OFFICE OF THE COMMISSIONER
OF CUSTOMS
KACHCHH - KANDLA
TELE:02836-271468/69,
FAX:271467
F.
No.S/20-106/2006-Appg (G)
PUBLIC NOTICE NO.: 26/2007
Date:
Subject: Procedure
for customs clearance at – CFS M/s Honeycomb Logistics Pvt. Ltd, I.O.C.L. Link
Road, Bharat CFS Zone, MP & SEZ Ltd; Mundra, Dist: Kachchh,
PIN- 370421…m/r.
Importers,
exporters, Custom House Agents and all other concerned are hereby informed that
in view of liberalized economy and the present trend of containerization of cargo
so that the full benefit of such containerization can be derived with the
availability of state of the art infrastructure facility for de-stuffing and
clearance of import cargo and aggregation and stuffing export cargo into
containers, the premises located at I.O.C.L. Link Road, Bharat CFS Zone, MP
& SEZ Ltd; Mundra, developed by M/s Honeycomb Logistics Pvt. Ltd; has been
declared as the CONTAINER FREIGHT STATION and the CUSTOMS AREA under Section 8
(b) of The Customs Act, 1962 (hereinafter
referred to as the said CFS) and M/s Honeycomb has been approved as the
custodian of the said premises under Section 45 of the Customs Act, 1962 (hereafter referred to as the Custodian)
vide Customs Notification no. 16 dated 12.06.2007.
1.2
The said CFS shall operate on all week days in two shifts between 0900 hrs to
2300 hrs except on Sundays, second Saturdays of every month and every Gazetted
holidays. The importers/ exporters or their agents can avail the services of
the available staff on Merchant Overtime Basis (MOT) on such holidays and off
days and beyond the aforesaid prescribed office time, on account of any
imports/ exports of urgent nature with the permission of the Deputy/ Assistant
Commissioner of Customs in charge of the said CFS.
1.3 The facility for
movement of the containers between the said CFS and the Customs area of the
gateway Ports will be available on round the clock basis under overall
preventive supervision of Customs staff of MP&SEZ, Mundra through the road
connecting the CFS gate and container gate of MP &
SEZ, Mundra.
1.4 M/s Honeycomb
Logistics Pvt. Ltd; will act as custodian of the goods at the said CFS. The
movement of containers by road vehicles between the said CFS and the customs
area inside gateway ports will be undertaken by Honeycomb Logistics Pvt. Ltd.
2 The
following procedure is prescribed for clearance of Import Cargo at the said
CFS:
2.1 The
Importers/Exporters/CHA will submit copies of respective IGM & OBLs to the
Custodian at the said CFS along with a request for movement of Import (Loaded)
Containers from CY-MP & SEZ, MUNDRA to the said CFS in advance.
2.2 The
Custodian will arrange transportation of the Import Loaded Containers from the
Customs area in MP & SEZ, MUNDRA to the said CFS after taking over the same
from the Port Authorities concerned on the strength of an Equipment Interchange
Report (EIR) to be prepared jointly by the Custodian & MP & SEZ, MUNDRA
officials duly authorized by gate Proper Officer of Customs. In case seal of
any Import Container is found to be tampered, the same will be removed from the
Customs Area of MP & SEZ, MUNDRA to the said CFS only after obtaining permission
of the Dy. Commissioner / Asst Commissioner of Customs, MP
& SEZ, Mundra who is in charge of the CFS and
under Customs escort.
2.3 All
Customs formalities including physical examination of goods will be carried out
at the said CFS. This will help in the expeditious clearance of goods as well
as permit co-ordination between documentary assessment including through EDI
and the physical Examination of goods.
2.4 The
CFS will have facility for Import manifest and Bill of Entry, appraisal of
goods, concurrent Audit, license debiting, payment of duty, physical
examination of goods and clearance.
2.5 The
procedure for Import examination, appraisal and other formalities at the said
CFS would be as follows.
2.5.1 The de-stuffing of the containers will be carried out in the
presence of the Customs Officer, representative of the Custodian, the
Importer/CHA after verification of the Seal No. as per documents. After
de-stuffing, the representative of the Custodian shall prepare a de-stuffing
sheet which will be signed by him along with the Customs Officer, Importer/CHA
and representative of the shipping lines in respect of LCL cargo. This sheet
shall mention that the seal was found intact .The contents in the containers
viz packages, chests, pellets, boxes etc. shall be tallied and the numbers
compared with reference to the IGM/OBL. Shortages/excess, if any noticed at the
time of de-stuffing shall be recorded and got certified by the Customs Officer
on the de-stuffing sheet.
2.5.2 The clearance of goods for home
consumption/warehousing from the said CFS- shall be on the basis of the Bill of
Entry in the prescribed form to be filled by the Importers/their authorized
agents before the Customs Authorities at the said CFS. Each Bill of Entry shall be noted against the
copy of the IGM. The Bill of Entry as
filled shall be accompanied by all necessary documents including invoice,
packing list, bill of lading, import license, declaration under Rule 10 of the
Customs Valuation Rules, 1988, OGL Declaration, chartered engineers certificate
(wherever applicable) etc. One separate set of essential documents like
invoice, packing list, bill of lading, importer declaration under Rule 10 of
Customs Valuation Rule, 1988 etc. shall be pasted on the reverse of original
Bill of Entry.
2.5.3 The Imported cargo after de-stuffing
will be stacked in the import warehouse or container yard properly segregated,
under stock cards giving clear indication to which the lot belongs. The Custodian shall be wholly responsible for
the proper stacking and safety of the cargo and will be responsible for any
shortages, damages that may occur during the period when the goods are under
their custody.
3 IGM VERIFICATION AND NOTING OF BILL OF
ENTRY:
The
importer/CHA shall present the Bill of Entry along with the relevant documents
at the counter of IGM clerk who will carry out the IGM verification and enter
the particulars of IGM in the IGM register.
Thereafter the importer/CHA will hand over the Bill of Entry to the
noting clerk for making entries in the Noting Register.
4 ALERT AND LICENSING CHECK:
After receiving the Bill of Entry
from the noting clerk, the Alert Notice Inspector shall immediately do the
alert notice check and after satisfying himself that the goods/imports license
are not in the suspected category shall hand over the Bill of Entry to the
Appraiser or Superintendent for appraisement. Generally the assessment shall be
through second appraisement procedure. However, in certain cases the Deputy
Commissioner/ Assistant Commissioner in charge may decide to order first
appraisement.
4.1 PROCEDURE FOR ASSESSMENT:
In
case of First appraisement ordered by the Deputy Commissioner/ Assistant
Commissioner, MP & SEZ, Mundra the examination of
the goods shall precede the assessment of Bill of Entry. The appraiser shall endorse the examination
order on the reverse of the original copy of the Bill of Entry after taking
approval from the Deputy Commissioner/ Assistant Commissioner of Customs. Thereafter the importer/CHA shall get the
goods examined.
4.2 EXAMINATION:
The
Bill of Entry shall be presented to the shed Appraiser/ Superintendent by the
Importer/CHA for physical examination of the goods. The examination shall be
conducted by the examining staff after the inspection of the lot and
identification of the same with the import documents. He will endorse
examination report on the original and duplicate copy of the Bill of Entry. The
importer/CHA shall then present the Bill of Entry to the Appraiser/ Superintendent
for assessment.
4.3 After assessment of the Bill of
Entry by the Appraiser, the Importer/CHA shall present the Bill of Entry to the
Inspector of Customs to check the exchange rate. After this the Bill of Entry shall be put up
to the Deputy Commissioner/Assistant Commissioner of Customs ,
who is in charge of the CFS for his signature.
4.4 DETACHMENT OF BILL OF ENTRY:
The detach clerk having received the finalized Bill of Entry
will hand it over to the Importer/CHA for payment of duty. However, before
handing over the Bill of Entry, he will ensure to put his signature in the Bill
of Entry Monitoring Register. He will also ensure that the original Bond/Bank
guarantee and note sheet etc. if any are detached and kept in the office record
of the department. Any formality regarding licensing etc. if required will also
be completed before handing over the Bill of Entry to the importer/CHA.
4.5 DUTY PAYMENT:
The importer/CHA after having
received the Bill of Entry from the detach clerk shall pay the duty in the
designated bank after getting TR-6 challan signed by the said dealing assistant
(detach clerk). The duty is to be paid within 7 days period as prescribed under
section 47 of the Customs Act 1962. If the Importer/CHA fails to pay the duty
within 7 days period (from the date of return of Bill of Entry to him as
provided under section 47 of the Customs Act 1962), the Importer/CHA shall obtain
fresh challan of payment of duty along with interest accrued there on. After
payment of duty and interest, the duty paid Challan and Bill of Entry shall be
deposited at the counter of the detach clerk and the said detach clerk will
enter the particulars of payment in the relevant register. Original Bill of Entry shall be retained by
the detach clerk and remaining copies will be returned to importer/CHA who
shall produce them to the import shed.
5. OUT OF CHARGE:
The
Appraiser/Superintendent of the shed shall endorse out of charge after ensuring
that all formalities have been completed.
The out of charge shall be endorsed on the duplicate copy of Bill of
Entry. The duplicate copy of Bill of
Entry shall be detached by the examining officer at the shed and he will give
one copy of the gate pass to the importer/CHA who will submit the same dully
signed by the said Appraiser/Superintendent to the Custodian for delivery of
the goods on their gate pass. After
giving full delivery of goods, the shed Appraiser/Superintendent shall send the
duplicate copy of B/E to the dispatch clerk. The dispatch clerk shall then
match the original and duplicate copies of the Bill of Entry and forward the
same to the manifest clearance section within two days.
5.1 SECOND APPRAISAL:
In case of second appraisal all the
procedure will remain the same except prior examination of the goods before
assessment. In case of second
appraisement the assessment shall be completed on the basis of invoice etc.,
and duty shall be paid, get the goods examined exactly in the same manner as
prescribed for the first appraisement procedure. If everything is found in
order, the goods will be given out of charge in the manner stipulated above
following all other procedure till the manifest clearance section.
6 MOVEMENT OF EMPTY CONTAINERS OUT OF THE
SAID CFS:
As regards empty containers arising
out of de-stuffing, the monitoring will be done by the container cell.
Container leasing companies, shippers/steamer agents will be responsible for
producing proof of export of containers at the gateway port or the cancellation
of the bonds executed in respect of empty containers. As per the requirement of
the Shipping Lines the empty containers will be transported from the CFS to
gate way ports or other CFS / ICD under EIR.
7 CLOSURE OF IGM:
After all the goods received and
delivered at the said CFS under an IGM/ Sub-manifest IGM is lawfully cleared,
the IGM will be closed on the basis of duplicate copy of the Bill of Entry.
8 UNCLEARED
GOODS:
Attention of importer/CHA and others concerned is invited to
the provision of the section 48 of the Customs Act, 1962. The Custodian will
bring it to the notice of the Deputy / Assistant Commissioner of Customs, MP
& SEZ, Mundra in charge of the CFS, all such consignments that are not
cleared by the Importer/CHA for home consumption/warehousing within 30 days
from the date of unloading thereof i.e. receipt of the containers at the said
CFS or are not cleared within such extended time period as the Assistant /
Deputy Commissioner may permit. In respect of such goods and also goods in
respect of which the importer relinquishes title before an order for clearance
under the Customs Act, the Custodian shall, after giving due notice to the
importer and ascertaining the status of the goods from the concerned Deputy / Assistant
Commissioner of Customs, MP &SEZ, Mundra in terms of the provisions of
Section 48 of Customs Act, 1962 and after complying with the guidelines laid
down thereon, auction the said goods.
EXPORT
9 The
following procedure is prescribed for export of containerized cargo through the
said CFS:
9.1 EXPORT CLEARANCE AT THE SAID CFS:
The exporter / CHA shall file four
copies of Shipping Bills as prescribed in the Shipping Bill and Bill of Export
(Form) Regulation, 1991.
9.2 NOTING
OF SHIPPING BILL:
The exporter / CHA shall present all the copies of the
Shipping Bill in the prescribed Performa along with all relevant documents to
the Noting Section of the Export Branch at the said CFS. In addition to the
normal information given in the Shipping Bill, the exporter shall mention the
Port of discharge. However, at the time of noting, they may not give the
container No. if the same is not available with them. But the same shall be
furnished before the “Let Export” order is given. Each container must have
distinct marks and numbers.
9.3 PROCESSING OF EDI SHIPPING BILLS:
The shipping bills of all categories
like free shipping bills, drawback, DEPB, DEEC, DFRC, EPCG etc. shall be filed
in the same manner at the EDI Service Centre as indicated above. After
confirmation of the checklist by the Exporter/CHA, the shipping bill shall be
submitted in the system and it will be marked to the Appraiser / Superintendent
(Export). From Appraising Officer, the Shipping Bills are marked for
registration of goods (goods registration) except for the following categories,
which are marked to AC/DC –
a.
Shipping
Bills where FOB value of the goods is more than Rs. 10 Lakhs.
b.
Shipping
Bills where Drawback claim is more than Rs. 1 Lakh.
c.
Shipping
Bills having item under DEPB Scheme and item FOB value more than Rs. Five lakhs
or DEPB rate more than 20%.
d.
Shipping
Bills under DEEC Scheme having FOB value more than Rs. 1 Lakh.
e.
Shipping
Bills relating to free trade samples having value more than Rs. 25,000/-.
f.
Or
when the Appraising Officer seeks advice.
9.4
Apart from verifying the value and
other particulars for assessment, the Assistant/Deputy Commissioner may call
for the samples, if required for confirming the declared value or for checking
classification under the Drawback Schedule. The Assistant/ Deputy Commissioner
may also give any special instruction for examination of goods, if felt
necessary.
9.5
The Exporters/CHAs can check up with
the query counter at Service Centre whether the Shipping Bill submitted by them
in the system has been cleared by the Deputy /Assistant Commissioner of
Customs, MP & SEZ , Mundra who is in charge of the CFS or not, before the
goods are brought into the said CFS for examination and export. In case any
query has been raised by the Assistant/ Deputy Commissioner, the same is
required to be replied through the Service Centre. The Shipping Bill will be
passed by the Assistant/ Deputy Commissioner after all the queries have been
satisfactorily replied to. The status of the Shipping Bill can also be seen on
information Kiosks placed adjacent to the Service Centre.
9.6 PROCESSING OF EXPORT DOCUMENTS:
The customs authorities shall complete classification and
assessment of export documentation. The Shipping Bill presented together with
the copies of GR1 form, invoice, packing list, quality certificate (wherever
required) contract / buyer’s order etc to Noting Clerk at the said CFS. After
scrutiny, the Noting Clerk will stamp the date of presentation and assign the
serial number to the Shipping Bill (separately for Drawback and non-Drawback).
The Inspector shall process the Shipping Bill by conduction of usual prescribed
checks.
9.7 ASSESSMENT:
The Inspector shall pass on the Shipping Bill to the
Appraiser/ Superintendent (Assessment). The Appraiser/ Superintendent shall
complete the assessment by carrying out all necessary checks. Further, if
drawback amount is less that Rs.1,00,000/- and no
DEEC/ DEPB benefit is claimed, the Appraiser / Superintendent will process the
Shipping Bill finally. If drawback
amount involved is Rs.1,00,000/- or above, or shipment is under DEEC/ DEPB
scheme, the Shipping Bill shall be put up to the Deputy Commissioner / Assistant
Commissioner of Customs MP &SEZ, Mundra who is in charge of the CFS for
finalization.
Thereafter, the Shipping Bill shall be sent to the Noting
Section for detaching the original Shipping Bill and GR1 Form. After detachment, the remaining copies of the
Shipping Bill will be returned to the exporter / CHA who will acknowledge the
receipt thereof. After finalization of
the Shipping Bill filed under DEEC scheme, logging of DEEC will be done at the
said CFS. The logging of DEEC shall also be put up to Deputy Commissioner/ Assistant
Commissioner of Customs MP &SEZ, Mundra who is in charge of the CFS for his
verification and endorsement.
9.8 GR1
FORM FORMALITIES:
The exporter would be required to submit along with Shipping
Bill a full set of GR1 forms. The assessing officer will verify the full export
value as usual in GR1 form. The original GR1 form shall be retained by the
Customs and subsequently forwarded to the Reserve Bank of
10 ARRIVAL
OF GOODS AT THE SAID CFS:
The shed / docks copy of the assessed shipping bill shall be
presented by the exporter / CHA to the Custodian authorities. The Custodian
after completing their formalities arranges carting of the export goods in the
Export Warehouse or CY. On receipt of goods, the Shed in charge of the
Custodian should record landing certificate on the Shipping Bill itself. Thereafter,
the Shipping Bill shall be presented to the Shed Appraiser/ Superintendent of
Customs and the Examination Officer/ Inspector shall examine the goods in the
presence of Exporter/CHA or their authorized representative with reference to
the Invoice, Packing list, ARE-1 form etc. They shall endorse the document like
invoice, packing list etc. with their signature and draw samples wherever
necessary in the presence of CHA / Exporter representative. The Examination
Report shall be recorded by the Examining Officer on the reverse of the
duplicate copy and triplicate copy i.e. drawback claim copy of the Shipping
Bill. The representative of the Exporter/ CHA shall endorse and authenticate
the examination report as well as sealed representative samples, in token of examination
having been done in his presence and his agreement with the examination report.
If the export consignment is received at the said CFS after Central Excise
examination / Supervision in sealed condition, then the examining officer shall
only verify the seal particulars from the available records prepared by the
Central Excise authorities / SEZ authorities. Such sealed containers can also
be opened to examine the contents if there is a doubt regarding genuineness of
its contents because of information / alert notice etc.
10.1 The examination report of export
consignment shall be countersigned by the Appraiser/ Superintendent posted in
the shed who shall supervise such examination and also
verify the export value in export document as well as on the GR1 form.
Thereafter, the Shed Appraiser / Superintendent of Customs shall endorse the
‘Let Export’ order on the duplicate copy of the Shipping Bill as well as on
both the transference copies and drawback copy wherever applicable
10.2 STUFFING OF CONTAINERS:
After the “Let Export” order is given and the Shipping line
has nominated containers for stuffing of the cargo, the
Exporter/CHA/Representative of the CHA will obtain permission from the
Appraiser / Superintendent of Customs for stuffing of containers with the cargo
already examined by the Customs and allowed for export. The stuffing of the
containers shall be done in the presence of the Customs Officer, Exporter’s
Representative, shipping line representative and shed-in charge of the
Custodian. All these officers shall jointly sign the stuffing sheets prepared
by the Custodian, preferably on computer.
10.3 The quantity of goods stuffed and the
quantity ‘shutout’ (if any) shall be recorded on the Shipping Bill after the
stuffing of container is completed. The container shall then be duly sealed
with the Customs One time keyless bottle seal. The shipping lines may also put
their bottle seal on respective container. In the case of ‘shut out’ cargo,
Shipping Bill shall be put up to the Assistant Commissioner of Customs, MP &SEZ, Mundra who is in charge of the CFS for
amendment on all copies of the Shipping Bill.
11 After the Customs copy of the stuffing
sheet is presented to the Superintendent/ Appraiser of Customs, he shall
endorse the same. The exporter shall prepare in quadruplicates the container
wise packing list / weight specification indicating, interalia, the number of
packages with marks and numbers, description and total quantity/ net weight
packed in each container along with corresponding Shipping Bill number. The
original and duplicate copies of the Shipping Bill shall be retained at the
CFS’s Customs Office and the triplicate copy will be handed over to the
exporter after the Customs Officer has given the ‘Let Export’ order. The copy
shall be suitably endorsed by the Customs Officer to the effect that the goods
shall be transshipped to
11.1 The Custodian will arrange transportation
of the sealed export containers from the said CFS to the container yard /
customs area at
11.2 At Mundra Port, the container will be
normally allowed to be exported under preventive supervision on verification of
the seals and if found Intact without any further examination. However in case
if the seals found tampered with, officers at the Container Terminal gate or
Container Yard at
11.3 The steamer agent shall be required to file
the Export Manifest in duplicate after the shipment of the goods. The
transference copies of the Shipping Bill shall be sent to the container unit of
the Export Department of the Mundra Customs, duly endorsed regarding shipment
of containers onboard.
11.4 The container unit of the Mundra Customs
will then send one copy of the EGM to the Drawback Department for further
action. If there is no drawback claim has been claimed, the same will be sent
to the Appraiser / Superintendent in-charge of the CFS for filing and closure
of the EGM after audit.
Attention of importers, Exporters, Custom House Agents and all other
concerned is also invited to the Public notice No. 17/2004 and 18/2004 both
dated 06.07.2004 under which the procedure for Customs Clearance under EDI
System has been prescribed. The procedure prescribed in this Public Notice will
be followed in so far as the same is in consonance with the Public Notice No.
17/2004 and 18/2004 both dated 06.07.2004 of EDI System. In case of any conflicting
provisions between this Public Notice and the provisions of the said two Public
Notices, the provisions of Public Notice No.17/2004 and 18/2004 both dated 06.07.2004,
shall prevail.
All
the Trade Associations/Chamber of Commerce/Members of Regional Advisory
Committees and Custom House Agents’ Association are requested to publicize the
contents of this Public Notice among their members/constituents.
Sd/-
(T. JAYARAMAN)
COMMISSIONER
OF CUSTOMS
KACHCHH – KANDLA
F. No. S/20-106/2006-Appg (G)
Date: .06.2007
To,
M/s Honeycomb
Logistics Pvt. Ltd.
Mundra.
Copy To: As
per Mailing List attached herewith
MAILING LIST