Public Notice No.
Sub:– Launch of the Indian Customs EDI System (ICES 1.5)-Reg.
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 , will commence with effect
Container Freight Station
. As part of the implementation
of CBEC’s IT Consolidation Project, the EDI operations at ICD
_______ __ would
be on ICES 1.5
software, developed by NIC,
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.
. he computerized processing of shipping bills would 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
The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI System shall be as follows: -
Under the EDI System the Shipping Bill 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 exporter- Import Export (IE) Code being issued to the exporters by DGFT, details of which are transmitted online to on daily basis. ICES automatically register 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.
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
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 . 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.
3.5 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
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 ICD
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
i) A declaration of all particulars in the SB in the format placed at Annexure - A
ii) Copy of Invoice
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
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.
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.
Declarations would be accepted at the Service Centre from
to ……..hrs. Declarations received up to ……. .hrs will be entered in the computer
system on the same day.
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.
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.
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:
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 Para .1 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. 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
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.Ex 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 However, if the goods are examined at the request of exporter out side the Customs area a fee as prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, shall be charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried out irrespective of the fact whether the examination/sealing of container is within working hours or outside working hours.
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
13.1 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.
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
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
For export items, which are subject to export cess, the cess shall be applied by
the System on the basis of
20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK
The scheme of computerised processing
of Drawback claims under the Indian Customs EDI System-Exports will be
applicable for all exports through ICD
20.2 The exporters who intend to export the goods through ICD
under claim for Drawback are advised to open their account with the bank as
stated in .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 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
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 other CBS 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.
20.9 Supplementary Drawback Claims:
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 Drawback. The
Appraiser / Supdt. (DBK) shall process claim online submit it for approval by
AC/DC ( DBK)
, the existing procedure should be followed for the licences issued prior to above date.
21. 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. 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. 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. 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/Supt. 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
5. Exchange Control Copy : For negotiating
documents in bank
TR-2 Copies :
21. 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. 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. 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:-
value of the goods is Rs…….and credit not to exceed 50% of the market
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. 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.
23.6 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.
Further, exporters availing of EPCG/DES
benefits in terms of various notifications should file the relevant
declarations in Annexure D along with Annexure
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
1 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.
2. 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.
2. 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, thereis a new
addition of AD, the same is to be intimated to the concerned Custom House at the
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)
he system shall indicate
list of the shipping bills under drawback where the
the exporter produces a “negative statement” for a specified six monthly period
n r the
exporter in the given period, the officer will choose option (2).
(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
The Assistant Commissioner/ Deputy Commissioner of Customs, ICD/CFS
be approached by exporters or their CHAs for settlement of any problems faced
at any stage of the export clearance.
Regarding Helpdesk facilities the following may be noted:
a) ICEGATE users would continue to interact with the Helpdesk at. This Helpdesk is managed by M/s Wipro.
Users may also directly contact System Manager
_______________ (Site name ___________ ) or the following designated
Customs officers in case of any difficulty:
____________ _____________ Tel:___________________________
. _________________________ Tel: _ _________________________
COMMISSIONER OF CUSTOMS