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OFFICE OF THE COMMISSIONER OF
CUSTOM HOUSE, KANDLA :: CUSTOM HOUSE – KANDLA :: Ph : 02836-271468/9, Fax :
02836-271467. website : www.customsgujarat.gov.in. E-mail : systemmanagerkdl@yahoo.co.in. |
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. DATA ENTRY FOR SHIPPING BILLS
3.1 Exporters
/CHAs are required to register their IEC codes, CHA
License Nos., and the Bank A/C No. (for credit of
Drawback amount) in the Customs Computer Systems before an EDI Shipping Bill is
filed.
3.2 For
registration purposes, Exporters/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 www.icegate.gov.in
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. PROCEDURE FOR SELF DECLARATION
FORM (S.D.F.)
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. OCTROI PROCEDURE, QUOTA ALLOCATION AND
OTHER CERTIFICATION FOR EXPORT GOODS.
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
PROCESSING OF SHIPPING BILLS
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. ARRIVAL
OF GOODS AT DOCKYARD/ CFS,
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. CUSTOMS
EXAMINATION OF EXPORT CARGO
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 (
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.
8.3
PROCEDURE FOR CLEARANCE OF EXPORT CONSIGNMENTS
RECEIVED IN PARTS IN DOCKS.
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 (
j)
The examining officer (
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.
8.4 PROCEDURE
IN CASE OF FACTORY STUFFED CONTAINERS :
a) The
Customs officer (
b) In
case the Appraiser / Superintendent ( Docks
Examination ) feels that the goods require re-examination, he will mark the
electronic copy of the Shipping Bill and other documents to the DC/AC ( Docks
Examination ) and instruct the exporter or his agent to meet the DC/AC
(Exports). If the DC/AC(Docks Examination) approves
the re-examination of the goods, then container will be brought to the Docks
and the procedure specified in para 8.2 above will be
followed.
c) After
Let Export Order, the procedure laid down at para 8.2
above will be followed.
8.5 PROCEDURE
IN CASE OF CONTAINERS TO BE STUFFED IN DOCK YARD / CFS KPT :
In case of the 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.
GENERATION OF SHIPPING BILLS
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. STUFFING / LOADING OF GOODS AND CONTAINERS :
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 (
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.
11. AUTHENTICATION
OF DOCUMENT
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.
PAYMENT OF MERCHANT OVERTIME (MOT)
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
13.
DRAWAL OF SAMPLES
13.1 Where the Appraiser/Superintendent of
Customs orders for samples to be drawn and tested, the Examining Officers will
proceed to draw three samples from the consignment and enter the particulars
thereof along with details of the testing agency in the ICES. There will be no separate register for
recording dates of samples drawn. Three
copies of the test memo will be prepared by the Examining Officer and will be
signed by the Examining Officer and Appraiser/Superintendent on behalf of
Customs and the Exporter or his CHA. The
disposal of the three copies of the test memo is as follows:
i. Original – to be sent along with
the sample to the testing agency.
ii. Duplicate – Customs copy to be
retained with the second sample.
iii. Triplicate – Exporter’s copy.
13.2 The Asstt/Deputy 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.
QUERIES
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.
SHORT SHIPMENT, SHUT OUT,
CANCELLATION AND BACK TO TOWN PERMISSIONS :
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.
16.2.1 EXCESS SHIPMENT :
i) If such excess shipment relates to cases
where the “Let Export Order” is given in the system and the Shipping Bill is
generated. The Exporter/CHA will file a supplementary declaration in the
Service Centre of Custom House, Kandla for the excess quantity. Such a
declaration will be entered in the Service Centre and all the formalities for
the processing of the Shipping Bill shall be under taken.
ii)
If the excess shipment relates to cases where Let Export Order and
loading is allowed on the checklist, the Exporter/CHA when producing the
documents for entry in the system will clearly state in the Annexure C the
quantity declared in the Declaration as per Annexure A initially and the excess
quantity loaded. The Examining officer (
16.2.2 SHORT SHIPMENT :
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.
CHANGE OF VESSEL / SHIPPING LINE / SHIPPING AGENT / AMENDMENT OF FREIGHT
AMOUNT
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.
RECONSTRUCTION OF LOST
DOCUMENTS
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.
RE-PRINT OF SHIPPING BILLS
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. EXPORT
OF GOODS UNDER THE DEEC SCHEME
20.1 Shipping
Bills pertaining to DEEC Books issued in terms of the following notifications
will be processed in ICES(E).
1. 079/95 cus
dated 31.3.95
2. 080/95 cus
dated 31.3.95
3. 106/95 cus
dated 02.6.95
4. 107/95 cus
dated 02.6.95
5. 148/95 cus
dated 19.9.95
6. 149/95 cus
dated 19.9.95
7. 030/97 cus
dated 01.4.97
8. 031/97 cus
dated 01.4.97
9. 50/2000 Cus dated 27.4.2000
10. 51/2000 Cus dated 27.4.2000
11. 43/2002 Cus dated 19.4.2002
12. 47/2002 Cus dated 22.4.2002
20.2 All
the Exporters intending to file Shipping Bill under the DEEC scheme 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.
EXPORT OF GOODS UNDER CLAIM
FOR DRAWBACK
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. EXPORT
OF GOODS UNDER THE DEPB SCHEME :
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.
23. EXPORT
OF GOODS UNDER 100% EOU SCHEME :
The exporter can get the export goods
examined by Central Excise / Customs Office at the factory even prior to
filling of Shipping Bill. He shall
obtain the Examination Report in the form annexed as Annexure ‘C-1’ which is
part of Annexure A. duly signed and stamped by the Examining Officer and
Supervising Officer at the factory. The export invoice shall also be signed and
stamped by both the officers at the factory.
Thereafter the goods shall be brought to Dockyard/CFS KPT for the
purpose of clearance and subsequent “Let Export”. The Exporter / CHA shall present the goods for registration
along with Examination Report in Annexure ‘C-1’, Export Invoice duly signed by
the Examining Officer and Supervising Officer at the factory, check list,
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.
24. EXPORT
OF GOODS UNDER EPCG SCHEME :
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. EXPORT
OF GOODS WHERE CESS IS PAYABLE :
25.1
The export cess
serial number, Tariff value and cess quantity
wherever applicable to the item to be exported should be clearly mentioned at
Annexure “A”. The schedule of cess serial number,
Tariff value ( wherever applicable ) and cess quantity are mentioned in Annexure “D”.
25.2
At the time of submission of the
shipping bill the TR6 challan specifying the amount
of cess to be paid will be generated. The service
center will return the relevant Annexure with the shipping bill number duly
endorsed along with the TR6 challan where the cess payable is mentioned.
25.3
The cess
should be paid in the State Bank of
25.4
In case there is a change in the amount
of cess payable the exporter should approach the
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
100
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. PROCESSING
OF KATCHA SHIPPING BILLS:
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
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. RECTIFICATION
OF ERRORS IN EGM’S, WHICH HAVE GONE
IN HISTORY OF EDI DATABASE:
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.
30. GRIEVANCE HANDLING:
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.
Sd/-
( S.K. CHOWDHRY )
COMMISISONER OF CUSTOMS
Copy to :- As per mailing list.