OFFICE
OF THE COMMISSIONER
CUSTOMS, CENTRAL EXCISE & SERVICE TAX
117/7, SARVODAYA NAGAR,
DRAFT
F.No.
Dated:
Public Notice No. 17 ___/ 2009
Dated: 11.12.2009
Sub:–
Launch of the
Indian Customs EDI System (ICES 1.5) Exports-Reg.
1. It is brought to the notice of all
exporters, importers, CHAs, Custodian, Banks, Trade and all concerned that the
computerized processing of Shipping Bills under the Indian
Customs EDI (Electronic Data Interchange) System, hereinafter
referred to as ICES 1.5 , will commence with effect
from 17.12.2009 at
the Inland Container Depot (ICD), Agra
/ JRY, Kanpur / Chakeri,Container Freight Station
(CFS), at Kanpur. ……
1.1. As part of the implementation
of CBEC’s IT Consolidation Project, the EDI operations at ICD
_______ __ would
be on ICES 1.5
application, which is the centralized version of the
ICES1.0 application, earlier implemented on standalone
servers at major Customs
locations .
The ICES 1.5
software, developed by NIC, has been
implemented at CBEC’s National Data Centre at __________ and
also the Service Centre operators, who would be working on CBEC’s new Local
Area Network infrastructure implemented by M/s HP Sales India Private Ltd.
Connectivity to the Central servers at the National Data Centre has
been provided through CBEC’s MPLS network, as part of the Wide Area Networking
project implemented by a consortium led by M/s BSNL Ltd.
2. Under ICES 1.5, the
computerized processing of shipping bills would be handled in
respect of the following categories:
1.
Duty Free white Shipping Bills
2.
Dutiable Shipping Bills (Cess)
3.
Drawback Shipping Bills
4.
DEEC Shipping Bills
5.
EPCG Shipping Bills
6.
DEPB Shipping Bills
7.
DFIA Shipping Bills
8.
100 %EOU Shipping Bills
9.
Jobbing Shipping Bills
10. Other
Exim Scheme Shipping Bills
11. NFEI
Shipping Bills
NOTE :To
begin with filing of documents would be limited to white shipping bills (not involving payment of any
export duty or cess) and EGMs. Filing of other kinds of
Shipping Bills would commence from a date to be notified separately. However details are being
provided in respect of all types of export documents as a measure of
facilitation.
PROCEDURE
3. The
procedure to be followed in respect of filing of Shipping Bills under the
Indian Customs EDI System 1.5 at ICD Agra / JRY, Kanpur / Chakeri, Kanpur ----shall
be as follows: -
Under the EDI System the Shipping
Bills
shall be filed electronically and processed online in an automated environment.
Certain declarations and certificates etc. that are required to be provided in
hard copy should be attached with export documents when the goods are presented
for export. The following pre-requisites
are to be complied with before filing shipping bills:
3.1 IE-Code of the exporters-
Import Export (IE) Codes
are
being issued to the exporters by DGFT, details
of which are transmitted online to ICES on a daily basis. ICES
automatically registers the IE Codes after confirming their
validity, to enable the exporters to file the shipping bills electronically.
Before filing the Shipping Bills the exporters are advised to check from DGFT
as to whether their IE Code has already been transmitted to ICES. If their IE Code
has not been transmitted to ICES by DGFT, they should first get the same
transmitted from DGFT, failing which the exporter shall not
be able to file shipping bills for export. (DGFT’s
website may be accessed at http://www.dgft.delhi.nic.in)
3.2 Registration of Custom House
Agents (CHA) in ICES: Every CHA is
required to register his details in ICES for enabling him to submit documents
in the system. . In case the Custom House from where the CHA has been licensed was
not an existing EDI location in ICES 1.0, such CHAs should immediately get
themselves registered at any of the Customs locations as per list enclosed at
Appendix 1. The
format for registration may be seen at Appendix 1A.
3.3 Registration of Shipping
lines/Agents, Consol Agents: EGM/Consol Manifest shall be filed
electronically filed by the Shipping Lines/Agents and Consol Agents at the Gateway
Ports. Before filing EGM the Shipping Lines/Agents and Consol Agents should
register themselves in the ICES at any of the Custom Stations where
ICES 1.0 is operational. They would be required to furnish
information as per Appendix 2. No re-registration is required in
case the agency is already registered at any existing Customs location where
ICES 1.0 is operational.
3.4 Registration of Bank Account with
Authorized Dealer of Foreign Exchange: Except for NFEI shipping bills, the
account number of the exporter opened with Authorised Dealer of foreign
exchange is required to be available in the ICES 1.5 . The Directory of
Authorised Dealers Codes is maintained in the ICES 1.5 on the basis of details
made available by the RBI. The exporters may note that it would not be possible
for the local customs officials to add the details of the AD code unless the
information is available from RBI. In case the details are not available the
matter may be brought to the notice of the ICEGATE team.
Members of the
trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to
report problems related to electronic filing. The ICE
3.5 Registration of bank account for credit
of Drawback amount:- For
exports under claim of drawback the exporter is required to open bank account
with any Core Banking System branch of any bank in the country. Before filing
of shipping bill under ICES 1.5, the exporter should approach the designated
customs officer to register the details of such bank account in the ICES 1.5. Annexure
E
3.6 Exchange Rates of un-notified
currencies: The ICES 1.5 maintains
exchange rates in respect of currencies the rates of which are notified by the
Ministry of Finance on a monthly basis. However, in respect of currencies which
are not covered in the notifications of the Ministry of Finance, the concerned
bank’s certificate indicating the exchange rate applicable for the date on
which the shipping bill is filed should be produced to the customs officer and
details of the same should be entered in the ICES 1.5 while filing the shipping
bill. The shipping bill should be submitted in the system on the same date for
which the rate of exchange is certified.
3.7 Exim Scheme Codes: DGFT
has notified Exim Scheme Codes in respect of various schemes, the list of which
is appended with this Public Notice. An appropriate Code should be indicated
against each item in the shipping bill. For example, if exports are under claim
of DEPB Code 6 should be used. Appendix 3
3.8 Units of Measurement
Codes: Against any quantity of
goods, the appropriate Code indicated against the respective measurement in the
list appended with this Public Notice must be used in the shipping bill / EGM
as the case may be. Appendix 4
3.9 Currency Codes: For indicating
value of goods, freight, insurance, commission etc. only the relevant codes for
the respective currencies in the list of currency codes appended with this
Public Notice have to be used. Use of
any incorrect code will result in incorrect conversion of the currency into
Indian Rupees. Appendix 5
3.10 Country Codes: Wherever in the shipping bill / EGM
reference is required to be made to the name of the country, the appropriate
Code of the country as indicated in the list of country codes appended to this
Public Notice have to be used. Appendix 6
3.11 Port Codes: An
appropriate port code must be indicated wherever reference to port name is
required to be made in a shipping bill /EGM.
Note: Due to constraint of size,
it is not possible to attach the list of port codes with this Public Notice.
Correct code may be obtained from the respective Carriers or checked from www.unece.org/etrades.
A list of all relevant codes would also be available at the service center.
3.12 Registration of DGFT
Licences: If the exports are in discharge of export obligation against any of the
DGFT Exim Licenses or Advance application, such licence/advance application
should be first registered in the ICES and Licence No. or the Registration No.
or advance application should be indicated against each item of goods in the
shipping bill. However, EDI messages between Customs and DGFT for licence are in the process of being
enabled . No separate registration shall be required for those licences which
are received from DGFT online.
3.13 Self Sealed Container
cargo: Exporters who are allowed
self-sealing of containers should get registered themselves in the ICES 1.5
before the goods registered for exports.
4. DATA ENTRY FOR SHIPPING
BILLS
4.1 Shipping bills can be filed through the
service center located in respective ICDs----
or through Remote EDI System if the Exporter or the CHA have registered
themselves at ICEGATE In case the shipping bill is filed through Service Centre,
the Exporters/CHAs would be required to submit at the Service Centre with the
following documents:
i)
A declaration of all particulars
in the SB in the format placed at Annexure - A
ii)
Copy of Invoice
iii)
SDF declaration at Annexure B
iv)
DEEC/DFRC/DEPB declarations etc. as applicable Annexure
D
4.2 The formats should be duly
complete in all respects and should be signed by the exporter or his authorized
representative/CHA. Forms, which are incomplete or unsigned, will not be
accepted for data entry. Exporters/CHA should ensure that the data provided by
them and entered by service center is correct in all respect so that process of
clearance of export is smooth.
4.3 Data entry of Shipping Bills would be done at the Service
Centers on payment of charges. Various charges for printing and data entry
excluding Service Tax are as under
|
Data Entry
Charges for Shipping Bills having up to five items |
Rs. 60/- |
|
Data Entry Charges for additional block of five
items |
Rs. 10/- |
|
Amendment fees (for a block of five items) |
Rs. 10/- |
|
Data entry for EGM |
Rs. |
|
Query Printing after three queries |
Rs. |
|
Entry of Licence |
Rs. |
|
S/B Final Print (For RES Users only) |
Rs. |
|
Query Printing (For RES Users only) |
Rs. 5/- |
The
above charges include data entry of the documents, check list printing, three
free queries and print out of the assessed document. Additional queries shall
be charged 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/ -.
4.4 The
Service Centre operators shall carefully enter the data on the basis of
declarations (Duly filled forms of Annexure A) made by the CHAs/exporters.
After completion of data entry, a checklist of the data entered by the operator
will be printed by the Data Entry Operator and handed over to the
exporters/CHAs for confirming the correctness of the electronic declaration.
The CHA/Exporter will make corrections, if any, in the checklist and return the
same to the operator duly signed. The operator shall make the corresponding
corrections in the data and shall submit the Shipping Bill. The operator shall
not make any amendment after generation of the checklist and before submission
in the system unless the corrections made by the CHAs/exporters are clearly
indicated on the checklist against the respective fields and are signed by
CHA/Exporter.
4.5 The
system automatically generates the Shipping Bill number. The operator shall endorse this shipping bill
number on the checklist in clear and bold figures. It should be noted that no
copy of the Shipping Bill would be available at this stage. This check list
endorsed with Shipping Bill No. shall be used for bringing export goods to the
ICD.
4.6 It
may be noted that since the document numbers are to be assigned by the Central
Server at a national level, all document numbers e.g. for Shipping Bills, EGMs,
challans, would not be in a continuous series for each location.
4.7 The
Declarations would be accepted at the Service Centre from ……..12.00hrs
to ……..19.00 hrs. Declarations received up to …….19.00. hrs will be entered in the computer
system on the same day.
4.8
Those Exporters or CHA who intend to
use Remote EDI System(RES) to file from their offices should download necessary
software from website www.ices.nic.in which is available free of cost and
register themselves with the ICEGATE. Trade may also refer to this Custom House Public
Notice No – dated – for
relevant particulars regarding registration and filing of documents through
ICEGATE. The detailed procedure for
registration and guidelines for e-filing are available at www.icegate.gov.in.
4.9
The validity of the shipping bill in
EDI System is fifteen days only. Therefore, if the export goods are not
registered within 15 days from the date of shipping bill, the shipping bill
shall lapse and has to be filed again in the system.
5. PROCEDURE FOR GR-1
5.1 As per the procedure in EDI, there would be no GR-1. Exporters
/CHAs would be required to file two copies of a declaration in the form SDF(Annexure
B). It would be filed at the stage of "goods arrival". One copy of
the declaration would be attached to the original copy of the S/B generated by
the system and retained by the Customs. The second copy would be attached to
the duplicate S/B (the exchange control copy) and shall be presented by the
exporter to the authorised dealer through whom export realization would be
negotiated for collection of foreign currency. . Only in the case of Shipping
Bills processed manually, the existing arrangement of filing GR 1 forms would continue.
5.2 The exporters are required to obtain a
certificate from the bank through which they would be realising the export
proceeds. If the exporter wishes to operate through different banks for the
purpose, a certificate would have to be obtained from each of the banks. The
certificate(s) would be submitted to Customs and registered in the system as mentioned
above. These would have to be submitted once a year for confirmation or
whenever there is change of bank.
5.3 In the declaration form (Annexure A) to be filed by the
exporters for the electronic processing of export documents, the exporters
would need to mention the name of the bank and the branch code as mentioned in
the certificate from the bank. The Customs will verify the details in the
declaration with the information captured in the system through the
certificates registered earlier.
6.
ARRIVAL OF GOODS AT EXPORT
EXAMINATION SHEDS IN ICD.
6.1 In respect of goods intended to be exported against an
electronic shipping bill, the Custodian of ICD will permit entry of the goods
on the strength of the checklist.
6.2 If at any stage subsequent to the entry of goods in ICD, it is
noticed that the declaration has not been registered in the system, the
exporters and CHAs will be responsible for the delay in shipment of goods and
any damage, deterioration or pilferage, without prejudice to any other action
that may be taken.
7. PROCESSING
OF SHIPPING BILLS
7.1 The
S/B would be processed by the system on the basis of the declaration made by
the exporter. The following kinds of S/B shall require clearance of the
Assistant Commissioner/ Deputy Commissioner (AC/DC Exports): -
i.
Duty free S/B for FOB value above
Rs. 10 lakh
ii.
Free Trade Sample S/B for FOB
value above Rs. 25,000
iii.
Drawback S/B where the drawback exceeds
Rs. one lakh
7.2
The following categories of Shipping
Bills shall be processed by the Appraiser/Supdt. (Export Assessment) first and
then by the Asstt/Deputy Commissioner:
i.
DEEC
ii.
DEPB
iii.
DFRC
iv.
EOU
v.
EPCG
vi.
Any other Exim Scheme if so
required
7.3
Apart from verifying the value and
other particulars for assessment, the AO/Supdt. and AC/ DC may call for the
samples for confirming the declared value or for checking classification under
the Drawback Schedule / DEEC / DEPB / DFRC / EOU etc,. He may also give special
instruction for examination of goods.
7.4 If the S/B falls in the categories indicted in Paras
7.1 and 7.2
above, the exporter should check with the query counter at the Service Centre
whether the S/B has been cleared by Assistant Commissioner/ Deputy
Commissioner, before the goods are brought for examination. In case AC/DC
raises any query, it should be replied through the Service Centre or through
ICEGATE,
for those exporters/CHAs who are registered with ICEGATE. After
all the queries have been satisfactorily replied to, AC/DC will pass the S/B.
8. CUSTOMS EXAMINATION OF EXPORT CARGO
8.1 On receipt of the goods in the Export Shed in the ICD/ CFS, the
exporter will contact the Examining Officer/Inspector and present the checklist
with the endorsement of Custodian of arrival of containers on the declaration,
along with all original documents such as Invoice, Packing List, ARE-1 (AR-4)
etc. He will also present additional particulars in the form at Annexure C
8.2 The Officer will verify the quantity of the goods actually
received against that entered in the system. He will enter Annexure C
particulars in the system. The system would identify the Examining Officer (if
more than one are available) who would be carrying out physical examination of
goods. The system would also indicate the packages (the quantity and the serial
numbers) to be subjected to examination. The Officer would write this
information ( Name of examination officer and
package Srl. Nos to be examined) on the checklist and hand it over to the
exporter. He would hand over the original documents to the Examining Officer.
No examination orders shall be given unless the goods have been physically
received in the Export Shed. It may, however, be clarified that Customs
Officers have the discretion of examining any or all
the packages / goods. any or all the packages/goods.
8.3 The
Examining Officer may inspect and/or examine the shipment, as per instructions
contained in the checklist and enter the examination report in the system.
There will be no written examination report. He will then mark the Electronic
S/B and forward the checklist along with the original documents to the
Appraiser / Supdt. in charge. If the Appraiser / Supdt. is satisfied that the
particulars entered in the system conform to the description given in the
original documents and the physical
examination, he will proceed to give "Let Export" order for the
shipment and inform the exporter. The Appraiser / Supdt. would retain the
checklist, the declaration and all original documents with him.
8.4 In case of any variation between the declaration in S/B and the
documents or physical examination report, the Appraiser / Supdt. will mark the
electronic S/B to AC/DC Exports. He will also forward the documents to AC / DC
and advise the exporters to meet the AC / DC for further action regarding the
discrepancy. In case the Exporter agrees with the views of the Department, the
S/B would be processed finally. Where the exporter is not in agreement with the
views of the Department, the matter would be handled outside the EDI system.
9. PROCEDURE IN CASE OF CONTAINERS STUFFED
OUTSIDE ICD AREA
9.1 Containers stuffed in factories would enter the ICD/CFS on the
basis of the checklist. Customs will verify the seal on each container and make an endorsement on the checklist and
Annexure C. Thereafter, the exporter would present the Invoice, Annexure C and
the checklist along with all the original documents such as, Packing list,
ARE-1 etc., to designated Customs officer who will enter all the particulars
along with the seal No. in the system and submit the S/B to the Appraiser/
Superintendent for consideration of "Let Export"order
9.2 The samples drawn, if any, in the factory should be brought to
the Export Shed in ICD/ CFS along with
the container and handed over to designated officer, who would enter the
details in the system and forward the samples to the Appraiser/Supdt. in charge
for inspection or for further testing etc.
9.3 The system may require re-examination of the factory stuffed
container on a random basis. If the container is selected for re-examination by
the system, the same shall be examined and report entered in the system. The
Shed Appraiser/ Superintendent may also decide to re-examine the container in
which case he will obtain the approval of AC/DC Export, before such
re-examination. The AC / DC Export shall permit such re-examination for reasons
to be recorded in writing.
9.4 Once the Appraiser/ Superintendent is satisfied that the goods
are permissible for export in all respects, he will proceed to allow "Let
Export" in the system for the shipments and inform the exporter.
9.5 This procedure will apply to containers stuffed in factories
and self-sealed by the manufacturer-exporter. In respect of containers sealed
in the factory after examination by the Customs / C.Excise officers,
there will normally be no further examination at the ICD.
10. GENERATION OF SHIPPING
BILLS
10.1
As soon as the Shed Appraiser/
Superintendent gives "Let Export" order, the system would print 6
copies of the Shipping Bills in case of Free and scheme Shipping Bills. In case
of DEPB there are 7 copies of Shipping Bills. If the Shipping Bill (DEPB) is
assessed provisionally, then E.P copy will be generated only after AC / DC
finalises the assessment. All copies of the Shipping Bill would be duly signed
by the Appraiser / Shed Superintendent. The examination report would be signed
by the Appraiser / Shed Superintendent, Examination Officer as well as exporter
/ representative of the CHA (Name and ID Card number of the representative of
the CHA should be clearly mentioned below his signature).
10.2 Any other certificates required
for permitting export will be retained by Customs along with the Shipping
Bills.
11. PAYMENT
OF MERCHANT OVERTIME (MOT)
11.1 The present manual system for payment of Merchant Overtime (MOT)
charges will continue.
11.2
MOT charges will be required to be
paid by exporter when the goods are examined by Customs for allowing "Let
Export" beyond the normal office hours. No charges would be required to be
paid on normal working days when the examination itself is being done for
"Let Export" up to 5.00 P.M.
12.
DRAWAL OF SAMPLES
12.1 Where the Appraiser/Supdt. of Customs orders for samples to be
drawn and tested, the Examining Officers will proceed to draw two samples from
the consignment and enter the particulars thereof along with name of the
testing agency in the system. Record of samples shall be maintained in the
System therefore, no separate registers will need to be maintained for
recording dates of samples drawn. Three copies of the test memo will be
prepared manually and signed by the Examining Officer, the Appraiser and the
exporter. The disposal of the three copies would be as follows: -
i.
Original to be sent along with the
sample to the testing agency.
ii.
Duplicate copy to be retained by
Customs with the second sample.
iii.
Triplicate to be handed over to
the exporter.
12.2 AC/ DC may, if he deems necessary, order for sample to be drawn
for purposes other than testing such as visual inspection and verification of
description, market value enquiry etc
13.
QUERIES
13.1
In case of any doubt, the exporter,
during examination, can clarify doubts. However, in case where the need arises
for a detailed answer from the exporter, a query can be raised in the system by
the Appraise/Supdt., which need to be approved by concerned AC/DC (Exports).
The S/B will remain pending and cannot be printed till the exporter replies to
the query to the satisfaction of the Assistant Commissioner/Deputy
Commissioner. The reply to query if any can be submitted through ICEGATE or
through Service Centre.
14.
AMENDMENTS
14.1
Corrections/amendments in the checklist can be made at the Service Centre
provided the system has not generated the S/B number. Where corrections are
required to be made after the generation of the S/B No.
or, after the goods have been brought in the docks/CFS ICDs,
amendments will be carried out in the following manner.
1.
If the goods
have not yet been allowed "Let Export", Assistant Commissioner/Deputy Commissioner
may allow the amendment.
2.
Where
the "Let Export" order has been given, the Additional/Joint
Commissioner (Exports) would allow the amendments.
14.2 In both the cases, after the permission for amendments has been
granted, the Assistant Commissioner (Exports) will approve the amendments on
the system. Where the print out of the S/B has already been generated, the
exporter will surrender all copies of the Shipping Bill to the Appraiser for
cancellation before amendment is approved in the system.
15. SHORT
SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN
PERMISSIONS
15.1 AC/DC (Export) will give permission for issue of short shipment
certificate, shut out or cancellation of S/B, on the basis of an application
made by the exporter. The S/B particulars would need to be cancelled / modified
in the system before granting such permission. AC/DC would check the status of
the goods, before granting permission.
16. AMENDMENT OF FREIGHT AMOUNT
16.1 If the freight/insurance amount undergoes a change before
"Let Export" is given, corresponding changes would also need to be
made in the S/B with the approval of AC /DC Exports. But if the change has
taken place after the "Let Export" order, approval of Additional/Jt.
Commissioner would be required. Non-intimation of such changes would amount to
mis-declaration and may attract penal action under the Customs Act, 1962
17. RECONSTRUCTION OF LOST DOCUMENTS
17.1 Duplicate print out of EDI S/B cannot be
allowed to be generated if it is lost, since extra copy of Shipping Bills are
liable to be misused. However, a certificate can be issued by the Customs
stating that "Let Export" order has been passed in the system to
enable the goods to be accepted by the Shipping Line, for export. Drawback will
be sanctioned on the basis of the "Let Export" order
already recorded on the system.
18. RE-PRINT OF SHIPPING BILLS
18.1
Similarly, re-prints can be allowed
where there is a system failure, as a result of which the print out (after the
"Let Export" order) has not been generated or there is a misprint.
Permission of AC/DC (Exports) would be necessary for the purpose. The misprint
copy shall be cancelled before such permission is granted.
19. EXPORT OF GOODS UNDER CESS
19.1
For export items, which are subject to export cess, the cess shall be applied by
the System on the basis of the corresponding 8 digit Heading Schedule
maintained in the system. A printed challan generated by the system would be
handed over to the exporter. The cess amount indicated should be deposited with
the designated bank.
20.
EXPORT OF GOODS UNDER CLAIM FOR
DRAWBACK
20.1
The scheme of computerised processing
of Drawback claims under the Indian Customs EDI System-Exports will be
applicable for all exports through ICDs/CFS.
20.2 The exporters
who intend to export the goods through ICDs/CFS
under claim for Drawback are advised to open their account with the bank as
stated in 3.5 above3.5 above.
This is required to be done to enable direct credit of the Drawback amount to
the exporter's account, as no cheques would be issued for payment of drawback.
The exporters are required to indicate their account number opened with the Bankthe Bank.
It would not be possible to accept any shipment for export under claim for
Drawback in case the account number of the exporter is not indicated in the
declaration
form.
20.3
The exporters are also required to
give their account number along with the details of the Authorised Dealer bank
through which the export proceeds are to be realised.
20.4
As indicated earlier Export
declarations involving a drawback amount of more than Rupees One lakh will be
processed on the system by the AC/DC before the goods can be brought for
examination and for allowing "Let Export".
20.5 The drawback claims are sanctioned
subject to the provisions of the Customs Act 1962, the Customs and Central
Excise Duties Drawback Rules 1995 and conditions prescribed under different
sub-headings of the All Industry rates as per notified by the Ministry of
Finance from time to time.
20.6
After actual export of the goods, the
drawback claims will be processed in the EDI system by the officers of Drawback
Branch on first come first served basis. There is no need for filing
separate drawback claim. The claims will be processed based on the Train
Summary. The status of the Shipping Bill and sanction of drawback claim can be
ascertained from the "Enquiry Counter" set up at the Service Centre
or remote system though ICEGATE. If any query has been raised or deficiency
noticed, the same will be shown on the terminal and a printout of the
query/deficiency may be obtained by the authorised person or the exporter from
the Service Centre or in own his office the exporter has connection with
ICEGATE The exporters are advised to reply to such queries expeditiously
through the service centre. The claim comes in queue of the EDI system after
only after the reply to queries/deficiencies is entered in the ICES 1.5.
20.7
Shipping Bills in respect of goods
under claim for drawback against brand rates would also be processed in
the same manner, except that drawback would be sanctioned only after the
original brand rate letter is produced before the designated customs officer in
the office of Assistant/ Deputy Commissioner (Export) and is entered in the
system. The exporter should specify the SS No. of drawback as 98.01 for
provisional drawback in the Annex-A.
20.8
All the claims sanctioned in a
particular day will be enumerated in a scroll and transferred to the designated
bank. The designated bank would credit the drawback amount in the respective
account of the exporter and where the account of the exporter is in any
other CBS branch of any bank, the designated
bank would transfer the amount to the respective CBS branch who would credit
the amount to exporter’s account. The exporters may make arrangement with
their banks for periodical statement of credits on account of drawback.
a) An exporter
desirous to have his drawback credited in any core banking branch of the bank
authorized for drawback payment at that EDI location or any other bank other
than the authorized bank (in any core banking enabled branch which is also RTGS
and NEFT enabled), the exporter will be required to declare to the Customs
authorities the Indian Financial Service Code (IFSC) of the bank branch where
he operates his bank account, in addition to the core banking enabled account
number, bank name and address in the prescribed format (As per the Annexure
F
to this Public Notice). The IFS Code No. can be obtained by the exporter from
his bank branch.
b) At
the time of registration of the bank account with the Customs authorities the
exporter will be required to produce a certificate from the bank branch, where
he operates his bank account, certifying the correctness of the IFS code and
bank account number of the exporter and a copy of the same shall also be
submitted to the authorized bank branch at the EDI location.
c) whenever
there is a change in the exporter’s bank account number the same procedure is
required to be followed by the exporter
for fresh registration of new bank account number.
20.9 Supplementary Drawback Claims:
If
the drawback amount initially
paid is less then entitlement the exporter can file application for
supplementary claim for additional amount. For such claims after approval of
sanction of supplementary claim on file by the AC/DC DrawbackDC Drawback. The
Appraiser / Supdt. (DBK) shall process claim online submit it for approval by
AC/DC ( DBK) . After sanction of drawback against
supplementary claim Drawback Scroll shall be generated by system and amount
transferred to the bank in the same manner as normal in scroll.
21.
EXPORT OF GOODS UNDER DEPB
21.1 A procedure for online transmission of
shipping bills to DGFT and online receipt of DEPB licenses is in place in this
port. As per this procedure, the DEPB licenses issued by DGFT are being
received online and are being subjected to prescribed online validation checks.
After these checks, the licenses are available for use of importers. The
details of such DEPB licenses are available on the home page of website www.icegate.gov.in. It is also clarified
that in respect of DEPB licenses received online, the DEPB number should be
mentioned on the Bill of entry if such DEPB are intended to be used for payment
of duty instead of registration number as is in practice with respect to
manually verified DEPB.
The above procedure would be
applicable in respect of DEPB licenses issued on or after 12th March
2007 by DGFT, the existing procedure should be
followed for the licences issued prior to above date.
21.2
While filing information as per the
format of Annexure A, Exporters are required to ensure that correct Group Code
No. of the goods being exported and the item No. of relevant Group is clearly
mentioned (item-wise details). The Exporters / CHAs are advised to fill Item
No. in the same manner as given in the Public Notices issued by D.G.F.T.
21.3
DEPB Credit in respect of items like
formulations, injections etc of Group Code No.62 (Chemicals) are at a specific
percentage of credit rate for the relevant bulk drug. For proper calculation of
DEPB rate, Exporters/CHAs are advised to claim export under the specific Sl.No.
if they are exporting injections and thereafter mention Sl.No. of Group Code 62
of the bulk drug of which such injections have been made. The system will
calculate the said specific percentage of the DEPB rate of such bulk drugs,
formulations of which are being exported.
21.4
All the DEPB Shipping Bills having FOB
value less than Rs.5 lakhs and / or DEPB rates less than 20% will be assessed
by Appraiser/ Supt. (DEPB Cell). However, the Shipping Bills having FOB value
more than Rs.5 lakhs and/ or credit rate 20% or more will be assessed by
A.C./D.C (Export). Any query at the time of assessing by Appraiser (DEPB Cell)
or A.C. /D.C.(Export) may be obtained from the Service Centre and reply to the
query has to be furnished through Service Centre or through ICEGATE
21.5 If the Group Code No., Item No. and FOB
value declared is accepted by the Appraiser/ Supt (DEPB Cell) or Assistant /
Deputy Commissioner (Export), goods may be brought and entered in the system.
The examining officer will feed the examination report and "Let
Export" order will be given by Appraiser/Supdt. in the EDI
System. Seven copies of Shipping Bill will be printed for the purposes
mentioned against each as under
1. Customs Copy : For record of Customs
2. Exporter’s Copy : For record of Exporters
3. E.P. Copy : For office of DGFT
4. DEPB Copy : For use in the ICD __for registration of license.
5. Exchange Control Copy : For negotiating
documents
in bank
6. TR-1,
TR-2 Copies : Copies to be accompanied
with the export goods
upto Gateway
port
upto Gateway port
21.6 There is a provision for changing the Group
Code No./Item No./Value for DEPB credit purposes and such changes will be
reflected in the print out of the Shipping Bill. Such changes may be done by
Appraiser/Supt (DEPB Cell), A.C./D.C. (Export) as well as by Appraiser/Supt
(Exam). The credit will be allowed by the DGFT at the rate / value (for credit
purposes only) as approved by Customs.
21.7 In case, for credit purposes, the Exporter accepts
the lower value as determined by Customs, such lower value will be entered by
Appraiser (DEPB Cell), A.C./D.C. (Exports) or by Appraiser (Examination) for
each item(s). Printout of Shipping Bills at item level will indicate for FOB
value as well value for DEPB credit purposes. Exporters are required to apply
for the DEPB Licence at the FOB value accepted by Customs and not the value
declared by them. Since DEPB is issued on the basis of exchange rate applicable
on the date of Let Export, Exporters are advised to apply for DEPB Licence at
the value accepted by Customs at the time of export duly multiplied by the
prevailing exchange rate on the date of Let Export (LEO).
21.8 In case the Exporter does not accept the
value determined by the Customs, the exports will be allowed provisionally
after taking samples for market enquiry. The words "NOT VALID FOR
DEPB" will be printed on all the copies of the Shipping Bill and the
Exporters will be not be eligible for DEPB licence against provisionally
assessed Shipping Bills. In such cases, EP Copy of Shipping bill will not be
printed and only 6 copies will be printed. Market enquiries about value will be
conducted in such cases and the final value would be determined either with the
approval of the Exporter or after issue of the Show Cause Notice in case the
Exporter contests the value determined. In such cases where samples are drawn
for the purpose of market enquiry, the copy of the Shipping Bill for claiming
DEPB would be generated after determination of value on the basis of market
enquiry and handed over to the Exporters after being signed by Appraiser /
Supdt. of Customs. In such cases wherever market value has been found to be
less than twice the credit claimed, the market value will be mentioned in the EP
Copy of Shipping Bill as under:-
"Market
value of the goods is Rs…….and credit not to exceed 50% of the market
value".
Samples may also be drawn for other purposes such as Chemical test, DEPB
entitlement etc. The procedure of Provisional Assessment shall be applicable
mutatis mutandis to above cases as well and the cases will be finalised after
necessary reports etc. are received and unprinted copy of Shipping Bill meant
for DEPB licence shall be released thereafter for printing.
21.9 DEPB
Credit entitlement: EDI-message of DEPB shipping bill data from
Customs and DEPB licence from DGFT has been established. Therefore, the DEPB
Licence shall be issued by DGFT on the basis of EDI message and the DEPB
licence shall be automatically registered in Customs System on receipt from
DGFT for utilization of the same for imports.
22.
EXPORT OF GOODS UNDER 100% EOU
SCHEME
22.1
The Exporters can get the export goods
examined by Central Excise / Customs Officer at the factory even prior to
filling of Shipping Bill. Self sealing facility is also available. He shall
obtain the Examination report in the form annexed as Annexure’C1’to this Public
Notice duly signed and stamped by the Examining Officer and Supervising Officer
at the factory. The export invoice shall also be signed and stamped by both the
officers at the factory. Thereafter the goods shall be brought to the concerned
Customs Warehouse for the purpose of clearance and subsequent "Let
Export". The Exporters / CHA shall present the goods for registration along
with Examination Report in Annexure 'C1', ARE-1, Export Invoice duly signed by
the Examining Officer and Supervising Officer at the factory, check list,
declaration in form Annexure 'A', Annexure 'C1' and other documents such as
document of transportation, ARE-1, etc. to the Examiner in the concerned shed.
After registration of goods, the shipping bill will be marked to an Examiner
for verification of documents and seal. If seal is found intact the Shipping
Bill will be recommended for LEO, which will be given by the Shed Appraiser.
However if seal is not found intact, the goods will be marked for examination
and LEO will be given if the goods are found in order.
23.
EXPORT OF GOODS UNDER THE EPCG/DES
SCHEME
23.1 The procedure for online transmission of
Licenses/Authorizations issued under Duty Exemption Scheme (DES) (except those
issued under Scheme Code 17) and Export Promotion Capital Goods Scheme (EPCG)
from DGFT to Customs through an Electronic Message Exchange System is
operational at this port in respect of DES / EPCG licences issued on or after
23.2 There is no need of registration of file
number / license number and obtaining a Customs Registration number at this
port. As the licenses issued under DES / EPCG will now be received online from
DGFT and would be available at this port, Importers would be required to
produce the hard copies of the licenses issued by DGFT along with bonds / LUTs
and execute BG in accordance with the provisions of the Customs Circular(s) in
force and as per the statutory requirements of the relevant Customs
Notifications, to the designated officer, at this port as this port is the port
of registration in the licenses, for raising debits in bonds / LUTs and
monitoring such bonds / LUTs. Importers are required to quote the license
number on the respective Import documents in case they intend to use the
licenses. No manual debits would be made in hard copies of licenses at the time
of assessment of Bills of Entry for imported cargo.
23.3. For monitoring of export obligation under licenses issued by DGFT
under above mentioned schemes, Customs would transmit online all such Bills of
Entry and Shipping Bills to DGFT wherever imports / exports have been affected
under licenses received online from DGFT under DES / EPCG schemes. DGFT would
transmit online an Export Obligation Discharge Certificate (EODC) in prescribed
format containing details of Shipping Bills to Customs which would also be made
available at this port. Based on this EODC, the designated officer at this port
would release the bonds / LUTs and the BG, if any, after causing necessary
verifications.
23.4.
For any amendment in licenses issued
under above schemes by DGFT, importer would obtain a log print of usage of
license in prescribed format. DGFT would process amendment(s) of license based
on log print of usage of license issued by Customs and transmit online the
necessary amendment(s) of license to Customs. No imports under such license
would be allowed after issuance of log print till the amendment message is
received from DGFT.
23.5. The
above procedure would be applicable in respect of file nos./
Licenses/Authorizations issued under Duty Exemption Scheme (DES) and Export
Promotion Capital Goods Scheme (EPCG) on or after
23.6 In
case of EPCG/DES (EXCEPT THOSE ISSUED UNDER Scheme Code 17) issued on or after 01.03.2009 there is no
need of any registration at this port. However, in case of EPCG/DES
issued prior to 01.03.2009 and DES issued Scheme Code 17, the exporters intending to file Shipping
Bills under the aforesaid schemes
including those under the claim for Drawback should first get their EPCG/
DES ( issued upto 28.02.2009 by the DGFT) registered with this port -------, which would be done by the
designated officer. The original EPCG/DES would need to be produced before designated officer for data entry. A
print out of the relevant particulars (Checklist) entered will be given to the
Exporter/CHA. The EPCG/ DES would need to be presented to the Appraiser/
Supt, , who would verify the particulars entered in the computer with the
original EPCG/DES and register
& verify the same in the EDI system.
The Registration No. of the EPCG/DES would be furnished to the Exporter/CHA, which would need to be
mentioned on the declaration forms (Annex D) at this port for export of goods.
It would not be necessary thereafter for the Exporter/CHA to produce the
original EPCG/DES for
processing of the export declarations.
23.7
All
the export declarations for EPCG/DES would be processed on the system by
the Appraiser/Supdt., Export Department and the AC/DC Exports. After the
declarations have been processed and accepted, the goods can be presented at
the Export Shed along with EPCG/DESfor examination and "Let
Export" as in other export goods. All exporters availing of the EPCG/DES
facilities are requested to immediately get their EPCG/DES registered
in the EDI System so that the export declarations are processed expeditiously.
23.8
Further, exporters availing of EPCG/DES
benefits in terms of various notifications should file the relevant
declarations in Annexure D along with Annexure- A.
23.9 It is further clarified as follows: -
a.
While giving details relating to EPCG/DES
operations in the form at Annex-D, the exporters/CHAs should indicate the
S.No. of the goods being exported in the Column titled "ITEM S.NO. IN EPCG/DES
PART E" OF Annex. D.
b.
If inputs mentioned in EPCG/DES only have been used in
the manufacture of the goods under export, in Column titled "ITEM SR.NO.
IN Advance Authorisation of Annex. D, the exporters/CHAs are required to give
S.No. of inputs in Part-C of the DES Book and Exporters need not fill up column
titled "DESCRIPTION OF RAW MATERIALS".
c.
If some inputs which are not in
Part-C of the EPCG/ DES have been used in the
manufacture of the goods under export and the exporter wants to declare such
inputs, he shall give the description of such inputs in column titled
"DESCRIPTION OF RAW MATERIALS",
d.
In the column "IND/IMP", the exporters are
required to write "N", if the inputs used are indigenous and
"M", if the inputs used are imported,
e.
In column titled "Cess Schedule Sl. No." the
relevant Serial No. of the Schedule relating to Cess should be mentioned
23.110 EXPORT OF GOODS UNDER DFIA SCHEME
The details pertaining to export
products i.e. input materials utilised as per SION should be clearly mentioned
at Annexure A at the time of filing.
24. Stuffing Report.: After the LEO the
Container shall be stuffed with the goods and a stuffing report shall be
entered in the System by the designated officer. The officer designated to
supervise stuffing of containers is expected to enter the stuffing report on
same day.
25. Filing of EGM : The shipping bills shall be finally closed on
receipt of Train Summary from the Custodian of ICD. The Custodian should
transmit the Train Summary of the containers moved out of ICD to gateway
port.The final EGM shall be filed by Shipping lines at the gateway port.
26. Monitoring of foreign exchange
realization:
(a) The exporters filing Shipping Bills (S/Bs) under drawback shall
furnish a declaration to the Assistant Commissioner/Deputy Commissioner
(Drawback) providing the details of all Authorized Dealers (AD), their
codes and addresses through whom they intend to realize the export proceeds.
Such a declaration shall be filed at each port of export through which the
exporter exports his goods. In case, there is a new
addition of AD, the same is to be intimated to the concerned Custom House at the
(b) The
system would generate on all Shipping Bills, the due date for submission of
BRCs.
(c)
The exporter shall submit a certificate from the Authorized Dealer(s) in
respect of whom
declaration has been filed containing details of the shipments which remain outstanding beyond the
prescribed time limit, including the extended time, if any, allowed by AD / RBI.
Such a certificate can also be provided by a Chartered accountant in his capacity as a statutory auditor of
the exporter’s account. A proforma
for furnishing such negative statement was enclosed as Annexure to the Board Circular 5/2009
dated 2.2.2009 (available at www.cbec.gov.in). Further, the
exporters also have the option of giving a BRC from the concerned authorized
dealer(s).
(d)
Such certificates shall be furnished by the exporters on a 6
monthly basis in respect of exports
which have become due for realization in the previous 6 months. For example,
for the six-monthly period of January- June 2008 (during which exports were
effected), the statement/BRC needs to be submitted after
(e)
(e) Such
certificates shall be filed by the exporter AD wise at each port. The relevant date
for filing certificates shall be calculated from the date of let export order
(LEO) which is the date when the export goods are permitted to be exported. An
endorsement on the exporters copy of S/Bill would be made specifying the due
date for realization of export proceeds.
(f)
T
(f) The system shall indicate
list of the shipping bills under drawback where the BRC/ negative statement has not been
furnished by the exporter within the prescribed date. The Assistant Commissioner /
Deputy Commissioner (Export) may
peruse such lists either for the entire Customs port or for an individual exporter by entering the IE
code of the exporter and accordingly initiate action to recover
drawback.
(g) The
BRC entry module gives three options for entering the details of foreign exchange realization.
(i)
If the exporter furnishes the BRCs as a proof of foreign exchange
realization, the officer will choose option (1)
and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be
deleted by the system from the list of shipping bills pending for realization of export proceeds.
(ii) If
the exporter produces a “negative statement” for a specified six monthly period
from the AD/chartered accountant
that no foreign exchange is pending realizationn for r tthe
exporter in the given period, the officer will choose option (2). The
system will automatically display the S/Bs pertaining to the given period on
screen and once the officer approves, all such shipping bills shall be deleted
from the pendency list.
(iii) If
the negative statement furnished by the exporter gives the list of S/Bs, for a
particular six month period, for which foreign exchange has not been realized
(and implication foreign exchange has been realized for all other S/Bs) then,
the officer will choose option (3). This will allow the officer to enter the
S/Bs for which
the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will
be deleted from the list.
(iv) The
BRC entry module also enables the Department to remove the list of S/Bs from
the pendency list if drawback is recovered subsequently. In such cases, the officer may choose option (1) and enter the order no./challan no. and date
and also the no. and date of all shipping Bills for which the drawback has been
realized. Thereafter, all such S/Bs will be deleted from the pendency
list.
27. The
system will indicate to the Assistant Commissioner/Deputy Commissioner
(Drawback) all cases of Drawback Shipping bills with LEO date falling on or
after 1.1.2008 if
the BRC/negative statement in the prescribed Annexure enclosed to the
Board’s Circular is not submitted by the exporter within the prescribed
period. Further, the exporters are required to furnish the BRCs/negative
statement in the prescribed Annexure in respect of all the Drawback Shipping
Bills having LEO dates from 1.1.2004 to 31.12.2007 (separately for each six
month period) within a period of four months from the date of issue of Board circular.
28.
GRIEVANCE HANDLING
28.1
The Assistant Commissioner/ Deputy Commissioner of Customs, ICD/CFS, may, may
be approached by exporters or their CHAs for settlement of any problems faced
at any stage of the export clearance.
28.2
Regarding Helpdesk
facilities the following may be noted:
a) ICEGATE
users would continue to interact with the Helpdesk at
011-23379020 and 011-23370133
or through icegatehelpdesk@icegate.gov.in.
This Helpdesk is managed by M/s Wipro.
b) Users
requiring any other clarifications regarding the new application may interact
with the toll-free Helpdesk
number
18002662232 or at si.helpdesk@icegate.gov.in.This
Helpdesk is
managed by TCS.
Users may also directly contact the following System Managers _______________ (Site name ___________) or the following designated
Customs officers in case of any difficulty:
(i)
Sh. R.L. Meena, Deputy
Commissioner – For ICD _________________________ Tel:___________________________
(ii) Sh. V.K. Mishra, Deputy
Commissioner - For ICD JRY, Kanpur
Tel: 0512 2232966.
. _________________________
Tel:__________________________
(iii) Sh. V.P. Singh, Assistant Commissioner - For ICD Chakeri, Kanpur
Tel: 0512- 2410609..
_________________________Tel:__________________________
Enclosures:
(i)
Annexure A to F.
(ii) Appendix 1
to 6.
(SANDEEP M. BHATNAGAR)
COMMISSIONER
CUSTOMS & CENTRAL EXCISE,
KANPUR.
Copy to :-
1.
The Director General,
Directorate General of Systems & Management Customs, Central Excise and
Service Tax, Samrat Hotel, 4th and 5th Floor,
Kautilya Marg, Chanakyapuri, New Delhi -110021.
1.
The Chief Commissioner,
Customs, Central Excise and Service Tax (Lucknow Zone), 7-A, Ashok Marg, Lucknow.
1.
The Commissioner (Appeals),
Central Excise, Kanpur.
1.
The Addl. Commissioner (Tech.)
/ Addl. Commissioner (P&V)/ Joint Commissioner (Audit),Central Excise,
Kanpur.
1.
The Deputy / Asstt. Commissioner Customs, ICD
Agra / JRY Kanpur / Chakeri Kanpur/ Central
Excise Division I/II/III Kanpur/Agra/Jhansi.
1.
All Branches of the Hdqrs.
1.
PA to the Commissioner,
Central Excise, Kanpur.
1.
Shri Vivek Gupta, NIC
Co-ordinator for placing Public Notice on website.
1.
The Managing Director U.P.
Export Corporation, Kanpur.
1.
The CONCOR ICD
Agra / CONCOR ICD JRY, Kanpur / CWC Chakeri, Kanpur
1.
All members of RAC/PGC.
1.
The Chamber of Commerce &
Industries, Kanpur.
13. Guard file/ Notice
Board.
SUPERINTENDENT (CUSTOMS )
CENTRAL EXCISE, KANPUR.
COMMISSIONER OF CUSTOMS