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TMI BlogProcedure for computerised processing of Shipping Bills under the Indian Customs EDI System (ICES) – Exports – at Custom House, KandlaX X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise authorities in respect of Manufacturer Exporter. All types of Shipping Bills (except re-export under claim of Drawback under Section 74 of Customs Act, 1962) shall be processed under EDI System only. Under this System, the category of Shipping Bills will be depending on the type of Scheme Code under which an item is declared for export. The Scheme Code has been notified by the DGFT in the EXIM Policy 2002-2007 Vol-I (Handbook of Procedures Vol-I). Detailed guidelines for preparation of electronic Shipping Bills and entry of data in the system are provided in a document ICES Export Version 2.0 enclosed with the Public Notice. These Guidelines may be carefully studied and kept in view for making Annexure `A Declaration. The detailed procedure to be followed in respect of the Indian Customs EDI Systems-Exports at Custom House, Kandla shall be as under: 3. DATA ENTRY FOR SHIPPING BILLS 3.1 Exporters /CHAs are required to register their IEC codes, CHA License Nos., and the Bank A/C No. (for credit of Drawback amount) in the Customs Computer Systems before an EDI Shipping Bill is filed. 3.2 For registration purposes, Exporters ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VI. Manner of remote EDI filling : a) Printing of Documents - : ₹ 20/- for the first 50 pages and ₹ 5/- for every 10 pages subsequent pages or parts thereof (Documents refers to the set of papers, which get printed in one command at any stage of processing). b) Query Printing : ₹ 5/- per query VI Processing of EGM : ₹ 60/- VII Entry of Licences : ₹ 60/- VIII Un-accompanied Baggage Declaration : ₹ 60/- IX Floppy Submission : ₹ 10/- 3.6 The Service Centre operators shall carefully enter the data on the basis of declarations in Annexure A made by the Exporter/CHA. After completion of data entry, the checklist will be printed by the Data Entry Operator and shall be handed over to the Exporter/CHA for confirmation of the correctness of the data entered. Thereafter, the Exporter/CHA may make corrections, if any, in the checklist and return the same to the operator, duly signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping Bill. The operator shall not make any amendment after ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the system at the time of Shipping Bill data entry. The quota certification of export invoice should be submitted to Customs along with other original documents at the time of examination of the export cargo. As a transitional measure, Customs will accept AEPC certification on the manual Shipping Bill format also. However, in these cases the Shipping Bill will be treated on par with invoice and will not be subjected to any processing. The Shipping Bill number should also be indicated on the invoice when goods are presented for examination. For determining the validity date of the quota the relevant date would be the date on which the full consignment is presented to the customs for examination and the date is duly recorded in the computer system. 5.2. Certification / N.O.C. of other agencies involved in export clearance such as Cotton Textiles Export Promotion Council, Wildlife Inspection Agency under the Convention on International Trade in Endangered Species (CITES), Regional Deputy Director (Wild Life) or Chief Conservator of Forest or The Divisional Forest Officers, Engineering Export Promotion Council, Agricultural Produce Export Development Agency (APEDA), C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deputy Commissioner may call for the samples, if required for confirming the declared value or for checking classification under the Drawback Schedule. The Assistant/Deputy Commissioner may also give any special instruction for examination of goods, if felt necessary. 6.3 The Exporters/CHAs can check up with the query counter at Service Centre whether the Shipping Bill submitted by them in the system has been cleared by the Asst/Deputy Commissioner or not, before the goods are brought into the Dockyard/CFS KPT for examination and export. In case any query has been raised by the Asst/Deputy Commissioner, the same is required to be replied through the Service Centre. The Shipping Bill will be passed by the Asst/Deputy Commissioner after all the queries have been satisfactorily replied to. The status of the Shipping Bill can also be seen on information Kiosks placed adjacent to the Service Centre. 7. ARRIVAL OF GOODS AT DOCKYARD/ CFS, KANDLA PORT TRUST (KPT) : 7.1 The goods brought for the purpose of examination and subsequent let export will be allowed entry in the Customs area of Dockyard / CFS, KPT, on the strength of the cartin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Custom may examine all the packages / goods in case of any discrepancy / intelligence. 8.2 The Examining Officer (PO) will inspect/examine the shipment as per the instructions, if any, and enter his report in the system. There will be no need for a written examination report. He will then mark the Electronic Shipping Bill along with all original documents to the Appraiser/Superintendent (Docks Examination) at Dockyard/CFS KPT. If the Appraiser/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 or his CHA accordingly. The checklist and the declaration along with all original documents will be retained by the Appraiser/Superintendent. In case of any variation between the declaration in the Shipping Bill and physical documents / examination report, the Appraiser/Superintendent of Dock Examination will mark the Electronic Shipping Bill to the Assistant/Deputy Commissioner of Customs ( Docks Examination). He will also forward the documents physically to Assistant/Deputy Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsed, till the entire consignment is examined and loaded on to the vessel. g) After the entire consignment is shipped in the vessel, the exporter will obtain the signature of the Master of the Vessel acknowledging the receipt of the goods on board on the reverse of the checklist. Then the P.O.(Docks Preventive) will also endorse the shipment details and date of shipment on the checklist after verifying the mate receipt. h) The exporter/CHA will then report to the Examining officer P.O ( Docks Examination) for the processing of the Shipping Bill in the system. i) The exporter will submit the checklist with all the endorsements as aforesaid Annexure-C and other documents as specified for the purpose in this Public Notice to the Examining officer (PO) in the Dock. j) The examining officer (PO) as per the procedure stipulated in this Public Notice will register the particulars of Annexure-C in the computer and mark the Shipping Bill to the Appraiser / Superintendent who will complete all the formalities of assessment before giving Let Export in the system. After the Let Export is given by the Superintendent/Apprais ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om basis. If the container is selected for re- examination by the system, the procedure as given in Para 8.2 above will be required to be followed. In other cases, if the Appraiser / Superintendent (Docks Examination) is satisfied with the particulars entered in the description given in the original documents, Central Excise Examination report and there is no need to examine the factory stuffed goods, he will proceed to allow Let Export for the shipments and inform the exporter. b) In case the Appraiser / Superintendent ( Docks Examination ) feels that the goods require re-examination, he will mark the electronic copy of the Shipping Bill and other documents to the DC/AC ( Docks Examination ) and instruct the exporter or his agent to meet the DC/AC (Exports). If the DC/AC(Docks Examination) approves the re-examination of the goods, then container will be brought to the Docks and the procedure specified in para 8.2 above will be followed. c) After Let Export Order, the procedure laid down at para 8.2 above will be followed. 8.5 PROCEDURE IN CASE OF CONTAINERS TO BE STUFFED IN DOCK YARD / CFS KPT : In case of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppraiser / Superintendent permitting Let Export to the steamer agent who will then approach the proper officer (PO) for allowing the shipment. In case of container cargo the stuffing of container at Dock will be done under Preventive supervision. Loading of both containerized and bulk cargo will be done under Preventive supervision. The Appraiser / Superintendent (Docks Preventive) will enter the particulars of packages actually stuffed into the container, the bottle seal No., particulars of loading of cargo container on board into the system and endorse the same details on the exporter copy of the Shipping Bill presented to him by the steamer agent. To facilitate the process of entry of cargo loading report in the system the exporter/CHA/Steamer Agent will prepare a Cargo Loading Plan (CLP) and container stuffing sheet as per Annexure-H I respectively. If there is a difference in the quantity number of packages stuffed in the containers / goods loaded on vessel the Superintendent ( Docks Preventive ) will put a remark on the Shipping Bill in the system and that Shipping Bill requires amendment or changed quantity. Those Shipping Bills also will not be taken up for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing their goods and register the same at Custom House before 04:00 PM. The exporters should therefore bring the goods alongwith the relevant documents and register the same in the Dockyard/CFS KPT before 04:00 PM. This is with a view to avoid last minute rush in the Dockyard/CFS KPT. 13. DRAWAL OF SAMPLES 13.1 Where the Appraiser/Superintendent of Customs orders for samples to be drawn and tested, the Examining Officers will proceed to draw three samples from the consignment and enter the particulars thereof along with details of the testing agency in the ICES. There will be no separate register for recording dates of samples drawn. Three copies of the test memo will be prepared by the Examining Officer and will be signed by the Examining Officer and Appraiser/Superintendent on behalf of Customs and the Exporter or his CHA. The disposal of the three copies of the test memo is as follows: i. Original to be sent along with the sample to the testing agency. ii. Duplicate Customs copy to be retained with the second sample. iii. Triplicate Exporter s copy. 13.2 The Asstt/Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eclaration can be made at the Service Centre provided the documents have not yet been submitted in the system and the Shipping Bill Number has not been generated. Where corrections are required to be made after the generation of the Shipping Bill No. or after the goods have been brought into the Dockyard/CFS KPT, amendments will be carried out in the following manner. a. If the goods have not yet been allowed Let Export , amendment may be permitted by the Assistant/Deputy Commissioner. b. Where the let export order has already been given, amendments may be permitted only by the Joint/Additional Commissioner, Custom House, Kandla, incharge of Export Section. 15.2 In both the cases, after the permission for amendments has been granted, the Assistant/Deputy Commissioner will approve the amendments on the system on behalf of the Joint/Additional Commissioner, Custom House, Kandla. Where the print out of the Shipping Bill has already been generated, the Exporter will first surrender all copies of the Shipping Bill to the Appraiser/Superintendent (Service Centre) for cancellation before amendment is approved on the system. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be followed for the amendment of the quantity. 16.2.1 EXCESS SHIPMENT : i) If such excess shipment relates to cases where the Let Export Order is given in the system and the Shipping Bill is generated. The Exporter/CHA will file a supplementary declaration in the Service Centre of Custom House, Kandla for the excess quantity. Such a declaration will be entered in the Service Centre and all the formalities for the processing of the Shipping Bill shall be under taken. ii) If the excess shipment relates to cases where Let Export Order and loading is allowed on the checklist, the Exporter/CHA when producing the documents for entry in the system will clearly state in the Annexure C the quantity declared in the Declaration as per Annexure A initially and the excess quantity loaded. The Examining officer (PO) will enter the declared quantity in the computer but a reference will be made by the Appraiser/Superintendent in the departmental comments above the excess quantity. The Shipping Bill will be generated for the initially declared quantity as usual and the exporter will file a supplementary declaration for the excess quantity in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a change consequent to the change of Shipping Line / Shipping Agent, corresponding changes would also need to be made in the Shipping Bill with the approval of Assistant/Deputy Commissioner of Customs. Where however the consignment is proposed to be sent by a different Shipping Line / Shipping Agent ( other than the one which has been specified in the Shipping Bill allowed let export) by issue of a new Bill of Lading, the Let Export Order would have to be cancelled and necessary amendment in freight shall be done in Shipping Bill with the permission of Asstt/Deputy Commissioner of Customs the change of Shipping Line / Shipping Agent would be permitted only with the approval of the Appraiser/Supdt. 17.3 In cases where the export consignment is on CIF or C F basis, the Shipping Line / Shipping Agent concerned shall not amend freight charges after the Let Export order has been given by the customs without prior permission of authorised officer of Customs and necessary amendment of freight charges is made on shipping bill. The authorised officer shall prepare a daily list of those amendments in freight where freight has been upwardly revised and send the same to As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rily not allowed since the extra copies of the Shipping Bills can be misused. However, where there is a system failure and as a result of which the print out after let export order has not been generated or there is a misprint, re-print of the same will be allowed only after permission is granted by the System Manager, EDI, Custom House, Kandla. 20. EXPORT OF GOODS UNDER THE DEEC SCHEME 20.1 Shipping Bills pertaining to DEEC Books issued in terms of the following notifications will be processed in ICES(E). 1. 079/95 cus dated 31.3.95 2. 080/95 cus dated 31.3.95 3. 106/95 cus dated 02.6.95 4. 107/95 cus dated 02.6.95 5. 148/95 cus dated 19.9.95 6. 149/95 cus dated 19.9.95 7. 030/97 cus dated 01.4.97 8. 031/97 cus dated 01.4.97 9. 50/2000 Cus dated 27.4.2000 10. 51/2000 Cus dated 27.4.2000 11. 43/2002 Cus dated 19.4.2002 12. 47/2002 Cus dated 22.4.2002 20.2 All the Exporters intending to file Shipping Bill under the DEEC scheme inclu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appendices II and III should be read carefully and whatever is not applicable should be struck out. c. Exporters who wish to avail DEEC benefits but do not propose to claim any drawback need to file only the declaration as per Appendix II. 20.6. It is also clarified that those Exporter who propose to fulfill export obligations themselves have to sign declaration at S.No. 2A of Appendix II. However, if the export obligations are being fulfilled by exports through a third party, the Exporter is required to strike out S.No. 2A and subscribe to S.No.2B of Appendix II. In such a case, the name of the DEEC licence holder as well as that of the Exporter shall be given and both have to sign the said declaration. 20.7. As regards the declaration at Appendix III, the options are set out in S No 5 6. The Exporters are required to subscribe to the correct option and delete the other(s). The Exporters who are exporting goods under DEEC Scheme shall delete declaration at S No 6A of Appendix III and shall subscribe to the S No applicable to them. 20.8. Those Exporters who possess a DEEC book under notification No, 79/95 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Export) before the goods can be brought for examination and for allowing Let Export . 21.4 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 below different sub-headings of the All Industry rates as per notification number 26/2003-Cus (NT) dated 01.04.2003 as amended from time to time. In order to sanction the drawback through EDI system, the Exporters are required to submit declaration as per Appendix III and appropriate declaration, if any, along with the Shipping Bills as per applicable Appendices of this Public Notice. The details of the declarations being submitted shall be mentioned in the appropriate column of proforma at Annex.ure A . The rates of drawback under some S. S. Nos. are dependent upon certain conditions as mentioned in the Drawback Schedule. In order that the EDI system processes the claims correctly, Exporters are advised to give the correct S. No. of the relevant declaration applicable to their case in the Annexure-A. 21.5 Drawback in respects of parts of the bicycles and cycle rickshaws are on specific rat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.02, 84.42, 84.52, 87.05, 87.07, 87.14, 87.15, 87.16, 87.17, 87.18, 87.19, 87.20, 87.22, 87.23, 87.24, 87.25, 87.26, 87.27, 87.28, 87.29, 87.30, 87.31, 87.33, 87.34, 87.36, 87.37 is subject to the condition that duty paid imported steel has been used in the manufacture of export product and declaration to this effect is made, duly authenticated by the Chartered Engineer that the relevant export goods have been manufactured out of duty paid imported steel. The Exporters, claiming drawback under these S.S.Nos. are required to file declaration as per Appendix-VIII. g. Drawback under S.S.No. 84.12 would be available at the appropriate rate specified in drawback table in respect of pumps subject to the condition that order / contract and relevant Shipping documents give a clear indication of F.O.B prices charged for the Pumps and Electric Motors separately. The Exporters claiming drawback under S.S.Nos. 84.12 are required to file a declaration in Appendix-IX. Further the value of pumps and electric motors should be written separately in Annexure A . h. The Exporters of Leather articles falling under S.S.Nos. 42.01, 42.02, 42.03, 42.04, 42.05, 42.06, 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... illustrations and not exhaustive. Notwithstanding anything herein above, the drawback will be admissible strictly as per the drawback schedule and conditions laid therein issued by the Ministry of Finance ( Department of Revenue ) from time to time. The Exporters / CHAs are therefore advised to kindly check the latest Drawback Schedule in force at the relevant time, for S.S.Nos. and conditions laid therein and file the necessary declarations accordingly. 21.8 After actual export of the goods, the drawback claims will be processed through EDI system by the officers of Drawback Branch on first come first serve basis. There is no need for filing separate drawback claim. The status of the Shipping Bill and sanction of drawback claim can be ascertained from the query counter set up at the Service Centre or from the Information Kiosks put up adjacent to the Service Centre. 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 authorised person of the Exporter from the Service Centre. The Exporters are advised to reply such queries expeditiously and such replies shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... than ₹ 5 lakhs and / or DEPB rates less than 20% will be assessed by Appraiser/Superintendent (Exports-DEPB). However, the Shipping Bills having FOB value more than ₹ 5 lakhs and/or credit rate 20% or more will be processed by Deputy Commissioner / Assistant Commissioner (Exports). Any query at the time of processing of Shipping Bill by the Appraiser / Superintendent or Deputy / Assistant Commissioner (Exports) may be obtained from the Service Centre and reply to the query has to be furnished through the Service Centre. 22.5. If the Group Code No., item No. and FOB value declared is accepted by the Superintendent / Appraiser or Assistant / Deputy Commissioner (Exports), goods may be brought in Dockyard / CFS KPT and entered in the system. The examination report will be fed by the examining officer and Let Export order will be given by Appraising Officer/Superintendent (Dock Examination) in the EDI System. Five copies of Shipping Bills will be printed for the purpose mentioned against each as under: (i) Customs copy : For record of Customs (ii) Exporter s copy : For record of exporter (iii) E.P. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be conducted in such cases, in terms of various CBEC Instructions / Circulars issued from time to time and either after issue of the Show Cause Notice the market value will be determined or may be accepted by the exporter on his own. In such cases where samples are drawn subject to market enquiry the copy of Shipping Bill for claiming DEPB will be generated after determination of value on the basis of market enquiry and handed over to the exporter duly signed by Appraiser/ Superintendent of Customs. In such cases wherever market value has been found to be less than twice the credit claimed, the market value will be mentioned in the EP copy of Shipping Bill as under:- Market value of the goods is Rs.---- and credit not to exceed 50% of the market value . 22.9 Samples may also be drawn for other purposes such as Chemical Test, DEPB entitlement etc. The procedure of Provisional Assessment shall be applicable mutatis mutandis to above cases as well and the cases will be finalised after necessary reports etc. are received and unprinted copy of shipping bill meant for DEPB licence shall be released thereafter for printing. 22.10. Reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in above, the DEPB shall be admissible as per the Serial No., description of the product, DEPB rates, Value Cap (as applicable) and the various conditions as notified by DGFT and Ministry of Finance from time to time. The Exporters / CHAs are advised to kindly check the latest DEPB Schedule and conditions laid therein and file the necessary declarations accordingly. 23. EXPORT OF GOODS UNDER 100% EOU SCHEME : The exporter can get the export goods examined by Central Excise / Customs Office at the factory even prior to filling of Shipping Bill. He shall obtain the Examination Report in the form annexed as Annexure C-1 which is part of Annexure A. duly signed and stamped by the Examining Officer and Supervising Officer at the factory. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to Dockyard/CFS KPT for the purpose of clearance and subsequent Let Export . The Exporter / CHA shall present the goods for registration along with Examination Report in Annexure C-1 , Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rintendent / Appraiser (EPCG) for logging / printing of ledger. After logging / printing of ledger, the EPCG bill will be moved to History tables. 25. EXPORT OF GOODS WHERE CESS IS PAYABLE : 25.1 The export cess serial number, Tariff value and cess quantity wherever applicable to the item to be exported should be clearly mentioned at Annexure A . The schedule of cess serial number, Tariff value ( wherever applicable ) and cess quantity are mentioned in Annexure D . 25.2 At the time of submission of the shipping bill the TR6 challan specifying the amount of cess to be paid will be generated. The service center will return the relevant Annexure with the shipping bill number duly endorsed along with the TR6 challan where the cess payable is mentioned. 25.3 The cess should be paid in the State Bank of India, Kandla port, New Kandla, the designated Bank, by the Exporter/CHA before the goods are brought for registration. 25.4 In case there is a change in the amount of cess payable the exporter should approach the Service Center for amendment. The amendment will have to be approved by Assistant / Deputy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appraisal of the Shipping Bill, the AC/DC at the time of approving the amendment on the system shall also ensure that new licences etc being added by amendment, is valid in respect of goods under export. In case, the amendment is sought to be made after the goods registration all such Shipping Bills would also require approval of AC/DC for examination /re-examination, if already examined or inspection if Shipping Bill was earlier selected for inspection. The conversion of Free Shipping Bill to Export Promotion scheme or Shipping Bill from one Export Promotion scheme to other Export Promotion Scheme shall be done as per the provisions laid down in the EXIM Policy and CBEC instructions Circulars issued from time to time as may be in force at the relevant time. 27.2. Registration of No CENVAT Claim Certificate : The officer designated in the Drawback Section of the Custom House shall register the Non-CENVAT Claim Certificate. The Designated Officer registering this certificate shall ensure genuineness of the Certificate. The Central Excise authority issuing the Certificate should inform Drawback section of all the Custom Houses immediately, if the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns in case of any error, as corrections after let export order and printing of Shipping Bills is a time consuming process. 27.6 The Exporters/CHAs are required to declare the correct State of Origin of export goods ( such as Maharahtra, Gujarat, West Bengal etc. ) at serial no. 11 of Annexure A . The said information is required by Ministry of Commerce to reimburse the State Governments under the new ASIDE Scheme devised for the purpose. A list of State Codes is enclosed as Annexure J . 28. EXPORT GENERAL MANIFEST: 28.1 All the Shipping Line / Shipping Agent shall furnish the Export General Manifests, to the Customs electronically within 7 days from the date of departure of the vessel. In the beginning, the Shipping Line / Shipping Agent are required to enter the manifest in the Customs Computer System through the Service Centre or through floppy on payment of the prescribed fee. In due course, the Shipping Line / Shipping Agent will be allowed to file the EGM through ICEGATE.. After the entry of EGMs a checklist will be generated which has to be signed by Shipping Line / Shipping Agent certifying the correctness of data. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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