OFFICE OF THE COMMISSIONER OF CUSTOMS (GENERAL)
2ND FLOOR, NEW CUSTOM HOUSE, BALLARD ESTATE,
No. : S/26-Misc-141/2003 CFS M (I)
DATE : 03/11/2004
PUBLIC NOTICE NO. 69
Subject :- Computerized Processing of Bills of Entry
under the Indian Customs EDI System -
Imports (ICES/I) at CFS, Mulund, Mumbai.
It is brought to the notice of all the Importers/CHAs and members
of the Trade that computerized processing of all types of Bills
of Entry under EDI system will commence shortly at CFS, Mulund.
The exact date on which the Indian Customs EDI System (Imports)
would commence and the date from which this Public Notice takes
effect shall be notified later.
2. However, B/Es in respect of the following type of goods shall
continue to be processed manually under the existing procedures.
(i) Diplomatic goods.
(ii) Goods under transhipment.
(iii) Goods falling under Chapter 22 of the Customs Tariff.
(iv) Ship stores
3. Importers/CHAs are required to register their IEC codes, CHA
licence numbers in the Customs Computer Systems before an EDI bill
of entry is filed. For registration purpose, Importers/CHAs can
approach the Customs counter at Service Centre at CFS, Mulund (East),
with original documents. The format of the declaration forms to
be given by the importer and CHA is given at Annexures 1 and 2.
4. In the beginning, B/E will be entered in the system at the
Service Centre at CFS, Mulund (East) (herein after referred to
as “the Centre” ). Later on, option of filing the Bill
of Entry through ICEGATE would be made available. In that case,
the Shipping lines, Steamer agents, importers or CHAs can electronically
file IGMs, B/Es from anywhere through Internet. Procedure for this
purpose would be notified separately.
5. IMPORT GENERAL MANIFEST:
The Shipping lines or other persons as envisaged under section
30 of the Customs Act, 1962 shall submit the Sub Import General
Manifest (SIGM) through the service centre at CFS, Mulund (East)
on all working days from 10 A.M to 04.30 P.M. The Proforma for
the SIGM would be the same as prescribed in the Import Manifest
(Vessels) Regulations, 1971. A checklist would be generated by
the Service Centre which would be verified by the authorised
representative of the Shipping line and given for submission
after corrections, if any.
It may be clarified that the SIGMs to be submitted would have
the complete details as are being given presently by the Shipping
lines in manual filing of the documents.
5.1 Apart from filing of SIGMs through service centre, the Shipping
lines would continue to file a copy of the SIGM with the Manifest
clerk to enable processing of bills of entry not cover under EDI
6. CARGO DECLARATION (B/E):
6.1 The CHA shall file a declaration for clearance of cargo in
Annexure I (instead of B/E) at the Service Centre. The importer
may file the declaration himself but he will require prior permission
of the Assistant/Deputy Commissioner. The representative of such
importer will carry the authority letter from the authorised signatory
of the importer and shall thereafter indicate their name and designation
in the declaration and would be required to submit documentary
evidence to establish their identity.
6.2 The schedule of charges for data entry in the Centre shall
be as follows :-
|Entry of Annexure I having up to 5 items
|Each additional block of 5 items
| Entry of IGM
|Third copy of check list
|Charges for additional query
Note : These charges include cost of
data entry, stationery and reply up to two queries.
6.3 Certified copies of invoice and packing list shall be enclosed
along with Annexure I.
6.4 The system would accept Annexure I only if it finds that the
SIGM No. and Bill of Lading. match the corresponding line number
of the IGM. The system will accept only one declaration against
a line number. If the declaration is not accepted, the CHA/ importer
should verify the particulars.
6.5 Once the SIGMs are filed in the Customs Computer System, whenever
a bill of entry pertaining to any line in the said IGM is filed,
the system will cross verify the details of IGM Nos., the bill
of lading etc. and the bill of entry would be accepted only if
the relevant particulars match with those in the SIGM. If any bill
of entry is not accepted by the system, the importers/CHAs should
verify whether the IGM Nos. or the Bill of lading Nos. has been
correctly furnished in the Annexure I submitted by them. The bills
of entry would be accepted by the System only if correct particulars
of the IGM and the Bill of Ladings have been indicated.
6.6 The claim for assessment shall be made against each item of
the invoice. If there is more than one invoice, information shall
be furnished for each item invoice-wise i.e. complete information
of items in one invoice must precede information of items in the
6.7 If the particulars of classification are same for the next
item, the word “do” will be accepted by the system.
6.8 ITC (HS) Nos. & CTH shall be indicated in eight (8) digits
and CETH in six (6) digits, without any decimal in between (e.g.
85011000 and not 8501.1000). Notification number shall be indicated
in three (3) digits followed by the issuing year (e.g. 201/81,
083/93). Moreover, the notification no. indicated shall be the
parent one and not the amending notification.
6.9 In respect of goods for which benefit of notification is claimed,
against the entry ‘Generic Description’ in Annexure
I, list No. and the serial no. of the list shall be mentioned
in addition to the generic description of the item. The Centre
Operator will feed first the list no. and serial no., and if
there is space left, generic description of the item.
For example, Nebulizers are covered by S. No. 244 of the Table
of Notification No. 23/98 (list 22, Sr. No. 19). This entry would
be described as: -
Generic Description CTH Notfn./Year, Sr. No
L22/19, Nebulizers 9018 23/98, Sr. No. 244
6.10 Annexure I shall be accepted only if it is complete in all
respects and is legible. The declarations can be presented at the
Service Centre between 10 A.M. to 4.30 P.M. on all working days
and it will be entered in the system on the same day.
6.11 The Centre Operator shall carefully enter the data entered
in Annexure I and hand over the resultant check list to the CHA
/ Importer for confirming the correctness of entries. The CHA/Importer
would make the corrections, if any, sign the checklist and return
it to the Operator. The Operator shall make corrections in the
corresponding data and submit the revised checklist to the CHA/Importer
for re-confirmation. This process would be repeated till the CHA/Importer
signs a clean checklist in token of correctness of the entered
6.12 The Operator shall submit the authenticated electronic checklist
to the system. The system will then generate a B/E. No., which
would be endorsed on the printed checklist and returned to the
6.13 The Operator shall retain the original Annexure I and pass
them on to the EDI Cell periodically.
7. SYSTEMS APPRAISAL
7.1. Bill of Entry in respect of the
items under System Appraisal would be assessed by the System immediately
on their submission
and a print out will be available to the CHAs/ Importers for getting
the goods examined, if required and for out of charge. All the
Bills of Entry which ar appraised by the ‘System’ would
be audited before being given out of charge. In so far as the NMI/DEC
cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96
dated 23.07.96, 023/98 dated 2.06.98) are concerne, the debiting
in the Pass Book etc. would be required to be done by the Appraiser/
Superintendent in the Import Shed. Examination of such goods would
be carried out as prescribed norms. The system appraisal Scheme
is a Notification based Scheme and not description based. If the
Appraising Officer (Audit) finds that the Bill of Entry is not
fit to be cleared under System Appraisal Scheme he may forward
the Bill of Entry back for regular assessment.
8. SECOND CHECK APPRAISEMENT
8.1 The electronic B/E will be assessed on the basis of the claims
made in Annexure I. In case the Assessing Appraiser/Superintendent
does not agree with the claim regarding tariff classification,
notifications, declared value etc., he shall raise a query in the
system. On approval by the AC (Group), the query will be printed
in the Centre for being passed on to the CHA.
8.2 Replies to the queries will be submitted in the Centre who
will transfer it to the system. In case the importer agrees with
the classification/valuation proposed by the assessing officer,
the B/E would be assessed accordingly.
8.3 In case Assessing Appraiser or AC/DC, as the case may be,
agrees, ab-initio or on receipt of the reply, with the claim made
by the importer, the system will print Customs copy of B/E along
with three copies of TR-6 challan.
8.4 In case AC/DC does not agree, principles of natural justice
would be followed before finalizing the assessment.
8.5 In the case of system and second check appraisals, the CHA,
after obtaining the location of the goods from Custodian, shall
present the B/E at the Examining Officer/Inspector in the import
9. FIRST CHECK APPRAISEMENT
9.1 In the case of first check examination order, at the data
entry stage, the appropriate column in the B/Entry format should
be flagged ‘Y’ and the reasons for the request for
the first check should also be duly entered. With the introduction
of this facility, first check requests will no longer be entertained
manually except in cases where the importers do not have any information
regarding description/value of goods (Sec. 46(1) cases).
9.2 In case first check examination order is required (whether
on request of the importer or ordered by the Assessing Appraiser,
on approval by AC/DC), the system will print a copy of the un-assessed
B/E along with the examination order and other instructions. The
print out will be handed over to the CHA, who appends his signatures,
confirming the facts in the B/E.
9.3 After the examination is completed, the Assessing Appraiser/Superintendent,
with the approval of AC/DC, assess the B/E in the system. Immediately,
the system will print Customs copy of B/E along with three copies
of TR-6 challan.
10. AUDIT :
All the Bills of entry which are appraised by the ‘”System” would
be audited before being given “out of Charge”. While the auditor
would be auditing the Bills of entry assessed by the officers on the EDI system,
he would, in addition, also audit Bills of entry which have been assessed by
the “System”. This procedure will be followed in respect of all
Bills of entry, which have been assessed by the “System”.
All the bills of entry where the assessable value is more than Rs.1,00,000/-
will thereafter go to AC/DC for countersignature.
11.1 Enquiries about the status of any B/E may be made at the
Enquiry Counter of the Centre or the Kiosk placed therein. The
status of the Bill of Entry can also be checked on www.icegate.gov.in
after the ICEGATE facility is made available
11.2 In case of objections/queries, a print of the same will be
given to the CHA/ Importer on a written request. The CHA/Importer
may furnish his reply in writing. The reply shall be entered in
12. PAYMENT OF DUTY
12.1 After the assessment is completed and the print of the assessed
Customs copy of the B/E obtained by the CHA/Importer at Service
Centre, the CHA shall present the copies of the TR-6 challan to
the Bank for payment of duty.
12.2 Under the system, Customs duty and other dues would be collected
at the Bank of India, branch at CFS, Mulund (East). The Bank is
linked with the system and will transfer the duty amounts to the
Customs Head of Account.
12.3. The CHA shall present three copies of the TR-6 challan to
the Bank for payment of duty. The Bank shall verify the particulars
in the TR-6 challans from the system enter the particulars of receipt
of amount in the system and return two copies of challans duly
stamped and signed to the CHA. The bank will retain one copy.
12.4. Importers can pay the duties/dues by cash, DD or both. However,
it would be advisable to open accounts in the bank and give standing
instruction to them to debit the Customs duty from their accounts
for credit to the Customs Head of Account. This would help in completing
the assessment without loss of time.
13. ALERT VERIFICATION
After receiving the single printout of the un-assessed Bill of
Entry from the Service Centre (in respect of first – check
cases), or the final printout of three copies of the B/E, before
the examination of the goods for alert check, the DEOs (Alert)/Assistant
will verify from the alert register / PC whether there is any
alert issued in respect of the importer, item of consignment.
The DEO/Assistant will stamp the un-assessed copy of the B/E
(in respect of first check cases) or the Customs copy of the
B/E (in respect of second check cases), as the case may be after
recording the factual position and return the same to the CHA/Importer,
who will then approach the Shed Appraiser/ Superintendent for
examination of the consignment.
14. EXAMINATION OF GOODS:
14.1 After assessment, the B/E shall be passed on to the Shed
Appraiser/ Superintendent for examination of the goods along with
the B/E. The CHA shall present documents, as per the list below
(the documents should preferably be arranged in a file cover in
the following order): -
i. Duty paid challan in original.
ii. Copy of Delivery order.
iii. Copy of Bill of Lading.
iv. Invoice in original.
v. Packing List in original.
vi. Certificate of origin in original.
vii. Exemption Certificate in original, if the notification so requires.
viii. Copy of the bond or undertaking executed, if any.
ix. GATT declaration duly signed by the importer.
x. Technical literature, catalogue etc.
xi. Copy of the request for Green channel clearance, if any.
xii. Clearance of ADC or any other agency/authority,
xiii. Any other documents required.
14.2 All the above documents will be retained by Customs at the
time of giving ‘out of charge’. As such, the certified
xerox copies of delivery order, Master Bill of Lading, Home Bill
of Lading should be attached instead of original, as all these
documents will be retained by the department and none of these
will be returned to the Importer/CHA.
14.3 The Shed Examiner/Inspector shall examine the goods and enter
their report in the system as well as on the hard copy of the Bill
of Entry (Customs copy). The signature of the CHA/importer shall
be obtained on the report, as token of that the goods have been
examined in his presence. Name of the CHA/importer should also
be recorded along with his I-Card No.
14.4 In case any query is to be raised at the time of examination,
it should be raised manually in the Bill of Entry, with the approval
of Asst./Deputy Commissioner. The importers would then furnish
his reply and re-submit the Bills of Entry in the Import Shed for
further processing. However, if the answer is acceptable, the Shed
Appraiser/superintendent will proceed to complete the examination.
In view of the reply to his query, if the Shed Appraiser/ Superintendent
feels that the Bill of Entry requires reassessment, then he may
forward the same back to the concerned Appraising Officer through
the A.C./D.C. , with his comments. On the basis of the examination
report, the report/comments offered by the Shed, the AC/DC might
revise the assessment or even raise a further query, if necessary.
14.5 After completing the examination of the goods, the Shed Appraiser/Supt
would give order for “Out of Charge”.
14.6 After the order of clearance on the computer terminal, the
importer’s copy and Exchange Control copy of the Bill of
Entry will be printed along with the order clearance (in triplicate)
and the examination report in the Import shed itself. The print
copies of the Bill of Entry shall bear the order of clearance number
and name of the examining Appraiser/Supt. The importer’s
copy and Exchange Control copy of the Bill of Entry along with
two copies of the order of clearance shall be returned to the importer
at the counter after the Appraiser/Supdt. has put his signature.
One copy of the order of clearance will be attached to the Customs
copy of the Bill of entry retained by the shed Appraiser/Supt.
14.7. The importer shall present the remaining two copies of the
order of clearance to the custodian along with the importer’s
copy of the Bill of Entry. The custodian shall issue the Gate Pass
after verification of the correctness of Bill of Lading and number
of packages etc. At this stage, one copy of the order of clearance
shall be returned to the importer/CHAs after enclosing the Gate
Pass No. and date on the same.
14.8. The Importer/CHA will present the Importer’s copy of
the order of clearance to the Customs Officer at the Gate along
with importer’s copy of the Bill of Entry and the custodian
Gate pass. After inspecting the packages, the order of clearance
copy will be retained by the Gate Officer after endorsing number
of packages cleared against the order and the copies of the Bills
of Entry and Gate Pass shall be returned to the importers.
14.9 The Customs copies of the Bills of entry shall be arranged
in the order of Serial Number of the order of clearance and shall
be preserved in the Import shed for 7 days to take care of part
deliveries. After completion of seven days, the Bill of Entry
will be kept at the designated place at CFS, Mulund for CRA Audit
and record purposes.
15. SECTION 48 CASES
Data entry in section 48 cases shall be done as usual. The B/E
No. shall be assigned after permission by the Assistant/Deputy
16. AMENDMENT IN IMPORT GENERAL MANIFEST
The person in-charge of the conveyance i.e., Shipping Lines would be required
to submit a written request to the Asst/Deputy Commissioner seeking amendment
of IGM particulars giving the reasons therefore. If satisfied, the A.C. /D.C
may carry out the amendment on the system through the module provided for this
17. AMENDMENT OF BILL OF ENTRY
17.1 In case of any errors noticed after submission of Bill of
Entry, but before examination of goods the CHA/Importer may seek
amendment of the Bill of Entry through the Service Centre after
obtaining the approval of the A.C.
17.2 It may be emphasized that no amendment in the Bill of Entry
particulars and consequent reprints shall normally be allowed after
out of charge has been recorded in the system. An amendment of
the Bill of Entry after out of charge may be allowed as follows:
If the provisions of Sec. 149 of the Customs Act 1962 have been
complied with; If the request for amendment is made within four
months of filing of the Bill of Entry; The permission of the Additional/Jt.
Commissioner of Customs is obtained; and The importer produces
the duplicate as well as the exchange control copy for cancellation
before amendment is carried out and fresh print outs are generated
18. ADVANCE NOTING
18.1 Consequent upon the amendment of Section 46 ibid by the Finance
Act, 1996 (No. 2), it is now possible to present a B/E even before
the arrival of the vessel. In such cases, a B/E may be presented
before the delivery of the import manifest, if the vessel by which
the goods have been shipped is expected to arrive within 30 days
from the date of presentation.
18.2 The CHA may file a B/E under the Advance Customs Clearing
System if he has the copies of the Bill of Lading and the invoice.
The B/E would be filed and assessed in the same manner as indicated
above. However, instead of generating 3 copies of B/Es and duty
payment challan, the system will generate one copy of the B/E to
inform the importer about the assessment details. The final print
out containing three copies each of the B/E and challan would be
generated after the IGM details are entered in the system on arrival
of the vessel. If there is any change in rate of duty, the B/E
shall be reassessed.
18.3 If there is a delay of more than 30 days in the arrival
of the vessel, a fresh B/E would have to be filed.
18.4 The rate of exchange to be applied for calculating the value
of the goods shall be the rate prevailing on the date of filing
the Advance B/E. The rate of duty applicable to goods sought to
be cleared against Advance B/E would be that applicable on the
date of arrival of the vessel and not on the date of filing of
19. GUIDELINES FOR FILLING UP DECLARATION
Detailed guidelines for completing Annexure I are enclosed at
20. THE PROCEDURE FOR CLEARANCE IN CASE OF DEPB BILLS OF ENTRY:
20.1. VERIFICATION OF THE DEPB: The DEPB shall be verified by the
Export Section of the Customs station from where the exports have
taken place. Procedure for verification of DEPB has been notified
in the Circular No. 14/99 dated 15.3.1999 issued by the Central
Board of Excise and Customs, New Delhi relating to Exports under
DEPB. For this purpose, original DEPB issued by DGFT shall be produced
to the officer designated by Asst./Dy. Commissioner in the Export
Department for verification of the Shipping Bills against which
the DEPB has been issued by the DGFT. The officer designated by
Asst./Dy. Commissioner shall verify each shipping bill in the system
through the DEPB verification menu provided for. In case any manually
processed Shipping Bill is involved, the verification shall be
done on the basis of copy of shipping bill received along with
the EGM from the carriers. The Shipping Bills shall be endorsed
with the DEPB No., DEPB date, DGFT File No., and Issuing Authority.
After satisfactory verification of all the Shipping Bills, the
officer designated by Asst./ Dy. Commissioner shall make an endorsement
on the reverse of the DEPB and the list of Shipping Bills attached
with the DEPB to the effect that the verification of all the Shipping
Bills is satisfactorily done and put his signature with date and
20.2. REGISTRATION OF DEPB
Before claiming exemption under Notification 034/1997-Cus., dated
7.04.1997, against a DEPB, the DEPB in question is required to
be registered in the import system. The officer designated by
Asst./Dy. Commissioner to register the DEPB in the system shall
ensure that verification of DEPB with reference to the exports
on the basis of which DEPB is issued by DGFT has been done.
The Customs DGFT Connectivity has been operationalised at Delhi
for exchange of message regarding Importers Exporter Code. The
IE Codes along with PAN details of all importers and exporters
issued by any of the offices of DGFT, at Delhi, will be received
at CFS, Mulund, once the ICEGATE is made available. Thereafter
updating and additions to this Directory will be downloaded periodically
and updated in CFS.Mulund EDI System.
The Systems will not register any DEPB if the IEC details and PAN
particulars of the original DEPB holder has not been electronically
transmitted by DGFT to the Customs database. All importers/CHAs
are advised to ensure that their IEC details with PAN have been
transmitted by DGFT to Customs at the time of obtaining the DEPB.
The officer designated by Asst./Dy. Commissioner shall make data entry of the
DEPB details in the system through the ‘MENU’ specified for Licence
Management. After entry of data a checklist will be printed by the System.
The DEPB holder shall verify the details of DEPB in the check list, if the
same is correct, the DEPB holder shall sign the check list and return the same
to the officer designated by Asst./Dy. Commissioner . The officer designated
by Asst./Dy. Commissioner shall then register the DEPB in the System.
On registration of DEPB, System will generate a “REGISTRATION NUMBER” which
shall be endorsed on the face of the original DEPB in bold figures with the
name of CUSTOMS STATION at which registered. For further activities, either
for debiting against a B/E or obtaining a Release Advice, only this registration
number shall be used. Without the registration, the system will not accept
any claim of exemption of RA against a DEPB.
The DEPBs which have already been partly utilized before the introduction of
on-line processing will be registered for the balance of DUTY CREDIT and FOB
of exports in the manner as stated above.
In case any change in the data of DEPB is required to be made
after completion of registration, the same shall be made by the
Assistant / Deputy Commissioner.
TRANSFER RELEASE ADVICES
(i) Issue of Release Advices
If the DEPB holder intends to utilize the DEPB at a Customs Station
other than the port of registration, an application shall be
made to the officer designated by Asst./Dy. Commissioner in the
existing format indicating DEPB REGISTRATION NUMBER. If the officer
is satisfied on examination of the request on merits, he may
grant permission for issue of TRA. The TRA Number shall be assigned
manually. Following particulars shall be entered in the System
through the menu relating to transfer release advice:
Release Advice No.
Release Advice Date
DEPB Registration No.
Custom Station to which issued
IEC of R.A. holder if different from DEPB holder
DUTY CREDIT AMOUNT transferred
Export FOB amount transferred
Conditions if any
If the DEPB is already registered in the System and a sufficient
balance in the Duty Credit amount and the Export FOB value is available,
the System will print a check list of TRA. The check list shall
be verified by the DEPB Holder. If the particulars are correct
the check list will be signed by the DEPB holder and returned to
the proper officer who will exercise option for issue of TRA in
the System. The System shall generate three copies of the RELEASE
ADVICE titled as:
Customs copy – for port of issue (office copy)
Customs copy – for port of clearance
The office copy for Port of Issue shall
be retained by the TRA issuing Customs Station and placed in the
respective TRA file. Customs copy for port of clearance will be dispatched
to the respective Customs Station and the Importers copy of TRA shall
be handed over to the applicant.
(ii) Receiving of Transfer Advices
The TRAs received from other Customs Station will be registered in the System
through licence registration menu, in the same manner as the DEPB scrip. On registration
of TRA against a DEPB, the system will generate a TRA REGISTRATION NUMBER. This
Registration Number should be endorsed on the Importer’s copy of TRA (original)
and the Customs copy received from the issuing Customs station.
(iii) Re-credit of unutilized Release Advices
Any unutilized credit in the Release Advice may be re-credited to the DEPB
by the Assistant/Deputy Commissioner.
4. CLAIM OF EXEMPTION AGAINST A DEPB / DEPB-TRA
The normal exemption can be claimed as usual against an item in the B/E under
S.No.21 of Annexure-I. If exemption is also claimed against a DEPB under Notification
034/97-Cus. Dated 07.04.1997, the entries shall be made in Annexure-I under
Serial No.21A. For DEPB Bs/E the scheme code is ‘B’; therefore
while claiming exemption under the DEPB, ‘B’ will be entered in
column 1 of Sl.No.21A. Similarly codes will be assigned to other schemes when
they are brought on to ICES.
In case more than one DEPB is required to be debited against one item, the
importer will be required to indicate the DEPB Registration No. and CIF value
of the goods for each DEPB to cover the entire CIF value against that item.
For each item claimed for exemption under DEPB, details referred to above will
be required to be indicated.
The System will determine the duty amount on the basis of CIF/Quantity of goods
and shall debit the duty from the DEPB credit ledger and the CIF amount from
the FOB of Exports. If sufficient balance to cover the CIF value and the Duty
foregone is not available in the DEPB, the System will disallow submission
of the B/E.
For indicating the option of payment of Additional Duty (equal to Excise Duty)
or claiming exemption there from, the option shall be exercised by indicating ‘Y’ or ‘N’ in
column 3 of Sl.No.21A. The column number 5 (serial number of item in the licence
list) and 7 (quantity for licence debit) are not required to be filled in for
If the basic customs duty and the additional customs duty debitable to the
licence is zero, the DEPB exemption will not be admissible to that item. System
will not allow exemption under Notification 034/97 for that item.
5. CHECK LIST OF B/E
After data entry, checklist will be printed as usual and given to the importers/CHAs
for verifying the correctness of data captured. For identification against
the respective item, ‘(DEPB)’ and Notification 034/97 will appear.
At the end of the check list, a statement of debits of EXPORT FOB (= import
CIF) and duty sought to be debited, DEPB wise against an item S. No. of an
invoice, will also be printed.
The importers/CHAs should check the details of DEPB No. carefully
to ensure that only that DEPB would be debited which he intended
to do so. If the entries are correct, the checklist may be returned
to the data entry operator for submission of B/E in the System. Errors,
if any, noticed may be got corrected by the data entry operator.
6. SUBMISSION OF B/E
On submission of the B/E in the System, an UN-ASSESSED copy of
the B/E will be printed by the System containing statement of debit
of DEPB for export FOB and Duty amount in respect of each item
of an invoice for which exemption is claimed against DEPB.
7. ASSESSMENT OF B/E
This un-assessed copy of the B/E along with all the original import
documents and all the DEPB scrips in original indicating total amount
of duty credit and export FOB utilized, in the debit sheet attached
to the scrips, should be presented to the Import Appraiser/Superintendent
for assessment and signatures on debit sheets of DEPB scrips. The
Appraiser/Supt. will retrieve the B/E on screen and assess the B/E
in respect of all the items and shall countersign the debits in the
original DEPB. The System will determine the duty amount on the basis
of CIF/Quantity of goods and shall debit the duty from the DEPB credit
ledger and the CIF from the FOB of Export. If sufficient balance
to cover the CIF value and the Duty foregone is not available in
the DEPB, the system will disallow submission of the B/E. In case
, where Importer wants to clear some quantity under DEPB Scrip and
balance on duty payment then he should clearly indicate in B/E, the
quantity/Weight for which he want DEPB/payment of duty.
After assessment by Appraiser/Supt, the B/E will move to the Auditor
for concurrent audit and from auditor to A.C/D.C. The auditor as
well A.C/D.C will retrieve the B/E on screen and carry out the checks
assigned to them. After A.C/D.C confirms the assessment, assessed
copy of the B/E will be printed along with TR-6 Challan, Duty will
be paid as usual.
Where the Appraising Officer/Supt, during the process of assessment,
denies the exemption claimed under Sl.No.21 (column 5 and / or
7) of Annexure I; changes the tariff heading or enhances the value
resulting in increase in the duty amount and the value; the Appraising
Officer will have the option to enter the new DEPB for CIF value
corresponding to the enhanced duty / CIF against that item.
8. DEPB DEBIT LEDGER
On registration of DEPB or TRA in the System, the System will maintain
the ledger for duty credit amount and export FOB. Where the exemption
from both the basic customs duty as specified in the First Schedule
to Customs Tariff Act, 1975 and additional duty leviable under Section
3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty
and additional duty amount will be debited to the duty credit in
DEPB. The CIF of the related items will be debited to export FOB
in the DEPB. Where exemption from additional duty is not claimed,
only basic duty will be debited. These debits will be made by the
System in the DEPB Ledger. If more than one DEPB is utilized against
an item only CIF amount to be debited against each DEPB should be
indicated by the importers. The duty amount will be proportionately
calculated by the System for debit in the DEPB. The importers therefore
should ensure that sufficient balance in the duty credit amount and
export FOB is available in the DEPB to cover amounts of both components,
for debiting, failing which the system will not accept the declaration
In case the importer desires to utilize the DEPB for part of the
quantity of an item in the invoice, he may split the quantity of
that item and prepare the declaration accordingly.
9. DEBITING OF DEPB AGAINST MANUAL B/E
There are certain categories of imports for which Bills of Entry
are processed manually. Importers may choose to avail the exemption
under the DEPB Scheme for such importers and get the DEPB debited
for payment of duty. In such cases manual Bs/E will be assessed
as usual. After assessment, the amount of duty forgone due to exemption
under DEPB and the CIF of goods imported being cleared against
DEPB will be computed manually in respect of each DEPB scrip.
The officer designated by Asst./Dy. Commissioner in the assessing
Group will debit the original DEPB. He will also enter the amount
of duty foregone and the CIF of the exempted goods in the System,
in the respective field of duty credit and Export FOB. The debit
screen can be accessed through the DEPB Registration Number. After
debiting, the System will print the statement of debits of the
DEPB in triplicate. The copies of this print will be attached with
the manual B/E, DEPB file and DEPB scrip. Importers are therefore
required to register the DEPBs even when clearances are sought
against manually assessed Bs/E.
2. Processing of Bs/E under Export Promotion Schemes
Bills of Entry relating to Export Promotion Schemes like DEEC, DFRC,
EPCG, REP, which require import licence for availing benefits of
exemption notifications will be processed under ICES (I). The procedure
mentioned below will be followed:
2.1 Registration of Licence
Before filing of a B/E under any of such Export Promotion Schemes the related
import licence will required to be registered in the system. Data entry of
the licence details will be made by registration clerk. Details of the licence
will be furnished by the licence holder in a Form (Annexure-I) annexed to
this Public Notice. The form is common for all types of licences, some of
the fields may not be applicable to a licence, therefore, only relevant details
should be filled. It will be pre-condition of registration of licence that
the IE-Code of the licence holder is received by the customs system from
DGFT system and if any information which is necessary for a particular type
of licence is left unfilled, 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 B/E is processed, RA is issued, manual B/E is debited
or reduction is made by amendments. To avoid any inconsistency and invalidity
the system will sum the value of all items and compare 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 in respect of exports. Where the value is in foreign currency it should
be only one currency and not in multi-currency. The licence holders therefore,
should 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 cannot be used for availing
exemption from duty and clearance of goods. Such licences should be got corrected
from concerned DGFT office before presenting to Customs.
The licences, which have already been partially utilized, will not be registered
in the system and will continue to be handled manually.
After successful entry of details a check list will be printed by Registration
Clerk and given to the licence holder for confirming correctness of the data
entered. Registration Clerk will make correction if any and will return the
same to the licence holder. It is the sole responsibility of the licence holder
to verify and confirm the correctness of the data entered before proceeding
License 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
Appraiser for registration and take possession of the same after registration.
2.2 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. Therefore, if export obligation
has not been fulfilled the respective category of bond should be
registered before registration of licence / RA.
The Bond registered against a licence / RA will be utilized only
in respect of clearances against that licence and at the time of
filing B/E electronically the bond will automatically be debited
by system for the amount of duty foregone.
Bond types for export promotion schemes are as under:
2.3 Registration of incoming Release
Incoming Release Advice will be registered for the given value and
quantity in the same manner as the respective licence. Only fresh
RAs will be registered in the EDI System. Partially utilized RAs
will continue to be handled manually.
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 same to the RA holder.
2.4 Submission of Licence/RA in the system
The license/ RA holder will present the check list of the licence/RA along with
original documents to the Appraiser authorized to exercise option of submission
of licence/RA in the system. The Appraiser will compare the details entered in
the system with the original licence/RA. If the details are correct and the Appraiser
is satisfied about the admissibility of registration of licence he will submit
the licence in the system on the basis of the job number of the check list. The
system will generate a licence Regn. No. 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 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 Appraiser.
2.5 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 PN. Data entry will be done by the Registration
Clerk. A check list will be printed by the Registration Clerk and given to
the holder of the licence. The correctness of the data will be confirmed
by him. Correction if any will be carried out by the Registration Clerk and
a fresh print of corrected check will be given to the holder of licence.
The holder of the licence will put his signature on the check list and present
the same to the Appraiser for issue of the RA. The Appraiser 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 Appraiser for record. Importers copy
and Customs 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.
2.6 Debiting of licence
License will be automatically debited in respect of Electronic B/E and Electronic
Release Advice. For debiting manual 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.
2.7 Exemption for Spare Parts under EPCG Scheme
The system will create a ledger of face value and item wise value & quantity
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
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. In case of first import,
no RA will be admissible for spares.
2.8 Amendment of licence after registration
Amendment in the licence data after registration can only be made by the
Appraiser. 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 Appraiser shall
amend the status code to ‘2’, ‘3’ and ‘4’ for
cancellation, suspension and re-instatement respectively.
2.9 Filing of Bill of Entry
License Regn. No., Regn. Date details, value and the quantity should be furnished
in respective column at S. No. 39.D of the
(1) Invoice Serial Number [ ] (2)Actual Invoice Number [ ]
||Addl Duty Exmpn.RequestedY/N
||License Regn. Date
||Debit Value (Rs.)
||ItemSl. No.in License
Unit of measurement of qty. will be same as per the license.
In case the unit of measurement in the invoice is different than the one
in the license,
for the purpose of debit in the license the qty should be converted in
to same unit of measurement as in the license. For spare parts against
licence S. No. of item will be ‘0’ therefore, 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 one item
in the B/E only one license will be debited. If the Qty &/ or value in
the licence is not sufficient to cover whole qty &/ or value of an
item in the invoice, the invoice qty should be split in to a separate item
the B/E for debit against another license or for normal assessment.
Bond/BG details should also be provided wherever so required.
After successful entry of data of the 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/ importers before returning the check list to the
operator for submission of B/E in the system should ensure that licence details
are also correct. The operator will exercise option of submission of B/E
in the system. After submission of the B/E in the system a check list of
submitted B/E should be obtained by the CHA / importer from the service center
operator. This check list will incorporate B/E number and item/licence wise
details of debit of qty., value and duty forgone for debit in the Bond etc.
2.10 Assessment of B/E
For ease of distribution of various category of documents among the officers
the provision has been made in the system to create any one or more of sub-groups
in respect of the following Exim Scheme Codes:.
Exim Scheme Codes
|6, 7, 11, 12 & 18
||DEPB, DFRC, EPCG
|1, 2, 3, 5, 17
|8, 9, 13,14 and Others
||REP & Diamond Import, CCP, Specific Licence, Job workAll in respect
which no sub-group created.
The AC/DC may create sub-groups depending upon the load of documents. All
the Bs/E in respect of schemes for which no sub-group is created will be dealt
by Group 7.
The CHA / importer should present the check list obtained after submission
of the B/E to the Appraiser along with all the required documents and the related
licence and DEEC. The Appraiser 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 about the eligibility of exemption under related notification
and the licence is otherwise valid to cover the goods in question, he may assess
the B/E on system.
The Assessing officer can remove the notification and deny the benefits of
exemption. The debits of licence will automatically reverse.
Notfn. No. S.No. of item in Notfn. Schemecode Scheme name Exempted rates of duty
The B/E after assessment will be audited by the Auditor and finally approved
by the AC/DC. The procedure of assessment will be similar to DEPB imports.
In respect of a manually assessed bill of entry details of value and quantity
will be debited in the system by the Appraiser at the time of assessing a B/E & a
print of details of debit will be taken for records.
2.11 Printing of the assessed B/E
After assessment the print of assessed copy of the B/E will be taken by the
importer/CHA from service center. The print of B/E will contain duty-paying
challan if duty is payable and statement of debit of licence for value/ qty
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.
2.12 Examination/Out of Charge
Procedure for goods registration, examination, out of charge and printing of
B/E after out of charge will be remaining same.
2.13 List of Notifications available for exemption under above schemes.
S.No. of item in Notification indicated below are created for relevant rate
of duty chargeable under notification and may differ from actual S.Nos in the
Notification. S.Nos indicated below only should be used for data entry.
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
0 41/99 1 8 REP. Lic. 0 0 0
3. EX-BOND Bill of Entry
This procedure will apply only to those ex-bond bills of entry in respect
of which the related warehousing bill of entry has been processed under ICES
at the same Customs Systems. In the Format for Declaration at Service Center
for data entry will undergo change only in respect of the following details:
5. Type of Bill of Entry
(H) Home Consumption
(X) Ex-bond : Warehouse B/E No.----------- DT.---------
Warehouse Code consists of 4-digit location code;
1-digit warehouse type; and 3-digit serial number of warehouse, e.g.
If no code is assigned ‘other’ to be used as code – MAA1O123).
3.1 INVOICE PARTICULARS
S.No. in EX-bond B/E
Item of Import intended to be Ex-bonded
Quantity For Ex-Bonding
|S. No. in invoice
On out of charge of a Warehouse B/E the system
will create a ledger of quantity in respect of all the items included
in Warehousing B/E.
For the purpose of filing Ex-bond B/E in the system details of CHA & the
Importer will be entered as usual. In the field of Type of B/E ‘X’ will
enable for entry of Ex-bond B/E. A window will pop up for Warehouse
B/E. No. & date. On entry of Warehousing B/E No. & date,
the system will capture all other details from the Warehousing bill
of entry. Invoice S.No. as in the Warehousing B/E and against this
invoice item S.No. and quantity will be entered. The system will
proportionately determine the assessable value. All other details
of item like the CTH, Customs Notification, CET , Excise Notification
etc. as in the Warehousing B/E will be displayed by the system. Tariff
Headings and the Notifications can be changed if, so required. On
completion of data entry a check list will be generated by the system
against the respective Job No.. The importers should ensure that
the details of invoice S.No, item S.No. and the quantity of the goods
under ex-bonding are correct. The check list after corrections will
be returned to the service center operator for submission of the
Ex-bond B/E. On submission the system will generate the B/E No.
The B/E will be allocated by the system to the Assessing Groups on
the basis of same parameters as are applicable to all other types
of Bs/E. Assessment will be also be made by the officers in the same
manner as in the case of any other type of Bs/E. Where a Warehouse
B/E has been assessed provisionally the Ex-bond B/E will also be
assessed provisionally and the no separate PD bond will be required.
However, in case of availing of exemption requiring bond, same would
need to be debited as in the case of any Home Consumption B/E.
2.4 Debiting of Bond
After obtaining the Print out from Service Centre the importer
/CHA will get the bond debited from Bond Section and get the suitable
endorsement on B/E with respect to debit of Bond amount and other
3.3 Printing of assessed B/E and duty paying challan
After the B/E has been assessed by the Appraising Officer, the
Assessed copy of the B/E and duty paying challan will be available
for printing at service center the same should be obtained by the
importers/ CHAs from the service center operator.
3.4 Payment of duty
Duty will be paid at the designated bank against a challan of Ex-bond
B/E in the same manner as in the case of a Home consumption B/E.
3.5 Order of clearance of goods for home consumption
After payment of duty and completing any other requirement of debiting
of bond, license etc. the assessed Ex-bond B/E along with all other
documents should be presented to the Superintendent authorized
to give Out of Charge of the Ex-bond B/E. The Superintendent shall
i) the particulars in the Ex-bond B/E correspond to the bond register
maintained in the Bond Section;
ii) the goods are being cleared within the validity period of bond,
interest (amount of interest will not be calculated by the system,
therefore should be calculated manually) if any on the Warehoused
goods as chargeable under section 61 as per the rates specified
under 47(2) and/or any charges including fine/penalty payable as
provided under Chapter IX of the Customs Act, 1962 have been paid;
iii) the rate of duty has not undergone any change after assessment
and the out of charge. In case any change has take place after
assessment in the tariff or exemption structure having bearing
on assessment the B/E will be referred to the concerned Appraiser/Superintendent
for re-confirming correctness of assessment. The Appraiser/Superintendent
will re-assess the B/E, if so required. The system after re-assessment
will generate duty challan for differential amount which will be
printed at the service center and duty will be paid at the designated
After satisfying the requirements relating to clearance of the
goods the Superintendent will give out of charge on the system.
After out of charge the system will generate two copies of the
Ex-bond B/E . One copy is for the importer and the other copy will
be for the Bond Section. No ex-change control copy will be generated
for EX-bond B/E. The system will also print along with B/E three
copies of Order of Clearance (O/C). One copy of the O/C will be
retained by the Bond Section, one copy will be retained by the
officer controlling the Warehouse and the last copy will be for
the Warehouse Keeper. Column for number of packages in the O/C
will be blank. The Superintendent giving out of charge will endorse
on the hard copies of the O/C package serial numbers and number
of packages to be cleared against the respective Ex-bond B/E and
will put his signature with his office seal on the copies of O/C
and also on the copies of Ex-bond B/E.
4. Bonds / Undertaking/ Re-export bond for conditional exemptions
Where the benefits 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 B/E. The bond will be registered by the importers
specifically for a notification. Details of the bond in respect of
each notification should be furnished at S. No. 18 in the Format
for declaration at Service Centre for data entry of 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 B/E under
For this purpose a directory has been created in the system for the
notification and S.No. 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 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 can not be utilized for
Bond Codes for the types bond are as under:
Bond type Bond code Bond Regn. No.
End use bond EU
Re-export bond RE
5. Certificate from CEX 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 Appraising Officer
at CFS, Mulund before filing the B/E. The Appraiser/Superintendent
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.
Registration number shall be indicated at S.No. 18 (c) in the Format
for B/E data entry.
Against one 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 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
reference to concerned Central Excise authority .
6. 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 B/E for verification in the Shed/Docks.
7. List of exemption notifications requiring Bond/Undertaking etc.
Exemption notifications and the related S.No. of items which require
bond / undertaking / Central Excise certificates / or other miscellaneous
are annexed to this PN. (Annexure – 2). However, if any of the notification
or if any of the S.No is missing in the above list or any fresh notification
is issued having such conditions or deleting existing condition the same
may be updated in the system by the Systems Manager authorized to amend
8. Closure Of Bond / Undertaking
The bond or undertaking would be closed by the AC/DC. When the conditions of
the bond/undertaking are complied with, the AC/DC will enter the Bond No., the
system will display all the Bs/E and related Item S.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 S.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.
9. Assessment of goods under Sub-headings 5513.23,
5513.39 & 5514.21
of Customs Tariff.
In case of goods of aforesaid sub headings, the duty of customs under the
First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of
value or weight in Kgs. or area in SQM of the textile fabrics 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 parameters.
It is therefore, necessary to capture qty. in Kgs. and also the qty. in
SQM in addition to the value of such goods. Provision has been made in
the system to enter qty in Kgs. and qty in SQM in respect of 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 39.B be added
In Appendix-A, the Format for Declaration at Service Centre for B/E data
entry under S.No. 39 after Table ‘B’ an other table B.1 be
added to facilitate declaration of qty in Kgs. & SQM.
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 [ )
In case 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 indicate only qty in SQM in col. (4) above. Similarly, if the
invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col.
(4) be left blank.
However, if the qty. in the invoice is in units of measurement other
than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated
(3) & (4) respectively.
LICENCE DATA ENTRY FORM
LICENCE MASTER DETAILS
EXIM SCHEME CODE
DGFT FILE No. IN LICENCE
EXEMPN. NOTFN. No.
BASIS ( Q/V- QTY/VALUE)(FOR ADVANCE LICENCE)
DEEC NO./ DATE
ISSUED BY ( DGFT CODE )
TRANSFERABLE ( Y/N )
PORT OF REGISTRATION
LICENCE NO & DATE
RECEIPT NO ( IF EXPORTS PRIOR TO ISSUE OF LIC.)
LICENCE EXPIRY DATE
IMPORT END DATE
EXPORT END DATE
LICENCE EXTENDED -Y/N
LIC EXTEND DATE
IE BRANCH CODE
TOTAL FOB OF EXPORTS IN RUPEES
TOTAL FOB OF EXPORTS IN FOREIGN CURRENCY
F. C. CODE
TOTAL CIF IN RUPEES
TOTAL CIF IN FOREIGN CURRENCY
I O NORM
LIMITING FACTOR -V/Q/B
EXPORT OBLIGATION COMPLETED ( Y/N )
SUPPORTING MANUFECTURER,S DETAILS, IF ANY
SUPPORTING MFR. NAME
MAIN OR ANCILIARY UNIT
IMPORT ITEMS DETAILS
S.NO. OF ITEM IN LIC/DEEC
SION SR. NO.
SION PRODUCT GROUP
SION ITEM S.NO. FOR IMPORT
CIF IN RUPEES
CIF IN FOREIGN CURRENCY
FOREIGN CURRENCY CODE
SAMPLE DRAWN Y/N
SL. NO. IN PART ‘E’ OF DEEC
Repeat for next item
EXPORT ITEMS DETAILS
S.NO. OF ITEM IN LIC/DEEC
SL. NO. IN PART ‘C’ OF DEEC
SION SR. NO.
SION PRODUCT GROUP
FOB IN RUPEES
FOB IN FOREIGN CURRENCY
FOREIGN CURRENCY CODE
SAMPLE DRAWN Y/N
Repeat for next item
COUNTRIES ALLOWED/ DISALLOWED FOR IMPORT/EXPORT
COUNTRYCODE NAME OF COUNTRY ‘A’ ALLOWED‘D’ DISALLOWED
IR IRAQ D
Introduction of Bond Management System and Processing of Bills of
Entry relating to goods:-
(i) Purchased on high seas sales basis
(ii) Exempted under 100% EOU schemes
(iii) Exempted under Notification No.32/97 (Job work)
1. Bond Management System.
ICES proposes centralized Bond Section, which will be responsible for maintenance
of documents related to Bonds, Bank Guarantees and Undertakings. AC/DC
shall handle the Bonds. The Bond section will be responsible for the following:
- Registration of Bonds/undertakings, Bank Guarantees, Sureties
- Debit and Credit of Bonds for EDI B/Es and Manual B/Es
- Closure of Bonds, Bank Guarantees
- Issue of recovery notices
- Issue of reminders
- Generation of MIS reports
Both, the Revolving / continuity and the Specific Bonds will be registered
and maintained in the Bond Section. The Appraising Officer determines the
Bond requirement. The type and the amount of bond are decided by the Appraising
Officer and are approved by the Assistant Commissioner. However system
will assist in determining the type of Bond / BG and value. Bond requirement
details will be printed on the BE after the assessment. The details include
the type of Bond, amount and the Bank Guarantee. The bonds will be managed
centrally by Bond/BG Section.
Registration of Bond
The bond module provides for registration of all Bonds / Undertakings,
Bank Guarantees, Sureties etc. in the system. The importer shall furnish
the following details for registration: -
Bonds / Undertakings
- Bond Type
- Bond Amount *
- Revolving / Specific
- Date of Bond
- Date of Expiry
- Date of enforcement
- Whether BG Y/N
- Surety Y/N
- Cash Deposit Y/N
* for Bonds already executed, the existing balance to be captured as opening
balance in the Ledger
- Serial No. (as given by the Bank)
- Bank branch code
- Bank name
- BG amount
- BG date
- Expiry date of BG
- Date of enforcement
- Serial No. (as given by the party )
- Surety Name
- Identification particulars of surety (CHA code, Chartered Accountant Registration
- Challan No.
- Date of Deposit
The bond detail shall be entered in the Bond Section. On entry system will
assign a job no. and check list is generated. The importers / CHA shall satisfy
with the correctness of details. The corrections if any shall be made and job
shall be submitted.
After submission the job shall be forwarded to AC /DC designated to accept
the bond. The importer shall present the original bond documents to the respective
designated AC / DC for acceptance.
The AC /DC shall observe all the instructions regarding acceptance of bond
issued by the Board / Commissionerate from time to time after satisfying that
the documents submitted are in order & acceptable the AC/DC shall retrieve
the bond details on screen by entering the job no., view the entries made in
the system. If the information in the system match with the documents & conditions
for acceptance of the bonds are satisfied, the AC / DC may accept the bond
in the system. The AC/ DC can also make corrections in the system if so required.
After acceptance of the bond by AC / DC the bond documents shall be taken by
the bond officer / bond clerk. The Bond officer/ Bond clerk after receipt of
the Bond / BG / Security etc. shall enter in the system location of bond storage
where the bond documents have to be physically stored. At this stage, the system
will generate the bond registration No. This Regn. No. has to be endorsed on
the original documents and also communicated to the importer for their future
Bond Registration Number System would maintain a single running Serial No.
for all types of Bonds. The Bond No. need not be initialized every year. Bond
No. to start with Serial No.100001.
Processing of Bill of Entry (with Bond)
1. Declaration in the Service Center
In case the importer has already registered a Continuity Bond with the
Bond Cell, he has to specify the type of Bond and Registration Number in
the Service Centre declaration. However, the Bond value and BG amount is
determined by the Appraising Officer. If Continuity Bond is not there,
no declaration (bond) need to be given in the Service Centre. Bond details
will be printed on the Checklist.
In case of EOU Bond already submitted at the Central Excise Commissionerate
/ Office, the Certificate Number has to be provided. If Certificate Number
is declared, EOU bond is not required.
At the submission stage, the validity of bond is checked.
The Appraising Officer has the option to ask for bond as condition of assessment.
The following type of Bonds can be opted:
Provisional Duty Bond - General
End Use Bond / Undertaking
Provisional Duty Bond - Project Imports
Extra Duty Deposit
B/E Type `W’ : Warehouse Bond is mandatory.
EOU Bond : In case of items, where EOU Notification is claimed, EOU Bond
or a procurement Certificate from Central Excise authorities is mandatory.
Provisional assessment: If any of the item is assessed provisionally,
the Bond (Provisional or Test) is mandatory.
The Appraising Officer has to specify Type of Bond, Bond Amount, BG%,
BG amount, basis for bond amount at the BE level.
AC/DC has to confirm the action of Appraising Officer. Auditor has no
option w.r.t. bonds. However, he can view the Bonds requirements.
Bond requirement details:
On completion of assessment, the Bond requirement details will be printed
the Assessed Copy of the BE.
Where the Bond has not been executed before assessment, on completion
of assessment and payment of duty (wherever required) the importer is
required to execute the Bond in respect of the Bill of Entry in question
before goods registration in the Shed. If the Bond has not been executed
against the Bill of Entry the goods registration cannot be done.
The Importer has to give a written request to AC/DC for debiting the
bond against a B/E. The importer shall specify the Bond Registration
No. B/E No. and Date.
The AC (Bond) has to retrieve the Bond and debit the Bond and BG. He/She
has the option to view the B/E.
Before debiting the system will pose the following query:
Whether the language of the bond meets the legal requirement of the assessment
of the B/E.
If the amount to be debited is more than the credit balance in the Bond
and BG Ledgers, the system will not allow debit and the AC/DC has to raise
a query to the Importer for filing fresh bond /BG.
The system will not allow goods registration and out of charge, if the
debit entries not made against the B/E in the Bond and BG Ledgers.
4. Bond re-credits
AC/DC has the option to re-credit value after finalization of assessment.
Following entries will be made in the Bond and BG ledgers;
- Date of credit
- B/E No. and Date
- Amount credited
- Reasons for credit
(a) Assessment finalized no recovery
(b) Assessment finalized and differential deposited separately.
(c) Necessary end use certificate submitted.
(d) Re-warehousing certificate submitted.
(e) Test results received confirming the goods as declared by the importer
in the B/E.
Bond Ledger Format
Type of Document (manual or EDI)
Debit Amount (Specified by AO)
Date of debit / credit
Debiting of the Bond for manual Bill of entry:
A continuity or a specific bond shall be accepted & registered in
the system. A continuity bond registered in the system can be utilized
in respect of an
electronic as well as manual bills of entry. For debiting manual bill of entry,
the bond officer shall select the option of MBE-debit and enter the details
of the manual bill of entry and amount of bond / BG etc. After debiting, a
debit slip will be generated which can be printed one copy of slip should be
attached with the B/E and other copy given to the importer.
In respect of Bills of Entry where processing has not yet been automated, it
would still be possible under the aforesaid Bond Management System to register
the bond in the system and utilize it against a manually processed date of
entry as per procedure indicated alone in respect of a continuity / revolving
Consequent upon the introduction of the Bond Management System, changes are
being proposed in the processing of Bills of Entry for Warehousing of Imported
goods and goods assessed to duty provisionally. The Bills of Entry would be
linked to the respective Bonds and the system will maintain an account in this
behalf. The procedure for processing of such Bills of Entry is briefly indicated
A. Warehousing bill of entry
For Warehousing bill of entry, the type of bill of entry
should be indicated as ‘W’. The importer may indicate the
bond details if a continuity bond has already been executed in the same
manner as has been explained
in respect of 100% EOU.
The processing of warehousing bill of entry shall continue to be as at
present in the respective groups on first come first serve basis.
The system at the time of assessment of a Warehousing B/E shall display
before the Appraiser the requirement of bond equal to double the amount
of duty payable.
The appraiser at the time of the assessment can change the bond /BG amounts.
Where the bond details have been entered at the time of data entry the same
shall be displayed by the system & debit details will be printed on the
bill of entry. Where bond has not been debited at the time of data entry of
B/E, bond requirement shall be printed along with the print of the bill of
The bond shall be registered with the designated bond
Officer & debited
in respect of a B/E. Unless, the bond is debited in the system, bill of
entry cannot be registered for examination & out of charge at the shed
B. Provisional Assessments:-
Where an item of the bill of entry is assessed provisionally by the Appraiser
irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD
bond will also be required in addition to the EOU / Warehousing Bond.
The details of the bond can be entered at the time of data entry as explained
for EOU bill of entry. The type of bond for provisional assessment shall
be ‘PD’ .
The System will indicate sum of the duty assessed provisionally for assistance
of the appraiser for determining the amount of bond / BG for debiting.
The Appraiser can change the amount of bond and/ or B.G. for debiting.
If the bond details have not been entered at the time of data entry,
the system will enforce bond. The Appraiser shall specify the amount
of bond and bank
guarantee. The duty if any assessed shall be deposited with designated bank
as usual. The bill of entry will not be registered in the shed / docks for
examination & out of charge till the duty is paid and the bond and BG as
specified has been debited. The details of bond debit or the bond requirements
shall be printed on the provisionally assessed B/E. Details of a debited bond
will also be printed on the Importer’s copy and Exchange control copy
In case any Cash deposit is required to be taken, the Appraiser can specify
the amount of Cash deposit, the Challan for Cash deposit will also be printed
with the assessed copy of B/E which will also be deposited with the designated
bank like the duty and fine/penalty.
2. High Seas Sales Consignments
This category would cover all imports where the goods have been transferred
by the original importer by sale or otherwise before their clearance from customs.
As is currently the practice, the software has been designed to provide for
both the options namely, the ultimate buyer paying a percentage loading over
the invoice price or a fixed sum in addition to the invoice price to arrive
at the final price payable.
Where the goods have been purchased on High Seas Sales basis, option `Y’ should
be indicated at S.No 9 in the format. Against S.No 10, the IEC & Branch
code of the original importers i.e. Seller of goods on high seas, should be
indicated. In the field of invoice details after the field of currency, new
fields for indicating the costs incurred over and above the invoice value for
purchasing goods on high seas have been added. Where such expenses are incurred,
(whether actually paid or payable) as a percentage of invoice value, the percentage
rate should be indicated in the field “Rate”. Where a fixed amount
is paid or payable over the invoice value such amount should be indicated against
the field ‘amount’ and shall be in Indian Rupees. The additional
amount would get distributed proportionately amongst the various items in the
invoice for determination of assessable value.
In case goods relate to more than one invoices, the High Seas sales charges
should to be indicated against each invoice, proportionate to the value of
goods in the invoice.
The system shall add these charges to the CIF value of the goods for computation
of value for the purpose of levy of duty.
The data entry operator at Service Center shall enter
these details in the relevant field in the system. These details will
be printed on the
check list. The IEC & the name of the seller of the goods shall also
be printed at the end of the check list for verification by the Importer
After submission, the B/E shall be processed under the EDI-System as
a normal B/E. The Appraiser, Auditor, AC/DC at the time of processing
the B/E will be able to view the details of rate or value of High Seas
charges. The Appraiser assessing the B/E will also be able to change
the rate or value of High Seas Sales charges though change option. Principles
of natural justice would need to be followed wherever required.
The details of the rate or value of High Sea Sales Charges and the IEC
with name of the Seller will also be printed on the assessed copy, & Importer’s & Exchange
Control copies of the B/E.
3. Imports by 100% EOUs :-
(A) Registration of EOU.
All the 100% Export Oriented Units including STP / EHTP etc. will be required
to be registered as EOU in the System before filing of a bill of entry. The
designated officer shall make data entry for registration of an EOU. All verifications
and authentications including all checks to determine the eligibility of the
importer to be registered as an EOU and for exemption from duties shall be
carried out before a unit is registered in the System as an EOU.
Following details should be furnished by the EOU for registration.
1. Importer Exporter Code (IEC)
2. IEC Branch Code.
(All other details including BIN shall be captured from the information sent
by DGFT against the IEC)
1. EOU type I A – EOU - General
B – EOU - Aquaculture
C – EOU – Agriculture / Floriculture
D – EOU – Granite
E - EOU – gems and jewellery
F – EOU – Others (specify)
II – STP
III - EHTP
1. EOU Approval No.
2. Approving Authority
3. Approval date
4. Valid till
5. ECC ( Assessee Excise Control Code)
6. Central Excise office location code
Separate Registration would need to be made for each factory (based on
the various branch codes of the IEC) in case a 100% EOU has more than one
( B ) Filing of Bill of Entry
Entry of Bond details
In the appendix - A format for declaration for data entry, S. No. 18 has been
added to capture the details of registration of various bonds including the
bond for 100% EOUs.
For a Bill of Entry for imports by 100% EOU indicate: - “Y” for
Bond No………. if bond is already executed with customs at the
point of import; `C’ Cex. Certificate. No…………DT……………” where
the bond is executed with Central Excise authorities; and a procurement certificate
has been issued by them. ‘N’ where neither bond is executed nor
Central Excise Certificate is obtained before presenting the Bill of Entry.
Where the option given is ‘N’ the system shall require the bond
to be executed after assessment but before registration of B/E for examination & out
Procedure for registration of bond/B.G. has been separately indicated in this
The importer should indicate in the format the type of bond as “EO” for
100% EOUs and indicate details of the Bond No. or the Central Excise certificate
as the case may be. If Bond or Central Excise Certificate are not indicated
it would be ‘N’ i.e. NONE.
The data entry operator shall enter the related option Y or C and enter the
details of the bond or the certificate as the case may be in the respective
field in the system.
In the field of claim of assessment normal details shall be indicated. However,
in the fields of “Additional information for claiming benefits under
specified exemption schemes” in Col.(I) the prescribed Exim code for
the relevant scheme related to imports like EOU/STP/EHTP would required to
be indicated. The Exim codes for the various schemes have already been notified
in the Handbook of Procedures issued by DGFT. List of codes is enclosed for
ready reference. In Col.2 the relevant applicable exemption notification No…………/Year……….with
S.No… of item in the notifications is required to be indicated against
the respective item.
The data entry operator shall enter the code of EOU against the field Exim
code …………………… after entry of
Exim code enter notification no. ../yr & S. No. After completion of entry
of all the items of the bill of entry, a check list will be printed. In the
check list against an item where EOU exemption is claimed the words (EOU) & notification
no. /yr & S.No. will be printed. At the end of the check list details of
bond indicating the bond no. bond code, amount debited, Bank Guarantee debited
or the details of certificate for central excise will be printed.
The importer / CHA shall check the correctness of the details in the check
list & return it to data entry operator for submission of the same in the
system. On submission, the bill of entry shall be directed to Group VII for
assessment. An unassessed copy of the bill of entry after submission shall
be taken by the importers.
3. Appraising of EOU B/E.
The importer /CHA shall present the unassessed bill of entry along with the
bonds / certificate and other documents supporting the claims of assessment
under EOU to the designated Appraiser / Supdt. for making assessment.
The Appraiser shall recall the relevant bill of entry on the screen and complete
the assessment on the system after scrutiny of the documents. The system will
display EOU bond details or Central Excise certificate. The appraiser will
also be able to view the details of EOU approvals.
In case the importer has already executed the bond and it is registered in
the system, the system will display the amount debited in the bond which is
equal to the duty foregone. If the appraiser desires to change the amount for
debiting the bond he can select through change option and change the amount
for the bond debit & BG. Where the BG is not required the amount in the
field of BG should be entered as 0(Zero).
The appraiser has the option of removing EOU notification where the importer
is not found to be eligible for the exemption.
Where the importer has not furnished bond or central excise certificate, the
system will require the assessing officer to specify the bond amount / BG amount.
The Appraiser shall specify the Bond & Bank Guarantee amount in system.
After processing by the Appraiser the B/E will be audited by the Auditor and
thereafter processed by the AC/DC. After the assessment print of the Bill of
Entry can be obtained. The details of the bond / BG shall be printed on the
bill of entry where neither bond is debited nor a central excise certificate
is indicated the system will print the bond / BG requirements as specified
by the Appraiser.
In case the importer has executed the bond with the central excise authorities,
he shall produce the procurement certificate issued by the central excise officer
to assessing officer along with the unassessed copy of the Bill of Entry. Assessment
of Bill of Entry would be done after due verification of all the concerned
documents. System would generate a communication consignment and requesting
for confirmation about re-warehousing. System would enable monitoring of the
movement of the goods through appropriate MIS reports.
After completion of the assessment the bill of entry shall be put to Bond queue
for execution / debiting of bond. Where any duty amount has been assessed,
the duty shall be deposited in the bank as usual. Unless the Bond Officer completes
the action of debiting bond in the system, the B/E will not be available for
registration for examination and out of charge.
Procedure for registration of Bond / BG has been explained earlier in this
4. Availing exemption under JOBBING Scheme
Notification No.32/97–Cus. exempts goods imported for carrying out any
job work and re-export subject to conditions specified in the said notification.
Importers claiming the said exemption would be required to indicate the relevant
Exim code and Notification in the columns “Additional information for
claiming benefit under specified exemptions schemes”. The bond type “JO” details
will be indicated in the format for data entry, the Scheme code will be 20
and the exemption notification will be 032/97 item S.NO. 1. On submission print
of an un-assessed copy of the B/E will be taken and presented to the designated
Appraiser along with all the requisite documents. The Appraiser will recall
the B/E on screen for assessment. Appraiser will be able to delete the notification
to deny the exemption if so warranted, specify the bond/BG requirements and
modify the bond/BG amounts. The B/E will be audited by the Auditor and processed
by the AC/DC. Details of notification, bond/BG debits will be printed on respective
copies of the B/E. The procedure for execution and maintenance of bond/BG in
the system will like any other bond.
Attention of Importers, exporters, Custom House Agents
and trade in general is invited to clauses 110(b) and 129(1) & (2) of the Finance Bill,
2001 relating to amendment of Section 3 (2) of the Customs Tariff Act,
1975 providing for declaration of ‘Retail Sale Price’ for the
purpose of calculation of additional duty leviable under the said section
and introduction of a new duty of excise to be called as the National Calamity
Contingent duty (NCD) leviable on goods specified in the Seventh Schedule
to the said Finance Bill.
Provisions have made in the Indian Customs EDI-System (ICES) for assessment
of such articles leviable to additional duty under section 3(1) of the
Customs tariff Act, 75 based on RSP and NCD.
The declaration form to be filed at the service centre by the importers/CHAs
shall be amended as follows:-
After Serial No. ----(Invoice details) and before Serial No. ------(claim
of assessment) the following Serial No. shall be inserted namely:-
.A(a) Whether any of the items is leviable to additional duty under Section
3 of CTA, 1975 with reference to the retail sale price declared on the
(b) If yes furnish the following particulars:-
Invoice Item Sl. Description No. of Units Retail Sale Price
Sl. No. No. (with
specifications) Rs. Per unit
The importers/CHAs would be required to declare the retail sale price
of the items to which the provisions of the Standards of Weights and
1976 or any other law in this behalf apply and which are notified under a
notification issued under Section 4A of the Central Excise Act. 1944
[for example notification
No. 5/2001-CE(NT) dated 1-3-2001] as specified in the proviso to Section
3(2) of the Customs Tariff Act. 1975.
It would be advisable to specify these details at Serial No. ….. (Claim
of assessment for each pack size of the imported item. For example if tooth
paste is imported in sizes of 50 gms., 100 gms. And 150 gms., it is suggested
that these be noted as three separate entries in the aforesaid Serial No. …..
(Claim to assessment since they would be having three separate retail prices.
Provision has been made in the system to declare different Retail Sale
Price for part of quantity of goods covered by an item in the Bill of Entry
if the goods are intended to be sold at different retail prices. Each article,
which has different characters, specification including the difference
in size of packing should be declared separate items in the Bill of Entry
with a separate unit retail sale price.
The retail sale price would have to be indicated in Rupees and not in any
foreign currency and should conform to the provisions of the Standards
of Weights and Measures Act., 1976, the rules made there under or any other
law in this behalf.
Quantum of abatement need not be declared since the system would apply
the said reduction with reference to the Central Excise Tariff Heading.
Details of such items for which Retail Sale Price has been declared may
be carefully verified by the Importers/CHAs before handing over the check
list to the Service Centre Operator for submission of the Bill of Entry.
It may also be ensured that all the articles covered in the invoice are
carefully checked and Retail Sale Price declared in respect of all such
articles, which require declaration of Retail Sale Price.
Provision has also been made for amendment of declared Retail Sale Price
at different stages subject to appropriate approvals wherever required.
SUBJECT: ASSESSMENT OF SPECIAL VALUATION BRANCH BILLS OF ENTRY THROUGH
The assessment of provisional SVB Cases shall be carried out in EDI system
and not manually. The following steps need to be followed carefully:
1. In provisional SVB cases, Bills of Entry shall be submitted in EDI
System and not manually.
2. In the Rule 10 Valuation Declaration, against Sr.No.24
a REMARK should be given as ‘PROVISIONAL’ by the importer
to ensure that correct and complete declaration has been filed by them.
3. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable
Value, as the case may be) of the Bill of Entry shall be paid manually
on a separate TR-6 challan in Triplicate.
Thereafter, the payment of Custom Duty shall be made to Bank of India Branch,
at CFS, Mulund (E), under EDI System.
4. Bill of Entry will then be presented to Import Shed along with proof
of payment of Revenue Deposit (on a Challan) which will be verified by
the Shed Appraiser/Superintendent and he shall enter in comments screen,
challan no., date and amount of revenue deposit paid. He shall also verify
on the Customs Copy of B/E to the effect that debit has been made in the
bond. Shed Appraiser/Superintendent shall also make an endorsement on the
importer copy and exchange control copy (duplicate and triplicate) of B/E
that the B/E has been assessed provisionally due to SVB issue and the details
of Revenue Deposit paid for that Bill of Entry.
Post clearance, after final order is given by the Special Valuation Branch,
the final assessment shall be carried out manually.
A. Anti-dumping Duty
1. Notification Directory
A directory of the notifications issued by the Central
Government notifying the rates of anti-dumping duty has been created
in the system. Notifications
issued do not have a defined structure; therefore, these notifications
have been re-structured in tabulated form providing a unique S.No. of an
item and a unique S.No. of producer/exporter of goods from a specified
country. Due to re-structuring of the notifications in to a defined format
the S. Nos. at which the goods/country/producer/exporter is appearing in
the notification of the ministry may differ in the notification directory.
Therefore, the directory may be carefully studied to identify the correct
S.No. of the item and producer/export for applying the relevant rate of
duty. The notification directory is available at ‘www.cbec.gov.in’ and ‘www.icegate.gov.in’ websites.
The directory can be down loaded from the said websites for reference.
The country codes, currency codes and units of measurement
used in the directory are the same as being used for filing of normal
bills of entry.
In the case of goods produced / exported from ‘European Union’ the
country code ‘EU’ has been used in the directory and shall
be applicable to the following countries who are existing members of European
SNO COUNTRY Country code S.NO COUNTRY Country code
1 AUSTRIA AT 2 BELGIUM
3 DENMARK DK 4 FINLAND FI
5 FRANCE FR 6 GERMANY DE
7 GREECE GR 8 IRELAND
9 ITALY IT 10 LUXEMBOURG LU
11 NETHERLAND NL 12 PORTUGAL PT
13 SPAIN ES 14 SWEDEN SE
15 UNITED KINGDOM GB
2. Filing of Bill of Entry
The importer would be required to declare the Anti-dumping notification,
and S.No. of producer/exporter against the country of origin/export. These
details may be declared in Col.(3) of the Table 39B (Classification Details)
of Appendix-A the Format for Declaration at Service Centre for Data Entry.
The extract of the Table is indicated below.
39B. Classification Details
(1) Invoice Serial Number (2) Actual Invoice Number
Item No. RITC 8-dgt CTH ANotn IS.No P S No Exemp.Notn/yr Sl. No. CTH Notn/ Sl
1 2 3 4 5 6 7 8 9 10 11 12 13
Abbreviations in Col. (3) above refer as under.
Anotn = Anti-dumping notification number/year
I S No. = Item S.No. in the notification
P S No. = Producer/exporter S.No. against the respective country
QTY = Quantity of goods in the units of measurement on which anti-dumping rate
has been fixed, if different from quantity declared in the invoice details.
After entry of CTH, the data entry operator shall enter the details of
Anti-dumping notification as indicated above. The rate of anti-dumping
duty would be taken by the system from the directory. If the unit of measurement
of quantity of goods declared in the invoice details is different than
the unit of measurement on which anti-dumping duty is applicable, the quantity
in such unit of measurement on the basis of which anti-dumping duty is
leviable has also to be declared for computation of duty amount. The rate
and amount of anti-dumping duty will be printed on the check list and copies
bills of entry.
A. TARIFF VALUE
1. Notification Directory
Directory for Tariff Values has been created in the system as per notification
number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory
are similar to anti-dumping duty directory. The amount indicated in the same
column will be rate of Tariff Value per unit of measurement of quantity whereas
in the case of anti-dumping duty it will be rate of duty. The rates of value
are applicable to imports from all countries and all suppliers in respect
of goods specified therein, the sl.no. of item in the notification and system
directory is the same.
2. Filing of Bill of Entry
The importers are required to declare the Tariff value notification number
and S.No. of item in the notification applicable to the goods in question.
For the purpose of data entry in the system, the details of Tariff Value should
be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A
the Format for Declaration at Service Centre for Data Entry. The extract of
the Table is indicated below.
39B. Classification Details
(1) Invoice Serial Number (2) Actual Invoice Number
Item No. RITC 8-dgt CTH ANotn IS.No P S No QTY T Notification No. I S No.
Qty Exemp.Notn/yr Sl. No. CTH Notn/ Sl No.
1 2 3 4 5 6 7 8 9 10 11 12 13
Abbreviations in Col. (3) above refer as under.
T Notn = Tariff Value notification number/year
I S No. = S.No. in the notification
QTY = Qty in the unit of measurement on the basis of which Tariff value fixed.
3. Assessment of Bill of Entry
The tariff value is itself the assessable value, therefore, invoice value will
be ignored by the system and the duty would be calculated on the basis of
tariff value. If the Tariff value is in any foreign currency, the same would
be converted in to Indian rupees on the basis of exchange rate applicable
to that currency as applicable on the date of bill of entry. For the purpose
of computation of value for additional duty under section 3(2) of Customs
Tariff Act, 1975, the basic customs duty and the assessable value based on
tariff value shall be added. In case the importer has not declared the Tariff
value, the appraiser at the time of assessment will get a systems alert for
tariff value. The appraiser will have the option to select the tariff value
and also change the S.No. of the Tariff value if incorrectly declared by
the importers. The rate of Tariff value will be printed on the check list
as well as bill on copies of bill of entry.
4. Maintenance of Tariff value Directory.
The Tariff value directory will be maintained for entry of new notifications
and amendment etc. of existing notifications would be done through the menu
option, by the designated officer who is responsible for maintenance of other
With a view to minimizing the number of queries at the time of assessment
and to improve the quality of assessment, it has been decided to capture
the following information about goods imported, in the ICES system at the
time of filing of declaration vide the annexure I.
5. Any other information relevant for assessment. For e.g. specific order
for imported goods passed by CEGAT, past precedent regarding classification
In respect of goods not leviable to Central Excise Duty under the Central
Excise Tariff Act, 1985 but liable to Excise Duties under other Central
Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to
Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes
have been given to enable the documents for such goods to be processed
on the System. A list of such codes is given in Annexure ‘A’ for
filing Column 39(B)(5) – CETH CODE.
CANCELLATION OF IGM
8.1 In case of non-arrival of vessel or some specific other reasons the
Shipping Lines can request for cancellation of IGM to the Asstt. Commissioner/Dy.
Commissioner specifying the reasons for cancellation. If satisfied, the
AC/DC will permit data entry of the cancellation request of IGM in the
8.2 The acceptance of cancellation or otherwise, will be confirmed to
the custodian as well as to the Shipping Lines electronically if filed
EDI interface or it is communicated as a “printed check up cancellation
message” from the service center and can also be checked up from
the enquiry window of the Service Center.
Note:- 1) It may be noted that in case of cancellation of IGM, all the
Bills of Entry filed against the IGM will get cancelled.
The Asstt. Commissioner/Dy. Commissioner of Customs may be approached
by importer/CHA/Shipping Lines for settlement of any problem faced
at any stage during import clearance.
They may also contact the Addl. / Joint Commissioner of in charge of CFS,
Mulund, in this behalf, if necessary.
Bonds and Bank Guarantee
The details should be filed as per Annexure – A
alongwith Bonds and Bank Guarantees. The Bank Guarantee or Bond to be
executed should be
submitted to the concerned Group Appraiser alongwith Annexure-A duly filled
in after assessment alongwith the Bill of Entry (EDI or Non-EDI), which
will be put up to the concerned Asstt./Dy. Commissioner for acceptance.
Thereafter the Bill of Entry should be taken to the designated officer,
who will feed in the details of Bond/Bank Guarantee in the computer,
which will be verified by the Examining Officer and the Bill of Entry
will be endorsed. The designated Officer will retain the original and
duplicate copy of Bank Guarantee with bond along with the file. In case
of LUT and bonds without bank guarantee the original and duplicate will
also be retained by designated Officer after data entry.
It will be the responsibility of the CHA/Importer to submit the details
required for cancellation of Bond/Bank Guarantee in the stipulated time
1. 2. DEEC Bank Guarantee and LUT
Details of Bank Guarantee, LUT or Bond should be submitted
as per Annexure – B
in DEEC section. The Bank Guarantee or LUT to be executed should be submitted
to the concerned Appraiser alongwith Annexure-B duly filled in after assessment
alongwith the Bill of Entry (EDI or Non-EDI) or alongwith the advanced
licence which will be put up to concerned Asstt. / Dy. Commissioner for
Thereafter the Bill of entry or Licence should be taken to Data Entry Operator,
who will feed in the details in the computer. The Appraiser/Supdt. incharge
of DEEC section will verify the details and endorse the same on the License
or Bill of Entry.
The original Bond/Bank Guarantee and LUT will be retained by the designated
Officer It will be the responsibility of the CHA/Importer to submit the details
of renewal or cancellation of Bond/Bank Guarantee or LUT.
2. 3. In the case of Re-Export the details should be submitted as per
at the time of examination of goods for re-export purpose.
Attention of the Importers, C.H.A.s and trade is invited to the fact that Bills
of Entry for samples and goods of no commercial value are not included in the
list of exemptions from filing EDI Bills of Entry. Since all imports assessments
have to shift to EDI, all Bills of Entry pertaining to samples, No Commercial
Value (NCV) goods and Free of Charge (FOC) consignments, and where value is
declared only for customs purposes, should also be assessed under the EDI system.
In case value is not declared in the invoice, it is advised that the value
be declared as Rs. 1 (Rupee One only) for filing B/E. In all these cases, importers
are advised to declare the goods as “Free of charge / sample” in
the generic description column so as the assessing officer may be in a position
to understand the nature of goods.
( D.S. SRA)
COMMISSIONER of CUSTOMS (GENERAL)
FORMAT FOR DECLARATION AT SERVICE CENTRE FOR DATA ENTRY
1. (a) CHA Licence No. :
(b) Name :
(c) Address of the CHA :
2. Importer Particulars
(a) Importer – Exporter Code(IEC) : (b) Branch
(c) Name of the Importer :
(d) Address :
3. Type of Importer(Tick) : (a) Government Departments (G)
(b) Government Undertakings (U)
(c) Diplomatic/UN and its
(d) Others (P)
4. Authorized Dealer Code of
the bank :
5. Type of Bill of Entry
(A) (H) Home Consumption
(X) Ex-bond Warehouse B/E No. DT.
(N) Normal Bill of Entry (after filing of IGM and after entry inward)
(P) Prior BE (after filing of IGM and before entry inward)
(A) Advance Bill of Entry (filed before filing of IGM and before entry
(C) High Sea Sale (HSS) : Yes/No
If yes, high sea seller particulars-
(a) Importer – Exporter Code(IEC) :
(b) Branch Serial Number :
(c) Name of the high sea seller :
(d) Address :
(D) Section 46 (1) Proviso Case : Yes/No
6. Special requests, if any
(A) First Check requested : Yes/No
(B) Green Channel facility for clearance
without examination requested : Yes/No
(C) Urgent clearance requested against
temporary documentation (kachcha B/E): Yes/No
(D) Extension of time limit requested
under Section 48 : Yes/No
If yes, reasons for late filing of BE :-
7. Port of Shipment :
8. Country of Origin :
(if same for all goods of the consignment, otherwise declare at the item
level at S.No. 39 )
9. Country of Consignment :
10. (a) Import General Manifest (IGM)
(b) Date of entry inward :
(a) Bill of Lading No. :
(b) Date :
(a) House Bill of Lading No(HAWB)./
House Bill of Lading(HBL) No. :
(b) Date :
Marks & Numbers :
(a) Number of Packages :
(b) Type of Package :
(a) Gross Weight :
(b) Unit of weight :
16. Additional information for clearance of goods at Inland Container
Name of the gateway port :
Gateway IGM Number :
(c) Date of entry inwards at
gateway port :
17. Container details, (in case of clearance at ICDs and Sea Ports) wherever
NO SEAL NO FCL/LCL
18. (a) Whether clearance of imported goods is sought against any type
of Bond already registered with customs: Yes/No
(b) IF YES, particulars of bond : -------------------------------
Type of Bond Bond Regn. No.---------------------------------------
100% EOUs etc. (EO)
Provisional Duty (PD)
End use bond (EU)
Re-export bond (RE)
Scheme Bond type
(c) Details of procurement certificate, if any, from Central Excise Commissionerate.
(i) Certificate Number :
(ii) Date :
(iii) Location code of the Central Excise Office issuing the Certificate
(d) Misc. Certificate No. Date
Title & address of issuing Authority
19. For EX-Bond B/E
Invoice S.Noin EX-bond B/E
Whether Import under
multiple invoices : Yes/No
If Yes, (a) no of invoices :
(b) Total Freight :
(c ) Total Insurance :
DETAILS OF EACH INVOICE
20. (a) Invoice number : (b) Date:
21. (a) Purchase Order Number : (b) Date:
22. (a) Contract Number : (b) Date:
23. (a) Letter of Credit (LC) : (b) Date:
24. Supplier details
(a) Name of the supplier :
(b) Address :
(c) Country :
25. If supplier is not the seller, -
(a) Name of the seller :
(b) Address :
(c) Country :
26. Broker/Agent details:
Name of the broker/agent :
(b) Address :
(c) Country :
27. Nature of transaction (Tick)
(b) Sale on consignment basis
(g) Free of cost.
28. Terms of Payment (Tick)
(b) DP / DA
29. Conditions or restrictions, if any, attached to the sale
30. Method of valuation applicable :
31. (a) Invoice value : (b) Currency:
32. Terms of invoice (Tick) : (a) FOB/ (b) CIF /
(c) CI / (d) CF
33. Freight, Insurance and other charges :
Rate (%) OR Amount Currency
(a) Freight :
(b) Insurance :
(c) Loading, unloading and
handling charges[ Rule 9(2)(b)] : 1%
(d) Other charges related to the
carriage of goods (eg. daughter
charges etc) :
34. Cost and services not included in the invoice value and other miscellaneous
Rate(%) OR Amount Currency
(a) Brokerage and commissions :
(b) Cost of containers :
(c) Cost of Packing :
(d) Dismantling, transport and
handling charges at the country of :
export or any other country
(e) Cost of goods and services
supplied by buyer :
(f) Documentation :
(g) Country of Origin Certificate :
(h) Royalties and licence fees :
(i) Value of proceeds which accrue
to seller :
(j) Cost of warranty services if any,
provided by the seller or on :
behalf of the seller
(k) Other costs or payments, if any,
to satisfy the obligation of the seller :
(l) Other charges and payments, if any :
35. Discount, if any : Yes/No
(a) Nature of Discount :
(b) Rate (%) or amount :
36. Additional charges, if any for : Rate (%) OR Amount (In Rs.) purchase
on high seas
37. Any other relevant information which has a bearing on value :
38. Details of SVB Loading wherever applicable (at Invoice
(if same for all goods of the consignment, otherwise declare at the item
level at S.No.39)
Whether the buyer & seller are related : Yes/No
If yes, whether relationship has been
examined earlier by SVB : Yes/No
(a) Ref No :
(b) Date :
(c) Custom House :
(d) Load on :
(A) Assessable value (B) Duty
(e) Loading rate --------------------------------------------
Assessable Value Duty
Rate in %age :
(f) Provisional (P)/ Final (F) :-----------------------------------------------
39. Items of Import:
A. Detailed Description of Items:
(1) Invoice Serial Number: (2) Actual Invoice Number
Unit of Quantity
End use of the item
Country of Origin