Office of the Commissioner of Customs, Kandla,
Custom House, Near Balaji Temple, Kandla (Kachchh).
Phone: 02836- 271 468 Fax: 02836- 271 467
F.NO.S/01-02/2009-Appg (G) Date 07.01.2009
Sub: Procedure for payment of Customs Duties by debit in DEPB scrips and reward schemes scrips for imports under EPCG scheme w. e. f. 1.1.2009 as per FTP para 4.3.1 and HBP para 3.23.9 under the Indian Customs EDI system – IICES) - regd..
Attention of all concerned officers and trade is invited to the Public Notice No. 18/2004 dated 06.07.2004 issued by the Commissioner of Customs, Kandla regarding computerized processing of Bills of Entry under the Indian Customs EDI system for imports (ICES/Imp). In terms of para 4.3.1 of Foreign Trade Policy 2008-09, DEPB scrips can utilized for payment of duty against imports under EPCG scheme w.e.f. 1.1.2009. Further, in terms of para 3.23.9 of Hand Book of Procedures 2008-09, duty credit scrips issued under Chapter 3 of FTP can also be utilized for payment of duty against imports under EPCG scheme w. e. f. 1.1.2009. To implement these provisions, certain changes have been made in the existing work flow in ICES/Imp.
2. Existing Procedure for payment of duty against imports under EPCG scheme on the ICES
(a) After the assessment is completed, ICES sends a challan message electronically to the designated bank. Simultaneously, a printout of the TR-6 challan (in 4 copies) is generated by the ICES for the importer/ CHA along with the assessed copy of the Bill of Entry. For ICEGATE users, the challan message is also communicated through ICEGATE by e-mail. The challan information is also made available at ICEGATE to enable the users to make e-payment of duty.
(b) The Importer/CHA physically present all the four copies of the TR-6 challan at the designated bank along with the monetary instruments (cash, demand draft, pay order, instruction of debit of bank account at the designated bank etc) for payment of duty.
(c) The bank enters the particulars of receipt of the amount in their System and returns two copies of TR-6 challan to the CHA/ Importer duly stamped and signed. The bank retains two copies of the TR-6 challan.
(d) After receipt of the duty, the bank System conveys this information electronically to ICES. The ICES permits registration of goods, which is a prelude to Customs examination, only after receipt of electronic payment confirmation from designated bank.
(e) The stamped challans are then presented, along with other documents for registration of goods for examination.
(f) Facility of e-payment of duty is also available through ICEGATE (www.icegate.gov.in)
3. Procedure after implementation of software patch for payment of duty from DEPB/ duty scrips against imports under EPCG scheme on the ICES.
(a) After the assessment is completed, ICES would send a challan message electronically to the designated bank. Simultaneously, a printout of the TR-6 challan (in 4 copies) is generated by ICES for the Importer/ CHA along with the assessed copy of the Bill of Entry. For ICEGATE users, the challan message is also communicated through ICEGATE by e-mail or for e-payment.
(b) The challan would be generated for duty on all items (EPCG as well as non EPCG) in the Bill of Entry. The Importer/ CHA would have the following options:
(i) To pay duty at bank through e-payment facility available through ICEGATE (www.icegate.gov.in).
(ii) To approach the Appraising Officer for debit of duty assessed on EPCG items in full or in part, from DEPB/ duty credit scrips. In all such cases, the Importer/ CHA would provide a written request to the Appraising Officer indicating the relevant details as per Annexure ‘A’ to the Public Notice. However, this option will be available only within interest free period in terms of section 47(2) of the Customs Act, 1962 i.e. not exceeding five days excluding holidays.
(c) If option (ii) is exercised, then System would display the duty assessed only on EPCG items to the Appraising Officer for debit from DEPB/ duty credit scrips. Only those duties would be displayed for debit, for which payment is otherwise permitted from DEPB/ duty credit scrips.
(d) In case of debit of entire duty of Bill of Entry from DEPB/ duty credit scrips, Bill of Entry would move for registration of goods, prior to Customs examination. The Importer/ CHA can obtain a revised print of Bill of Entry from Service Centre which would contain details of the duty debit made from scrips.
(e) In case only part of the duty of Bill of Entry is to be debited from DEPB/ duty credit scrips, System would generate duty challan with the same challan number for the balance amount for payment through bank. The challan information is also made available at ICEGATE to enable the users to make e-payment of duty. The Importer/ CHA can obtain fresh print of Bill of Entry from Service Centre which would provide the duty debit made from DEPB/ duty credit scrips as well as challan for the balance amount.
(f) After receipt of the duty as per challan for balance amount, as before the bank would convey this information electronically to ICES.
(g) All other procedures would remain unchanged.
(h) is to be debited from DEPB
4. Any difficulties faced in implementation of the above Circular may be brought to the notice of the undersigned immediately.
5. All the Trade Associations/Chamber of Commerce/Members of Regional Advisory Committees and Custom House Agents’ Association are requested to publicize the contents of this Public Notice among their members/constituents.
Sd/-
(D. S. Negi)
Commissioner
To,