| 2.0 |
The Bills of Entry in respect of the following types shall
be processed under ICES(Imports) -
- Export Promotion Schemes - DEEC, DFRC, EPCG, REP etc.,
- End Use Bonds for exemptions
- End Use Undertakings for exemption
- Re-Export Bonds for exemptions subject to re-export of
imported goods
- Closure of Bonds/Undertakings
- Assessment of goods covered by Sub-headings 5513.23, 5513.39
& 5514.21 of CTH
The procedure to be followed for the above categories of Bills
of Entry in respect of the Indian Customs EDI System(Imports)
at Air Cargo Complex, Bangalore shall be as follows:
|
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| 3.0 |
Processing of Bills of Entry under Export Promotion Schemes
Bills of Entry relating to Export Promotion Schemes like DEEC,
DFRC, EPCG, etc. which require a import licence for availing
benefits of these exemption schemes will be processed under
ICES(I). The following procedure shall be followed: |
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|
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| 3.1 |
Registration of Licence
Before filing of a Bill of Entry(B/E) under any such Export
Promotion Schemes the related import licence will be required
to be registered on the system. Data entry of the licence
details will be made at the MSIL Service Center. For ease
of data entry, details of the licence will be furnished
by the licence holder in a specified format prescribed
at Annexure-I enclosed to this Public Notice. The form
is common for all types of licences. Some of the fields
may not be applicable to a licence. Hence, only relevant
details should be filled. Receipt of the Importer Exporter
Code by the Customs Server at the Bangalore Air Cargo
Complex will be prerequisite for licence registration.
If any information which is necessary for a particular
type of licence, is left unfilled, the system will not
accept such incomplete information for registration of
licence. The system will maintain ledger in respect of
total face value, item wise quantity and value and credit
for the same will automatically be created on registration
of licence and debits will be made by system when electronic
Bill of Entry(B/E) are processed, Release Advice(RA) is
issued, manual Bill of Entry(B/E) is debited or reduction
is made by amendment. To avoid any inconsistency and invalidity,
the system will sum the value of all items and compare
it with the face value of the licence. If the sum is greater
than face value of licence, the system will not permit
registration. The value will always be CIF for Imports
and FOB for Exports. Where the value is in foreign currency
it should be in only one currency and not in multi-currency.
The licence holders should therefore, check these details
in their licences and ensure that the same are correct
before presenting the licence for registration. The licences
with incorrect details will be rejected by the system
and cannot be used for availing exemption from duty and
clearance of goods. Such licences should be corrected
by the DGFT office concerned before presenting to ICES(I)
for registration. |
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3.1.1 |
The licences which have already been partially utilized
will not be registered on the system and will continue
to be handled on the manual mode. |
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3.1.2 |
After successful entry of licence details, a check list
will be printed by the Service Center operator and given
to the licence holder for confirming the correctness of
the data entered. Service Center operator will carryout
corrections if any and will return the checklist to the
licence holder. |
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3.1.3 |
Licences should not be sent by post or through a letter
to custom house but should be presented by a person who
shall get the data entry done, verify the correctness
of data on the check list and shall present the licence
to the designated officer for registration and take possession
of the same after registration. |
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3.1.4 |
Charges for data entry of licence and printing of checklist
and making corrections in the data shall be collected
by the Service Centre Operator at the rate of Rs.40/-
per licence, irrespective of the number of items in the
licence. |
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| 3.2 |
Acceptance & debit of bonds
Where the export obligation has not been fulfilled and
option 'N' has been entered in the field ' Exp. Oblg:',
the system will ask for entry of bond number. Hence, if
export obligation has not been fulfilled, the respective
category of bond should be registered before registration
of licence / RA. |
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3.2.2 |
The bond and bank guarantee will be accepted, registered
and debited as per procedure already notified in Public
Notice 19/2002 dated 29-1-2002 issued by this Commissionerate. |
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3.2.3 |
The Bond registered against a licence / RA will be utilized
only in respect of clearances against that licence and
at the time of filing Bill of Entry(B/E) electronically
the bond will automatically be debited by system for the
amount of duty foregone. |
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3.2.4 |
Bond types for export promotion schemes are as under:
| Scheme |
Bond type |
| EPCG |
EC |
| DEEC |
DE |
| DFRC |
DE |
| REPL |
DE |
|
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|
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| 3.3 |
Registration of incoming Release Advice(R/A)
Incoming Release Advice will be registered for the given
value and quantity in the same manner as the respective
licence. Partially utilized RAs will continue to be handled
manually. |
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3.3.2 |
After successful entry of details, a checklist will
be printed by the service center operator and given to
the RA holder for confirming correctness of the data entered
in the system. Service center operator will make correction
if any and will return the checklist to the RA holder. |
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| 3.4 |
Submission of Licence/RA on the system
The Licence/ RA holder will present the check list of
the licence/RA along with original documents to the designated
officer authorized to exercise option of submission of
licence/RA in the system. The designated officer will
compare the details entered in the system with the original
licence/RA. If the details are correct and the designated
officer is satisfied about the admissibility of registration
of licence he will submit the licence on the system on
the basis of the job number of the check list. The system
will generate a Licence Registration Number. This registration
number and date should be endorsed in bold on the original
licence/RA. After registration, the documents may be returned
to the party and copies thereof alongwith the original
checklist duly signed by the licence/RA holder may be
kept in the office file for record. RA will be registered
only on the basis of customs copy of the RA. After registration
, customs copy and importer's copy of RA will be defaced
by the designated officer |
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| 3.5 |
Issuing Release Advice against a licence
Release Advice will be issued for utilization of a licence
at any other customs station. Details for obtaining Release
Advice shall be furnished in the Format given at Annexure-III
to this Public Notice. Data entry will be done at the
service center. A check list will be printed by the service
center operator and given to the holder of the licence.
The correctness of the data will be confirmed by him.
Corrections if any will be carried out by the service
center operator and a fresh print of corrected checklist
will be given to the holder of licence. The holder of
the licence will sign on the check list and present the
same to the designated officer for issue of the RA. The
designated officer will verify the details from the original
licence and satisfy himself about admissibility of issue
of RA. The option to issue the RA may be exercised in
the system. The system will generate RA No. and three
copies of the RA will be available for print. The check
list signed by the holder of licence and the office copy
of the RA will be retained by the designated officer for
record. Importer's copy and Custom's copy of the RA will
be issued to the holder of licence and the Customs Station
where RA will be utilized for clearance of goods. No amendment
of RA will be permitted after it has been issued by system.
Fresh RA can be obtained for any further quantity/ value
or the licence can be re-credited by entering unutilized
RA. No RA will be issued manually. |
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| 3.6 |
Debiting of licence
Licence will be automatically debited in respect of Electronic
Bills of Entry(B/E) and Electronic Release Advice. For
debiting manual Bills of Entry(B/E) the figures of value
and quantity will be entered by the Appraiser in the system
through a Menu for this purpose. Entries of debits on
the hard copy of the licence will be made by the importers
and certified by the Appraiser as usual. |
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| 3.7 |
Exemption for Spare Parts under EPCG
Scheme
The system will create a ledger of face value and item
wise value & quantity. |
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3.7.1 |
Item S.No. '0' has been created for spare parts against
EPCG licence. 20% of the CIF of the goods debited to a
licence will be credited by the system as value permissible
for import of spares under exemption notification against
EPCG licence. This value of spares will be within the
total face value of the licence i.e. the sum of value
of all items including value of spares imported against
EPCG licence will not exceed the total face value of licence. |
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3.7.2 |
No credit of value will be given for spares in case
of imports against RA. RA is required to be obtained for
spare parts also. If it is first import no RA will be
admissible for spares. |
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| 3.8 |
Amendment of licence after registration
Amendment in the licence data after registration can only
be made by the designated officer. If the amount of value
and quantity sought to be reduced is less than the unutilized
balance available in the licence, amendments for reduction
of value and quantity will not be permitted by the system.
The system will give credit to quantity or value in the
case of increase and will debit the quantity or value
in the case of reduction. Therefore, only incremental
or decremental quantity or value should be entered
in respect of increase or reduction. Licence status code
at the time of registration will be '0'. The licence
if suspended or cancelled after registration, the designated
officer shall amend the status code to '2', '3'
and '4' for cancellation, suspension
and reinstatement respectively. |
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| 3.9 |
Filing of Bill of Entry
No changes in the format for declaration at service center
for data entry of Bill of Entry are being made. |
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3.9.1 |
Licence Registration . Number., Registration Date details,
value and the quantity should be furnished in the respective
column at S. No. 39.D of the format already indicated
in the Public Notice 34/2002 dated 22-02-2002 issued earlier
by this Commissinerate.Sl.No.39 D of the Bill of Entry
format is reproduced below for convenience.
| Item No |
Addl Duty
ExmPublic
Notice.Requested
Y/N |
Notification / Sl.No. |
Licence Regn. No. |
Licence Regn. Date |
Debit Value (Rs.) |
Debit Qty. |
Unit |
ItemSl. No. in Licence |
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
|
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3.9.2 |
Unit of measurement of quantity will be same as per
the licence. In case the unit of measurement in the invoice
is different from the one in the licence, for the purpose
of debit in the licence the quantity should be converted
in to same unit of measurement as in the licence. For
spare parts against EPCG licence S.No. of item will be
'0'. Hence, for availing benefits of exemption notification
in respect of spares, Item S.No. '0' should be indicated
in column 9 of the format indicated above. Against a single
item in the Bill of Entry (B/E) only one licence will
be debited. If the Quantity and/or the value in the licence
is not sufficient to cover whole quantity and/or value
of an item in the invoice, the invoice quantity should
be split into separate items in the Bill of Entry (B/E)
for debit against another licence or for normal assessment. |
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3.9.3 |
Bond/BG details should also be provided where ever so
required. |
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3.9.4 |
After successful entry of data of the Bill of Entry
(B/E) in the system, a check list will be printed by the
service center operator and given to the importer / CHA.
The importer/ CHA will check the details entered in the
system and errors if any pointed out to the service center
operator for carrying out corrections in the system. The
CHA/ importer before returning the check list to the operator
for submission of Bill of Entry (B/E) in the system should
ensure that licence details are also correct. The operator
will exercise option of submission of Bill of Entry (B/E)
in the system. After submission of the Bill of Entry (B/E)
in the system a check list of submitted Bill of Entry
(B/E) should be obtained by the CHA / importer from the
service center operator. This check list will incorporate
Bill of Entry (B/E) number and item/licence wise details
of debit of qty., value and duty forgone for debit in
the Bond etc. |
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| 3.10 |
Assessment of Bill of Entry (B/E)
All the Bills of Entry will be appraised in Group 7. For
ease of distribution of various category of documents
among the officers a provision has been made in the system
to create any one or more of sub-groups in respect of
the following Exim Scheme Codes:
| Group Name |
Exim Scheme Code |
| 7 A |
13,14 & 20 |
| 7B |
6 & 7 |
| 7D |
1,2,3,5 & 17 |
| 7G |
11 & 12 |
| 7R |
18 |
| 7N |
8 & 9 |
| 7U |
21 |
| 7 |
All in respect of which no sub-group
created. |
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3.10.1 |
The System Manager may create sub-groups depending upon
the load of documents. All the Bills of Entry in respect
of schemes for which no sub-group is created will be routed
to main Group 7. |
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3.10.2 |
The CHA / importer should present the check list obtained
after submission of the Bill of Entry (B/E) to the designated
officer along with all the required documents and the
related licence and DEEC. The designated officer will
check the correctness of details of licence/DEEC etc.
and also ensure that any amendments made in the licence
/ DEEC subsequent to registration of licence, have also
been entered in the system. If the Assessing officer is
satisfied regarding the eligibility of exemption under
the relevant notifications and the licence is otherwise
valid to cover the goods in question, he may assess the
Bill of Entry (B/E)on system. |
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3.10.3 |
The Assessing officer can remove the notification and
deny the benefits of exemption. The debits of licence
will automatically reverse. |
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3.10.4 |
The Bill of Entry (B/E) after assessment will be audited
by the designated Auditor and finally approved by the
AC/DC Group-7. The procedure of assessment will be similar
to DEPB imports. |
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3.10.5 |
In respect of a manually assessed bill of entry details
of value and quantity will be debited in the system by
the officer at the time of assessing a Bill of Entry (B/E)
and a print of details of debit will be taken for records. |
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| 3.11 |
Printing of the assessed Bill of Entry
(B/E)
After assessment, a print of assessed copy of the Bill
of Entry (B/E) will be taken by the importer/CHA from
the service center. This print of Bill of Entry (B/E)
will contain duty payment challan if duty is payable and
statement of debit of licence for value/quantity and debit
of bond for duty foregone in respect of each item. The
figures of these debits should be endorsed on the hard
copy of the licence/DEEC. |
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| 3.12 |
Examination/Out of Charge
Procedure for goods registration, examination, out of
charge and printing of Bill of Entry (B/E) after out of
charge will continue as per the existing procedure. |
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| 3.13 |
List of Notifications available for exemption
under above schemes.
Serial Number of the item in the notification indicated
below are created for relevant rate of duty chargeable
under notification and may differ from actual Serial Numbers
in the Notification. Serial Numbers indicated below only
should be used for data entry.
| Notfn. No. |
S.No. of item in Notfn. |
Schemecode |
Scheme name |
Exempted rates of duty |
| Basic% |
CVD% |
SAD% |
| 044/2002 |
1 |
11 |
EPCG |
5 |
0 |
0 |
| 049/2000 |
1 |
11 |
EPCG |
5 |
0 |
N/A |
| 028/97 |
1 |
11 |
EPCG |
10 |
0 |
N/A |
| 029/97 |
1 |
11 |
EPCG |
0 |
10 |
N/A |
| 029/97 |
2 |
12 |
EPCG |
0 |
0 |
N/A |
| 110/97 |
1 |
11 |
EPCG |
15 |
0 |
N/A |
| 111/95 |
1 |
11 |
EPCG |
0 |
10 |
N/A |
| 111/95 |
2 |
12 |
EPCG |
0 |
0 |
N/A |
| 122/93 |
1 |
11 |
EPCG |
15 |
0 |
N/A |
| 160/92 |
1 |
11 |
EPCG |
15 |
0 |
N/A |
| 160/92 |
2 |
11 |
EPCG |
25 |
0 |
N/A |
| 047/2002 |
1 |
05 |
Adv.lic. Deemed export |
0 |
0 |
N/A |
| 051/2000 |
1 |
03 |
Adv.lic. |
0 |
0 |
N/A |
| 050/2000 |
1 |
05 |
Adv.lic. Deemed export |
0 |
0 |
N/A |
| 048/99 |
1 |
17 |
Adv.lic( Annual) |
0 |
0 |
N/A |
| 077/98 |
1 |
01 |
Adv.lic. ( A.U.) |
0 |
0 |
N/A |
| 036/97 |
1 |
09 |
Imprest lic. |
0 |
0 |
N/A |
| 031/97 |
1 |
03 |
Adv.lic |
0 |
N/A |
N/A |
| 030/97 |
1 |
01 |
Adv.lic. ( A.U.) |
0 |
0 |
N/A |
| 149/95 |
1 |
03 |
Adv.lic |
0 |
0 |
N/A |
| 148/95 |
1 |
03 |
Adv.lic |
0 |
0 |
N/A |
| 107/95 |
1 |
03 |
Adv.lic |
0 |
0 |
N/A |
| 080/95 |
1 |
03 |
Adv.lic |
0 |
N/A |
N/A |
| 079/95 |
1 |
03 |
Adv.lic |
0 |
N/A |
N/A |
| 104/93 |
1 |
03 |
Adv.lic |
0 |
0 |
N/A |
| 204/92 |
1 |
03 |
Adv.lic |
0 |
0 |
N/A |
| 203/92 |
1 |
03 |
Adv.lic |
0 |
0 |
N/A |
| 046/2002 |
1 |
18 |
DFRC |
0 |
N/A |
0 |
| 048/2000 |
1 |
18 |
DFRC |
0 |
N/A |
0 |
| 041/99 |
1 |
8 |
REP. Lic. |
0 |
0 |
0 |
|
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| 4.0 |
Bonds / Undertaking/ Re-export bond for conditional exemptions
Where the benefit of exemption under a notification is subject
to execution of End use bond, Undertaking or Re-export bond,
it would be necessary to register the respective type of bond
in the system before filing of the Bill of Entry (B/E). The
bond will be registered by the importer specifically for a notification.
Details of the bond in respect of each notification should be
furnished at SNO. 18( See Public Notice 34/2002 dated 22-02-2002)
in the format for declaration at Service Centre for data entry
of Bill of Entry (B/E). The system will automatically debit
the respective bond for amount of duty foregone on the basis
of claim of exemption made for items in the Bill of Entry (B/E)
under a notification. |
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| 4.2 |
For this purpose, a directory has been created
in the system for the notification and Serial Number of
item in the notification which require execution of end
use bond, undertaking or re-export bond for availing exemption.
Exemption under such notification will not be permitted
by the system if respective bond/undertaking number has
not been entered at the time of data entry of Bill of
Entry (B/E). Therefore, all the importers who are claiming
benefits of such exemption notifications should get respective
bond accepted and registered in the system as continuity
bond of that category in respect of each notification
separately. The bond registered for one notification cannot
be utilized for another notification. |
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| 4.3 |
Bond Codes for the types bond are as under:
| Bond type |
Bond code |
Bond Regn. No. |
| End use bond |
EU |
|
| Undertaking |
UT |
|
| Re-export bond |
RE |
|
|
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|
|
| 5.0 |
Certificate from Central Excise Authorities
Where the exemption notification provides for production of
a certificate from the jurisdictional Central Excise authorities
in terms of Customs( Import of Goods at Concessional Rate of
Duty for Manufacture of Excisable Goods ) Rules, 1996 the same
should also be registered in the system. For this purpose, the
certificate obtained from the central excise office shall be
produced to the respective Assessing Group in the Customs House
before filing the Bill of Entry (B/E). The designated officer
in the assessing group shall register the same in the system
in the same manner as the bonds are registered. The system will
generate the registration number. This registration number should
be communicated to the importer and the original certificate
shall be retained in the Assessing Group. |
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| 5.2 |
Registration number shall be indicated at
Sl.No. 18 ( c ) in the Format for Bill of Entry (B/E)
data entry. |
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|
| 5.3 |
Against one Bill of Entry (B/E) only one
certificate should be used. The certificate shall be utilized
against all such notifications requiring Central Excise
Certificate. At the time of assessment, the officer may
verify details of goods covered by the certificate and
Bill of Entry (B/E) on the basis of original certificate
retained in the group. A print of statement of items assessed
on the basis of certificate can be obtained for making
a reference to issuing Central Exice Authority. |
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| 6.0 |
Certificates from other authorities.
Certain notifications require certificates for eligibility of
exemption from various other organizations like Ministry of
External Affairs, Defence etc. Such certificates can be entered
in the system under the category of Misc. Certificates(MC).
The following details will be entered;
MC number and date
Issuing authority and address.
Such certificates can be viewed by Assessing Officer and also
will be printed on the Bill of Entry (B/E) for verification
in the Shed/Docks. |
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|
| 7.0 |
List of exemption notifications requiring Bond/Undertaking
etc.
Exemption notifications and the related Serial Numbers of items
which require bond/ undertaking / Central Excise certificates
/ or other miscellaneous are annexed to this Public Notice (
Annexure - II ). However, if any of the notifications or any
of its Serial Number are missing in the above list or any fresh
notification is issued having such conditions or deleting existing
conditions, the same may be updated in the system by the designated
officer authorized to amend the directories. |
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| 8.0 |
CLOSURE OF BOND/UNDERTAKING
The bond or undertaking would be closed by the AC/DC Bond. When
the conditions of the bond/undertaking are complied with, the
designated AC/DC dealing with the bond will enter the Bond No.,
and the system will display all the Bills of Entry and related
Item Sl.Nos. in respect of which the bond has been debited.
If the conditions of the bond have been satisfied the option
to close the bond may be exercised item by item. When all the
items against which respective bond has been debited are closed,
the bond can be cancelled. However, if the Sl.No. of items are
closed and the bond is not cancelled, the same will continue
to be used if there is a balance in bond amount and validity
period has not expired. All the documents on the basis of which
the items are closed bond is cancelled will be kept in the related
bond file for the purposes of record. |
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| 9.0 |
Assessment of goods under Sub-headings 5513.23, 5513.39
& 5514.21 of Customs Tariff.
Aforesaid headings of Ist Schedule to Customs Tariff Act, 1975
impose duty on the basis of value or weight in KGS or area in
SQM of the textile fabric covered under the said sub-headings
and the duty chargeable will be the highest among the duties
so determined on the basis of above mentioned three entities.
It is therefore, necessary to capture quantity. in KGS and also
the quantity. in SQM in addition to the value of such goods.
Provision has been made in the system to enter quantity in KGS
and quantity in SQM in respect of the above sub-headings. The
system will calculate duty on value, on KGS & on SQM and
will determine the highest among the three amounts. The highest
amount will be taken for levy of duty. The following Table 39-B.1
after Table 39. B(classificatin details) will be added in Appendix-A
of Public Notice 34/2002 dated 22-02-2002.
Table 39-B.1 For QTY in units of measurement other than declared
in Col. 6 at 'A' above when duty is based on different quantities.
(1) Invoice Serial Number [ ] (2) Actual Invoice Number
[ ]
ItemNo.
(1) |
CTH
(2) |
QTY in KGS
(3) |
QTY in SQM
(4) |
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|
In case the quantity of goods in the invoice is in KGS as declared
in Table 'A' under 'Details of Description of Items' col. (3)
in the above table should be left blank and only qty in SQM
in col. (4) above should be indicated. Similarly, if the invoice
qty is in SQM, then only quantity in KGS in col. (3) should
be indicated and col. (4) should be left blank. However, if
the quantity in the invoice is in units of measurement other
than KGS or SQM, in that case the quantity in KGS and SQM should
be indicated in columns (3) & (4) respectively. |
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|
(A.P.SUDHIR)
COMMISSIONER OF CUSTOMS |
|
