Procedure for Clearance of Imported and Export Goods.
Procedure for Clearance of Imported and Export Goods
- Import:
Bill of Entry – Cargo Declaration:
Assessment:
EDI Assessment:
Examination of Goods:
Green Channel facility:
Execution of Bonds:
Payment of Duty:
Amendment of Bill of Entry:
Prior Entry for Bill of Entry:
Mother Vessel/Feeder vessel:
Specialised Schemes:
Bill of Entry for Bond/Warehousing:
- Export :
- Registration:
- Processing of Shipping Bill - Non-EDI:
- Processing of Shipping Bill - EDI:
-
Octroi procedure, Quota Allocation and Other certification for Export Goods:
- Arrival of Goods at Docks:
- System Appraisal of Shipping Bills:
- Status of Shipping Bill:
- Customs Examination of Export Cargo:
-
Variation Between the Declaration & Physical Examination:
- Stuffing / Loading of Goods in Containers
- Drawal of Samples:
- Amendments:
- Export of Goods Under Claim for Drawback:
- Generation of Shipping Bills:
- Export General Manifest:
Procedure for Clearance of Imported and Export Goods
I. Import:
Bill of Entry – Cargo Declaration:
Goods imported in a vessel/aircraft attract customs duty and unless these are
not meant for customs clearance at the port/airport of arrival by particular
vessel/aircraft and are intended for transit by the same vessel/aircraft or
transhipment to another customs station or to any place outside India, detailed
customs clearance formalities of the landed goods have to be followed by the
importers. In regard to the transit goods, so long as these are mentioned in
import report/IGM for transit to any place outside India, Customs allows transit
without payment of duty. Similarly for goods brought in by particular
vessel/aircraft for transhipment to another customs station detailed customs
clearance formalities at the port/airport of landing are not prescribed and
simple transhipment procedure has to be followed by the carrier and the
concerned agencies. The customs clearance formalities have to be complied with
by the importer after arrival of the goods at the other customs station. There
could also be cases of tanshipment of the goods after unloading to a port
outside India. Here also simpler procedure for transhipment has been prescribed
by regulations, and no duty is required to be paid. (Sections 52 to 56 of the
Customs are relevant in this regard)
- For other goods which are offloaded importers have the option to clear
the goods for home consumption after payment of the duties leviable or to
clear them for warehousing without immediate discharge of the duties
leviable in terms of the warehousing provisions built in the Customs Act.
Every importer is required to file in terms of the Section 46 an entry
(which is called Bill of entry) for home consumption or warehousing in the
form, as prescribed by regulations.
- If the goods are cleared through the EDI system no formal Bill of Entry
is filed as it is generated in the computer system, but the importer is
required to file a cargo declaration having prescribed particulars required
for processing of the entry for customs clearance.
- The Bill of entry, where filed, is to be submitted in a set, different
copies meant for different purposes and also given different colour scheme,
and on the body of the bill of entry the purpose for which it will be used
is generally mentioned in the non-EDI declaration.
- The importer clearing the goods for domestic consumption has to file
bill of entry in four copies; original and duplicate are meant for customs,
third copy for the importer and the fourth copy is meant for the bank for
making remittances.
- In the non-EDI system alongwith the bill of entry filed by the importer
or his representative the following documents are also generally required:-
- Signed invoice
- Packing list
- Bill of Lading or Delivery Order/Airway Bill
- GATT declaration form duly filled in
- Importers/CHA’s declaration
- License wherever necessary
- Letter of Credit/Bank Draft/wherever necessary
- Insurance document
- Import license
- Industrial License, if required
- Test report in case of chemicals
- Adhoc exemption order
- DEEC Book/DEPB in original
- Catalogue, Technical write up, Literature in case of machineries,
spares or chemicals as may be applicable
- Separately split up value of spares, components machineries
- Certificate of Origin, if preferential rate of duty is claimed \
- No Commission declaration
- While filing the bill of entry and giving various particulars as
prescribed therein the correctness of the information given has also to be
certified by the importer in the form a declaration at the foot of the bill
of entry and any mis-declaration/incorrect declaration has legal
consequences, and due precautions should be taken by importer while signing
these declarations.
- Under the EDI system, the importer does not submit documents as such for
assessment but submits declarations in electronic format containing all the
relevant information to the Service Centre. A signed paper copy of the
declaration is taken by the service centre operator for non-repudiability of
the declaration. A checklist is generated for verification of data by the
importer/CHA. After verification, the data is submitted to the system by the
Service Centre Operator and system then generates a B/E Number, which is
endorsed on the printed checklist and returned to the importer/CHA. No
original documents are taken at this stage. Original documents are taken at
the time of examination. The importer/CHA also need to sign on the final
document after Customs clearance.
- The first stage for processing a bill of entry is what is termed the
noting of the bill of entry, vis-à-vis, the IGM filed by the carrier. In the
non-EDI system the importer has to get the bill of entry noted in the
concerned unit which checks the consignment sought to be cleared having been
manifested in the particular vessel and a bill of entry number is generated
and indicated on all copies. After noting the bill of entry gets sent to the
appraising section of the Custom House for assessment functions, payment of
duty etc. In the EDI system, the Steamer Agents get the manifest filed
through EDI or by using the service centre of the Custom House and the
noting aspect is checked by the system itself – which also generates bill of
entry number.
- After noting/registration of the Bill of entry, it is forwarded manually
or electronically to the concerned Appraising Group in the Custom House
dealing with the commodity sought to be cleared. Appraising Wing of the
Custom House has a number of Groups dealing with earmarked commodities
falling under different Chapter Headings of the Customs Tariff and they take
up further scrutiny for assessment, import permissibility etc. angle.
Assessment:
- The basic function of the assessing officer in the appraising groups is
to determine the duty liability taking due note of any exemptions or
benefits claimed under different export promotion schemes. They have also to
check whether there are any restrictions or prohibitions on the goods
imported and if they require any permission/license/permit etc., and if so
whether these are forthcoming. Assessment of duty essentially involves
proper classification of the goods imported in the customs tariff having due
regard to the rules of interpretations, chapter and sections notes etc., and
determining the duty liability. It also involves correct determination of
value where the goods are assessable on ad valorem basis. The assessing
officer has to take note of the invoice and other declarations submitted
alongwith the bill of entry to support the valuation claim, and adjudge
whether the transaction value method and the invoice value claimed for the
basis of assessment is acceptable, or value needs to be redetermined having
due regard to the provisions of Section 14 and the valuation rules issued
thereunder, the case law and various instructions on the subject. He also
takes note of the contemporaneous values and other information on valuation
available with the Custom House.
- Where the appraising officer is not very clear about the description of
the goods from the document or as some doubts about the proper
classification which may be possible only to determine after detailed
examination of the nature of the goods or testing of its samples, he may
give an examination order in advance of finalisation of assessment including
order for drawing of representative sample. This is done generally on the
reverse of the original copy of the bill of entry which is presented by the
authorized agent of the importer to the appraising staff posted in the
Docks/Air Cargo Complexes where the goods are got examined in the presence
of the importer’s representative.
- On receipt of the examination report the appraising officers in the
group assesses the bill of entry. He indicates the final classification and
valuation in the bill of entry indicating separately the various duties such
as basic, countervailing, anti-dumping, safeguard duties etc., that may be
leviable. Thereafter the bill of entry goes to Assistant Commissioner/Deputy
Commissioner for confirmation depending upon certain value limits and sent
to comptist who calculates the duty amount taking into account the rate of
exchange at the relevant date as provided under Section 14 of the Customs
Act.
- After the assessment and calculation of the duty liability the
importer’s representative has to deposit the duty calculated with the
treasury or the nominated banks, whereafter he can go and seek delivery of
the goods from the custodians.
- Where the goods have already been examined for finalization of
classification or valuation no further examination/checking by the dock
appraising staff is required at the time of giving delivery and the goods
can be taken delivery after taking appropriate orders and payment of dues to
the custodians, if any.
- In most cases, the appraising officer assessees the goods on the basis
of information and details furnished to the importer in the bill of entry,
invoice and other related documents including catalogue, write-up etc. He
also determines whether the goods are permissible for import or there are
any restriction/prohibition. He may allow payment of duty and delivery of
the goods on what is called second check/appraising basis in case there are
no restriction/prohibition. In this method, the duties as determined and
calculated are paid in the Custom House and appropriate order is given on
the reverse of the duplicate copy of the bill of entry and the importer or
his agent after paying the duty submits the goods for examination in the
import sheds in the docks etc., to the examining staff. If the goods are
found to be as declared and no other discrepancies/mis-declarations etc.,
are detected, the importer or his agent can clear the goods after the shed
appraiser gives out of charge order.
- Wherever the importer is not satisfied with the classification, rate of
duty or valuation as may be determined by the appraising officer, he can
seek an assessment order. An appeal against the assessment order can be made
to appropriate appellate authority within the time limits and in the manner
prescribed.
EDI Assessment:
- In the EDI system of handling of the documents/declarations for taking
import clearances as mentioned earlier the cargo declaration is transferred
to the assessing officer in the groups electronically.
- The assessing officer processes the cargo declaration on screen with
regard to all the parameters as given above for manual process. However in
EDI system, all the calculations are done by the system itself. In addition,
the system also supplies useful information for calculation of duty, for
example, when a particular exemption notification is accepted, the system
itself gives the extent of exemption under that notification and calculates
the duty accordingly. Similarly, it automatically applies relevant rate of
exchange in force while calculating. Thus no comptist is required in EDI
system. If assessing officer needs any clarification from the importer, he
may raise a query. The query is printed at the service centre and the party
replies to the query through the service centre.
- After assessment, a copy of the assessed bill of entry is printed in the
service centre. Under EDI, documents are normally examined at the time of
examination of the goods. Final bill of entry is printed after ‘out of
charge’ is given by the Custom Officer.
- In EDI system, in certain cases, the facility of system appraisal is
available. Under this process, the declaration of importer is taken as
correct and the system itself calculates duty which is paid by the importer.
In such case, no assessing officer is involved.
- Also, a facility of tele-enquiry is provided in certain major Customs
stations through which the status of documents filed through EDI systems
could be ascertained through the telephone. If nay query is raised, the same
may be got printed through fax in the office of importer/exporter/CHA.
Examination of Goods:
- All imported goods are required to be examined for verification of
correctness of description given in the bill of entry. However, a part of
the consignment is selected on random selection basis and is examined. In
case the importer does not have complete information with him at the time of
import, he may request for examination of the goods before assessing the
duty liability or, if the Customs Appraiser/Assistant Commissioner feels the
goods are required to be examined before assessment, the goods are examined
prior to assessment. This is called First Appraisement. The importer has to
request for first check examination at the time of filing the bill of entry
or at data entry stage. The reason for seeking First Appraisement is also
required to be given. On original copy of the bill of entry, the Customs
Appraiser records the examination order and returns the bill of entry to the
importer/CHA with the direction for examination, who is to take it to the
import shed for examination of the goods in the shed. Shed Appraiser/Dock
examiner examines the goods as per examination order and records his
findings. In case group has called for samples, he forwards sealed samples
to the group. The importer is to bring back the said bill of entry to the
assessing officer for assessing the duty. Appraiser assesses the bill of
entry. It is countersigned by Assistant/Deputy Commissioner if the value is
more than Rs. 1 lakh.
- The goods can also be examined subsequent to assessment and payment of
duty. This is called Second Appraisement. Most of the consignments are
cleared on second appraisement basis. It is to be noted that whole of the
consignment is not examined. Only those packages which are selected on
random selection basis are examined in the shed.
- Under the EDI system, the bill of entry, after assessment by the group
or first appraisement, as the case may be, need to be presented at the
counter for registration for examination in the import shed. A declaration
for correctness of entries and genuineness of the original documents needs
to be made at this stage. After registration, the B/E is passed on to the
shed Appraiser for examination of the goods. Along-with the B/E, the CHA is
to present all the necessary documents. After completing examination of the
goods, the Shed Appraiser enters the report in System and transfers first
appraisement B/E to the group and gives 'out of charge' in case of already
assessed Bs/E. Thereupon, the system prints Bill of Entry and order of
clearance (in triplicate). All these copies carry the examination report,
order of clearance number and name of Shed Appraiser. The two copies each of
B/E and the order are to be returned to the CHA/Importer, after the
Appraiser signs them. One copy of the order is attached to the Customs copy
of B/E and retained by the Shed Appraiser.
Green Channel facility:
- Some major importers have been given the green channel clearance
facility. It means clearance of goods is done without routine examination of
the goods. They have to make a declaration in the declaration form at the
time of filing of bill of entry. The appraisement is done as per normal
procedure except that there would be no physical examination of the goods.
Only marks and number are to be checked in such cases. However, in rare
cases, if there are specific doubts regarding description or quantity of the
goods, physical examination may be ordered by the senior
officers/investigation wing like SIIB.
Execution of Bonds:
- Wherever necessary, for availing duty free assessment or concessional
assessment under different schemes and notifications, execution of end use
bonds with Bank Guarantee or other surety is required to be furnished. These
have to be executed in prescribed forms before the assessing Appraiser.
Payment of Duty:
- The duty can be paid in the designated banks or through TR-6 challans.
Different Custom Houses have authorised different banks for payment of duty.
It is necessary to check the name of the bank and the branch before
depositing the duty. Bank endorses the payment particulars in challan which
is submitted to the Customs.
Amendment of Bill of Entry:
- Whenever mistakes are noticed after submission of documents, amendments
to the of entry is carried out with the approval of Deputy/Assistant
Commissioner. The request for amendment may be submitted with the supporting
documents. For example, if the amendment of container number is required, a
letter from shipping agent is required. Amendment in document may be
permitted after the goods have been given out of charge i.e. goods have been
cleared on sufficient proof being shown to the Deputy/Assistant
Commissioner.
Prior Entry for Bill of Entry:
- For faster clearance of the goods, provision has been made in section 46
of the Act, to allow filing of bill of entry prior to arrival of goods. This
bill of entry is valid if vessel/aircraft carrying the goods arrive within
30 days from the date of presentation of bill of entry.
- The importer is to file 5 copies of the bill of entry and the fifth copy
is called Advance Noting copy. The importer has to declare that the
vessel/aircraft is due within 30 days and they have to present the bill of
entry for final noting as soon as the IGM is filed. Advance noting is
available to all imports except for into bond bill of entry and also during
the special period.
Mother Vessel/Feeder vessel:
- Often in case of goods coming by container ships they are transferred at
an intermediate ports (like Ceylon) from mother vessel to smaller vessels
called feeder vessels. At the time of filing of advance noting B/E, the
importer does not know as to which vessel will finally bring the goods to
Indian port. In such cases, the name of mother vessel may be filled in on
the basis of the bill of lading. On arrival of the feeder vessel, the bill
of entry may be amended to mention names of both mother vessel and feeder
vessel.
Specialised Schemes:
- The import of goods are made under specialised schemes like DEEC or EOU
etc. The importer in such cases is required to execute bonds with the
Customs authorities for fulfillment of conditions of respective
notifications. If the importer fails to fulfill the conditions, he has to
pay the duty leviable on those goods. The amount of bond would be equal to
the amount of duty leviable on the imported goods. The bank guarantee is
also required alongwith the bond. However, the amount of bank guarantee
depends upon the status of the importer like Super Star Trading
House/Trading House etc.
Bill of Entry for Bond/Warehousing:
- A separate form of bill of entry is used for clearance of goods for
warehousing. All documents as required to be attached with a Bill of Entry
for home consumption are also required to be filed with bill of entry for
warehousing. The bill of entry is assessed in the same manner and duty
payable is determined. However, since duty is not required to be paid at the
time of warehousing of the goods, the purpose of assessing the goods at this
stage is to secure the duty in case the goods do not reach the warehouse.
The duty is paid at the time of ex-bond clearance of goods for which an
ex-bond bill of entry is filed. The rate of duty applicable to imported
goods cleared from a warehouse is the rate in-force on the date on which the
goods are actually removed from the warehouse.
(References: Bill of Entry (Forms) Regulations, 1976, ATA carnet (Form Bill
of Entry and Shipping Bill) Regulations, 1990 ,Uncleared goods (Bill of
entry) regulation, 1972, , CBEC Circulars No. 22/97, dated 4/7/1997, 63/97,
dated 21/11/1997).
II. Export :
For clearance of export goods, the export or his agents have to undertake the
following formalities:
- Registration:
- The exporters have to obtain PAN based Business Identification
Number(BIN) from the Directorate General of Foreign Trade prior to
filing of shipping bill for clearance of export goods. Under the EDI
System, PAN based BIN is received by the Customs System from the DGFT
online. The exporters are also required to register authorised foreign
exchange dealer code (through which export proceeds are expected to be
realised) and open a current account in the designated bank for credit
of any drawback incentive.
- Whenever a new Airline, Shipping Line, Steamer Agent, port or
airport comes into operation, they are required to be registered into
the Customs System. Whenever, electronic processing of shipping bill
etc. is held up on account of non-registration of these entities, the
same is to be brought to the notice of Assistant/Deputy Commissioner
in-charge of EDI System for registering the new entity in the system.
-
Registration in the case of export under export promotion
schemes:
- All the exporters intending to export under the export promotion
scheme need to get their licences/DEEC book etc. registered at the
Customs Station. For such registration, original documents are required.
- Processing of Shipping Bill - Non-EDI:
- Under manual system, shipping bills or, as the case may be, bills of
export are required to be filed in format as prescribed in the Shipping
Bill and Bill of Export (Form) regulations, 1991. The bills of export
are being used if clearance of export goods is taken at the Land Customs
Stations. Different forms of shipping bill/bill of export have been
prescribed for export of duty free goods, export of dutiable goods and
export under drawback etc.
- Shipping Bills are required to be filed along with all original
documents such as invoice, AR-4, packing list etc. The assessing officer
in the Export Department checks the value of the goods, classification
under Drawback schedule in case of Drawback Shipping Bills, rate of
duty/cess where applicable, exportability of goods under EXIM policy and
other laws inforce. The DEEC/DEPB Shipping bills are processed in the
DEEC group. In case of DEEC Shipping bills, the assessing officer
verifies that the description of the goods declared in the shipping bill
and invoice match with the description of the resultant product as given
in the DEEC book. If the assessing officer has any doubts regarding
value, description of goods, he may call for samples of the goods from
the docks. He may also call for any other information required by him
for processing of shipping bill. He may assess the shipping bill after
visual inspection of the sample or may send it for test and pass the
shipping bill provisionally.
- Once, the shipping bill is passed by the Export Department, the
exporter or his agent present the goods to the shed appraiser (export)
in docks for examination. The shed appraiser may mark the document to a
Custom officer (usually an examiner) for examining the goods. The
examination is carried out under the supervision of the shed appraiser
(export). If the description and other particulars of the goods are
found to be as declared, the shed appraiser gives a ‘let export’ order,
after which the exporter may contact the preventive superintendent for
supervising the loading of goods on to the vessel.
- In case the examining staff in the docks finds some discrepancy in
the goods, they may mark the shipping bill back to export
department/DEEC group with their observations as well as sample of
goods, if needed. The export department re-considers the case and decide
whether export can be allowed, or amendment in description, value etc.
is required before export and whether any other action is required to be
taken under the Customs Act, 1962 for mis-declaration of description of
value etc.
- Processing of Shipping Bill - EDI:
- Under EDI System, declarations in prescribed format are to be filed
through the Service Centers of Customs. A checklist is generated for
verification of data by the exporter/CHA. After verification, the data
is submitted to the System by the Service Center operator and the System
generates a Shipping Bill Number, which is endorsed on the printed
checklist and returned to the exporter/CHA. For export items which are
subject to export cess, the TR-6 challans for cess is printed and given
by the Service Center to the exporter/CHA immediately after submission
of shipping bill. The cess can be paid on the strength of the challan at
the designated bank. No copy of shipping bill is made available to
exporter/CHA at this stage.
-
Octroi procedure, Quota Allocation and Other certification
for Export Goods:
- The quota allocation label is required to be pasted on the export
invoice. The allocation number of AEPC is to be entered in the system at
the time of shipping bill entry. The quota certification of export
invoice needs to be submitted to Customs along-with other original
documents at the time of examination of the export cargo. For
determining the validity date of the quota, the relevant date needs to
be the date on which the full consignment is presented to the Customs
for examination and duly recorded in the Computer System. In EDI System
at Delhi Air cargo, the quota information is automatically verified from
the AEPC/TEXPROCIL system.
- Since the shipping bill is generated only after the 'let export
order' is given by Customs, the exporter may make use of export invoice
or such other document as required by the Octroi authorities for the
purpose of Octroi exemption.
- Arrival of Goods at Docks:
- The goods brought for the purpose of examination and subsequent 'let
export' is allowed entry to the Dock on the strength of the checklist
and other declarations filed by the exporter in the Service Center. The
Port authorities have to endorse the quantity of goods actually received
on the reverse of the Check List.
- System Appraisal of Shipping Bills:
- In many cases the Shipping Bill is processed by the system on the
basis of declarations made by the exporters without any human
intervention. In other cases where the Shipping Bill is processed on
screen by the Customs Officer, he may call for the samples, if required
for confirming the declared value or for checking classification under
the Drawback Schedule. He may also give any special instructions for
examination of goods, if felt necessary.
- Status of Shipping Bill:
- The exporter/CHA can check up with the query counter at the Service
Center whether the Shipping Bill submitted by them in the system has
been cleared or not, before the goods are brought into the Docks for
examination and export. In case any query is raised, the same is
required to be replied through the service center or in case of CHAs
having EDI connectivity through their respective terminals. The Customs
officer may pass the Shipping Bill after all the queries have been
satisfactorily replied to.
- Customs Examination of Export Cargo:
- After the receipt of the goods in the dock, the exporter/CHA may
contact the Customs Officer designated for the purpose present the check
list with the endorsement of Port Authority and other declarations as
aforesaid along with all original documents such as, Invoice and Packing
list, AR-4, etc. Customs Officer may verify the quantity of the goods
actually received and enter into the system and thereafter mark the
Electronic Shipping Bill and also hand over all original documents to
the Dock Appraiser of the Dock who many assign a Customs Officer for the
examination and intimate the officers’ name and the packages to be
examined, if any, on the check list and return it to the exporter or his
agent.
- The Customs Officer may inspect/examine the shipment along with the
Dock Appraiser. The Customs Officer enters the examination report in the
system. He then marks the Electronic Bill along with all original
documents and check list to the Dock Appraiser. If the Dock Appraiser is
satisfied that the particulars entered in the system conform to the
description given in the original documents and as seen in the physical
examination, he may proceed to allow "let export" for the shipment and
inform the exporter or his agent.
-
Variation Between the Declaration & Physical Examination:
- The check list and the declaration along with all original documents
is retained by the Appraiser concerned. In case of any variation between
the declaration in the Shipping Bill and physical documents/examination
report, the Appraiser may mark the Electronic Shipping Bill to the
Assistant Commissioner/Deputy Commissioner of Customs (Exports). He may
also forward the physical documents to Assistant Commissioner/Deputy
Commissioner of Customs (Exports) and instruct the exporter or his agent
to meet the Assistant Commissioner/Deputy Commissioner of Customs
(Exports) for settlement of dispute. In case the exporter agrees with
the views of the Department, the Shipping Bill needs to be processed
accordingly. Where, however, the exporter disputes the view of the
Department principles of natural justice is required to be followed
before finalisation of the issue.
- Stuffing / Loading of Goods in Containers
- The exporter or his agent should hand over the exporter copy of the
shipping bill duly signed by the Appraiser permitting "Let Export" to
the steamer agent who may then approach the proper officer (Preventive
Officer) for allowing the shipment. In case of container cargo the
stuffing of container at Dock is dome under Preventive Supervision.
Loading of both containerized and bulk cargo is done under Preventive
Supervision. The Customs Preventive Superintendent (Docks) may enter the
particulars of packages actually stuffed in to the container, the bottle
seal number particulars of loading of cargo container on board into the
system and endorse these details on the exporter copy of the shipping
bill presented to him by the steamer agent. If there is a difference in
the quantity/number of packages stuffed in the containers/goods loaded
on vessel the Superintendent (Docks) may put a remark on the shipping
bill in the system and that shipping bill requires amendment or changed
quantity. Such shipping bill also may not be taken up for the purpose of
sanction of Drawback/DEEC logging, till the shipping bill is suitably
amended for the changed quantity. The Customs Preventive Officer
supervising the loading of container and general cargo in to the vessel
may give "Shipped on Board" endorsement on the exporters copy of the
shipping bill.
- Drawal of Samples:
- Where the Appraiser Dock (export) orders for samples to be drawn and
tested, the Customs Officer may proceed to draw two samples from the
consignment and enter the particulars thereof along with details of the
testing agency in the ICES/E system. There is no separate register for
recording dates of samples drawn. Three copies of the test memo are
prepared by the Customs Officer and are signed by the Customs Officer
and Appraising Officer on behalf of Customs and the exporter or his
agent. The disposal of the three copies of the test memo are as
follows:-
- Original – to be sent along with the sample to the test
agency.
- Duplicate – Customs copy to be retained with the 2nd
sample.
- Triplicate – Exporter’s copy.
|
- The Assistant Commissioner/Deputy Commissioner if he considers
necessary, may also order for sample to be drawn for purpose other than
testing such as visual inspection and verification of description,
market value inquiry, etc.
- Amendments:
- Any correction/amendments in the check list generated after filing
of declaration can be made at the service center, provided, the
documents have not yet been submitted in the system and the shipping
bill number has not been generated. Where corrections are required to be
made after the generation of the shipping bill No. or after the goods
have been brought into the Export Dock, amendments is carried out in the
following manners.
- If the goods have not yet been allowed "let export" amendments may be
permitted by the Assistant Commissioner (Exports).
- Where the "Let Export" order has already been given, amendments may
be permitted only by the Additional/Joint Commissioner, Custom House, in
charge of export section.
- In both the cases, after the permission for amendments has been
granted, the Assistant Commissioner/Deputy Commissioner (Export) may
approve the amendments on the system on behalf of the Additional /Joint
Commissioner. Where the print out of the Shipping Bill has already been
generated, the exporter may first surrender all copies of the shipping
bill to the Dock Appraiser for cancellation before amendment is approved
on the system.
- Export of Goods Under Claim for Drawback:
- After actual export of the goods, the Drawback claim is processed
through EDI system by the officers of Drawback Branch on first come
first served basis. There is no need for filing separate drawback
claims. The status of the shipping bills and sanction of DBK claim can
be ascertained from the query counter set up at the service center. If
any query has been raised or deficiency noticed, the same is shown on
the terminal. A print out of the query/deficiency may be obtained by the
authorized person of the exporter from the service center. The exporters
are required to reply to such queries through the service center. The
claim will come in queue of the EDI system only after reply to
queries/deficiencies are entered by the Service Center.
- All the claims sanctioned on a particular day are enumerated in a
scroll and transferred to the Bank through the system. The bank credits
the drawback amount in the respective accounts of the exporters. Bank
may send a fortnightly statement to the exporters of such credits made
in their accounts.
- The Steamer Agent/Shipping Line may transfer electronically the EGM
to the Customs EDI system so that the physical export of the goods is
confirmed, to enable the Customs to sanction the drawback claims.
- Generation of Shipping Bills:
- After the "let export" order is given on the system by the
Appraiser, the Shipping Bill is generated by the system in two copies
i.e., one Customs copy, one exporter’s copy (E.P. copy is generated
after submission of EGM). After obtaining the print out the appraiser
obtains the signatures of the Customs Officer on the examination report
and the representative of the CHA on both copies of the shipping bill
and examination report. The Appraiser thereafter signs & stamps both the
copies of the shipping bill at the specified place.
- The Appraiser also signs and stamps the original & duplicate copy of
SDF. Customs copy of shipping bill and original copy of the SDF is
retained along with the original declarations by the Appraiser and
forwarded to Export Department of the Custom House. He may return the
exporter copy and the second copy of the SDF to the exporter or his
agent.
- As regards the AEPC quota and other certifications, these are
retained along with the shipping bill in the dock after the shipping
bill is generated by the system. At the time of examination, apart from
checking that the goods are covered by the quota certifications, the
details of the quota entered into the system needs to be checked.
- Export General Manifest:
- All the shipping lines/agents need to furnish the Export General
Manifests, Shipping Bill wise, to the Customs electronically within 7
days from the date of sailing of the vessel.
- Apart from lodging the EGM electronically the shipping lines need to
continue to file manual EGMs along with the exporter copy of the
shipping bills as per the present practice in the export department. The
manual EGMs need to be entered in the register at the Export Department
and the Shipping lines may obtain acknowledgements indicating the date
and time at which the EGMs were received by the Export Department.
- The above is the general procedure for export under EDI Systems.
However special procedures exist for specified schemes, details of which
may be obtained from the Public Notice/Standing Orders issued by the
respective Commissionerates.