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OFFICE OF THE COMMISSIONER OF CUSTOMS KACHCHH - KANDLA TELE:02836-271468/69, FAX:271467
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F. No.S/20-44/2007-Appg (G)
PUBLIC
NOTICE NO.: 27 /2007
Date: 09.07.2007
Subject: Procedure for customs clearance at – CFS M/s Forbs Gokak. Ltd,located
at Bharat C.F.S.Zone-1, Mundra
Port & SEZ, 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,
Bharat CFS Zone-1, MP & SEZ Ltd; Mundra, developed by M/s M/s
Forbs Gokak. 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 M/s Forbs Gokak. Ltd 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. 11 dated 23.05.2007.
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 M/s Forbs Gokak. 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 M/s Forbs Gokak. 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/20-44/2007-Appg
(G)
Date: 09 .07.2007
To,
M/s Forbs Gokak.
Ltd.
Mundra.
Copy To: As per Mailing List attached herewith
MAILING LIST