:: OFFICE OF THE COMMISSINER OF CUSTOMS, 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:6.7.2004
Public Notice No. 18 /04
Sub:-
Computerized Processing of Bills of Entry under the Indian Customs EDI
System-Imports(ICES/I)
at Custom
House, Kandla.
It
is brought to the notice of all the Importers/CHAs
and members of the Trade that computerized processing of all types of Bills of
Entry under the Indian Customs EDI System for Imports (ICES/ I) will commence
shortly at Custom House, Kandla. The exact date on
which the Indian Customs EDI System (Imports) would commence will be notified
in due course.
2. However,
Bills of Entry in respect of the following type of goods shall continue to be
processed manually under the existing procedures.
(i)
Diplomatic Goods
(ii)
Goods under transshipment.
(iii)
Goods falling under Chapter 22 of the Customs Tariff.
(iv)
Ship Stores
(v)
Unaccompanied Baggage / T.R.
3. Importers/CHAs are required to register their IEC codes, CHA licence numbers in the Customs Computer Systems before an
EDI Bill of Entry is filed. For registration purpose, Importers/CHAs can approach the Customs counter at Room No. 24,
Service Centre, in the Custom House with original documents. The formats of the
declaration forms to be given by the Importer and CHA are given at Annexures 01 and 02. It is reiterated that it will not be
possible to process the documents under the System, without registration.
4. In
the beginning, Bill of Entry will be entered in the System at the Service
Centre either through data entry or through floppy submission. Those, who want
to submit the data through floppy, are requested to go through the ICEGATE
website www.icegate.gov.in
for details on data structure. After the connectivity with ICEGATE is
established and the CHA/Importers become conversant with the EDI procedures,
the option of filing the Bills of Entry through ICEGATE would also be made
available and the same will be notified separately at a later date. In the ICEGATE, Importers/CHAs
can electronically file their Bills of Entry from any where, through the
internet.
5.
IMPORT GENERAL MANIFEST:
5.1
All the Shipping Lines / Shipping Agents or any
other persons as envisaged under Section
30 of Customs Act, 1962 are required to be registered in the EDI System to
facilitate filing of IGMs electronically. A detail
procedure to be followed in this regard has already been laid down in Public
Notice No. 9/2004 dated 26.4.2004. All concerned are requested to go through
the same and register themselves at Custom Counter, Service Centre in the
System.
5.2
The Shipping Lines/ Steamer Agents or any other
person shall submit the Import General Manifest (IGM) prior to the arrival of
the vessel in terms of Section 30 of the Customs Act, 1962 and various CBEC
Instructions issued from time to time at the Service Centre at Custom House on
all working days from 10.00 A.M to 04.30 P.M. Proforma
for IGM would be the same as prescribed in the Import Manifest (Vessels)
Regulations, 1971, as amended
5.3
The Service Centre will enter the data, as
furnished by the Shipping Lines / Shipping Agents or any other persons and
generate a draft IGM. The Shipping line / Shipping Agent has to verify the
correctness of the data entered in the System as per the draft, correct the
errors, if any and re-submit for corrections. This process would be carried out
till a clean copy is printed and signed by the Shipping line/Shipping Agent or
any other person.
5.4
The Service Centre will submit the finally
corrected data to the System. The IGM No., generated by the System would be
indicated on the IGM and returned to the Shipping line / Shipping Agent.
5.5
On arrival of the vessel, the Shipping line will
approach Preventive Officer, alongwith the copy of
entry inward granted by the Boarding Officer for granting entry inwards into
the EDI System. Before making the application, the Shipping line/ Shipping
Agent would make payment of the Light House dues, if not paid. The Preventive
Officer will retrieve the IGM in the System, by entering the IGM No., and
update the database by entering the arrival date, amount of Light House dues
paid, Challan No., date and
grant entry inwards.
5.6
Apart from filing of IGMs
through Service Centre, the Shipping Line / Steamer Agent or any other person
would continue to file a copy of the IGM with the Manifest clerk to enable
processing of Bills of Entry not covered under EDI System. It may also be
clarified that the IGMs to be submitted would have
the complete details as are being given presently by the Shipping Lines /
Shipping Agents in the manual filing of the documents.
6. CARGO
DECLARATION BILL OF ENTRY:
6.1. The
CHA shall file a declaration for clearance of cargo in ANNEXURE-A (instead of B/E) at
the Service Centre. Certified copies of invoice and packing list shall be
enclosed along with ANNEXURE-A. The declaration may be filed by the Importer
himself but he will require prior permission of the Assistant/Deputy Commissioner(EDI). The representative of such “Self”
Importer will carry the authority letter from the authorized signatory of the
importer and shall thereafter indicate their name and designation in the
declaration and would be required to submit documentary evidence to establish
their identity.
6.2. The
schedule of charges for data entry in the Service Centre shall be as follows :-
A.
Non-EDI users (who get data entry done at Service Centre) -
|
a. |
Entry of Annexure A having up to 5 items |
Rs.60 |
|
b. |
Each additional block of 5 items |
Rs.10 |
|
c. |
Amendment fee per block of 5 items |
Rs.20 |
|
d. |
Amendment fee for additional block of 5 items |
Rs.20 |
|
e. |
Re-assessment |
Rs.20 |
|
f. |
Entry of IGM |
Rs.60 |
|
g. |
Floppy submission |
Rs.10 |
|
h. |
UAB Declaration |
Rs.60 |
|
i. |
Entry of Licences |
Rs.60 |
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/-.
B.
ICEGATE
or any other manner of Remote EDI filing –
a).
Printing of Document - Rs. 20/- for the first 50 pages and Rs.
5/- for every 10 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
6.3. The declarations
forms (ANNEXURE-A) shall be accepted only if it is complete in all the respect,
legible and duly signed by the CHA/Importer alongwith
the authority (I-Card No. etc.). The CHAs / Importers
are advised to file the declaration form, complete in all the respect as per
the guidelines given at ANNEXURE-B. The declarations would be accepted in the
Service Centre between
6.4. The
System would accept ANNEXURE-A only if it finds that
the IGM No. and Bill of Lading No. match the corresponding Line number of the
IGM. The System will accept only one declaration against a Line number. If the
declaration is not accepted, the CHA/Importer should verify the particulars.
6.5. The
claim for assessment shall be made against each item of the invoice. If there
is more than one invoice, information shall be furnished for each item
invoice-wise i.e. complete information of items in one invoice must precede
information of items in the second invoice.
6.6. If
the particulars of classification are same for the next item, the word “do”
will be accepted by the System.
6.7. ITC
(HS) and CTH Nos. shall be indicated in eight (8) digits and CETH in six (6)
digits, without any decimal in between (e.g. 850110 and not 8501.10). Number in
three (3) digits followed by the issuing year shall indicate a Notification
(e.g. 101/98, 021/02). Moreover, the Notification shall be the parent one and
not the amending Notification.
6.8. In
respect of goods for which benefit of Notification No. 21/2002-Cus dated
01.03.2002 is claimed, against the entry ‘Generic Description’ in ANNEXURE-A,
list No. and the serial no. of the list shall be mentioned in addition to the
generic description of the item. The Centre Operator will feed first the list
no. and serial no., and if there is space left, generic description of the
item.
For example, Liquid Crystal Displays are covered by
S. No. 244 of the Table of Notification No. 21/2002 (list 26, Sr. No. 22). This
entry would be described as: -
|
Generic Description |
CTH |
Notfn./Year, Sr.
No |
|
L26/22,Liquid Crystal Displays |
90138010 |
021/02, Sr. No. 244 |
6.9. ANNEXURE-A
shall be accepted only if it is complete in all respects and legible. The declarations can be presented at the Service
Centre between
6.10. The Centre Operator shall carefully enter the
data entered in ANNEXURE-A and hand over the resultant
checklist to the CHA/ Importer for confirming the correctness of entries. The
CHA/ Importer would make the corrections, if any sign the checklist and return
it to the Operator. The Operator shall make corrections in the corresponding
data and submit the revised checklist to the CHA/ Importer for re-confirmation.
This process would be repeated till the CHA/ Importer signs a clean checklist
in token of correctness of the entered data.
6.11. The Operator shall submit the authenticated
electronic checklist to the System. The System will then generate a Bill of
Entry No., which would be endorsed on the printed checklist and returned to the
CHA/ Importer.
6.12. The Operator shall retain the original
ANNEXURE-A and pass them on to the EDI Cell
periodically.
7. GREEN CHANNEL FACILITY / FAST TRACK
CLEARANCE
7.1 Eligible Importers can request for
Green Channel / Fast Track Clearance by making request in ANNEXURE-A, by
entering ‘Y’ against entry No. 6(B). Bill of Entry will be processed in the
normal course. On approval of the Assistant / Deputy Commissioner (Group) in
the System and if the documents are in order, the Appraiser/Superintendent
(Dock Examination) would allow release of the goods waiving the physical
examination.
7.2 With a view to expedite clearance of green
channel goods, it has been decided that after the goods, for which green
channel has been permitted, are registered in the Dockyard/CFS, the
Appraiser/Superintendent (Examination) will give clearance for out of charge
with the following examination report:
“Green channel consignment out of
charged. Marks and
Numbers and No. of packages to be verified at the Gate Office by Preventive
Officer, before allowing the shipment outside the Customs area”.
7.3 After entering the above said Examination
report, Appraiser / Superintendent (Docks Examination) will give out of charge
and sign all copies of the Bill of Entry before handing them over to the
CHA/Importer. The CHA/Importer at the
time of clearance of the goods from the Gate, will hand over the Customs copy
of the Bill of Entry to the Gate Preventive Officer, along with all other
documents as per Para 15.2 of this Public Notice. The Preventive Officer, incharge
of the gate, will verify the marks, numbers and no. of packages etc., as per
the details given in the Bill of Entry and permit the cargo to be taken out,
only after all the details are tallied.
7.4 Notwithstanding
anything herein above, Assistant / Deputy Commissioner ( Dock
Examination ) shall retain the right to re-examine any package or consignment.
8. SYSTEMS
APPRAISAL
In a number of cases, the System will appraise
Bills of Entry automatically. In such a case, the System will print Customs
copy of Bills of Entry along with three copies of TR-6 challan,
for getting the goods examined, if required and for ‘Out of Charge’. All the
Bills of Entry which are appraised by the ‘System’ would be audited before
giving ‘Out of Charge’. The System Appraisal Scheme is a Notification basis
scheme and not description based. If the Appraiser/Superintendent (Audit) finds
that the Bill of Entry is not fit to be cleared under System Appraisal Scheme,
he may forward the Bill of Entry for regular assessment.
9.
SECOND CHECK APPRAISEMENT
9.1. The
electronic Bills of Entry will be assessed on the basis of the claims made in
ANNEXURE-A. In case the Assessing Appraiser/Superintendent does not agree with
the claim regarding tariff classification, notifications, declared value etc.,
he shall raise a query in the System. On approval by the Assistant / Deputy Commissioner
(Group), the query will be printed in the Service Centre for being passed on to
the CHA/Importer.
9.2. Replies
to the queries will be submitted in the Centre who will transfer it to the
System. In case the Importer agrees with the classification/valuation proposed
by the Appraiser /Superintendent, the Bill of Entry would be assessed
accordingly.
9.3. In case Appraiser/Superintendent or
Assistant / Deputy Commissioner(Group), as the case may be, agrees, ab initio or on receipt of the
reply, with the claim made by the CHA/Importer, the System will print Customs
copy of Bill of Entry along with three copies of TR-6 challan.
9.4. In case Assistant / Deputy Commissioner(Group) does not agree, principles of natural
justice would need to be followed before finalising
the assessment.
9.5. In the case of System and second check
appraisals, the CHA/Importer, after obtaining the location of the goods from
Custodian, shall present the Bill of Entry to the Appraiser/ Superintendent
(Dock Examination) at Dock yard /CFS, KPT.
10. FIRST
CHECK APPRAISEMENT
10.1 In the
case of first check examination order, at the data entry stage, the appropriate
column in the Bill of Entry format should be flagged ‘Y’ and the reasons for
the request for the first check should also be duly entered. With the introduction of this facility, first
check requests will no longer be entertained manually except in cases where the
CHA/Importers do not have any information regarding description/value of goods
(Sec. 46(i) cases).
10.2. In case first check examination order is
required (whether on request of the CHA/Importer or ordered by the Assessing
Appraiser, on approval by Assistant / Deputy Commissioner(Group), the System
will print a copy of the un-assessed Bill of Entry along with the examination
order and other instructions. The print out will be handed over to the
CHA/Importer who appends his signatures, confirming the facts in the Bill of
Entry.
10.3 The CHA/ Importer shall present the Bill of
Entry alongwith all original import documents,
technical literature etc. at the Dock Yard / CFS, KPT for examination of the
goods. After carrying out the examination, Preventive Officer shall endorse the
examination report on the Bill of Entry as well as in the System and attest all
the documents submitted alongwith the Bill of Entry
and catalogue etc. found with the consignment.
10.4. After
the examination is completed, the CHA/Importer shall present this hard copy of
the Bill of Entry to the Assessing Appraiser/Superintendent, who will complete
the assessment in the System, with approval of Assistant / Deputy Commissioner
(Group). Immediately thereafter, the System will print Customs copy of Bill of
Entry along with three copies of TR-6 Challan. It may
be noted that amendments will normally not be allowed in cases of Bills of
Entry under first check appraisement.
11. AUDIT
11.1 All
the Bills of Entry which are appraised by the ‘”System” would be audited before
being given “Out of Charge”. While the
Auditor would be auditing the Bills of Entry assessed by the officers on the
EDI System he will, in addition, also audit Bills of Entry which have been
assessed by the “System”. This procedure
will be followed in respect of all Bills of Entry, which have been assessed by
the “System”.
11.2 All
the Bills of Entry where the assessable value is more than Rs.
1 Lakh will thereafter go to Assistant /Deputy
Commissioner for counter signature.
12. ENQUIRY
12.1. Enquiries about the status of any Bill of Entry
may be made at the “query counter” set up at the Service Centre or from the
Information Kiosks put up adjacent to the Service Centre. The status of the
Bill of Entry can also be checked on www.icegate.gov.in.,
once the connectivity with ICEGATE is established and the same shall be
notified later.
12.2. In case of objections/queries, a print of the
same may be given to the CHA/Importer on written request. The CHA/Importer may
furnish his reply in writing. The reply
shall be entered in the System by the Data Entry Operator.
13. PAYMENT OF DUTY
13.1 After the assessment is completed and the
print of the assessed Customs copy of the Bill of Entry is obtained by the CHA/
Importer at Service Centre, the CHA/Importer shall present the copies of the
TR-6 challan to the Bank for payment of duty.
13.2. Under the
System, Customs duty and other dues would be collected at the State Bank of
13.3. The CHA/Importer shall present three copies
of the TR-6 challan to the Bank for payment of duty.
The Bank shall verify the particulars in the TR-6 challans
from the System, enter
the particulars of receipt of amount in the System and return two copies of challans duly stamped and signed to the CHA/Importer. The
bank will retain one copy.
13.4. Importers/CHA
can pay the duties/dues by cash, Demand Draft or both. However, it would be
advisable to open accounts in the bank and give standing instruction to them to
debit the Customs duty from their accounts for credit to the Customs Head of
Account. This would help in completing the assessment without loss of time.
14. ALERT VERIFICATION
After receiving the single printout of the
un-assessed Bill of Entry from the Service Centre (in respect of first – check
cases), or the final printout of three copies of the Bill of Entry, before the
examination of the goods for alert check, the Preventive Officer (Alert)/ Assistant
will verify from the Alert register / PC whether there is any alert issued in
respect of the importer, item of consignment. The Preventive Officer/Assistant
will stamp the un-assessed copy of the Bill of Entry (in respect of first check
cases) or the Customs copy of the Bill of Entry (in respect of second check
cases), as the case may be after recording the factual position and return the
same to the CHA/Importer, who will then approach the Appraiser/Superintendent
(Docks Examination) for examination of the consignment.
15. EXAMINATION OF GOODS:
15.1 In the
case of System and second check appraisals, the CHA/Importer, after obtaining
the location of the goods from the custodian, shall present the Bill of Entry
to the Preventive Officer (Docks Examination) at Dock Yard / CFS KPT for
registration and examination of the goods. In the case of first check
appraisal, un-assessed copy of the Bill of Entry will be submitted. He will
sign the printed Bills of Entry, declaring the contents to be true before submission.
15.2 Along
with the Bill of Entry, the CHA/Importer shall present documents, as per the
list below (the documents should preferably be arranged in a file cover in the
following order): -
i. Duty paid challan in original.
ii. Copy of Delivery order.
iii. Copy of Bill of Lading.
iv. Invoice in original.
v.Packing List in original.
vi.Certificate of origin in original.
vii.Exemption Certificate in original if the notification so
requires.
viii.Copy of the bond or undertaking executed, if any.
ix.GATT/WTO declaration
duly signed by the importer.
x.Technical literature, catalogue etc.
xiCopy of the request for Green channel clearance/ Fast
Track Clearance, if any.
xii.Clearance of ADC or any other agency/authority, wherever
required.
xiii.Any other documents, as may be required.
15.3 In
case the number of invoices is more than one, the packing list and documents
relating to that invoice should be placed below the related assessment sheet of
Bill of Entry and not bunched together.
15.4 All the above
documents will be retained by Customs at the time of giving ‘out of charge’. As
such only certified / photo copies of these documents should be submitted where
originals are not required.
15.5 The
Preventive Officer shall examine the goods under supervision/alongwith the Appraiser/Superintendent (Dock Examination)
and enter the report in the System as well as on the hard copy of the Bill of
Entry (Customs copy).The signature of the CHA/Importer shall be obtained on the
report, as token that the goods have been examined in his presence. Name of the
CHA/Importer should also be recorded along with his name & Identity Card
No.
15.6 In
case Preventive Officer or Appraiser/Superintendent (Docks Examination) has a
doubt or a query after the examination, it should be raised manually in the
Bill of Entry, with the approval of Assistant / Deputy Commissioner (Dock
Examination). The CHA/Importers then furnishes his reply and resubmits the
Bills of Entry in the Dockyard/CFS, KPT, for further processing. If the answer is acceptable, the Appraiser
/Superintendent (Docks Examination) will proceed to complete the examination.
However, if the Appraiser/Superintendent still feels that the Bill of Entry
requires reassessment, then he may forward the same back to the concerned group
through the Assistant / Deputy Commissioner(Dock Examination), with his
comments on the Bill of Entry as well as the System. On the basis of the
examination report, the report/comments offered by the
Appraiser/Superintendent, the Assistant / Deputy Commissioner (Group) will examine the facts, even raising
a further query, if required and take appropriate action, if necessary after
following the principles of natural justice.
15.7 After
completing the examination of the goods, the Appraiser/Superintendent ( Docks
Examination ) would give order for “Out of Charge” .
15.8 After
the order of clearance ie; ‘Out of Charge’ on the
computer terminal, the Importer’s copy and Exchange Control copy of the Bill of
Entry will be printed along with the Order of Clearance (in triplicate) and the
examination report at the Dockyard/CFS, KPT itself. All these copies of the
Bill of Entry will bear the examination report, Order of Clearance number and
name of the Examining Officer and the Officer giving ‘Out of Charge’. The
Importer’s copy and Exchange Control copy of the Bill of Entry along with two
copies of the order of clearance shall be returned to the CHA/Importer after
the concerned officer has put his signature. One copy of the order of clearance
will be attached to the Customs copy of the Bill of entry retained by the
Appraiser/Superintendent at Dockyard/CFS, KPT.
15.9. The
CHA/Importer shall present the remaining two copies of the Order of Clearance
to the custodian along with the Importer’s copy of the Bill of Entry. The
custodian shall issue the
15.10. The
CHA/Importer will present the Importer’s copy of the Order of Clearance to the
Gate Preventive Officer at the Gate along with Importer’s copy of the Bill of
Entry and the custodian Gate pass. After inspecting the cargo/packages, the
Order of Clearance copy will be retained by the Gate Preventive Officer after
endorsing quantity of cargo/number of packages cleared against the order. The
copies of the Bills of Entry and
15.11 The Customs copies of the Bills of entry
shall be arranged in the order of Serial Number of the order of clearance and
shall be preserved in the Dockyard/CFS, KPT for 7 days to take care of part
deliveries. After completion of seven days, the Bill of Entry will be deposited
with the MCD for CRA Audit and record purposes.
15.12 In
order to complete examination of the goods for ‘Out of Charge’ before
16. EXAMINATION AT CFS, GANDHIDHAM
16.1 In respect of Dockyard, KPT
and CFS, New Kandla, the connectivity to the System
has been provided and the ‘Out of Charge’ would be given in the System by the
concerned officer and the print of the same will also be taken at Dockyard/CFS,
KPT itself. However, as there is no connectivity with the CFS, Gandhidham, the following procedure would apply in respect
of examination to be carried out there.
16.2 In case of second check
examination, recording of examination report and ‘Out of Charge Order’ would be
given only on the hard copy of the Bill of Entry. The Appraiser/Superintendent
(CFS) will retain the Custom copy of the Bill of Entry.
16.3 In case of first check
examination, recording of examination report would only be on the un-assessed
Bill of Entry. The CHA/Importer will produce this copy to the Assistant/Deputy
Commissioner (Group) who will ask the Assessing Appraiser/Superintendent to
enter the examination details in the System, verify them and get finalized the
assessment.
16.4 Apart from these exceptions,
the procedure detailed at Para9,10 & 15 would mutatis mutandis be applicable in
respect of examination of the goods at CFS, Gandhidham.
17. SECTION 48 CASES
In cases where imported goods have not been cleared
for home consumption or warehoused or transshipped within 30 days from the date
of the unloading thereof at the port, data entry in such cases shall also be
done as usual. However, the CHA/Importer is required to indicate “Y” at Sr. No.
6(D) of ANNEXURE-A, for extension of
time limit under Section 48 of Customs Act, 1962, alongwith
reasons, thereof and the Bill of Entry No. in such cases shall be
assigned only after the necessary permission by the Assistant/Deputy
Commissioner(Import).
18. AMENDMENT IN IMPORT GENERAL MANIFEST
The person in-charge of the conveyance i.e.,
Shipping Line / Steamer Agent or any other person would be required to submit a
written request to the Assistant / Deputy Commissioner ( Imports ) seeking
amendment of IGM particulars giving the reasons thereof. If satisfied, the Assistant
/ Deputy Commissioner may carry out the amendment on the System through the
module provided for this purpose. The detailed procedure in this regard has
been laid down at para3 of Public Notice No. 9/2004 dated 26.4.2004.
19. AMENDMENT
OF BILL OF ENTRY
19.1 In
case of any errors noticed after submission of Bill of Entry, but before
examination of goods the CHA/Importer may seek amendment of the Bill of Entry
through the Service Centre after obtaining the approval of the Assistant /
Deputy Commissioner (Imports).
19.2 In
case any error is noticed after submission of Bill of Entry, but before
examination of goods, the CHA/Importer may seek amendment of the Bill of Entry
through the Centre after obtaining permission of the Assistant/Deputy Commissioner
(Import).
19.3 It may be emphasized that no amendment in the
Bill of Entry particulars and consequent reprints shall normally be allowed
after out of charge has been recorded in the System. However, exception would
be permitted only in the following cases:-
a. If
the provisions of Section 149 of the Customs Act, 1962 have been complied with;
b. If
the request for amendment is made within four months of filing of the Bill of Entry;
c. The
Importer produces the duplicate as well as the exchange control copy for cancellation before amendment is
carried out and fresh print outs are generated
and
d. The
permission of the System Manager is
obtained.
19.4 No
requests for attestation of extra copies of Bills of Entry or for re-prints
shall be entertained. The CHA/Importers are advised to keep the original
documents (Importer’s copy of Bill of Entry and TR-6 Challan)
safely with them.
20. PRIOR / ADVANCE NOTING
20.1 The
CHA/Importer can also file a Prior/Advance Bill of Entry under Section 46 of
Customs Act, 1962, before filing of IGM and before the arrival of the Vessel as
well as after filing of the IGM and before arrival of the vessel by suitably
indicating at Sr. No. 5 (B) of ANNEXURE-A. In such cases, a Bill of Entry may
be
presented, if the Vessel
by which the goods have been shipped is expected to arrive within 30 days from
the date of presentation.
20.2 The
CHA/Importer may file a Prior/Advance Bill of Entry if he has the copies of the
Bill of Lading and the invoice. The Bill of Entry would be filed and assessed
in the same manner as indicated above. However, instead of generating 3 copies
of Bills of Entry and duty payment challan, the
System will generate one copy of the Bill of Entry to inform the CHA/Importer
about the assessment details. The final print out containing three copies each
of the Bill of Entry and challan would be generated
after the IGM details and/or entry inward details, as the case may be, are entered in the
System. If there is any change in rate of duty, the Bill of Entry shall be
reassessed.
20.3 If there is a
delay of more than 30 days in the arrival of the Vessel, fresh Bill of Entry
would have to be filed.
20.4 The rate of exchange to be applied
for calculating the value of the goods shall be the rate prevailing on the date
of filing the Prior/Advance Bill of Entry. The rate of duty applicable to goods
sought to be cleared against Prior/Advance Bill of Entry would be that
applicable on the date of Entry Inward of the Vessel and not on the date of
filing of the Bill of Entry, in terms of Section 15 of the Customs Act, 1962.
21. THE PROCEDURE FOR CLEARANCE UNDER DEPB
SCHEME:
21.1. VERIFICATION OF THE DEPB : The DEPB shall be verified by the Export Section of
the Customs station from where the exports have taken place, as per various
Instructions/Circulars issued by CBEC from time to time. For this purpose, original DEPB issued by
DGFT shall be produced to the Designated Officer in the Export Department for
verification of the Shipping Bills against which the DEPB has been issued by
the DGFT. The Designated Officer shall
verify each Shipping Bill in the System through the DEPB verification menu
provided for. In case any manually
processed Shipping Bill is involved, the verification shall be done on the basis
of copy of Shipping Bill received along with the EGM from the Shipping
Line/Shipping Agent. The Shipping Bills
shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing
Authority. After satisfactory
verification of all the Shipping Bills, the Designated Officer shall make an
endorsement on the reverse of the DEPB and the list of Shipping Bills attached
with the DEPB to the effect that the verification of all the Shipping Bills is
satisfactorily done and put his signature with date and official stamp.
21.2. REGISTRATION OF DEPB:
21.2.1 Before claiming exemption under Notification
034/1997-Cus., dated 7.04.1997, and 45/2002 dated 22.4.2002 against a DEPB, the
DEPB in question is required to be registered in the EDI System. The Designated Officer to register the DEPB
in the System shall ensure that verification of DEPB with reference to the
exports on the basis of which DEPB is issued by DGFT has been done.
21.2.2 The Systems will not register any DEPB if the
IEC details and PAN particulars of the original DEPB holder have not been
electronically transmitted by DGFT to the Customs database. However, as the
connectivity of Kandla Custom House with DGFT is yet to be
established, the CHAs/Importers are advised to ensure
that IEC details and PAN particulars of the original DEPB holder are entered in
the System manually.
21.2.3 The Designated Officer shall make data entry of the DEPB details in
the System through the ‘MENU’ specified for Licence
Management. After entry of data a
checklist will be printed by the System.
The DEPB holder shall verify the details of DEPB in the check list, if
the same is correct, the DEPB holder shall sign the check list and return the
same to the Designated Officer. The Designated Officer shall then register the
DEPB in the System.
21.2.4 On
registration of DEPB, System will generate a “REGISTRATION NUMBER” which will
be endorsed on the face of the original DEPB in bold figures with the name of
CUSTOMS STATION at which DEPB has been registered. For further activities, either for debiting
against a Bill of Entry or obtaining a Release Advice, only this registration
number shall be used. It may be noted
that without the Registration number no activities can be carried out on the
EDI System in respect of a DEPB licence.
21.2.5 The DEPBs which have already been partly utilized before the
introduction of on-line processing will be registered for the balance of DUTY
CREDIT and FOB of exports in the manner as stated above.
21.2.6 In case
any change in the data of DEPB is required to be made after completion of
registration, the same can be done by the concerned Assistant / Deputy
Commissioner.
21.3 TRANSFER
RELEASE ADVICES (TRAs)
21.3.1 Issue of
Release Advices :
If the DEPB holder intends to utilize the DEPB at a
Customs Station other than the port of registration, an application shall be
made to the Designated Officer in the existing format. However, an additional
column indicating the DEPB Registration No. shall be incorporated in the same. If the Designated Officer is satisfied on
examination of the request on merits, he may grant permission for issue of TRA.
Following particulars shall be entered in the System through the menu relating
to Transfer Release Advice:
i) Release Advice No.
ii) Release
Advice Date
iii) DEPB
Registration No.
iv) Custom Station to
which issued
v) IEC
of R.A.holder (if different from DEPB holder)
vi) DUTY
CREDIT AMOUNT transferred
vii) Export
FOB amount transferred
viii) Invoice
No.
ix) Master
Bill of Lading No./DT.
x) House
Bill of Lading No./DT.
xi) Conditions
if any
If the DEPB is already registered in the System and
a sufficient balance in the Duty Credit amount and the Export FOB value is
available, the System will print a check list of TRA. The check list shall be verified by the DEPB
Holder. If the particulars are correct
the check list will be signed by the DEPB holder and returned to the proper
officer who will exercise option for issue of TRA in the System. The System shall generate three copies of the
RELEASE ADVICE titled as:
Customs copy – for port of issue
(office copy)
Customs copy – for port of clearance
Importers copy
The office copy for
21.3.2 Receiving
of Transfer Advices :
The TRAs received from
other Customs Station will be registered in the System through Licence Registration Menu, in the same manner as the DEPB
scrip. On registration of TRA against a
DEPB, the System will generate a TRA REGISTRATION NUMBER. This Registration Number should be endorsed
on the Importer’s copy of TRA (original) and the Customs copy received from the
issuing Customs station. All other procedure for assessment of Bill of Entry
will remain the same.
21.3.3 Re-credit of unutilized Release Advices
Any unutilized
credit in the Release Advice can be re-credited by the concerned
Assistant/Deputy Commissioner.
21.4. CLAIM
OF EXEMPTION AGAINST A DEPB / DEPB-TRA
21.4.1 The normal
exemption can be claimed as usual against an item in the Bill of Entry under
S.No.39D of ANNEXURE-A. In case more
than one DEPB is required to be debited against one item, the importer will be
required to indicate the DEPB Registration No. and CIF value of the goods for
each DEPB to cover the entire CIF value against that item.
21.4.2 For each item
claimed for exemption under DEPB, details referred to above will be required to
be indicated.
21.4.3 The System will
determine the duty amount on the basis of CIF/Quantity of goods and shall debit
the duty from the DEPB credit ledger and the CIF amount from the FOB of
Exports. If sufficient balance to cover
the CIF value and the Duty foregone is not available in the DEPB, the System
will disallow submission of the Bill of Entry. In case, where Importer wants to
clear some quantity under DEPB Scrip and balance on duty payment then he should
clearly indicate in Bill of Entry, the Quantity/Weight for which he wants
DEPB/payment of duty.
21.4.4 For indicating
the option of payment of Additional Duty (equal to Excise Duty) or claiming
exemption there from, the option shall be exercised by indicating ‘Y’ or ‘N’ in
column 2 of S.No.39D of ANNEXURE-A. The
column number 7 (quantity for licence debit), column
No. 8(unit) and 9 (serial number of item in the licence
list) are not required to be filled in for DEPB Bills of Entry.
21.4.5 If the
basic customs duty and the additional customs duty debitable
to the licence is zero, the DEPB exemption will not
be admissible to that item. System will
not allow exemption under Notification 034/97 dated 7.4.1997 and 45/2002-Cus. Dated 22.04.2002 for that item.
21.5. CHECK
LIST OF BILL OF ENTRY
21.5.1 After
data entry, checklist will be printed as usual and given to the CHAs/Importers for verifying the correctness of data
captured. For identification against the
respective item, ‘(DEPB)’ and Notification 034/97 and 045/2002
will appear. At the end of the check
list, a statement of debits of EXPORT FOB (= Import CIF) and duty sought to be
debited will also be printed. DEPB wise debit against each item of an invoice, will also be printed.
21.5.2 The
Importers/CHAs should check the details of DEPB No.
carefully to ensure that only that DEPB licence which
is intended to be debited is debited in the System. If the entries are correct, the checklist may
be returned to the data entry operator for submission of Bill of Entry in the
System. Errors, if any, noticed may be
got corrected by the data entry operator.
21.6. SUBMISSION
OF BILL OF ENTRY:
On submission of the B/E in the System, an
UN-ASSESSED copy of the Bill of Entry will be printed on the System containing
statement of debit of DEPB for Export FOB and Duty amount in respect of each
item of an invoice for which exemption is claimed against DEPB.
21.7. ASSESSMENT
OF BILL OF ENTRY:
21.7.1 The
un-assessed copy of the Bill of Entry along with all the original import
documents and all the DEPB scrips in original
indicating total amount of duty credit and Export FOB utilized, in the debit
sheet attached to the scrips, should be presented to
the Designated Appraiser/Superintendent for assessment and signatures on debit
sheets of DEPB scrips. The Appraiser/Superintendent will retrieve
the Bill of Entry on screen and assess the Bill of Entry in respect of all the
items and shall countersign the debits in the original DEPB.
21.7.2 After
assessment by the Appraiser/Superintendent, the Bill of Entry will move on
screen to the Auditor for concurrent Audit and from the Auditor to the
concerned Assistant/Deputy Commissioner. The Auditor as well as Assistant
/Deputy Commissioner will need to retrieve the Bill of Entry for assessment.
21.7.3 After
assessment, the assessed copy of the Bill of Entry will be printed alongwith the TR-6 challan
containing the duty to be paid by the CHA/Importer. The duty required to be
paid shall be paid at the State Bank of
21.7.4 Where
the Appraiser/Superintendent, during the process of assessment, denies the
exemption claimed under Sl.No.39D of
ANNEXURE-A; changes the tariff heading or enhances the value resulting in
increase in the duty amount and the value; the Appraising Officer will have the
option to enter the new DEPB corresponding to the enhanced duty / CIF against
that item.
21.8. DEPB DEBIT
LEDGER
21.8.1 On registration
of DEPB or TRA in the System, the System will maintain the ledger for duty
credit amount and Export FOB. Where the
exemption from both the basic customs duty as specified in the First Schedule
to Customs Tariff Act, 1975 and Additional duty leviable
under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty,
and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited
to export FOB in the DEPB. Where
exemption from additional duty is not claimed, only basic duty will be
debited. These debits will be made by
the System in the DEPB Ledger.
21.8.2 If more than
one DEPB is utilized against an item only CIF amount to be debited against each
DEPB should be indicated by the CHA/Importers.
The duty amount will be proportionately calculated by the System for
debit in the DEPB. The Importers /CHA
therefore should ensure that sufficient balance in the duty credit amount and
Export FOB is available in the DEPB to cover amounts of both components, for
debiting, failing which the System will not accept the declaration for Bill of
Entry.
21.8.3 In case the
importer desires to utilize the DEPB for part of the quantity of an item in the
invoice, he may split the quantity of that item and prepare the declaration
accordingly.
21.9. DEBITING
OF DEPB AGAINST MANUAL Bill of Entry:
21.9.1There are certain
categories of imports for which Bills of Entry are processed manually. Importers may choose to avail the exemption
under the DEPB Scheme for such imports and get the DEPB debited for payment of
duty. In such cases manual Bills of
Entry will be assessed as usual. After
assessment, the amount of duty forgone due to exemption under DEPB and the CIF
value of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip. However, even in the case of
Manual Bills of Entry, the debit of DEPB scrip will also be done on the EDI
System electronically.
21.9.2 The Designated Officer in the Assessing Group will debit the
original DEPB. He will also enter the
amount of duty foregone and the CIF value of the exempted goods in the System,
in the respective field of duty credit and Export FOB. The debit screen can be accessed through the
DEPB Registration Number. After
debiting, the System will print the statement of debits of the DEPB scrip in
triplicate. The copies of this print
will be attached with the manual Bill of Entry, DEPB file and DEPB scrip. CHA/Importers are therefore required to
register the DEPBs even when clearances are sought
against manually assessed Bills of Entry.
22.1.5 After successful entry of details a check
list will be printed by the Service Centre operator and given to the licence holder for confirming correctness of the data
entered. Service Centre operator will make corrections, if any and will return
the same to the licence holder. It is the sole
responsibility of the licence holder to verify and
confirm the correctness of the data entered before proceeding further.
22.2.1Where the export obligation has not
been fulfilled an option ‘N’ has
been entered in the field ‘ Exp. Oblg:’,
the System will ask for entry of bond number. Therefore, if export obligation
has not been fulfilled the respective category of bond should be registered
before registration of licence / RA.
22.2.2 The
Bond and Bank Guarantee will be accepted, registered and debited as per
procedure given at succeeding paras of this Public
Notice.
22.2.3 The
Bond registered against a licence / RA will be
utilized only in respect of clearances against that licence
and at the time of filing Bill of Entry electronically the bond will
automatically be debited by the System for the amount of duty foregone.
22.2.4 Bond
types for export promotion schemes are as under:
Scheme Bond type
DEEC DE
22.3.2 After successful entry of details,
a checklist will be printed by the Service Centre operator and given to the RA
holder for confirming correctness of the data entered in the System. Service
Centre operator will make correction if any and will return the same to the RA
holder.
22.4 Submission of Licence/RA
in the System
22.4.1 The licence/ RA holder will present the check list of the licence/RA along with original documents to the Designated
Officer authorized to exercise option of submission of licence/RA
in the System. The Designated Officer will compare the details entered in the
System with the original licence/RA. If the details
are correct and the Designated Officer is satisfied about the admissibility of
registration of licence/RA, he will submit the licence in the System on the basis of the Job Number of the
check list.
22.4.2 The System will
generate a licence Regn.
No. This registration number and date should be endorsed in bold on the
original licence/RA. After registration the documents
may be returned to the party and copies thereof may be kept in the office file
for record. RA will be registered only on the basis of Customs copy of the RA.
After registration, Customs copy and importer’s copy of RA will be defaced by the
Designated Officer.
22.5.1 Release
Advice will be issued for utilization of a licence at
any other Customs station. Details for obtaining Release Advice shall be
furnished in the Format given at ANNEXURE-II to this Public Notice. Data entry
will be done at the Service Centre. A check list will be printed by the Service
Centre operator and given to the holder of the licence.
The correctness of the data will be confirmed by him. Correction if any will be
carried out by the Service Centre operator and a fresh print of corrected check
list will be given to the holder of licence.
22.5.2 The
holder of the licence will put his signature on the
check list and present the same to the Designated Officer for issue of the RA.
The Designated Officer will verify the details from the original licence and satisfy himself about admissibility of issue of
RA. The option to issue the RA may be exercised in the System. The System will
generate RA No. and three copies of the RA will be available for print. The
check list signed by the holder of licence and the
office copy of the RA will be retained by the Designated Officer for record.
22.5.3 Importers
copy and Customs copy of the RA will be issued to the holder of licence and the Customs station where RA will be utilized
for clearance of goods. No amendment
of RA will be permitted after it has been issued by System. Fresh RA can be
obtained for any further quantity/ value or the licence
can be re-credited by entering unutilized RA.
22.5.4 No
RA will be issued manually.
Licence will be
automatically debited in respect of Electronic Bill of Entry and Electronic
Release Advice. For debiting manual Bill of Entry, the figures of value and
quantity will be entered by the Appraiser/Superintendent in the System through
a Menu for this purpose.
22.6.1 Entries of
debits on the hard copy of the licence will be made
by the importers and certified by the Appraiser/Superintendent as usual.
22.7 Exemption for Spare Parts under EPCG Scheme
22.7.1 The System will
create a ledger of face value and item wise value & quantity. Item S.No. ‘0’ has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the System as value permissible
for import of spares under exemption Notification against EPCG licence.
22.7.2 This value of
spares will be within the total face value of the licence
i.e. the sum of value of all items including value of spares imported against
EPCG licence will not exceed the total face value of licence.
22.7.3 No credit of
value will be given for spares in case of imports against RA. RA is required to be obtained for spare parts
also. If it is first import no RA will be admissible for spares.
22.8.1 Amendment
in the licence data after registration can only be
made by the Designated Officer. If the amount of value and quantity sought to
be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will
not be permitted by the System. The System will give credit to quantity or
value in the case of increase and will debit the quantity or value in the case
of reduction. Therefore, only incremental or decremental
quantity or value should be entered in respect of increase or reduction.
22.8.2 Licence status code at the time of registration will be
‘0’. The licence if suspended or cancelled after
registration, the Designated Officer shall amend the status code to ‘2’, ‘3’
and ‘4’ for cancellation, suspension and re-instatement respectively.
22.9 Filing of Bill of Entry
22.9.1 For claiming exemption under any export promotion
scheme the necessary declarations should be made by the CHA/Importer at Sr. No.
39D of ANNEXURE-A, which is indicated below.
(1)
Invoice Serial Number [
] (2) Actual Invoice Number[ ]
|
Item No |
Addl Duty Exmpn. Requested Y/N |
Notification/ Sl.No. |
Licence Regn. No. |
Licence Regn. Date |
Debit Value (Rs.) |
Debit Qty. |
Unit |
Item Sl. No. in Licence |
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
22.9.2 Unit of
measurement of quantity will be same as per the licence.
In case the unit of measurement in the invoice is different than the one in the
licence, for the purpose of debit in the licence the qty should be converted into same unit of
measurement as in the licence.
22.9.3 For spare parts
against EPCG licence S.No. of item will be ‘0’ therefore,
for availing benefits of exemption Notification in respect of spares Item S.No. ‘0’ should be indicated in column 9 of the Format
indicated above.
22.9.4 Against one item in the Bill of Entry only one
licence will be debited. If the Qty &/ or value
in the licence is not sufficient to cover whole qty
&/ or value of an item in the invoice, the invoice quantity should be split
in to a separate item in the Bill of Entry for debit against another licence or for normal assessment.
22.9.5 Bond/Bank
Guarantee details should also be provided wherever so required.
22.9.6 After
successful entry of data of the Bill of Entry in the System, a check list will
be printed by the Service Centre operator and given to the CHA/importer. The
CHA/ Importer will check the details entered in the System and errors if any
pointed out to the service center operator for carrying out corrections in the
System. The CHA/ Importers before returning the check list to the operator for
submission of Bills of Entry in the System should ensure that licence details are also correct.
22.9.7 The operator
will exercise option of submission of Bills of Entry in the System. After
submission of the Bills of Entry in the System a check list of submitted Bills
of Entry should be obtained by the CHA / Importer from the Service Centre
Operator. This check list will incorporate Bills of Entry number and item/licence wise details of debit of qty., value and duty
forgone for debit in the Bond etc.
22.10 Assessment of BILLS OF ENTRY
22.10.1 All such Bills of Entry will be assessed in
Group-VII. For ease of distribution of various category of documents among
the officers, the provision has been made in the System to create any one or
more of sub-groups in respect of the following Exim
Scheme Codes:.
|
Group Name |
Exim Scheme Codes |
Schemes |
|
7A |
6 ,7,11,12
& 18 |
DEPB, DFRC,
EPCG |
|
7B |
1,2,3,5 ,
17 |
Advance Licence |
|
7C |
21 |
EOU |
|
7 |
8, 9, 13,14
and Others |
REP &
Diamond Import, CCP, Specific Licence, Jobwork All in
respect of which no sub-group created. |
22.10.2 Such sub-groups will be created by the
System Manager depending upon the load of documents. All the Bills of Entry in
respect of schemes for which no sub-group is created will be routed to main
Group 7.
22.10.3 The CHA / Importer should present the check
list obtained after submission of the Bills of Entry to Designated Officer
along with all the required documents and the related licence.
The Designated Officer will check the correctness of details of licence etc. and also ensure that any amendments made in
the licence subsequent to registration of licence, have also been entered in the System. If the
Designated Officer is satisfied about the eligibility of exemption under
related Notification and the licence is otherwise
valid to cover the goods in question, he may assess Bills of Entry on
System.
22.10.4 The Designated Officer can remove the
Notification and deny the benefits of exemption. The debits of licence will automatically reverse.
22.10.5 The Bills of Entry after assessment will be
audited by the Auditor and finally approved by the Assistant / Deputy
Commissioner. The procedure of assessment will be similar to DEPB imports.
22.10.6 In
respect of a manually assessed Bills of Entry details of
value and quantity will be debited in the System by the
Appraiser/Superintendent at the time of assessing a Bills of Entry & a
print of details of debit will be taken for records.
After assessment a print of assessed copy of the
Bills of Entry will be taken by the CHA/Importer from Service Centre. The print
of Bills of Entry will contain duty-paying Challan if
duty is payable and statement of debit of licence for
value/ qty and debit of bond for duty foregone in respect of each item. The
figures of these debits should be endorsed on the hard copy of the licence.
Procedure for goods registration, examination, out
of charge and printing of Bills of Entry after out of charge will be same as
discussed in forgoing paras.
23. PROCESSING OF BILL OF ENTRY WITH BOND:
Processing of Bills of Entry<span style="mso-spacerun: yes">
relating to goods:-
(i)
Purchased on high
seas sales basis
(ii)
Exempted under 100%
EOU schemes
(iii)
Exempted under
Notification No.32/97 (Job work)
will also be done
under (ICES)-I of the EDI System. The detailed procedure to be followed in this
regard is as under:
23.1 Bond Management System.
23.1.1 Under
ICES, there is a provision for centralized Bond Cell, which will be responsible
for maintenance of documents related to Bonds, Bank Guarantees and
Undertakings. Officers of the rank of Assistant / Deputy
Commissioner shall handle the Bonds. The Bond Cell will be responsible for the
following:
23.1.2 Both, the Revolving / continuity and
the Specific Bonds are registered and maintained in the Bond Cell. The
Appraising Group determines the Bond requirement. The type and the amount
of bond are decided by the Appraiser/Superintendent and are approved by the
Assistant / Deputy Commissioner(Group). However
System will assist in determining the type of Bond / Bank Guarantee and value. Bond
requirement details will be printed on the Bill of Entry after the assessment. The
details include the type of Bond, amount and the Bank Guarantee. The bonds will
be managed centrally by Bond/Bank Guarantee Cell under a Assistant /Deputy Commissioner(Bond).
23.2 Registration of Bond
23.2.1 The
Bond module provides for registration of all Bonds / Undertakings, Bank
Guarantees, Sureties etc. in the System. The CHA/Importer shall
furnish the following details for registration: -
Bonds / Undertakings
* for Bonds already executed, the existing balance to be
captured as opening balance in the Ledger
BG Details
Surety Details
Cash Deposit
23.2.2 The bond detail shall be
entered in the Bond Cell. On entry System will assign a job no. and check list
is generated. The CHA/Importers shall satisfy with the correctness of
details. The corrections if any shall be made and job shall be submitted.
23.2.3 After
submission the job shall be forwarded to Assistant / Deputy Commissioner
designated to accept the bond. The CHA/Importer shall present the original bond
documents to the respective designated Assistant / Deputy Commissioner for
acceptance.
23.2.4 The
Assistant /Deputy Commissioner shall observe all the instructions regarding
acceptance of bond issued by the Board / Custom House from time to time. After
satisfying that the documents submitted are in order
& acceptable the Assistant /Deputy Commissioner shall retrieve the bond
details on screen by entering the job no., view the
entries made in the System. If the information in the System match with the
documents & conditions for acceptance of the bonds are
satisfied, the Assistant /Deputy Commissioner may accept the bond in the
System. The Assistant /Deputy Commissioner can also make corrections in the
System if so required.
23.2.5 After
acceptance of the bond by Assistant /Deputy Commissioner, the bond documents
shall be taken by the Bond Officer / Bond Clerk. The Bond officer/ Bond clerk
after receipt of the Bond / Bank Guarantee / Security etc. shall enter in the
System location of bond storage where the bond documents have to be physically
stored. At this stage the System will generate the bond registration No. This Registration No. has to be endorsed on the original
documents and also communicated to the importer for their future
reference.
23.2.6 Bond
Registration Number : System would maintain a
single running Serial No. for all types of Bonds. The Bond No. need not be initialized every year.Bond No. to start with Serial No. 100001.
23.3 Processing of Bill of Entry
23.3.1 Declaration in the
Service Centre
23.3.1.1 In case the CHA/Importer has already
registered a Continuity Bond with the Bond Cell, he has to specify the type of
Bond and Registration Number in the Service Centre declaration. However,
the Bond value and Bank Guarantee amount is determined by the
Appraiser/Superintendent. If
Continuity Bond is not there, no declaration (bond) need to be given in the
Service Centre. Bond details will be printed on the
Checklist.
23.3.1.2 In case of EOU Bond already submitted at
the Central Excise Commissionerate / Office, the
Certificate Number has to be provided. If Certificate Number is declared, EOU bond
is not required.
23.3.1.3 At the submission stage, the validity of
bond is checked.
23.3.2 Appraising
23.3.2.1 The Appraising officer has the option to
ask for bond as condition of assessment. The following type of
Bonds can be opted:
23.3.2.2 For Bill of Entry Type `W’
: Warehouse Bond is mandatory.
23.3.2.3 EOU Bond: In case of items, where
EOU Notification is claimed, EOU Bond or a procurement Certificate from Central
Excise authorities is mandatory.
23.3.2.4 Provisional assessment: If
any of the item is assessed provisionally, the Bond (Provisional or Test) is
mandatory.
23.3.2.5 The Appraising Officer has to specify Type
of Bond, Bond Amount, Bank Guarantee%, Bank Guarantee amount, basis for bond
amount at the Bill of Entry level. Assistant / Deputy Commissioner (Group) has
to confirm the action of Assessing Officer. Auditor has no option w.r.t. Bonds. However, he can view the Bonds requirements.
23.3.2.6 On completion of assessment, the Bond
requirement details will be printed on the Assessed Copy of the Bill of Entry.
23.3.3 Assistant / Deputy
Commissioner (Bonds)
23.3.3.1 Where the Bond has not been executed before
assessment, on completion of assessment and payment of duty (wherever required)
the Importer is required to execute the Bond in respect of the Bill of Entry in
question before goods registration in the Dockyard/CFS, KPT.
If the Bond has not
been executed against the Bill of Entry the goods registration cannot be done.
23.3.3.2 The CHA/Importer has to give a written
request to Assistant / Deputy Commissioner (Bonds) for debiting the bond
against a Bill of Entry. The CHA/Importer shall specify the Bond
Registration No., Bill of Entry No. and Date. The Assistant / Deputy
Commissioner (Bond) has to retrieve the Bond and debit the Bond and Bank
Guarantee. He/She has the option to view the Bill of
Entry.
23.3.3.3 Before debiting the System will pose the
following query:
Whether the language of the bond meets the legal requirement of the
assessment of the Bill of Entry.
If the amount to be debited is more than the credit
balance in the Bond and Bank Guarantee Ledgers, the System will not allow debit
and the Assistant / Deputy Commissioner has to raise a query to the Importer
for filing fresh bond /Bank Guarantee.
23.3.3.4 The System will not allow goods registration
and out of charge, if the debit entries not made against the Bill of Entry in
the Bond and Bank Guarantee Ledgers.
23.3.4. Bond re-credit
23.3.4.1 Assistant / Deputy Commissioner (Bonds) has the option to re-credit value after finalization of
assessment. Following entries will be made in the Bond and Bank Guarantee
ledgers;
(a)
assessment
finalized no recovery
(b)
assessment
finalized and differential deposited separately.
(c)
Necessary end use
certificate submitted.
(d)
Re-warehousing
certificate submitted.
(e)
Test results
received confirming the goods as declared by the importer in the BE.
(f) Others.(specify)
23.3.4.2
Bond Ledger Format would be as under -
23.3.5
Debiting of the Bond for manual Bill of entry:
23.3.5.1 </span>A Continuity or a specific
bond shall be accepted & registered in the System. A continuity bond
registered in the System can be utilized in respect of<span style="mso-spacerun: yes">
an electronic as
well as manual Bill of Entry. For debiting manual Bill of Entry the bond
officer shall select the option of MBE-debit and enter the details of
the manual bill of entry and amount of bond / Bank Guarantee etc. After debiting, a debit slip will be
generated which can be printed one copy of slip should be attached with the
Bills of Entry and other copy given to the Importer /CHA.
23.3.5.2 In respect of Bills of Entry where
processing has not yet been automated, it would still be possible under the
aforesaid Bond Management System to register the bond in the System and utilise it against a manually processed Bill of Entry as
per procedure indicated alone in respect of a continuity / revolving bond.
23.4 Warehousing Bill of Entry
23.4.1 For Warehousing bill of entry, the type of
bill of entry should be indicated as ‘W’. The CHA/Importer may indicate the
bond details if a continuity bond has already been executed in the same manner
as has been explained in respect of 100% EOU, in the succeeding paras.
23.4.2 The
processing of warehousing Bill of Entry shall continue to be as at present in
the respective groups on first come first serve basis.
23.4.3 The System at the time of
assessment of a Warehousing Bills of Entry shall display before the
Appraiser/Superintendent the requirement of bond equal to double the
amount of duty payable. The Appraiser/Superintendent at the time of the
assessment can change the Bond / Bank Guarantee amounts. Where the bond details
have been entered at the time of data entry the same shall be displayed by the
System & debit details will be printed on the Bill of Entry. Where
bond has not been debited at the time of data entry of Bills of Entry, Bond requirement
shall be printed along with the print of the Bill of Entry.
23.4.4 The Bond shall
be registered with the designated Bond Officer & debited in respect of a
Bills of Entry . Unless the bond is debited in the
System, Bill of Entry cannot be registered for examination & out of charge
at the Dockyard/CFS..
23.5
Provisional
Assessments:-
23.5.1 Where
an item of the Bill of Entry is assessed provisionally by the Appraiser/
Superintendent irrespective of the fact, whether EOU / Warehousing Bill of Entry , PD Bond will also be required in addition to the EOU
/ Warehousing Bond. The details of the bond can be entered at the time of data
entry as explained for EOU Bill of Entry. The type of bond for provisional
assessment shall be ‘PD’ .
23.5.2 The System
will indicate sum of the duty assessed provisionally for assistance of the
Appraiser/Superintendent for determining the amount of Bond / Bank Guarantee
for debiting. The Appraiser/Superintendent can change the amount of bond and/
or Bank Guarantee for debiting.
23.5.3 If the bond details have
not been entered at the time of data entry, the System will enforce bond. The
Appraiser /Superintendent shall specify the amount of bond and Bank Guarantee.
The duty if any assessed shall be deposited with designated bank as usual. The
Bill of Entry will not be registered in the Dockyard/CFS for examination &
out of charge till the duty is paid and the bond and Bank Guarantee as
specified has been debited. The details of bond debit or the bond
requirements shall be printed on the provisionally assessed Bills of Entry.
Details of a debited bond will also be printed on the Importer’s copy and
Exchange control copy of Bills of Entry.
23.5.4 In case
any Cash deposit is required to be taken, the Appraiser / Superintendent can
specify the amount of Cash deposit , the Challan for Cash deposit will also be printed with the
assessed copy of Bills of Entry which will also be deposited with the designated
bank like the duty and fine/penalty.
23.6 High Seas Sales Consignments
23.6.1 This category would cover
all imports where the goods have been transferred by the original importer by
sale or otherwise before their clearance from Customs. As is currently the
practice, the software has been designed to provide for both the options
namely, the ultimate buyer paying a percentage loading over the invoice price
or a fixed sum in addition to the invoice price to arrive at the final price
payable.
23.6.2 Where
the goods have been purchased on High Seas Sales basis, option `Y’
should be indicated at Sr. No 5(C) in ANNEXURE-A and the
particulars of the
original importers i.e. Seller of goods on high seas, should be indicated. At
Sr. No. 36 of ANNEXURE-A, additional expenses incurred for purchase on High
Seas, (whether actually paid or payable) as a percentage of invoice value, the
percentage rate should be indicated in the field “Rate”.<span style="mso-spacerun: yes">
Where a fixed
amount is paid or payable over the invoice value such amount should be
indicated against
the field ‘amount’ and shall be in Indian
Rupees. The additional amount would get distributed
proportionately amongst the various items in the invoice for determination of
assessable value.
23.6.3 In case goods
relate to more than one invoices, the High Seas sales charges should to be
indicated against each invoice, proportionate to the value of goods in the
invoice.
23.6.4The System shall add
these charges to the CIF value of the goods for computation of value for the
purpose of levy of duty.
23.6.5 The data entry operator
at
23.6.6 After submission, the
Bills of Entry shall be processed under the EDI-System as normal Bills of
Entry. The
Appraiser/Superintendent, Auditor, Assistant /Deputy Commissioner at the time
of processing the Bills of Entry will be able to view the details of rate or
value of High Seas charges. The Appraiser /Superintendent assessing the
Bills of Entry will also be able to change the rate
or value of High
Seas Sales charges though change option. Principles of natural
justice would need to be followed wherever required.
23.6.7 The details of the rate or
value of High Sea Sales Charges and the IEC with name of the Seller will also
be printed on the assessed copy, & Importer’s & Exchange Control copies
of the Bills of Entry.
23.7 Imports by 100% EOUs :-
23.7.1 Registration of EOU
23.7.1.1
All the 100%
Export Oriented Units including STP / EHTP etc. will be required to be
registered as EOU in the System before filing of a Bill of Entry. The
designated officer shall make data entry for registration of an EOU. All
verifications and authentications including all checks to determine the
eligibility of the importer to be registered as an EOU and for exemption from
duties shall be carried out before a unit is registered in the System as an
EOU.
23.7.1.2 Following details should be furnished by
the EOU for registration.
(i)
Importer Exporter Code (IEC)
(ii)
IEC Branch Code.
(All
other details including BIN shall be captured from the information sent by DGFT against the IEC)
(iii)
EOU type I - A – EOU - General
B – EOU - Aquaculture
C – EOU – Agriculture / Floriculture
D – EOU – Granite
E - EOU – gems and jewellery
F – EOU – Others (specify)
II<span style="mso-spacerun: yes"> –<span style="mso-spacerun: yes">
STP
III - EHTP
(iv)
EOU Approval No.
(v)
Approving
Authority
(vi)
Approval
date
(vii)
Valid till
(viii)
ECC ( Assessee
Excise Control Code)
(ix)
Central
Excise office location code
Commissionerate
Division
Range
23.7.1.3 Separate Registration would need to be
made for each factory (based on the various branch codes of the IEC) in case a 100%
EOU has more than one factory.
23.7.2
Filing of Bill of
Entry
Entry of Bond details
23.7.2.1 In
the ANNEXURE-A format for declaration for data entry, S. No. 18 has been added
to capture the details of registration of various bonds including the bond for
100% EOUS. For a Bill of Entry for imports by 100% EOU indicate
:- “Y” for Bond No………. if bond is already executed with Customs at the
point of import; `C’ Central Excise Certificate. No…………DT……………” where the Bond
is executed with Central Excise authorities; and a procurement certificate has
been issued by them. ‘N’
where neither bond is executed nor Central Excise Certificate is obtained
before presenting the Bill of Entry. Where the option given is
‘N’ the System shall require the bond to be executed after assessment but
before registration of Bill of Entry for examination & out of charge.
23.7.2.2 Procedure
for registration of Bond/Bank Guarantee. has already
been explained earlier in this Public Notice
23.7.2.3 The
Importer should indicate in the format the type of bond as “EO” for
100% EOUs and indicate details of the Bond No. or the
Central Excise certificate as the case may be. If Bond or Central Excise
Certificate are not indicated it would be ‘N’ i.e. NONE.
23.7.2.4 The
data entry operator shall enter the related option Y or C and enter the details
of the bond or the certificate as the case may be in the respective field in
the System.
23.7.2.5
After completion of entry of all the items of the Bill of Entry, a check list
will be printed. In the check list against an item where EOU exemption is
claimed the words (EOU) & Notification No. /yr & S.No. will be printed. At
the end of the check list details of bond indicating the bond no. bond code,
amount debited, Bank Guarantee debited or the details of certificate for
central excise will be printed.
23.7.2.6 The
Importer / CHA shall check the correctness of the details in the check list
& return it to Data Entry
Operator for submission of the same in the System. On submission, the
Bill of Entry shall be directed to 100% EOU Cell for assessment. An unassessed copy of the Bill of Entry after submission shall
be taken by the CHA/Importer.
23.7.3 Appraising
of EOU B/E.
23.7.3.1 The
CHA/Importer shall present the un-assessed Bill of Entry along with the bonds /
certificate and other documents supporting the claims of assessment under EOU
to the designated Appraiser / Superintendent ( 100%,
EOU ) for making assessment.
23.7.3.2 The
Appraiser / Superintendent shall recall the relevant bill of entry on the
screen and complete the assessment on the System after scrutiny of the
documents. The System will display EOU bond details or Central Excise
Certificate. The Appraiser /Superintendent will also be able to view the
details of EOU approvals.
23.7.3.3 In case the
Importer /CHA has already executed the bond and it is
registered in the System, the System will display the amount debited in the
bond which is equal to the duty foregone. If the Appraiser/Superintendent
desires to change the amount for debiting the bond he can select through change
option and change the amount for the bond debit & Bank Guarantee. Where the
Bank Guarantee is not required the amount in the field of Bank Guarantee should
be entered as 0(Zero).
23.7.3.4 The Appraiser/Superintendent has the
option of removing EOU Notification where the Importer is not found to be
eligible for the exemption.
23.7.3.5 Where the CHA/Importer has not furnished
bond or Central Excise Certificate, the System will require the assessing
officer to specify the bond amount / Bank Guarantee amount. The Appraiser /
Superintendent shall specify the Bond & Bank Guarantee amount in
System. After processing by the Appraiser the Bill of Entry will be audited by
the Auditor and thereafter processed by the Assistant /Deputy Commissioner ( 100%,EOU ). After the assessment print of the Bill of
Entry can be obtained. The details of the bond / Bank Guarantee shall be
printed on the Bill of Entry where neither bond is debited nor a Central Excise
Certificate is indicated the System will print the bond / Bank Guarantee
requirements as specified by the Appraiser/Superintendent.
23.7.3.6 In case the CHA/Importer has executed the
bond with the Central Excise authorities, he shall produce the procurement
certificate issued by the Central Excise officer to assessing officer along
with the unassessed copy of the Bill of Entry. Assessment
of Bill of Entry would be done after due verification of all the concerned
documents. System would generate a
communication consignment and requesting for confirmation about re-warehousing. System
would enable monitoring of the movement of the goods through appropriate MIS
reports.
23.7.3.7 After completion of the
assessment the Bill of Entry shall be put to Bond queue for execution /
debiting of bond. Where any duty amount has been assessed, the duty shall be
deposited in the bank as usual. Unless the Bond Officer completes the action of
debiting bond in the System, the Bill of Entry will not be available for
registration for examination and out of charge.
23.8
Availing exemption
under Jobbing Scheme
23.8.1 Notification No.32/97 – Cus.
exempts goods imported for carrying out any job work
and re-export subject to conditions specified in the said Notification. Importers/CHA
claiming the said exemption would require to indicate the relevant details in
ANNEXURE-A. On submission, print
of an un-assessed
copy of the Bill of Entry will be taken and presented to the designated
Appraiser/Superintendent (Group ) along with all the
requisite documents. The Appraiser/Superintendent will recall the Bill of Entry
on screen for assessment. Appraiser/Superintendent will be able to delete the
notification to deny the exemption if so warranted, specify the Bond/Bank
Guarantee requirements and modify the bond/BG amounts. The Bill of Entry will
be audited by the Auditor and processed by the Assistant /Deputy Commissioner
(Group). Details
of notification, Bond/Bank Guarantee debits will be printed on respective
copies of the Bill of Entry. The procedure for execution and maintenance of
Bond/Bank Guarantee in the System will like any other Bond.
24.1 This
procedure will apply only to those ex-bond Bills of Entry in respect of which
the related warehousing Bill of Entry has been processed under ICES (I) at Kandla Custom House. The CHAs/Importers
are required to make suitable declarations at Sr. No. 5 and 19 of
ANNEXURE-A which is as under :
5. Type of Bill of Entry
(H) Home
Consumption
(W) Warehousing
(X) Ex-bond :
Warehouse B/E No.----------- DT.------------
Warehouse Code
|
|
|
(Warehouse Code consists of 6-digit location code,
2-digit serial number of warehouse, ie; INIXY101. If no code is assigned
‘other’ to be used as code. List of codes of all the existing warehouses is
being prepared by the Custom Houses and shall be notified in due course.)
19. For EX-Bond B/E
|
Invoice S.No in EX-bond B/E |
|
Whether Import under
multiple invoices :
Yes/No
If Yes, (a) no of invoices :
(b)
Total Freight :
(c ) Total Insurance
:
24.2 On out
of charge of a Warehouse
Bills of Entry the System will create a ledger of quantity in
respect of all the items included in WH Bills of Entry. For the purpose of filing Ex-bond Bills of
Entry in the System details of CHA & the Importer will be entered as
usual. In the field of Type of Bills of
Entry ‘X’ will enable for entry of Ex-bond Bills of Entry. A window will
pop up for Warehouse Bill of Entry. No. & date. On entry
of W/H Bill of Entry No. & date the System will capture all other
details from the W/H Bill of Entry.
Invoice S.NO. as in the Warehouse Bills of
Entry and against this invoice item S.No. and quantity will be
entered. The System will proportionately determine the assessable value. All other details of item
like the CTH, Customs Notification, CET
, Excise Notification etc. as in the
W/H Bills of Entry will be displayed by the System. Tariff Headings and the
Notifications can be changed if, so required. In case of Ex-Bond Bill of Entry,
the rate of duty and Tariff Value ( wherever
applicable ) shall be the one which is in force on the date on which the
Ex-Bond Bill of Entry is presented.
24.3 On
completion of data entry a check list will be generated by the System against
the respective Job.No.. The
CHA/Importers should ensure that the details of invoice S.No,
item S.No. and the quantity
of the goods under ex-bonding are correct. The check list after corrections
will be returned to the Service Centre operator for submission of the Ex-bond
Bills of Entry. On submission the System will generate the Bills of Entry No.
The Bills of Entry will be allocated by the System
to the Assessing Groups on the basis of same parameters as are applicable to
all other types of Bills of Entry.
Assessment will also be made by the officers in the same manner as in
the case of any other type of Bills of Entry. Where a Warehouse Bills of Entry
has been assessed provisionally the Ex-bond Bills of Entry will also be
assessed provisionally and no separate PD bond will be required. However, in
case of availing of exemption requiring bond, same would need to be debited as
in the case of any Home Consumption Bills of Entry.
24.5 Printing
of assessed Bills of Entry and duty
paying challan
After the Bills
of Entry has been assessed by the designated group, the Assessed copy of the
Bills of Entry and duty paying challan will be
available for printing at service center the same should be obtained by the
Importers/ CHAs from the Service Center operator.
24.6 Debiting
of Bond
After obtaining the Print
out from Service Centre the Importer /CHA will get the bond debited from Bond
section of Custom House and get the suitable endorsement on Bills of Entry with
respect to debit of Bond amount and
other details.
24.7 Payment of duty
Duty will be
paid at the designated bank ie State Bank of
24.8 Order of clearance of goods for home
consumption
24.8.1 After
payment of duty and completing any other requirement of debiting of bond,
license etc. the assessed Ex-Bond Bills of Entry along with all other documents
should be presented to the Appraiser/Superintendent authorized to give Out of
Charge of the Ex-Bond Bills of Entry.
The Appraiser/Superintendent shall verify that:-
25. Bonds /
Undertaking/ Re-export bond for conditional exemptions
25.1 Where the benefits of exemption under a Notification is subject to
execution of End use bond, Undertaking or Re-export bond it would be necessary
to register the respective type of bond in the System before filing of the
Bills of Entry. The bond will be registered by the CHA/Importers specifically
for a Notification. Details of the bond in respect of each notification should be furnished
at S.No. 18 of ANNEXURE-A at Service Centre for data
entry of Bills of Entry . The System will
automatically debit the respective bond for amount of duty foregone on the
basis of claim of exemption made for items in the Bills of Entry under a notification.
25.2 For this purpose a directory has been created
in the System for the notification and S.No. of item in the Notification which require execution of end
use bond, undertaking or re-export bond for availing exemption. Exemption under
such notification will not be permitted by the System if respective bond/undertaking number
has not been entered at the time of data entry of Bills of Entry. Therefore,
all the CHA/Importers who are claiming benefits of such exemption notifications
should get respective bond accepted and registered in the System as continuity
bond of that category in respect of each notification separately. The bond
registered for one Notification can not be utilized for another notification.
25.3 Bond
Codes for the types bond are as under:
|
Bond type |
Bond code |
Bond Regn. No. |
|
End use bond |
EU |
|
|
Undertaking |
UT |
|
|
Re-export bond |
RE |
|
26.1
Where the exemption Notification provides for production of a certificate
from the jurisdictional Central Excise authorities in terms of Customs (Import
of Goods at Concessional Rate of Duty for Manufacture
of Excisable Goods) Rules, 1996 the same
should also be registered in the System. For this purpose the certificate obtained
from the central excise office shall be produced to the respective Assessing
Group in the Customs House before filing the Bill of Entry. The
Appraiser/Superintendent in the assessing group shall register the same in the
System in the same manner as the bonds are registered. The System will generate
the registration number. This registration number should be communicated to the
importer and the original certificate shall be retained in the Assessing Group.
26.2 Registration
number shall be indicated at S.No. 18
(c) in the Annexure-A for Bills of Entry data entry.
26.3 Against
one Bill of Entry only one certificate should be used. The certificate shall be utilized against all
such Notifications requiring Central Excise Certificate. At the time of
assessment the officer may verify details of goods covered by the certificate
and Bills of Entry on the basis of original certificate retained in the group.
A print of statement of items assessed on the basis of certificate can be
obtained for reference to concerned Central Excise authority.
27 Certificates
from other authorities.
27.1 Certain notifications require certificates for
eligibility of exemption from various other organizations like Ministry of
External Affairs, Defence, P.H.O., Assistant Drug
Controller, Plant Quarantine etc. Such certificates can be entered in the
System under the category of Misc. Certificates = ‘MC’. The following details
will be entered at Sr. No. 18(d) of ANNEXURE-A -
Such certificates can be viewed by Assessing
Officer and also will be printed on the Bills of Entry for verification in the
Dockyard/CFS.
28. List of exemption notifications requiring
Bond/Undertaking etc.
Exemption notifications and the related S.No. of items which require bond / undertaking / Central Excise
certificates / or other miscellaneous certificates are annexed to this Public
Notice, as Annexure – III. The list is only
illustrative and not exhaustive one. The
CHAs/Importers are advised to go through the exact
Notification as may be applicable to them at the relevant time and declare the
same in ANNEXURE-A. If any of the Notification or if any of the S.No is missing in the above list or any fresh Notification
is issued having such conditions or deleting existing condition, the same will
be updated in the System by the Systems Manager/Designated Officer, from time
to time.
The bond or
undertaking would be closed by the Assistant /Deputy Commissioner ( Bond). When the conditions of the bond/undertaking are
complied with the Assistant /Deputy Commissioner(Bond) will enter the Bond No., the System will
display all the Bills of Entry and related Item S.Nos.
in respect of which the bond has been debited. If the
conditions of the bond have been satisfied the option to close the bond may be
exercised item by item. When all the items against which respective bond has
been debited are closed, the bond can be cancelled. However, if the Sr. No. of
items are closed and the bond is not cancelled the
same will continue to be used if there is a balance in bond amount and validity
period has not expired. All the documents on the basis of which the items are
closed and bond is cancelled will be kept in the related bond file for the
purposes of record.
30
Assessment of goods under Sub-headings 5513.23, 5513.39 & 5514.21 of
Customs Tariff.
30.1 In case of goods of aforesaid sub headings,
the duty of Customs under the Ist Schedule to Customs
Tariff Act, 1975 impose duty on the basis of value or weight in KGS or area in
SQM of the textile fabric covered under the said sub-headings and the duty
chargeable will be the highest among the duties so determined on the basis of
above mentioned three parameters. It is therefore, necessary to capture qty. in
KGS and also the Qty. in SQM in addition to the value of the
such goods. Provision has been made in the System to enter qty in KGS
and qty in SQM in respect of above sub-headings. The System will calculate duty on value, on
KGS & on SQM and will determine the highest among the three amounts. The
highest amount will be taken for levy of duty. The necessary details in this
regard should be declared by CHAs/Importers at Sr.
No. 39 (B) (I) of ANNEXURE-A, which is as under.
39.B.I Details of quantity
where duty rates on unit of measurement different than in the invoice -
(1) Invoice Serial Number [ ]
(2) Actual Invoice Number [ ]
|
Item No. (1) |
CTH (2) |
QTY in KGS (3) |
QTY in SQM (4) |
|
|
|
|
|
30.2 In case
quantity of goods in the invoice is in KGS as declared at Sr. No. 39 A under
‘Details of Description of Items’, col. (3) in the above table should be left
blank and indicate only qty in SQM in col. (4) above. Similarly if the invoice
qty is SQM then indicate only qty in KGS in col. (3) and col. (4) be left
blank. However, if the qty in the invoice is in units of measurement other than
KGS or SQM, in that case the qty in KGS and SQM should be indicated in columns
(3) & (4) respectively.
31. LEVY OF ADDITIONAL CUSTOM DUTY BASED ON RSP
AND NCCD
31.1 Provisions have made in the Indian Customs
EDI-System (ICES) for assessment of articles leviable
to additional duty under section 3(1) of the CTA, 75 based on RSP and equal to
National Calamity Contingency Duty. The CHAs/Importers
are advised to make suitable declarations at Col. No. 11 and 13 of Sr. No.
39(B) of ANNEXURE-A.
31.2 The CHAs/Importers would be required to declare the Retail Sale
Price (RSP) of the items to which the provisions of the Standards of Weights
and Measures Act. 1976 or any other law in this behalf applies and which are
notified under a Notification issued under Section 4A of the Central Excise
Act. 1944 [for example notification No. 13/2002 –CE (NT) dated 1.3.2002] as
specified in the proviso to Section 3(2) of the Customs Tariff Act. 1975.
31.3 It
would be advisable to specify these details for each pack size of the imported
item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms., it is suggested that these be noted as three separate
entries in the aforesaid Sr. No. 39(B), since they would be having three
separate retail prices.
31.4 Provision
has been made in the System to declare different RSP for part of quantity of
goods covered by an item in the Bill of Entry if the goods are intended to be
sold at different retail prices. Each article, which has different characters,
specification including the difference in size of packing should be declared
separate items in the Bill of Entry with a separate unit retail sale price.
31.5 The
retail sale price would have to be indicated in Rupees and not in any foreign
currency and should conform to the provisions of the Standards of Weights and
Measures Act., 1976, the rules made there under or any other law in this
behalf.
31.6 Quantum
of abatement need not be declared since the System would apply the said
reduction with reference to the Central Excise Tariff Heading.
31.7 Details
of such items for which RSP has been declared may be carefully verified by the
Importers/CHAs before handing over the check list to
the Service Centre Operator for submission of the Bill of Entry. It may also be
ensured that all the articles covered in the invoice are carefully checked and
RSP declared in respect of all such articles, which require declaration of RSP.
31.8 The
declared RSP can be amended at different stages subject to appropriate
approvals wherever required.
32.
ASSESSMENT OF SPECIAL VALUATION BRANCH BILLS OF ENTRY THROUGH EDI
32.1 The assessment of provisional SVB Cases shall be carried
out in EDI System. CHAs/Importers are requiredto make suitable declarations aunder
Sr. No. 38 and 39B of ANNEXURE-A to this Public Notice.
32.2 In the Rule 10 Valuation Declaration, against
Sr.No.24 a REMARK should be given as ‘PROVISIONAL’ by the importer to ensure
that correct and complete declaration has been filed by them.
32.3 After the assessment is over, the final print
of the Custom copy of the Bill of Entry shall be sent to Special Valuation
Branch (SVB), New Customs House (NCH), Mumbai for
endorsement on the Bill of Entry regarding registration file number. Since the bond is filed in New Customs House
and debited there, the Bill of Entry status on EDI print will not show
provisional but final status.
32.4 After endorsement from New Custom House,
provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value,
as per CBEC Circulars) of the Bill of Entry shall be presented to Manual Cash
Section for payment of the appropriate Revenue Deposit. This will be collected on a separate TR-6 Challan in Triplicate.
32.5 Thereafter, the payment of Custom Duty shall
be made to State Bank of
32.6 Bill of Entry will then be presented to
Dockyard/CFS, along with proof of payment of Revenue Deposit (on a Challan) which will be verified by the Appraiser
/Superintendent and he shall enter in comments screen, Challan
no., date and amount of revenue deposit paid. He shall also verify the debit
stamp of Customs House Bond Section on the Customs Copy of Bill of Entry to the
effect that debit has been made in the bond. Appraiser/Superintendent shall
also make an endorsement on the importer copy and exchange control copy
(duplicate and triplicate) of Bill of Entry that the Bill of Entry has been
assessed provisionally due to SVB issue and the details of Revenue Deposit paid
for that Bill of Entry.
32.7 Post clearance, after final order is given by
the Special Valuation Branch, New Custom House, Mumbai, the final assessment
shall be carried out manually.
33.1Notification Directory
A directory of
the Notifications issued by the Central Government notifying the rates of
anti-dumping duty has been created in the System. Notifications issued do not
have a defined structure; therefore, these Notifications have been
re-structured in tabulated form providing a unique S.No.
of an item and a unique S.No.
of producer/exporter of goods from a specified
country. Due to re-structuring of the Notifications in to a defined format the S.Nos at which the goods/country/producer/exporter are appearing in the Notification of the Ministry may differ
in the Notification directory. Therefore, the directory may be carefully
studied to identify the correct S.No. of item and producer/export for applying the relevant rate
of duty. The Notification directory is available at ‘www.cbec.gov.in’
and ‘www.icegate.gov.in’ websites. The
directory can be down loaded from the said websites for reference.
33.2 The
country codes, currency codes and units of measurement used in the directory
are the same as being used for filing of normal Bills of Entry. In the case of
goods produced / exported from ‘European Union’ the country code ‘EU’
has been used in the directory and shall be applicable to the following
countries who are existing members of European Union:
COUNTRY CODES
|
SNO |
COUNTRY |
Country code |
S.NO |
COUNTRY |
Country code |
|
1 |
|
AT |
2 |
|
BE |
|
3 |
|
DK |
4 |
|
FI |
|
5 |
|
FR |
6 |
|
DE |
|
7 |
|
GR |
8 |
|
IE |
|
9 |
|
IT |
10 |
|
LU |
|
11 |
NETHERLAND |
NL |
12 |
|
PT |
|
13 |
|
ES |
14 |
|
SE |
|
15 |
|
GB |
|
|
|
33.2Filing of Bill of Entry
33.2.1 The CHA/Importer
would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against
the country of origin/export. These details may be declared in
39B.
( for Anti Dumping duty details) classification details
|
|
Classification Details |
|||||||||||
|
Item No. |
RITC 8-dgt CTH |
ANotn IS.No P S No |
Exemp. Notn/yr Sl. No. |
CETH |
Notn/ Sl No. |
|
||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
Abbreviations
in
Anotn =
Anti-dumping notification number/year
I S No. = Item S.No. in the notification
P S No. = Producer/exporter S.No.
against the respective country
QTY = Quantity
of goods in the units of measurement on which anti-dumping rate has been fixed,
if different from quantity declared in the invoice details.
33.2.2 After entry of CTH the data entry operator
shall enter the details of Anti-dumping Notification as indicated above. The
rate of anti-dumping duty would be taken by the System from the directory. If
the unit of measurement of quantity of goods declared in the invoice details is
different than the unit of measurement on which anti-dumping duty is
applicable, the quantity in such unit of measurement on the basis of which
anti-dumping duty is leviable has also to be declared
for computation of duty amount. The rate and amount of anti-dumping duty will
be printed on the check list and copies bills of entry.
34.1
Notification Directory
Directory for
Tariff Values has been created in the System as per Notification number
036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are
similar to anti-dumping duty directory. The amount indicated in the same column
will be rate of Tariff Value per unit of measurement of quantity whereas in the
case of anti-dumping duty it will be rate of duty. The rates of value are
applicable to imports from all countries and all suppliers in respect of goods
specified therein, the Sl..No.
of item in the Notification and System directory is the same. The CHAs/Importers are advised to make suitable declarations at
Sr. No. 39B (Classification Details) of ANNEXURE-A Declaration at Service Centre for Data
Entry. The extract of the Table is indicated below.
Sr. No. 39B
|
|
(For Tariff
Value purposes) Classification Details
|
||||||||||||
|
Item No. |
RITC 8-dgt CTH
|
ANotn I S.No p S No QTY |
Exemp. Notn/yr Sl No |
CETH |
Notn/ Sl No. |
|
|||||||
|
T Notn I S No. Qty |
|||||||||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Abbreviations in
T Notn = Tariff Value notification number/yr
I S No. = S.No. of item in the notification
Qty = Qty in the unit of measurement on
the basis of which Tariff value fixed.
34.2 Assessment of Bill of Entry
35. Processing of Kaccha
B/E’s
35.1 Goods to be covered under KBE procedure -
(i)
Diplomatic mail and other diplomatic goods
(ii)
Fresh fruits, flowers and vegetables etc.
(iii)
Frozen food, live animals
(iv)
Radio-active material
(v)
Current newspapers and magazines
(vi)
Shipping Line / Steamer Agent stores and Vessel
parts imported by Shipping Line / Steamer Agent
(vii)
Life saving drugs and medical appliances requiring
urgent clearance
(viii)
Goods requiring special handling and storage
conditions
(ix)
Any other goods not listed above and for which
prior permission for direct delivery has been granted by the Addl. / Joint
Commissioner concerned.
35.2. Filing of Kaccha
Bill of Entry (KBE) -
KBE shall be filed as prior entry Bill of Entry in
absence of IGM in the System. All other details and procedures shall be as in
the case of a normal Bill of Entry.’
35.3 Appraisement -
All KBE’s on submission
shall be “System Appraised” on the basis of contents declared by the
CHA/Importer. A challan for payment of duty shall be
generated automatically which shall be printed along with assessed copy of KBE.
35.4 Payment of Duty -
After the challan for
payment of duty has been generated, the duty shall be paid at the designated Bank as usual, during
the banking hours. Out-of-charge against Bill of Entry KBE would not be
possible till duty has been paid in the Bank and Bank’s message has reached the
Customs EDI System.
35.5 Examination of Consignment -
The
designated P.O. will carry out examination of the cargo in respect of KBE.
Before entry of “Examination Report” in the System, the P.O. shall enter the
IGM number, date and year alongwith the Inward date
(Arrival date) in the KBE, as provided by the CHA/Importer. The following
documents are to be presented to the P.O. -
(a)
Bill of Lading
(b)
Invoice and Packing list
(c)
Delivery Order, clearly mentioning the IGM no.,
Voyage No. and date
(d)
Other required documents such as Certificate / NOC
from the Port Health Officer / Assistant Drug Controller / Plant Quarantine
Officer, etc. wherever required.
The P.O. shall check the B/L No. and Date, HBL No.
and Date from the hard copy of the IGM presented by the Shipping Line/Shipping
Agent. He shall scrutinize the documents submitted by the Importer / CHA and if
the details are correct, shall update the field of IGM No. / Year and Inward
Date (Arrival Date) in the KBE on screen and enter the examination report.
35.6 Out-of-charge -
35.6.1 Appraiser/Superintendent in charge of the
Docks/yard/CFS has will give ‘Out-of-Charge’ of the KBE. Before giving Out-of-Charge’ he shall
check the correctness of declaration and the fact that the goods imported fall
under the category of goods allowed to be cleared against a KBE. He will verify
the permission given by the Additional / Joint Commissioner in respect of the
goods covered under para 1 (ix) above. He shall also
ensure that all other requirements relating to clearance of the goods have been
complied with and all necessary documents like Original Invoice, Copy of B/L,
Copy of delivery order, Certificates, NOC from Port Health Officer / Assistant
Drug Controller /
Quarantine Officer, have been attached with the print-out of the
assessed KBE.
35.6.2 After satisfying all requirement
the KBE shall be given Out-of-charge in the System. Upon out-of-charge, print
of KBE in respect of Importer’s Copy and Exchange Control copy shall be taken
along with the order of clearance. The Apparaiser/Superintendent
Shall put his signature on the same and hand over those two copies of KBE of
out-of-charge order to the Importer and retain the
original assessed copy of the KBE presented by the CHA/Importer along with all
original documents of declarations presented for obtaining clearance of goods
along with Customs copy of order of clearance. All these original documents
shall be sent to the designated auditor.
35.7 Delivery of the goods
All direct delivery goods under KBE procedure will
be delivered from respective Docks/CFS
35.8 Entry of Gate pass-
The entry of
35.9 Audit of KBE -
Audit of all such KBEs
shall be carried out after clearance, on the basis of hard copies of the
documents received from the Appraiser/Superintendent Docksyard/CFS
on daily basis. All KBE filed are to be audited within three days. The Importer
will have to pay the duty, if short levied or not levied, immediately upon the
same being communicated to him, failing which not only the action under law
will be initiated for recovery of duty not paid/short paid, but the facility of
direct delivery will also be liable to be withdrawn. After completion of audit
the disposal of the KBE shall be in the same manner as in case of a normal Bill
of Entry.
36. CANCELLATION OF IGM
36.1 In case of non-arrival of Vessel or some
specific other reasons the Shipping Line / Steamer Agent can request for
cancellation of IGM to the Assistant /Deputy Commissioner(Import) specifying
the reasons for cancellation. If satisfied, the Assistant/Deputy Commissioner
will permit data entry of the cancellation request of IGM in the Service
center.
36.2 The acceptance of cancellation or otherwise,
will be confirmed to the custodian as well as to the Shipping Line / Steamer
Agent electronically if filed through EDI interface or it is communicated as a
“printed check up cancellation message” from the Service Centre and can also be
checked up from the enquiry window of the Service Centre.
36.3 It may be noted that in case of cancellation of IGM, all the Bills
of Entry filed against the IGM will get cancelled.
37. GENERAL
37.1 With a view to facilitate correct data entry
at the Service Centre and to minimize the number of queries at the time of
assessment and to improve the quality of assessment, CHAs/Importers
are advised to make correct declarations and fill up all the Serial No.s and columns of ANNEXURE-A, as per the guidelines a
given at ANNEXURE-B, as may be applicable to them. The Sr. No.s
and Columns which may not be applicable to them, the same must also be filled
by indicating ‘N.A.’. They may also furnish any other additional information
relevant for assessment. For e.g. specific order for imported
goods passed by various Courts/Appellate authorities, past precedent regarding
classification, valuation etc.
37.2 As all imports assessments have to shift to EDI,all Bills of Entry pertaining
to samples, No Commercial Value (NCV) goods and Free of Charge (FOC)
consignments, and where value is declared only for customs purposes, should
also be assessed under the EDI System. In case value is not declared in the
invoice, it is advised that the value should be declared for Custom purposes
for filing Bill of Entry. In all these cases, CHAs/Importers
are advised to declare the goods as “Free of charge / sample” in the generic
description column so as the assessing officer may be in a position to
understand the nature of goods.
38. GRIEVANCE HANDLING:
The concerned
Assistant/Deputy Commissioner of the Custom House, Kandla
may be approached by CHAs/Importers/Shipping
Lines/Shipping Agents/Any other Persons for settlement of any problems faced at
any stage of the Import clearance. In
addition, staff of National Informatics Centre (NIC) will also be available to
assist in problem solving. They can also approach the officers of EDI Cell /
System Manager for resolution of their problems/grievances.
Sd/-
( S.K.Chowdhry )
Commissioner of Customs,
Custom House, Kandla.
Copy to :- 1. As per mailing list.
2. Notice Board.