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File No : S/12-10/2003-04/EDI/KDL                                                                                              Date : 29.06.2004


Public Notice No  17/04

Subject :-   Procedure for computerised processing of Shipping Bills under   the Indian Customs EDI System (ICES) –  Exports – at Custom House, Kandla.


            It is brought to the notice of all exporters, CHAs and members of the trade that the computerised processing of Shipping Bills under the Indian Customs EDI System-Exports, will commence shortly at Custom House, Kandla. The exact date of commencement of the EDI operations will be notified in due course.


2.         Provision has been made in the ICES (Exports) for processing of all categories of Shipping Bills involving multiple schemes, multiple licences, third party exports and for one time registration of NO CENVAT Claim Certificate issued by Central 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 :



 3.1      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/CHAs can approach the Customs counter at Service Centre at Room No. 24 in the Custom House with original documents . The formats of the declaration forms to be given by the exporter and CHA are given at Annexures 1 and 2.


3.3       Exporters/CHAs would be required to present at the Service Centre a declaration in the format placed at Annexure-A  along with copy of Invoice.  The format should be duly completed in all respects and should be signed by the Exporter or his authorized CHA.  Forms, which are incomplete or unsigned, will not be accepted for data entry.


3.4       In the beginning, data entry for Shipping Bills will be allowed to be made only 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 for details on data structure. After the connectivity with ICEGATE is established and  the Exporter/CHAs become conversant with the EDI procedures, the option of filing the Shipping Bills through ICEGATE would also be made available and the same will be notified separately at a later date.  In the ICEGATE, Exporters/CHAs can electronically file their Shipping Bills from any where, through the internet.


3.5       The schedule of charges to be levied for data entry at the Service Centre is as follows:


         I.      Charges for Shipping Bills having upto five items                :    Rs.60/-


       II.      Charges for additional block of five items                             :     Rs.10/-


          The above charges include data entry of the documents, check list printing, three free queries and printout of the assessed document and out of charge / LEO. Additional queries shall be chargeable at Rs. 5/- per query. Check list will be provided free of charge till they are certified to be free of mistakes by the customer. However, in cases where the customer wants to incorporate corrections in the original declaration provided by him, checklist will be provided at an additional cost of Rs. 10/-. Any checklist in respect of remote filing or floppy submission would cost Rs. 10/-.    


      III.         Amendment fees (for a block of five items)                       :     Rs.10/-


   IV.         Amendment fees for additional block of five items           :    Rs.10/-


     V.         Printing of documents for ICEGATE or any other


   VI.         Manner of remote EDI filling                                                :   


a)     Printing of Documents  -                                           :   Rs.20/- for the first 50 pages and Rs. 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                                                            : Rs. 5/- per   query


VI         Processing of EGM                                                              : Rs. 60/-


VII        Entry of Licences                                                                  : Rs. 60/-


VIII       Un-accompanied Baggage Declaration                            : Rs. 60/-


IX         Floppy Submission                                                               : Rs.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 generation of the checklist and before submission in the system unless the corrections made by the CHAs/Exporters are clearly indicated on the checklist against the respective fields and duly authenticated by CHA/Exporters .


3.7.      The system automatically generates the Shipping Bill number. The operator shall endorse the same on the checklist in clear and bold figures.  It should be noted that no copy of the Shipping Bill would be available at this stage. 


3.8.     The declarations would be accepted at the Service Centre from 10.00 A.M to 4.30 P.M. Declarations received up to 4.30 P.M. will be entered in the computer system on the same day.





4.1       Under the manual processing of shipping bills, two copies of GR – 1 are required to be filed by the Exporter / CHA. However, Department of Economic Affairs has dispensed with the requirement of GR – 1 forms in case of shipping bills processed electronically vide Notification No. GSR 783(E) dated 23.12.1998 amending the Foreign Exchange Regulations Rules, 1974.  Under the EDI system, all persons intending to file a Shipping Bill for Customs clearance, where required, should file two copies of the Self Declaration Forms(S.D.F.) in place of GR -1. This declaration will be filed at the stage of “ goods arrival “. The format of S.D.F. is given at Appendix-I. One  copy of the declaration will be attached to the original copy of the Shipping Bill ( the Exchange Control Copy ) and surrendered by the exporter to the authorized dealer for collection/negotiation. At the time of giving “ Let Export Order” (LEO), the concerned officer would sign in fill and stamp both the copies of SDF after matching the details as per Shipping Bill. While original signed / stamped copy would be given to the exporter / authorized agent alongwith other documents, the duplicate would be retained by the department.




5.1.      The processing of Shipping Bills involving allocation of readymade garments quota by Apparel Export Promotion Council will also change with the introduction of the new system. The quota allocation label will be pasted on the export invoice instead of the Shipping Bill. The allocation number of AEPC should be entered in 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), Central Silk Board, All India Handicraft Board, Assistant Drug Controller, Archaeological of Survey India, Spices Board, Tea Board, Coffee Board, Tobacco Board, Hazardous waste management, Ministry of Environment and Forest, Department of Defence Products and Supplies, Directorate of Animal Husbandry, Directorate of Marketing and Inspection (DMI) ; Govt. of India, Chemical and Allied Products Export Promotion Council (CAPEXIL), National Agriculture Co-Operative Marketing Federation of India Ltd (NAFED), Tribal Co-Operative Marketing Federation of India Ltd, New Delhi (TRIFED) or Shellac Export Promotion Council, Export Inspection Agency (EIA) etc. should also be obtained on the Export invoice since the Shipping Bill will no longer be available for such pre-shipment certification.  The transitional arrangements for certification by these agencies would continue as in the case of AEPC certification. 


5.3.      The Exporters may make use of export invoice or such other document as required by the Octroi Authorities for the purpose of Octroi exemption, since the Shipping Bill is generated only after the let export order is given by Customs.




6.1       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 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 SBs are marked for goods registration except 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 lakh 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.


6.2       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.


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.




7.1       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 carting order issued by the Custodian, checklist, Annexure A and SDF. The checklist and Annexure-A should bear the Shipping Bill No. and date given by the Service Centre. The Custodian KPT/CWC will not insist on production of Shipping Bills to allow the goods into the Dock Yard/CFS. If at any stage subsequent to entry of goods in the Dock Yard/ CFS, it is found that the Shipping Bill had not been filed, the Exporter and his CHA will be solely responsible for the delay in processing the documents for export and any consequent damage / deterioration/pilferage in respect of the export goods. After entry, the Exporter / CHA will present the goods to the custodian in the usual manner, for payment of terminal charges etc.


7.2       After entry, the exporter / CHA will present the goods to the examining officer, P.O. ( Docks / CFS ) for recording / registration of its arrival. The concerned officer will record arrival of the goods only after the full consignment is received inside the Dockyard / CFS. The goods should be brought for the purpose of examination and ‘Let Export’ within fifteen days of filing of declaration in the Service Centre. In case of delay, a fresh declaration would need to be filed in the Service Centre.



8.1             After payment of handling charges, the Exporter or his CHA would bring the goods to the Dock Yard/CFS KPT and contact Examining officer (PO) designated for the purpose of receipt of goods at Dockyard/CFS KPT. He should present the checklist and declaration along with all the original documents such as the Bill of Lading, Invoice and Packing list, ARE-1 etc. He will also produce the details of additional particulars, if any, as listed out at Annexure–C. The Examining officer will verify the quantity of the goods actually received and enter into the system. The aforesaid  officer will also enter the additional particulars in Annexure-C and mark the Electronic Shipping bill and all original documents to the Appraiser/Superintendent of Dock Examination who will assign an examining officer (PO) for the shipment and intimate the officer’s name and the packages to be examined on the checklist and return to the Exporter or his CHA.  No such examination order shall be given unless the goods have been physically brought in the Dockyard /CFS KPT. It may however be clarified that 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 Commissioner of Customs and instruct the Exporter or his CHA to meet the Assistant/Deputy Commissioner. In case the Exporter agrees with the views of the Department, the Shipping Bill would be processed accordingly. However, where the Exporter disputes the views of the Department, principles of natural justice would need to be followed before finalizing the issue. After Let Export Order, the goods shall be presented to Appraiser / Superintendent (Docks Preeventive ) who will designate a P.O to supervise the loading of the goods. In order to provide the procedure for loading of bulk cargo under P.O supervision, Annexures-K is provided and the same should be submitted in triplicate to the Superintendent (Docks Preventive ) at the time of seeking supervision for loading.



            In respect of cases where the exporter is unable to bring the entire consignment into the Dock for examination and “Let Export” and brings the consignment in parts and seeks examination and Let Export on that basis the following procedure will be followed for processing of Shipping Bill in the Dock.


a)      The part consignment will be allowed entry into the Docks on the strength of the check list and the exporter / CHA will obtain the endorsement of KPT certifying that the quantity of the goods is entered.

b)      The exporter/ CHA will then present the part consignment to the Appraiser / Superintendent and Examining officer / P.O who will examine the goods and give Let Export for the part consignment if the goods are as per the declaration given the check list and are otherwise in order.

c)      The examination report in respect of part consignment will be written on the reverse of the check list and Let Export also will be given on the reverse side of the checklist.

d)      The goods then will be presented to the Preventive officer ( Docks Preventive) for allowing shipment. P.O will allow shipment for the quantity of goods for which LEO is given on the reverse of the checklist.

e)      The goods will then be allowed loading under Preventive supervision.

f)        The above procedure will be followed for each part consignment and for each such part shipment clear cut Let Export Order and allow shipment order will be endorsed, 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/Appraiser the Customs copy and the exporter’s copy of Shipping Bill will be generated. After obtaining the print out, the Superintendent/Appraiser shall obtain the signature of the Examining officer (PO) on the examination report and the signature of the exporter/CHA on both the Shipping Bills. Thereafter, the Appraiser/Superintendent will sign both the Shipping Bills at the specified place and authenticate the SDF form ( Original & Duplicate ) and return the exporter copy of the SDF to the exporter/CHA. The Appraiser/Superintendent will retain the checklist and other declarations in the Dock alongwith the Customs copy of the Shipping Bills and the original copy of the SDF.

k)      The exporter copy of the Shipping Bill will be submitted by the exporter/CHA to the Superintendent (Docks Preventive) for entry of the loading stuffing details into the system, relying on the container loading plan Cargo loading plan, the mate receipt and the checklist available with the Dock Appraiser.

l)        If the vessel has not sailed by the time the Shipping Bill is generated in the system, the exporter will get the exporter copy of the Shipping Bill endorsed by the Master of the Vessel, and will submit the same to the PO for signature in the appropriate place in the Shipping Bill endorsing shipment details after verifying mate receipt and checklist. If the vessel has already sailed, the P.O can endorse the actual shipment particulars at the appropriate place in the Shipping Bill based on mate receipt and checklist.



            a)         The Customs officer (PO) at the gate will verify the Central Excise seal on the container and will give the “Seal Check” endorsement on the invoice. Thereafter, the exporter or his agent should present the said invoice, check list and declaration along with all other original documents such as packing list ARE-1 etc. to the Examining officer (PO) posted for this purpose. He will also present the details of additional particulars if any listed in Annexure-C1 to this Public Notice. The Examining officer (PO) will enter the additional particulars and mark the shipping bill and original documents to the Appraiser / Superintendent (Docks Examination) for consideration of “Let Export”. The system may require re-examination of the factory stuffed container on random 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.



            In case of the cargo which is required to be stuffed in the containers in the Dock yard / CFS KPT, the same shall be done under the supervision of P.O. (Dock Preventive), after Let Export Order is given by the Appraiser / Superintendent ( Docks Examination ). The Exporters / CHAs are required to submit the container stuffing sheet as per Annexure – I in triplicate to the Appraiser / Superintendent ( Docks Preventive ) at the time of seeking supervision of the stuffing. The Appraiser / Superintendent ( Docks Preventive) will designate a P.O for such supervision. After completion of the stuffing, the necessary details including the container No. etc. shall be fed in the system by the Appraiser / Superintendent ( Docks Preventive). In such case, print out of Shipping Bill will be generated only after such details are fed in the system.



9.1.      After the ‘Let Export’ order is given on the system by the Appraiser/Superintendent (Dock Examination) Dockyard/CFS KPT, the Shipping Bill shall be generated by the system in three copies i.e. one Custom copy, one Exporter’s copy and one E.P. copy.  After obtaining the printout, the Appraiser/Superintendent (Docks Examination) shall obtain the signatures of the E.O./P.O. on the examination report and the representative of the CHA on the Shipping Bill and Examination report.  The CHA’s representative’s name and identity card number should be clearly mentioned below his signatures.  The Appraiser/Superintendent shall thereafter sign along with name and Designation the Shipping Bill at the specified space. It may be noted that under no circumstances will any extra / additional copy of the Shipping Bill be generated by the system.


9.2.      As regards the AEPC quota and other certifications, these will be retained along with the Shipping Bills in the Dock Examination after the Shipping Bill is generated by the system.  At the time of examination, apart from checking that the goods are covered by the quota certifications, the details of the quota entered into the system would also be checked and the Certificate / NOC from other agencies along with their validity should also be checked.




10.1    The exporter or his agent should hand over the exporter copy of the Shipping Bill duly signed by the Appraiser / 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 of sanction of Drawback / DEEC logging, till the Shipping Bill is suitably amended for the changed quantity.


10.2    The P.O. ( Docks Preventive ) supervising the loading of container and general cargo into the vessel will give “Shipped on Board” endorsement on the exporters copy of the Shipping Bill.




The Exporter or his CHA should produce two copies of the Shipping Bill and S.D.F. to the Appraiser/Superintendent (Dock Examination) for signature.  The Appraiser/Superintendent should sign and stamp the original copy of the Shipping Bill and the S.D.F.  This will be retained along with the original declarations.  He will return the second copy of the S.D.F. and the unsigned second copy (E/P copy) of the Shipping Bill to the Exporter or his CHA for handing over the goods to the Shipping Line / Shipping Agent.  The second copy of Shipping Bill will be authenticated by Appraiser / Superintendent (Dock Preventive) only after goods have been exported and Export General Manifest is returned from Shipping Line / Shipping Agent. The second copy of S.D.F. will be authenticated at the time of LET EXPORT ORDER stage itself so as to avoid delays.




12.1   For the time being the present manual system in respect of payment of Merchant Over Time (MOT) charges will be continued.


12.2    It may be clarified here that merchant overtime is required to be paid by the Exporter/CHA only when the goods are examined by the Customs officers for allowing let export beyond the normal office hours.  No merchant overtime is required to be paid if the Exporter only wants the goods to be entered in the examination area of the Dockyard/CFS KPT for meeting quota deadlines.  This would effectively imply that MOT is required to be recovered only if the examination/let export is carried out on 2nd  Saturdays, Sundays and other Holidays.  No MOT is required to be paid on normal working days when the examination itself is being done for let export upto 06.00 PM.  The Exporters do not require any permission from Customs for bringing in the goods on normal working days after the Customs working hours are over.


12.3    In order to complete examination of the goods for “Let Export” before 06:00 PM, the exporters are further advised to bring 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.




13.1    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 Commissioner( Export / Dock Examination), if he deems necessary, may also order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value enquiry etc.




14.1.  Under EDI System,  it is anticipated that there will not be many queries since any doubt can be clarified by the Exporter or his CHA during examination.  However, in case where the need arises for a detailed answer from the Exporters, a query can be raised by the Appraiser/Superintendent (Export) P.O/Examining Officer or the Appraiser/Superintendent ( Docks Examination ) in the system, which should be confirmed by the Assistant/Deputy Commissioner of Customs (Export/Dock Examination) as the case may be.  The Shipping Bill will remain pending and cannot be printed till the Exporter’s reply is seen and accepted by the Customs department.


14.2.   The following would be procedure where multiple queries are raised by different officers :

·    A query can be raised on a document either by the EO/Inspector or by the Appraiser / Superintendent. The EO/Inspector’s query may be rejected or approved by the Appraiser / Superintendent. If approved, it would then be sent to AC/DC for final approval. If no query has been raised by the Inspector and the Appraiser / Superintendent has directly raised a query, this too would require approval of the AC/DC (Dock Examination).

·    The AC/DC may raise supplementary queries on the document, i.e. in addition to the queries already by the EO/Inspector or Appraiser/ Superintendent.

·        Replies to all the queries would be routed through the AC/DC to the concerned officer. In case of query raised by EO/Inspector, the reply would be routed through the AC/DC but not through the Appraiser / Superintendent. The latter would however be able to view the reply when the document is marked back to him by the EO/Inspector. At that stage he would also be able to raise a separate query if required. It may be noted that this is different from the existing procedure where the query having been approved by the AC/DC, the reply is directly marked to the concerned officer and not routed through the AC/DC.


15.       AMENDMENTS


15.1    Any corrections/amendments in the checklist generated after the submission of declaration 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.




16.1    All permissions for shut out and cancellation of export consignments shall be given by the Asst/Deputy Commissioner( Export ) on the computer system on the basis of an application made by the Exporter/CHA in this behalf.  The application shall be accompanied by a “no objection” from the concerned Shipping Line / Shipping Agent.


i)          Cancellation


            In this case, the Shipping Bill would have been filed in the system but the goods have not arrived at the Dock Yard / CFS KPT. The Shipping Bill will be cancelled in the system and the SDF, if presented will be cancelled manually.


ii)         Shut Out


            In this case, the Shipping Bill would have been filed in the system and the goods are also available in the Dock Yard / CFS KPT, however “Shut Out” is sought when either the order is cancelled or the space is not available in the ship or the mode of export is changed etc., Shut out can be given in the system if the export is not included in the “Gate Statement”. Copies of the Shipping Bills and the SDF forms will be mutilated.


 The Shipping Bill and the corresponding Bill of Lading particulars would need to be modified/cancelled in the system before allowing shut out/cancellation.  In case the shipment sought to be shut out/cancelled is a part of “consolidated cargo” against a single Bill of Lading, the Assistant/Deputy Commissioner should check the status of the EXPORT GENERAL MANIFEST corresponding to the particular Bill of Lading before allowing shut out/cancellation.  In case the EXPORT GENERAL MANIFEST has been filed but drawback against the shipping bill is not yet sanctioned, the concerned shipping bill should be cancelled so that drawback is disallowed.  Where however the drawback has been sanctioned against the Shipping Bill consequent to the filing of EXPORT GENERAL MANIFEST, the exporter should be asked to pay back the amount of drawback sanctioned before allowing shut out/cancellation.


16.2    The  procedure in respect of cases where after loading of goods the Exporter/CHA finds that the quantity of the goods the Exporter/CHA finds that the quantity of the goods loaded is more or less then the quantity of the goods declared initially IN THE Annexure A/B, the following procedure will be followed for the amendment of the quantity.




            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 the Service Centre as per the procedure narrated in the para above.




            i)  If a short shipment is noticed in a case where Let Export Order is given in the system and the Shipping Bill is generated, the quantity shown in the Shipping Bill can be amended by the DC/AC as per the procedure given at para 16.1above.


            ii) However, if  short shipment is noticed in cases, where Let Export Order and loading is given on the checklist before entering details in the system, the Exporter/CHA will seek an amendment of the quantity and the DC/AC will allow such amendment to be entered in the Service Centre. The DC/AC will amend the quantity after assigning reasons and marks the Shipping Bill for further processing. The Exporter/CHA thereafter will file Annexure-C in the Docks with the amended quantity for further processing.



17.1    It will be mandatory for the Exporter or his agent to indicate vessel name in Annexure – C. Any request for change in vessel name after let export and before stuffing /loading shall be in writing by the CHA/Exporter or the steamer agent depending upon who is the in-charge of the goods and such change shall be carried out by the Preventive Officer in-charge of loading / stuffing after obtaining permission from Superintendent ( Docks Preventive ). After stuffing / loading, the Custom officer designated for the purpose shall carry out changes in vessel name and the officer permitting the change in vessel name will enter the particulars of the new vessel name into the system. The system will generate amendment number which will be endorsed on the application for the amendment by the P.O. It is clarified that for change in vessel name, the cancellation of let export order or reprint of Shipping ill is not required.


17.2   Any request from the Exporter/CHA for change in the name of the Shipping Line / Shipping Agent by which the goods are to be exported after the let export has been allowed, can be considered only if there is no change in the Bill of Lading, that is, where export would be made by the changed Shipping Line / Shipping Agent on the basis of the Bill of Lading issued by the previous Shipping Line / Shipping Agent.  If the freight amount undergoes 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 Asst/Deputy Commissioner for necessary action.


17.4   At the time of submission of Shipping Bill or when the goods are presented for examination before the officer, the declaration as to freight should reflect the freight charges borne by the exporter irrespective of the amount received by the Shipping lines and the consolidating Agent or any other person engaged in the entire operation of shipping movement. In the unlikely event of the exporter not being aware of the actual freight, payment by him at the time of filing of Annexure-C, the exporters should, to facilitate early payment of drawback, file a declaration of the freight on the basis of the standard published scheduled of freight fares. Where however the actual freight is higher than the freight declared in the Shipping Bill, it would be the responsibility of the steamer agent to report to Customs every case where declared freight is less than those charged for transaction. The Exporter/CHA will also review each case after shipment has taken place and if the freight borne by them is higher than the one declared in the Shipping Bill, they should pay back to the Customs, the excess drawback claimed / received or duty concession claimed thereon. The Exporter/CHA shall report to Assistant/Deputy Commissioner of Customs and get the Shipping Bill amended if there is any change in Freight or Insurance amount after the Let Export order is given by Customs.  Non intimation of such changes may amount to misdeclaration and may attract penal action under the Customs Act, 1962.




18.1    No duplicate print out of EDI Shipping Bills will be generated if Shipping Bill is lost, since extra copies of Shipping Bills are liable to be misused.  A certificate will be issued by the Customs stating that “let export order” has been allowed on the system to enable the goods to be accepted by the Shipping Line / Shipping Agent for export.  It is the option of the Shipping Line / Shipping Agent to accept the same at the time of lifting the goods.  Drawback will be sanctioned on the basis of the let export order already recorded on the system.  Only S.D.F. will be allowed to be reconstructed if the original is still available with the department.




19.1    Re-prints of Shipping Bills are ordinarily 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.





20.1    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 including those under the claim for Drawback should first get their DEEC Book/Licence registered with the Custom House, Kandla. The registration will be done at the Service Centre.  The original DEEC Book/Licence would required to be produced at the Service Centre for data entry.  A print out of the relevant particulars entered will be given to the Exporter/CHA.  The DEEC Book would need to be presented to the Appraiser/Superintendent, DEEC, who would verify the particulars entered in the computer with the original DEEC and register the same in the EDI system.  The system generated Registration No. of the DEEC Book/Licence would be furnished to the Exporter/CHA.  This Registration No.  should be indicated on the Shipping Bills and in the relevant columns of Annexure A.  It would not be necessary thereafter for the Exporter/CHA to produce the original DEEC Book/Licence for processing of the export declarations.


20.3   Exporters who will be filing Shipping Bills for export of goods under the DEEC Scheme would be required to file additional declarations regarding availment/non-availment of CENVAT or regarding observance/non-observance of specified procedures prescribed in the Central Excise Rules, 2002/Cenvat Rules,2002, in the form given in Appendix.II.  The declaration should be supported by the necessary certificates (A.R.E-1 or non-availment of CENVAT) issued by the jurisdictional Central Excise authorities.  “Let Export” would be allowed only after verification of all these certificates at the time of examination of the goods.  The fact that the prescribed DEEC declaration is being made should be clearly stated at the appropriate place in the declaration being filed in the Service Centre.


 20.4   All the export declarations for DEEC would be processed on screen by the Appraiser/ Superintendent, (Export ) and the concerned AC/DC.  After the declarations have been so processed and accepted, the goods can be presented at the Dockyard/CFS KPT for examination and “LET EXPORT" as in case other export goods. 


20.5    Further requirements in regard to computerized processing of DEEC Shipping Bills are as follows:-


a.      Where benefits under the both DEEC and the Drawback Schemes are sought to be availed of, Exporters should file both the declarations as at Appendices II and III.


b.      The options set out in 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 80/95 or 31/97 and DFRC licence under 48/2000 or 46/2002  and intend to claim the Central Excise portion of drawback shall subscribe to declarations at S NO. 6B of Appendix III.  Those Exporters who are exporting goods under DEEC but intend to avail at the brand rate of drawback shall subscribe to the declaration at S.No. 6C. The Exporters, who are having DEEC books under notifications other than 79/95, 80/95, 31/97 and DFRC licence under 48/2000 or 46/2002 are not entitled for All Industry Rates of drawback.


20.9.   It is further clarified as follows:-


a.      While giving details relating to DEEC operations in the forms at Annex A, the Exporter/CHAs should indicate the S.No. of the goods being exported in the column titled “ITEM S. NO. IN DEEC Licence Part E” of Annexure A, wherever applicable.


b.         If inputs mentioned in DEEC Import Licence only have been used in the manufacture of the goods under export, in column titled “ITEM S.NO IN DEEC Licence PART C” of Annexure A, the Exporters/CHAs are required to give S.No. of inputs in Part -C of the DEEC Book, wherever applicable.


c.         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.




21.1    The scheme of computerised processing of Drawback claims under the Indian Customs EDI System-Exports will be applicable for all exports through Custom House, Kandla except in respect of re-export of goods under Section 74 of the Customs Act, 1962.  In respect of the excluded categories, the export documents will be filed manually and the DBK claims shall also be filed separately with Asst/Deputy Commissioner, as hitherto.


21.2   The Exporters who intend to export the goods through Custom House under claim for Drawback have already been advised vide Public Notice No. 12 /2004, dated 06/05/2004, to open their account with the State Bank of India, Kandla Port Branch, New Kandla.  This is required to be done to enable direct credit of the Drawback amount to the Exporter’s account, obviating the need for issue of separate cheques by post. 


21.3    Export declarations involving a drawback amount of more than Rs. one lakh will be processed on screen by the Asst/Deputy Commissioner ( 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 rate basis. Therefore, for the processing of such Shipping Bills and correct calculation of drawback, the quantity shall be given in the units mentioned against each item of the enclosed Annexure “E”.


21.6  The chart at Annexure “F” to this Public Notice shows the S. No. of different Appendices to be filed by the Exporters for goods falling under respective S. S. Nos. of the drawback schedule.  The Exporters and CHAs are advised to ensure that the declarations in the required Appendix are filed as indicated below:


a.         The Drawback rates under several sub-headings mentioned in the drawback schedule are dependent on the condition that CENVAT facility has not been availed.  In order to claim drawback under such sub-headings, the Exporters are required to file a declaration as per Appendix-IV to this Public Notice and produce a certificate to this effect from the Superintendent of Central Excise in-charge of the factory of production.


b.         The drawback in respect of certain goods packed in OTS cans is Rs.4.50/- per Kg. of the net weight of empty containers. The Exporters availing drawback under these S. S. Nos. are required to file declaration as per Appendix-V along with the certificate from the Superintendent of Central Excise that CENVAT facility has not been availed of on any of the inputs.


 c.      The drawback rates under S. S. Nos. 30.08 and 30.09 are applicable for 1000 boxes of 14 tablets.  The Exporter claiming drawback under these S.S. Nos. are required to give number of boxes of 14 tablets each in their Annexure “A” while furnishing information on computer.  If the number of tablets in a box is less or more 14, they should declare the number of boxes proportionately in such a way that each box contains only 14 tablets.


d.         In respect of goods under S. S. Nos. 30.01, declaration as per Appendix-VI is required to be filed.


e.         The drawback in respect of goods at S.S.No.72.01,72.03, 72.05, 72.07, 72.09, 72.11 is subject to the condition that only duty paid imported Hot Rolled Steel Sheets / Strips / Wide Coils has been used in the manufacture of export products. The Exporters, claiming drawback under these S.S.Nos. are required to file declaration as per Appendix –VII.


f.          The drawback in respect of S.S.Nos. 72.13, 73.09, 73.17, 73.19, 73.23, 84.01, 84.02, 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, 42.07, 42.08, 42.09, 42.10, 42.11, 42.12, 42.13, 42.14, 42.15, 42.16, 42.17, 42.18, 42.19, 42.20, 42.21, 42.22, 42.23, 42.24, 42.25, 42.26, 42.27, 42.28, 42.29, 42.30, 42.31, 42.32, 42.33, 64.01, 64.02, 64.03, 64.04, 64.05, 64.06, 64.07, 64.08, 64.09, 64.10, 64.11, 64.12, 64.15, 64.16, 64.17, 64.18, 64.19, 64.20, 64.21, 64.22 & 64.23  are required to file declarations as per Appendix-X.


i.          The Exporters of goods falling under S.S. No. 40.05 and 40.06 are required to file declaration as per Appendix-XI


j.          The Exporters of goods falling under S.S. No. 85.136 and 85.137  are required to file declaration as per Appendix-XII


k.         The Exporters of goods falling under S.S. No. 87.09, 87.10 and 87.12  are required to file declaration as per Appendix-XIII


l.          The Exporters of electric fans, if exporting regulators along with the fans are required to separately enter S.S.No. of fans and  S.S.No. of regulators in Annexure “A”, so that EDI system may process the claims for fan as well as the regulator. Similarly, the Exporters of bicycle / cycle rickshaw, if exporting accessories also, then they are required to fill relevant S.S. Nos for bicycle/ cycle rickshaw accessories separately.


m.        The rate of drawback for German silver Artware falling under S.S.No.74.25 is dependent upon content of copper, Zinc and Nickel. The Exporter of this product is required to file information in Annexure A showing content of copper content of zinc and of Nickel separately.


n.         The rate of the drawback for Galvanised Iron Artware with Brass falling under S. S. No. 74.26 is dependent upon content of Brass and Iron.  The Exporter of this product is required to file the information in the annexure “A  showing the content of Brass and content of Iron separately.


o.         The drawback rates under S. S. No. 73.27, 74.30, 25, 75.02, 78.02, 79.02 and 80.02 are at the rates applicable under the relevant S. S. Nos. specified in the Schedule in proportion to the material content.  The Annexure “A” in such cases shall be filled claiming drawback under the relevant S. S. Nos. at the rates mentioned therein and the quantity content in the export product of each of the constituents shall be shown under the respective S. S. Nos.


21.7    The above mentioned conditions and declarations are only 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 got entered in the EDI system at the Service Centre.  The claim will come in queue of the EDI System after reply to quires/deficiencies is entered in the Service Centre.


21.9   Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed in the same manner, except that drawback would be sanctioned only after the original brand rate letter is produced before the designated Customs officer in the office of Assistant Commissioner / Deputy Commissioner (Drawback) and is entered in the system.  The Exporter should specify the S.S No. of drawback as 98.01 for provisional drawback in the Annexure -A.


21.10   All the claims sanctioned in a particular day will be generated in a scroll and transferred to the Bank through EDI.  The bank will credit the drawback amount in the Account of the Exporter on the next day and will handle the accounts of the Exporters as per their instructions.  Bank will also send a fortnightly statement to the Exporters about the payments of their drawback claims.




22.1 .  In case of DEPB Shipping Bills Exporter/CHAs are also required to file details as per declaration given at Annexure “G” in the format annexed to this Public Notice at the time of goods arrival, apart from the particulars in Annexure “A”. 


22.2.  While filing information as per format of Annexure “A”,  Exporters / CHAs are required to ensure that correct Group Code  of the goods being exported and the item code of relevant group is clearly mentioned in column 32 of the Annexure “A”.  Wherever the item No. is alpha-numeric like 69A, 69B, 69C etc. in Group Code No.61 (Engineering) , the Exporters / CHAs are advised to fill Item No. in the same manner as given in the Public Notices issued by D.G.F.T.     


22.3.   DEPB Credit in respect of item No.37A, 37B, 37C, 37D of Group code No.62 (Chemicals)  is some percentage of  credit rate for the relevant bulk drug.  For proper calculation of DEPB rate, Exporters /CHAs are advised to  mention S.No. of Group Code 62 of the bulk drug of  which such formulations have been made.  The system will calculate the scheduled percentage of the DEPB rate of such bulk drugs formulations of which are being exported.    


22.4.  All the DEPB shipping bills having FOB value less than Rs.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 Rs.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. Copy                       :   For obtaining DEPB Licence from office   of                                                         DGFT                                                                     

(iv)   DEPB copy                    :  For use in the Import Cell of this Customs                                                             station for registration of  licence.

(v)   Exchange Control copy  :  For negotiating the export documents in  Bank.



22.6.  There is a provision for changing the Group Code No./Item No./Value for DEPB credit purposes and such changes will be reflected in the print out of the Shipping Bill.  Such changes may be done by  Appraiser / Superintendent  (Exports-DEPB), Assistant Commissioner/ Deputy Commissioner ( Exports )  as well as by  Appraiser/Superintendent (Dock Examination).  The credit will be allowed by the DGFT at the rate/value (for credit purposes only) as approved by Customs. 


22.7.   In case, the exporter for credit purposes accepts the lower value as determined by Customs, such lower value will be entered by Appraiser/Superintendent (Exports-DEPB), Assistant Commissioner/ Deputy Commissioner ( Exports ) or Appraiser/Superintendent (Dock Examination) for each item(s).Printout of Shipping Bills at item level will indicate for FOB value as well value for DEPB credit purpose.  Exporters are required to apply for the DEPB Licence  at the FOB value accepted by Customs and not the value declared by them.  However, as the DEPB is issued at the DEPB rate and the value CAP as existing on the date of order of “Let Export” by the Customs and the F.O.B. value ( as accepted by Customs ) converted into Indian Rupees as per the exchange rate for exports, notified by Ministry of Finance, as applicable on the date of order of “Let Export” by the Customs, exporters are advised to apply for DEPB licence at the value accepted by the Customs at the time of exports multiplied by the exchange rate for exports notified by the Ministry of Finance, as applicable on the date of order of “Let Export” by the Customs.


22.8.   In case the Exporter does not accept the value determined by the Customs, the exports will be allowed provisionally after taking samples for market enquiry.  The words “NOT VALID FOR DEPB” will be printed on all the copies of the Shipping Bill and the exporter will not be eligible for DEPB licence against provisionally assessed Shipping Bills.  In such cases, EP copy of Shipping Bill will not be printed and only 4 copies will be printed.  However, market enquiries about  value will 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. Registration of DEPB Licenses:   The DEPB licences in respect of exports made from this Customs House will be required to be registered at the same Custom House.  Before registration, the Appraiser / Superintendent (DEPB) will verify the Shipping Bill(s) in the Licence from the computer to ensure that exports have been effected and value mentioned is as determined by Customs at the time of export.  In cases of Shipping Bills assessed provisionally, the verification will not be possible because Shipping Bill  will not be in verification queue.  The  exporters are advised to obtain licences  for the items exported under DEPB scheme and not for non-DEPB items.  If the lower value for credit purposes has been accepted at the time of export, the licences, shall be obtained only for such lower value and not for FOB value declared in Shipping Bill or as per bank realisation certificate.  Similarly, in cases where market value of the goods is less than twice the credit availed, the licence shall be obtained for 50% of the Present Market Value (PMV) of the goods.  The computer at the time of registration of licence will calculate admissible credit on the basis of exchange rate for exports notified by Minstry of Finance, as applicable on the date of order of “Let Export” for DEPB items only and at Customs approved value at the time of export.   If the amount of licence is more than the amount of  credit calculated by the system, it will not be possible to register a licence and reference will be made to DGFT for correction of amount of credit.  If the amount of credit as per  Customs Computer matches with the credit as per DEPB licence, computer will generate print out regarding verification of the exports giving details like Shipping Bill no, date, rate of credit, FOB value as approved by Customs and amount of credit etc.  DEPB licence will be registered on the basis of printout of verification  report duly signed by the A.C/D.C .  If a DEPB licence is having Shipping Bills   exported from other ports in the same city,  the exporter can get the licence registered at any of the ports from where he intends to import the goods  in the city after  verification about  exports from  other ports from where exports were effected. Notwithstanding the conditions laid down by DGFT from time to time, the Exporter/CHA are advised to check these conditions.


22.11  Notwithstanding anything herein 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.



            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, declaration in the form Annexure ‘A’, and other documents such as document of transportation, ARE-1 form etc. to the Examining Officer(P.O.).  After registration of goods, the shipping bill will marked to an Examining Officer 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 Superintendent/Appraiser (Dock Examination).  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.  The examination of the goods shall be done as per the various instructions issued by CBEC from time to time.




           All the exporters intending to file Shipping bills under the EPCG scheme are to first get the EPCG licence registered with the Export Section.  For registration of EPCG licence the exporter / CHA shall produce the photo copy of EPCG licence to the Service Centre for data entry.  A printout of the relevant particulars entered will be given to the exporter /  CHA for his confirmation.  After verifying the correctness of the particulars entered, the said printout will be signed by the Exporter.  Thereafter, the original EPCG licence along with the attested copy of the licence and the signed printout of the particulars shall be presented to the Superintendent / Appraiser  (Export-EPCG).  The Superintendent / Appraiser ( Export-EPCG) would verify the particulars entered in the computer with the original licence and register the same in the EDI system.  The registration number of the EPCG licence would be furnished to the exporter / CHA, who shall note the same carefully for future reference.  The said registration number would need to be mentioned against respective items on the declaration form in Annexure ‘A’ , for data entry of the Shipping Bill, at the Service Centre  for export  of goods.  All the EPCG Shipping Bills would be processed on screen by the Superintendent / Appraiser (Export-EPCG) and the Assistant / Deputy Commissioner (Export).  After processing of EPCG shipping bill by Superintendent /Appraiser (EPCG) and AC /DC concerned, the goods can be presented at the Dockyard/CFS KPT for registration, examination and “Let Export” as is the case with other export goods.  After filing of EGM / Generation of drawback scroll, the shipping bill will be put to Superintendent / Appraiser (EPCG) for logging / printing of ledger.  After logging / printing of ledger, the EPCG bill will be moved to History tables.




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 Commissioner (Export). After approval by the Assistant / Deputy Commissioner, TR6 challan for the differential amount will be generated. This differential amount is  also to  be paid in the Bank.


25.5    The goods after registration will be taken up for examination and LEO can be given by the Appriasing Officer/Superintendent only after the cess is paid in the bank. Hence exporters are advised to pay the cess before the closure of Banking hours.


25.6    Procedure for calculation of Export Cess

           As per the current procedure, Cess is being calculated as following:

Amount of Cess = FOB / Tariff Value X Rate of cess


            For FOB value of Rs 500 and a cess of 1% advalorem, this procedure would result in Cess being calculated as Rs 5.


            However as per new procedure, which was approved by CBEC, the cess would be calculated as follows :


            Amount of Cess = FOB / Tariff Value X Rate of Cess

                                                  (100 + Rate of Cess)

            Now for FOB / Tariff Value of Rs 500 and a 1% advalorem cess, the amount of cess collected would be Rs 4.95 only.





26.1.   Under the manual system, Newspapers are exported under Katcha Shipping Bill during early hours of the day. In these cases the Examining Officer gives the “examination report” and “allowed for export” endorsement on the katcha shipping bill. The Shipping Bills thereafter is admitted by the export department and regularised. Under EDI system, the procedure for export of consignments under Katcha Shipping Bills shall be as follows:


26.2.   It is noted that in many cases the exporters who have been filing katcha Shipping Bills are fully aware of the description and quantity of the goods to be exported well in advance except that the export goods are brought after the normal working hours. In such cases the exporters are now advised to file the Shipping Bills in the Service Centre well in advance. The Shipping Bill so filed will be alive in the system for a period of 15 days from the date of the filing of the Shipping Bill.


27.       GENERAL:

27.1.   Amendments:


            Any amendment which converts a Shipping Bill from one scheme code to another or addition of fresh licence, requiring 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 manufacturer starts claiming CENVAT before expiry date of Certificate.


27.3.   Use Of Multiple Licence for same Item:


            Where, in respect of same item of Shipping Bills more than one Licence is used for discharge of export obligation, separate quantity in respect of each licence should be specified and total of the quantity against licences should be equal to the quantity of item in the Shipping Bill. FOB for the purpose of export against a licence would be determined by the system proportionate to the quantity.


27.4.   Third Party Exports:


            If the goods are being exported on the basis of Third Party exports the system would require at the Shipping Bill master level as to whether any of the item in the Shipping Bill relate to “Third Party”. On indicating “Y” only the third party details could be entered against all or any single item in the shipping. In case of option “N” third party details would not be allowed to be entered by systems.


            In the case of third party exports, the Drawback shall be credited into the account of the exporter in whose name the shipping bill is filed. In case where the exports are in discharge of export obligation against a licence, the system will automatically determine the status of third party on the basis IE code of the Licence holder, no separate third party details are required to be indicated in respect of exports against licence.


27.5    Filing of Annexure-“C” / “C-1”:

            Under the new Indian Customs EDI System – Exports, an option is given to the Exporter/CHAs to file Annexure- “C”/ ”C-1” at the Service Centre itself alonwith Annexure – “A” and the printed checklist would contain the complete information of Annexure – “A” and Annexure- “C”/ ”C-1”, for verification by Exporters/CHAs before submission of the Shipping Bill. In case, the Annexure- “C”/ ”C-1” is notified alongwith the Annexure – “A” in the Service Centre, the Exporters/CHAs will continue to have the option of filing this information at the time of goods registration in the Dock Yard / CFS KPT and option to amend any of the Annexure- “C”/ ”C-1” parameters for which data entry was done at the Service Centre, would continue to be available at the time of goods registration. This is to ensure the correct entry of Annexure- “C”/ ”C-1” details and timely corrections 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.  Shipping Line / Shipping Agent are also required to give the details of Shipping Bills and Bills of Lading in the EGMs submitted by them.  The Shipping Line / Shipping Agent shall be liable for penal action, if incorrect or incomplete EGMs are submitted. 


28.2  Apart from lodging the EXPORT GENERAL MANIFEST electronically the Shipping Line / Shipping Agent would continue to file manual EGMs along with the duplicate copies of the Shipping Bills as per the present practice.  Since the disbursement of Drawback to the Exporters would be dependent on the filing of EGMs by the Shipping Line / Shipping Agent, all the Shipping Line / Shipping Agent are advised to file the EGMs soon after the vessel has departed.  The manual EGMs would be entered in the register at the Dock Preventive and the Shipping Line / Shipping Agent are advised to obtain acknowledgements indicating the date and time at which the EGMs were received by the Dock Preventive.





29.1    There is possibility of  large number of shipping bills in which Drawback/ DEPB / DEEC benefits are pending as the EDI system shows that EGMs have not been filed. This happens because the Bill of Lading number shown in the EGM and that shown in the relevant shipping bill do not match due to error. In such cases, where EGM have already moved to the history database, it was not possible to correct such errors, resulting in a number of drawback claims remaining pending in the EDI. Steps will be taken by the AC/DC (Export) to enable the rectification of errors by amending the EGMs, which have gone into EDI history database.


29.2  The request for rectification of such EGM errors, accompanied by the hard copy of the EGM bearing the endorsement of the Dock Preventive Officer, Bill of Lading and a Certificate from carrier, to the effect that goods have actually been exported out of India and a copy of Shipping Bill, shall be submitted to the Appraiser/Superintendents (Export). The Appraiser/Superintendent shall scrutinize the application to see whether it is in order. He shall submit the application to D.C./A.C.(Export) for approval. After the approval, the EGM will be reloaded to current database from history and the amendment will be carried out. The Shipping Bills thereafter will go automatically to concerned section for further processing.





            The Assistant/Deputy Commissioner of Customs (Export) of the Custom House, Kandla may be approached by Exporters or their CHAs for settlement of any problems faced at any stage of the export clearance.  In addition,  staff of National Informatics Centre (NIC) will also be available to assist in problem solving. The Exporters/CHAs can also approach the officers of EDI Cell / System Manager for resolution of their problems.


Encl :- As above.





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