Customs copy – for port of issue (office copy)
Customs copy – for port of clearance
Importers copy

Scheme   Bond type
EPCG            EC
DEEC            DE
DFRC            DE
REPL            DE

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 of licence.

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
Annexure-I.

(1) Invoice Serial Number [ ] (2)Actual Invoice Number [ ]

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 EPCG 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 in 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:.

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.

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.

Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. INAHD01123. If no code is assigned ‘other’ to be used as code – MAA1O123).

3.1 INVOICE PARTICULARS

For Ex-bond
B/E                             Invoice S.No. in EX-bond B/E

Item of Import intended to be Ex-bonded

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.

3.2 Assessment

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 details.

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 verify that:-

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 bank.

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 a notification.

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 another notification.

Bond Codes for the types bond are as under:

Bond type Bond code Bond Regn. No.
End use bond EU
Undertaking UT
Re-export bond RE

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 certificates 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 the directories.

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 in columns (3) & (4) respectively.

ANNEXURE-I

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-CODE
IE BRANCH CODE
EXPORTER TYPE
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
FC CODE
I O NORM
VALUE ADDITION
LIMITING FACTOR -V/Q/B
CONDITION
EXPORT OBLIGATION COMPLETED ( Y/N )
BOND NO.

SUPPORTING MANUFECTURER,S DETAILS, IF ANY

SUPPORTING MFR. NAME
ADDRESS –1
ADDRESS-2
CITY
STATE
PIN
CEX. COMMRTE/DIVISION/RANGE/
MAIN OR ANCILIARY UNIT

IMPORT ITEMS DETAILS

S.NO. OF ITEM IN LIC/DEEC
ITEM DESCRIPTION
QUALITY
TECH. CHAR
SION SR. NO.
SION PRODUCT GROUP
SION ITEM S.NO. FOR IMPORT
QUATITY/ UQC
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
ITEM DESCRIPTION
QUALITY
TECH. CHAR
SION SR. NO.
SION PRODUCT GROUP
QUATITY/ UQC
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
- Enhancements
- 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

- IEC
- 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
- Remarks

* for Bonds already executed, the existing balance to be captured as opening balance in the Ledger

BG Details
- Serial No. (as given by the Bank)
- Bank branch code
- Bank name
- BG amount
- BG date
- Expiry date of BG
- Date of enforcement
- Remarks
Surety Details
- Serial No. (as given by the party )
- Surety Name
- Address
- Identification particulars of surety (CHA code, Chartered Accountant Registration No. etc.)
- Remarks
Cash Deposit
- Challan No.
- Date
- Amount
- 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 reference.
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.

2. Appraising

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
Test Bond
End Use Bond / Undertaking
Transit
Provisional Duty Bond - Project Imports
Extra Duty Deposit
EOU Bond
Warehouse Bond

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.
(f) Others.(specify)

Bond Ledger Format

B/E No.
B/E Date
Type of Document (manual or EDI)
Debit Amount (Specified by AO)
Credit amount
Date of debit / credit
Officer Id.

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 bond.

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 below:-


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 entry.

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 / docks.

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 of B/E.

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 / CHA.

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
Commissionerate
Division
Range

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 factory.

( 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 of charge.

Procedure for registration of bond/B.G. has been separately indicated in this Public Notice

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 Public Notice.

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 article ………….Y/N.
(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 Measures Act. 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 EDI
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 Union:

COUNTRY CODES

SNO          COUNTRY        Country code        S.NO        COUNTRY        Country code
1               AUSTRIA            AT                      2            BELGIUM                      BE
3               DENMARK           DK                     4             FINLAND                      FI
5               FRANCE             FR                      6             GERMANY                      DE
7               GREECE             GR                      8            IRELAND                      IE
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
Classification Details
Item No. RITC 8-dgt CTH ANotn IS.No P S No 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.

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

Classification Details
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 notification directories.

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.
1. Brand
2. Model
3. Grade
4. Specifications
5. Any other information relevant for assessment. For e.g. specific order for imported goods passed by CEGAT, past precedent regarding classification valuation etc.

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 Service center.
8.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Lines electronically if filed through 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.

GRIEVANCE HANDLING:
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 period.

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 acceptance.
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 Annexure –D 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.

Sd/-
( D.S. SRA)
COMMISSIONER of CUSTOMS (GENERAL)

1. (a) CHA Licence No. :

(b) Name :

(c) Address of the CHA :

2. Importer Particulars

(a) Importer – Exporter Code(IEC) : (b) Branch Serial Number

(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
Organisations(O)
(d) Others (P)

4. Authorized Dealer Code of
the bank :

5. Type of Bill of Entry

(A) (H) Home Consumption
(W) Warehouse
(X) Ex-bond Warehouse B/E No. DT.
Warehouse Code:

(B)
(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
inward)

(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 :

IGM Details

10. (a) Import General Manifest (IGM)
No./Year :
(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 Depots(ICDs)
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 applicable
------------------------------------------------------------------------------------CONTAINER NO SEAL NO FCL/LCL
------------------------------------------------------------------------------------

BOND DETAILS

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.---------------------------------------

Warehousing (WH)
100% EOUs etc. (EO)
Provisional Duty (PD)
Job-work (JB)
End use bond (EU)
Undertaking (UT)
Re-export bond (RE)

Scheme Bond type

EPCG EC
DEEC DE
DFRC DE
REPL DE
------------------------------------------------
(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
Commissionerate :
Division :
Range :

(d) Misc. Certificate No. Date
Title & address of issuing Authority

INVOICE PARTICULARS
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:
Number

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)

(a) Sale
(b) Sale on consignment basis
(c) Hire/Rent
(d) Replacement
(e) Gift
(f) Sample
(g) Free of cost.
(h) Other

28. Terms of Payment (Tick)

(a) LC
(b) DP / DA
(c) FOC
(d) Others

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
vessel expenses,
transit/transshipment
charges etc) :

34. Cost and services not included in the invoice value and other miscellaneous charges :

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
If yes,
(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 level):
(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

If yes,
(a) Ref No :

(b) Date :

(c) Custom House :

(d) Load on :

(A) Assessable value (B) Duty
(C) Both

(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