Government of
Office of the Commissioner of Customs
Custom House, Kandla, Phone No. (02836) 271468-9,
Fax: (02836) 271467: website : www.kandlacustoms.org
PUBLIC
NOTICE NO.: 08/2008
Date: 21.02.2008
Subject:
Procedure for customs clearance at – CFS M/s Central Warehousing
Corporation, Post Box No. 18, Old Bunder Road
, O/s. Adani Port, Bharat
CFS Zone, MP & SEZ Ltd; Mundra, Dist: Kachchh, PIN- 370421…m/r.
Importers,
exporters, Custom House Agents and all other concerned are hereby informed that
in view of liberalized economy and the present trend of containerization of
cargo so that the full benefit of such containerization can be derived with the
availability of state of the art infrastructure facility for de-stuffing and
clearance of import cargo and aggregation and stuffing export cargo into
containers, the premises located at Post Box No. 18, Old Bunder
Road , O/s. Adani Port, Bharat
CFS Zone, MP & SEZ Ltd; Mundra, developed by M/s
Central Warehousing Corporation has been declared as the CONTAINER FREIGHT
STATION and the CUSTOMS AREA under Section 8 (b) of The Customs Act, 1962 (hereinafter referred to as the said
CFS) and M/s Central Warehousing Corporation has been approved as the
custodian of the said premises under Section 45 of the Customs Act, 1962 (hereafter referred to as the Custodian)
vide Customs Notification no. 01 dated 13.02.2008.
1.2
The said CFS shall operate on all week days in two shifts between 0900 hrs to
2300 hrs except on Sundays, second Saturdays of every month and every Gazetted holidays. The importers/ exporters or their agents
can avail the services of the available staff on Merchant Overtime Basis (MOT)
on such holidays and off days and beyond the aforesaid prescribed office time,
on account of any imports/ exports of urgent nature with the permission of the
Deputy/ Assistant Commissioner of Customs in charge of the said CFS.
1.3
The facility for movement of the containers between the said CFS and the
Customs area of the gateway Ports will be available on round the clock basis
under overall preventive supervision of Customs staff of MP&SEZ, Mundra through the road connecting the CFS gate and
container gate of MPSEZ, Mundra.
1.4
M/s Central Warehousing Corporation; will act as custodian of the goods at the
said CFS. The movement of containers by road vehicles between the said CFS and
the customs area inside gateway ports will be undertaken by M/s Central
Warehousing Corporation.
2 The following procedure is prescribed
for clearance of Import Cargo at the said CFS:
2.1 The Importers/Exporters/CHA will submit
copies of respective IGM & OBLs to the Custodian
at the said CFS along with a request for movement of Import (Loaded) Containers
from CY-MP & SEZ, MUNDRA to the said CFS in advance.
2.2 The Custodian will arrange transportation
of the Import Loaded Containers from the Customs area in MP & SEZ, MUNDRA
to the said CFS after taking over the same from the Port Authorities concerned on
the strength of an Equipment Interchange Report (EIR) to be prepared jointly by
the Custodian & MP & SEZ, MUNDRA officials duly authorized by gate
Proper Officer of Customs. In case seal of any Import Container is found to be
tampered, the same will be removed from the Customs Area of MP & SEZ,
MUNDRA to the said CFS only after obtaining permission of the Assistant/ Deputy
Commissioner of Customs in charge of the CFS and under Customs escort.
2.3 All Customs formalities including
physical examination of goods will be carried out at the said CFS. This will
help in the expeditious clearance of goods as well as permit co-ordination
between documentary assessment including through EDI and the physical
Examination of goods.
2.4 The CFS will have facility for Import
manifest and Bill of Entry, appraisement of goods, concurrent Audit, license
debiting, payment of duty, physical examination of goods and clearance.
2.5 The procedure for Import examination,
appraisement and other formalities at the said CFS would be as follows.
2.5.1
The de-stuffing of the containers will be carried
out in the presence of the Customs Officer, representative of the Custodian,
the Importer/CHA after verification of the Seal No. as per documents. After
de-stuffing, the representative of the Custodian shall prepare a de-stuffing
sheet which will be signed by him along with the Customs Officer, Importer/CHA
and representative of the shipping lines in respect of LCL cargo. This sheet
shall mention that the seal was found intact .The contents in the containers viz packages, chests, pellets, boxes etc. shall be tallied
and the numbers compared with reference to the IGM/OBL. Shortages/excess, if
any noticed at the time of de-stuffing shall be recorded and got certified by
the Customs Officer on the de-stuffing sheet.
2.5.2 The clearance of goods for
home consumption/warehousing from the said CFS- shall be on the basis of the
Bill of Entry in the prescribed form to be filled by the Importers/their
authorized agents before the Customs Authorities
at the said CFS.
Each Bill of Entry shall be noted against the copy of the IGM. The Bill of Entry as filled shall be
accompanied by all necessary documents including invoice, packing list, bill of
lading, import license, declaration under Rule 10 of the Customs Valuation
Rules, 1988, OGL Declaration, chartered engineers certificate (wherever
applicable) etc. One separate set of essential documents like invoice, packing
list, bill of lading, importer declaration under Rule 10 of Customs Valuation
Rule, 1988 etc. shall be pasted on the reverse of original Bill of Entry. In
case of Bill of Entry processed through RMS (Risk Management System) the
procedure laid down for clearance in Public Notice No.46/2007 dtd 19.11.2007 would be applicable.
2.5.3 The Imported
cargo after de-stuffing will be stacked in the import warehouse or container
yard properly segregated, under stock cards giving clear indication to which
the lot belongs. The Custodian shall be
wholly responsible for the proper stacking and safety of the cargo and will be
responsible for any shortages, damages that may occur during the period when
the goods are under their custody.
3 IGM
VERIFICATION AND NOTING OF BILL OF ENTRY:
The importer/CHA shall present the Bill
of Entry along with the relevant documents at the counter of IGM clerk who will
carry out the IGM verification and enter the particulars of IGM in the IGM
register. Thereafter the importer/CHA
will hand over the Bill of Entry to the noting clerk for making entries in the
Noting Register.
4 ALERT
AND LICENSING CHECK:
After receiving the
Bill of Entry from the noting clerk, the Alert Notice Inspector shall
immediately do the alert notice check and after satisfying himself that the
goods/imports license are not in the suspected category shall hand over the
Bill of Entry to the Appraiser or Superintendent for appraisement. Generally
the assessment shall be through second appraisement procedure. However, in
certain cases the Deputy Commissioner/ Assistant Commissioner in charge may
decide to order first appraisement.
4.1 PROCEDURE
FOR ASSESSMENT:
In case of First appraisement
ordered by the Deputy Commissioner/ Assistant Commissioner, the examination of
the goods shall precede the assessment of Bill of Entry. The appraiser shall endorse the examination
order on the reverse of the original copy of the Bill of Entry after taking
approval from the Deputy Commissioner/ Assistant Commissioner of Customs. Thereafter the importer/CHA shall get the
goods examined.
4.2 EXAMINATION:
The Bill of Entry shall be presented
to the shed Appraiser/ Superintendent by the Importer/CHA for physical
examination of the goods. The examination shall be conducted by the examining
staff after the inspection of the lot and identification of the same with the
import documents. He will endorse examination report on the original and
duplicate copy of the Bill of Entry. The importer/CHA shall then present the
Bill of Entry to the Appraiser/ Superintendent for assessment.
4.3 After assessment
of the Bill of Entry by the Appraiser, the Importer/CHA shall present the Bill
of Entry to the Inspector of Customs to check the exchange rate. After this the Bill of Entry shall be put up
to the Deputy Commissioner/Assistant Commissioner of Customs for his signature.
4.4 DETACHMENT
OF BILL OF ENTRY:
The detach clerk having received the
finalized Bill of Entry will hand it over to the Importer/CHA for payment of
duty. However, before handing over the Bill of Entry, he will ensure to put his
signature in the Bill of Entry Monitoring Register. He will also ensure that
the original Bond/Bank guarantee and note sheet etc. if any are detached and
kept in the office record of the department. Any formality regarding licensing
etc. if required will also be completed before handing over the Bill of Entry
to the importer/CHA.
4.5 DUTY
PAYMENT:
The importer/CHA after
having received the Bill of Entry from the detach clerk shall pay the duty in
the designated bank after getting TR-6 challan signed
by the said dealing assistant (detach clerk). The duty is to be paid within 7
days period as prescribed under section 47 of the Customs Act 1962. If the
Importer/CHA fails to pay the duty within 7 days period (from the date of
return of Bill of Entry to him as provided under section 47 of the Customs Act
1962), the Importer/CHA shall obtain fresh challan of
payment of duty along with interest accrued there on. After payment of duty and
interest, the duty paid Challan and Bill of Entry
shall be deposited at the counter of the detach clerk and the said detach clerk
will enter the particulars of payment in the relevant register. Original Bill of Entry shall be retained by
the detach clerk and remaining copies will be returned to importer/CHA who
shall produce them to the import shed.
5. OUT
OF CHARGE:
The Appraiser/Superintendent of the
shed shall endorse out of charge after ensuring that all formalities have been
completed. The out of charge shall be
endorsed on the duplicate copy of Bill of Entry. The duplicate copy of Bill of Entry shall be
detached by the examining officer at the shed and he will give one copy of the
gate pass to the importer/CHA who will submit the same dully signed by the said
Appraiser/Superintendent to the Custodian for delivery of the goods on their
gate pass. After giving full delivery of
goods, the shed Appraiser/Superintendent shall send the duplicate copy of B/E
to the dispatch clerk. The dispatch clerk shall then match the original and
duplicate copies of the Bill of Entry and forward the same to the manifest
clearance section within two days.
5.1 SECOND
APPRAISEMENT:
In case of second
appraisement all the procedure will remain the same except prior examination of
the goods before assessment. In case of
second appraisement the assessment shall be completed on the basis of invoice
etc., and duty shall be paid, get the goods examined exactly in the same manner
as prescribed for the first appraisement procedure. If everything is found in
order, the goods will be given out of charge in the manner stipulated above
following all other procedure till the manifest clearance section.
6 MOVEMENT
OF EMPTY CONTAINERS OUT OF THE SAID CFS:
As regards empty containers arising
out of de-stuffing, the monitoring will be done by the container cell.
Container leasing companies, shippers/steamer agents will be responsible for
producing proof of export of containers at the gateway port or the cancellation
of the bonds executed in respect of empty containers. As per the requirement of
the Shipping Lines the empty containers will be transported from the CFS to
gate way ports or other CFS / ICD under EIR.
7 CLOSURE
OF IGM:
After all the goods
received and delivered at the said CFS under an IGM/ Sub-manifest IGM is
lawfully cleared, the IGM will be closed on the basis of duplicate copy of the
Bill of Entry.
8 UNCLEARED GOODS:
Attention of importer/CHA and others
concerned is invited to the provision of the section 48 of the Customs Act,
1962. The Custodian will bring it to the notice of the Assistant/ Deputy
Commissioner of Customs in charge of the CFS, all such consignments that are
not cleared by the Importer/CHA for home consumption/warehousing within 30 days
from the date of unloading thereof i.e. receipt of the containers at the said
CFS or are not cleared within such extended time period as the Assistant /
Deputy Commissioner may permit. In respect of such goods and also goods in
respect of which the importer relinquishes title before an order for clearance
under the Customs Act, the Custodian shall, after giving due notice to the
importer and ascertaining the status of the goods from the concerned Assistant
/ Deputy Commissioner, in terms of the provisions of Section 48 of Customs Act,
1962 and after complying with the guidelines laid down thereon, auction the
said goods.
EXPORT
9 The following procedure is prescribed
for export of containerized cargo through the said CFS:
9.1 EXPORT CLEARANCE AT THE SAID CFS:
The exporter / CHA
shall file four copies of Shipping Bills as prescribed in the Shipping Bill and
Bill of Export (Form) Regulation, 1991.
9.2 NOTING OF SHIPPING BILL:
The exporter / CHA shall present all
the copies of the Shipping Bill in the prescribed Performa along with all
relevant documents to the Noting Section of the Export Branch at the said CFS.
In addition to the normal information given in the Shipping Bill, the exporter
shall mention the Port of discharge. However, at the time of noting, they may
not give the container No. if the same is not available with them. But the same
shall be furnished before the “Let Export” order is given. Each container must
have distinct marks and numbers.
9.3 PROCESSING OF EDI SHIPPING BILLS:
The shipping bills of all
categories like free shipping bills, drawback, DEPB, DEEC, DFRC, EPCG etc.
shall be filed in the same manner at the EDI Service Centre as indicated above.
After confirmation of the checklist by the Exporter/CHA, the shipping bill
shall be submitted in the system and it will be marked to the Appraiser /
Superintendent (Export). From Appraising Officer, the Shipping Bills are marked
for registration of goods (goods registration) except for the following
categories, which are marked to AC/DC –
a. Shipping Bills
where FOB value of the goods is more than Rs. 10 Lakhs.
b. Shipping Bills
where Drawback claim is more than Rs. 1 Lakh.
c. Shipping Bills
having item under DEPB Scheme and item FOB value more than Rs.
Five lakhs or DEPB rate more than 20%.
d. Shipping Bills
under DEEC Scheme having FOB value more than Rs. 1 Lakh.
e. Shipping Bills
relating to free trade samples having value more than Rs.
25,000/-.
f.
Or when the Appraising Officer seeks advice.
9.4 Apart from verifying the value
and other particulars for assessment, the Assistant/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.
9.5 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 Assistant/ Deputy Commissioner or not, before the goods are brought into
the said CFS for examination and export. In case any query has been raised by
the Assistant/ Deputy Commissioner, the same is required to be replied through
the Service Centre. The Shipping Bill will be passed by the Assistant/ 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.
9.6 PROCESSING
OF EXPORT DOCUMENTS:
The customs authorities shall
complete classification and assessment of export documentation. The Shipping
Bill presented together with the copies of GR1 form, invoice, packing list,
quality certificate (wherever required) contract / buyer’s order etc to Noting Clerk
at the said CFS. After scrutiny, the Noting Clerk will stamp the date of
presentation and assign the serial number to the Shipping Bill (separately for
Drawback and non-Drawback). The Inspector shall process the Shipping Bill by
conduction of usual prescribed checks.
9.7 ASSESSMENT:
The Inspector shall pass on the
Shipping Bill to the Appraiser/ Superintendent (Assessment). The Appraiser/
Superintendent shall complete the assessment by carrying out all necessary
checks. Further, if drawback amount is less that Rs.1,00,000/-
and no DEEC/ DEPB benefit is claimed, the Appraiser / Superintendent will
process the Shipping Bill finally. If
drawback amount involved is Rs.1,00,000/- or above, or shipment is under DEEC/
DEPB scheme, the Shipping Bill shall be put up to the Deputy Commissioner /
Assistant Commissioner of Customs for finalization.
Thereafter, the Shipping Bill shall
be sent to the Noting Section for detaching the original Shipping Bill and GR1
Form. After detachment, the remaining
copies of the Shipping Bill will be returned to the exporter / CHA who will
acknowledge the receipt thereof. After
finalization of the Shipping Bill filed under DEEC scheme, logging of DEEC will
be done at the said CFS. The logging of DEEC shall also be put up to Deputy
Commissioner/ Assistant Commissioner of Customs for his verification and
endorsement.
9.8 GR1 FORM FORMALITIES:
The exporter would be required to
submit along with Shipping Bill a full set of GR1 forms. The assessing officer
will verify the full export value as usual in GR1 form. The original GR1 form
shall be retained by the Customs and subsequently forwarded to the Reserve Bank
of
10 ARRIVAL OF GOODS AT THE SAID CFS:
The shed / docks copy of the
assessed shipping bill shall be presented by the exporter / CHA to the Custodian
authorities. The Custodian after completing their formalities arranges carting
of the export goods in the Export Warehouse or CY. On receipt of goods, the
Shed in charge of the Custodian should record landing certificate on the
Shipping Bill itself. Thereafter, the Shipping Bill shall be presented to the
Shed Appraiser/ Superintendent of Customs and the Examination Officer/
Inspector shall examine the goods in the presence of Exporter/CHA or their
authorized representative with reference to the Invoice, Packing list, ARE-1
form etc. They shall endorse the document like invoice, packing list etc. with
their signature and draw samples wherever necessary in the presence of CHA /
Exporter representative. The Examination Report shall be recorded by the Examining
Officer on the reverse of the duplicate copy and triplicate copy i.e. drawback
claim copy of the Shipping Bill. The representative of the Exporter/ CHA shall
endorse and authenticate the examination report as well as sealed
representative samples, in token of examination having been done in his
presence and his agreement with the examination report. If the export
consignment is received at the said CFS after Central Excise examination /
Supervision in sealed condition, then the examining officer shall only verify
the seal particulars from the available records prepared by the Central Excise
authorities / SEZ authorities. Such sealed containers can also be opened to
examine the contents if there is a doubt regarding genuineness of its contents
because of information / alert notice etc.
10.1 The examination report of
export consignment shall be countersigned by the Appraiser/ Superintendent
posted in the shed who shall supervise such
examination and also verify the export value in export document as well as on
the GR1 form. Thereafter, the Shed Appraiser / Superintendent of Customs shall
endorse the ‘Let Export’ order on the duplicate copy of the Shipping Bill as
well as on both the transference copies and drawback copy wherever applicable
10.2 STUFFING
OF CONTAINERS:
After the “Let Export” order is
given and the Shipping line has nominated containers for stuffing of the cargo,
the Exporter/CHA/Representative of the CHA will obtain permission from the
Appraiser / Superintendent of Customs for stuffing of containers with the cargo
already examined by the Customs and allowed for export. The stuffing of the
containers shall be done in the presence of the Customs Officer, Exporter’s
Representative, shipping line representative and shed-in charge of the Custodian.
All these officers shall jointly sign the stuffing sheets prepared by the
Custodian, preferably on computer.
10.3 The quantity of goods
stuffed and the quantity ‘shutout’ (if any) shall be recorded on the Shipping
Bill after the stuffing of container is completed. The container shall then be
duly sealed with the Customs One time keyless bottle seal. The shipping lines
may also put their bottle seal on respective container. In the case of ‘shut
out’ cargo, Shipping Bill shall be put up to the Assistant Commissioner of
Customs for amendment on all copies of the Shipping Bill.
11 After the Customs copy of
the stuffing sheet is presented to the Superintendent/ Appraiser of Customs, he
shall endorse the same. The exporter shall prepare in quadruplicates the
container wise packing list / weight specification indicating, interalia, the number of packages with marks and numbers,
description and total quantity/ net weight packed in each container along with
corresponding Shipping Bill number. The original and duplicate copies of the
Shipping Bill shall be retained at the CFS’s Customs
Office and the triplicate copy will be handed over to the exporter after the
Customs Officer has given the ‘Let Export’ order. The copy shall be suitably
endorsed by the Customs Officer to the effect that the goods shall be
transshipped to
11.1 The Custodian will arrange
transportation of the sealed export containers from the said CFS to the
container yard / customs area at
11.2 At Mundra
Port, the container will be normally allowed to be exported under preventive
supervision on verification of the seals and if found Intact without any
further examination. However in case if the seals found tampered with, officers
at the Container Terminal gate or Container Yard at
11.3 The steamer agent shall be
required to file the Export Manifest in duplicate after the shipment of the
goods. The transference copies of the Shipping Bill shall be sent to the
container unit of the Export Department of the Mundra
Customs, duly endorsed regarding shipment of containers onboard.
11.4 The container unit of the Mundra Customs will then send one copy of the EGM to the
Drawback Department for further action. If there is no drawback claims the same
will be sent to the Appraiser / Superintendent in-charge of the CFS for filing
and closure of the EGM after audit.
Attention of importers,
Exporters, Custom House Agents and all other concerned is also invited to the
Public notice No. 17/2004 and 18/2004 both dated 06.07.2004 under which the
procedure for Customs Clearance under EDI System has been prescribed. The
procedure prescribed in these two Public Notices will be followed in so far as
it is not in conflict with Public Notice No. 17/2004 and 18/2004 both dated 06.07.2004
of EDI System. In case of any contrary provisions, the provisions of Public
Notice No.17/2004 and 18/2004 both dated 06.07.2004, shall prevail.
All
the Trade Associations/Chamber of Commerce/Members of Regional Advisory
Committees and Custom House Agents’ Association are requested to publicize the
contents of this Public Notice among their members/constituents.
Sd/-
(T. JAYARAMAN)
COMMISSIONER OF CUSTOMS
KACHCHH – KANDLA
F. No.
S/20-05/CWC-CFS/2008/Appg (G)
To,
M/s Central Warehousing Corporation.
Post Box No. 18,
O/s. Adani Port, Bharat CFS Zone,
MP & SEZ Ltd; Mundra
Copy To: