value permissible for import of spares under exemption Notification against EPCG licence. 22.7.2 This value of spares will be within the tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of spares Item S.No. 0 should be indicated in column 9 of the Format indicated above. 22.9.4 Against one item in the Bill of Entry 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 quantity should be split in to a separate item in the Bill of Entry for debit against another licence or for normal assessment. 22.9.5 Bond/Bank Guarantee details should also be provided wherever so required. 22.9.6 After successful entry of data of the Bill of Entry in the System, a check list will be printed by the Service Centre operator and given to the CHA/importer. The CHA/ Importer 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 CHA/ Importers before returning the check list to the operator for submission of Bills of Entry in the System should ensure that licence details are also correct. 22.9.7 The operator will exercise option of submission of Bills of Entry in the System. After submission of the Bills of Entry in the System a check list of submitted Bills of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time of assessing a Bills of Entry a print of details of debit will be taken for records. 22.11 Printing of the assessed Bills of Entry After assessment a print of assessed copy of the Bills of Entry will be taken by the CHA/Importer from Service Centre. The print of Bills of Entry 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. 22.12 Examination/Out of Charge Procedure for goods registration, examination, out of charge and printing of Bills of Entry after out of charge will be same as discussed in forgoing paras. 23. PROCESSING OF BILL OF ENTRY WITH BOND: Processing of Bills of Entry relating to goods:- (i) Purchased on high seas sales basis (ii) Exempted under 100% EOU schemes (iii) Exempted under Notification No.32/97 (Job work) will also be done under (ICES)-I of the EDI System. The detailed procedure to be followed in this regard is as under: 23.1 Bond Management System. 23.1.1 Under ICES, there is a provision for centralized Bond Cell, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2.3 After submission the job shall be forwarded to Assistant / Deputy Commissioner designated to accept the bond. The CHA/Importer shall present the original bond documents to the respective designated Assistant / Deputy Commissioner for acceptance. 23.2.4 The Assistant /Deputy Commissioner shall observe all the instructions regarding acceptance of bond issued by the Board / Custom House from time to time. After satisfying that the documents submitted are in order acceptable the Assistant /Deputy Commissioner shall retrieve the bond details on screen by entering the job no., view the entries made in the System. If the information in the System match with the documents conditions for acceptance of the bonds are satisfied, the Assistant /Deputy Commissioner may accept the bond in the System. The Assistant /Deputy Commissioner can also make corrections in the System if so required. 23.2.5 After acceptance of the bond by Assistant /Deputy Commissioner, the bond documents shall be taken by the Bond Officer / Bond Clerk. The Bond officer/ Bond clerk after receipt of the Bond / Bank Guarantee / Security etc. shall enter in the System location of bond storage where the bond docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istant / Deputy Commissioner (Bonds) 23.3.3.1 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 Dockyard/CFS, KPT. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done. 23.3.3.2 The CHA/Importer has to give a written request to Assistant / Deputy Commissioner (Bonds) for debiting the bond against a Bill of Entry. The CHA/Importer shall specify the Bond Registration No., Bill of Entry No. and Date. The Assistant / Deputy Commissioner (Bond) has to retrieve the Bond and debit the Bond and Bank Guarantee. He/She has the option to view the Bill of Entry. 23.3.3.3 Before debiting the System will pose the following query: Whether the language of the bond meets the legal requirement of the assessment of the Bill of Entry. If the amount to be debited is more than the credit balance in the Bond and Bank Guarantee Ledgers, the System will not allow debit and the Assistant / Deputy Commissioner has to raise a query to the Importer for filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st come first serve basis. 23.4.3 The System at the time of assessment of a Warehousing Bills of Entry shall display before the Appraiser/Superintendent the requirement of bond equal to double the amount of duty payable. The Appraiser/Superintendent at the time of the assessment can change the Bond / Bank Guarantee amounts. Where the bond details have been entered at the time of data entry the same shall be displayed by the System debit details will be printed on the Bill of Entry. Where bond has not been debited at the time of data entry of Bills of Entry, Bond requirement shall be printed along with the print of the Bill of Entry. 23.4.4 The Bond shall be registered with the designated Bond Officer debited in respect of a Bills of Entry . Unless the bond is debited in the System, Bill of Entry cannot be registered for examination out of charge at the Dockyard/CFS.. 23.5 Provisional Assessments:- 23.5.1 Where an item of the Bill of Entry is assessed provisionally by the Appraiser/ Superintendent irrespective of the fact, whether EOU / Warehousing Bill of Entry , PD Bond will also be required in addition to the EOU / Warehousing Bond. The details of the bond can ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated against the field amount and shall be in Indian Rupees. The additional amount would get distributed proportionately amongst the various items in the invoice for determination of assessable value. 23.6.3 In case goods relate to more than one invoices, the High Seas sales charges should to be indicated against each invoice, proportionate to the value of goods in the invoice. 23.6.4The System shall add these charges to the CIF value of the goods for computation of value for the purpose of levy of duty. 23.6.5 The data entry operator at Service Center shall enter these details in the relevant field in the System. These details will be printed on the check list. The IEC the name of the seller of the goods shall also be printed at the end of the check list for verification by the Importer / CHA. 23.6.6 After submission, the Bills of Entry shall be processed under the EDI-System as normal Bills of Entry. The Appraiser/Superintendent, Auditor, Assistant /Deputy Commissioner at the time of processing the Bills of Entry will be able to view the details of rate or value of High Seas charges. The Appraiser /Superintendent assessing the Bills of Entry will also be able t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of Entry. Where the option given is N the System shall require the bond to be executed after assessment but before registration of Bill of Entry for examination out of charge. 23.7.2.2 Procedure for registration of Bond/Bank Guarantee. has already been explained earlier in this Public Notice 23.7.2.3 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. 23.7.2.4 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. 23.7.2.5 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. 23.7.2.6 The Importe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ond with the Central Excise authorities, he shall produce the procurement certificate issued by the Central Excise officer to assessing officer along with the unassessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all the concerned documents. System would generate a communication consignment and requesting for confirmation about re-warehousing. System would enable monitoring of the movement of the goods through appropriate MIS reports. 23.7.3.7 After completion of the assessment the Bill of Entry shall be put to 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 Bill of Entry will not be available for registration for examination and out of charge. 23.8 Availing exemption under Jobbing Scheme 23.8.1 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/CHA claiming the said exemption would require to indicate the relevant details in ANNEXURE-A. On su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other details from the W/H Bill of Entry. Invoice S.NO. as in the Warehouse Bills of Entry and against this invoice item S.No. and quantity will be entered. The System will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET , Excise Notification etc. as in the W/H Bills of Entry will be displayed by the System. Tariff Headings and the Notifications can be changed if, so required. In case of Ex-Bond Bill of Entry, the rate of duty and Tariff Value ( wherever applicable ) shall be the one which is in force on the date on which the Ex-Bond Bill of Entry is presented. 24.3 On completion of data entry a check list will be generated by the System against the respective Job.No.. The CHA/Importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-bonding are correct. The check list after corrections will be returned to the Service Centre operator for submission of the Ex-bond Bills of Entry. On submission the System will generate the Bills of Entry No. 24.4 Assessment The Bills of Entry will be allocated by the System to the Assessing Groups on the basis of same param ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erate two copies of the Ex-Bond Bills of Entry . One copy is for the importer and the other copy will be for the Bond Section. No ex-change control copy will be generated for EX-bond Bills of Entry. The System will also print along with Bills of Entry three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Appraiser/Superintendent giving out of charge will endorse on the hard copies of the O/C quantity of the goods/package serial numbers and number of packages to be cleared against the respective Ex-Bond Bills of Entry and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-Bond Bills of Entry. 25. Bonds / Undertaking/ Re-export bond for conditional exemptions 25.1 Where the benefits of exemption under a Notification is 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 Bills of Entry. The bond will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for Bills of Entry data entry. 26.3 Against one Bill of Entry only one certificate should be used. The certificate shall be utilized against all such Notifications requiring Central Excise Certificate. At the time of assessment the officer may verify details of goods covered by the certificate and Bills of Entry on the basis of original certificate retained in the group. A print of statement of items assessed on the basis of certificate can be obtained for reference to concerned Central Excise authority. 27 Certificates from other authorities. 27.1 Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defence, P.H.O., Assistant Drug Controller, Plant Quarantine etc. Such certificates can be entered in the System under the category of Misc. Certificates = MC . The following details will be entered at Sr. No. 18(d) of ANNEXURE-A - MC number and date Issuing authority and address. Such certificates can be viewed by Assessing Officer and also will be printed on the Bills of Entry for verification in the Dockyard/CFS. 28. List of exemption notifications requiring Bond/Und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ghest among the three amounts. The highest amount will be taken for levy of duty. The necessary details in this regard should be declared by CHAs/Importers at Sr. No. 39 (B) (I) of ANNEXURE-A, which is as under. 39. B.I Details of quantity where duty rates on unit of measurement different than in the invoice - (1) Invoice Serial Number [ ] (2) Actual Invoice Number [ ] Item No.(1) CTH (2) QTY in KGS (3) QTY in SQM (4) 30.2 In case quantity of goods in the invoice is in KGS as declared at Sr. No. 39 A under Details of Description of Items , col. (3) in the above table 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. However, if the qty in the invoice is in units of measurement other than KGS or SQM, in that case the qty in KGS and SQM should be indicated in columns (3) (4) respectively. 31. LEVY OF ADDITIONAL CUSTOM DUTY BASED ON RSP AND NCCD 31.1 Provisions have made in the Indian Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIAL VALUATION BRANCH BILLS OF ENTRY THROUGH EDI 32.1 The assessment of provisional SVB Cases shall be carried out in EDI System. CHAs/Importers are requiredto make suitable declarations aunder Sr. No. 38 and 39B of ANNEXURE-A to this Public Notice. 32.2 In the Rule 10 Valuation Declaration, against Sr.No.24 a REMARK should be given as PROVISIONAL by the importer to ensure that correct and complete declaration has been filed by them. 32.3 After the assessment is over, the final print of the Custom copy of the Bill of Entry shall be sent to Special Valuation Branch (SVB), New Customs House (NCH), Mumbai for endorsement on the Bill of Entry regarding registration file number. Since the bond is filed in New Customs House and debited there, the Bill of Entry status on EDI print will not show provisional but final status. 32.4 After endorsement from New Custom House, provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as per CBEC Circulars) of the Bill of Entry shall be presented to Manual Cash Section for payment of the appropriate Revenue Deposit. This will be collected on a separate TR-6 Challan in Triplicate. 32.5 Thereafter, the payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 1 AUSTRIA AT 2 BELGIUM BE 3 DENMARK DK 4 FINLAND FI 5 FRANCE FR 6 GERMANY DE 7 GREECE GR 8 IRELAND IE 9 ITALY IT 10 LUXEMBOURG LU 11 NETHERLAND NL 12 PORTUGAL PT 13 SPAIN ES 14 SWEDEN SE 15 UNITED KINGDOM GB 33.2Filing of Bill of Entry 33.2.1 The CHA/Importer would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against the country of origin/e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therein, the Sl..No. of item in the Notification and System directory is the same. The CHAs/Importers are advised to make suitable declarations at Sr. No. 39B (Classification Details) of ANNEXURE-A Declaration at Service Centre for Data Entry. The extract of the Table is indicated below. Sr. No. 39B (For Tariff Value purposes) Classification Details Item No. RITC 8-dgt CTH ANotn I S.No P.S No QTY Exemp. Notn/yr Sl No CETH Notn/ Sl No. T Notn I S No. Qty 1 2 3 4 5 6 7 8 9 10 11 12 13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l KBE s on submission shall be System Appraised on the basis of contents declared by the CHA/Importer. A challan for payment of duty shall be generated automatically which shall be printed along with assessed copy of KBE. 35.4 Payment of Duty - After the challan for payment of duty has been generated, the duty shall be paid at the designated Bank as usual, during the banking hours. Out-of-charge against Bill of Entry KBE would not be possible till duty has been paid in the Bank and Bank s message has reached the Customs EDI System. 35.5 Examination of Consignment - The designated P.O. will carry out examination of the cargo in respect of KBE. Before entry of Examination Report in the System, the P.O. shall enter the IGM number, date and year alongwith the Inward date (Arrival date) in the KBE, as provided by the CHA/Importer. The following documents are to be presented to the P.O. - (a) Bill of Lading (b) Invoice and Packing list (c) Delivery Order, clearly mentioning the IGM no., Voyage No. and date (d) Other required documents such as Certificate / NOC from the Port Health Officer / Assistant Drug Controller / Plant Quarantine Officer, etc. wherev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the same being communicated to him, failing which not only the action under law will be initiated for recovery of duty not paid/short paid, but the facility of direct delivery will also be liable to be withdrawn. After completion of audit the disposal of the KBE shall be in the same manner as in case of a normal Bill of Entry. 36. CANCELLATION OF IGM 36.1 In case of non-arrival of Vessel or some specific other reasons the Shipping Line / Steamer Agent can request for cancellation of IGM to the Assistant /Deputy Commissioner(Import) specifying the reasons for cancellation. If satisfied, the Assistant/Deputy Commissioner will permit data entry of the cancellation request of IGM in the Service center. 36.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Line / Steamer Agent electronically if filed through EDI interface or it is communicated as a printed check up cancellation message from the Service Centre and can also be checked up from the enquiry window of the Service Centre. 36.3 It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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