Procedure for Export Under EDI :  

Till such time exporters / CHA’s are given access to file documents electronically, they would have to avail the facility of filing the documents through the Service Centre ( the center for short) set up in the ground floor of the New Custom House, Panambur, Mangalore. The procedure of exports under Indian Customs EDI System may be broadly classified under the following headings :    

Procedure for GR-I/SDF Data Entry Of Shipping Bills  
Export of Duty Free Goods Export Under Claim For Draw Back
DEPB,100% EOU, EPCG Schemes Octroi  Procedure, Quota Allocation And Other Certification
Arrival Of Goods At Docks    Containers Stuffed Outside Docks Area    
Customs Examination Of Export Cargo Generation Of Shipping Bills
Payment Of Merchant Overtime (M.O.T.)` Drawal Of Samples  
Queries  & Amendments  Short Shipments, Shut-Out, Cancellation etc.  
Change Of Vessel Name and Freight Amount Re - Print Of Shipping Bills
Reconstruction Of Lost Documents Export General Manifest

 

 

Export under DEEC Scheme

Procedure for GR-1/ SDF :Under the EDI System,  Exporters/CHAs would be required to file a declaration in the form SDF (Appendix I).  It would be filed at the stage of “ Goods arrival”.    One copy of the Declaration  would be attached to the original copy of the S/B generated by the system and retained by the Customs.  The second copy would be attached to the duplicate S/B (the exchange control copy) and surrendered by the Exporter to the authorised dealer for the collection/negotiations.  

The Exporters are required to obtain a certificate from the bank  through which they would be realising the export proceeds (Appendix 1A).  If the Exporter wishes to operate through different banks for the purpose, a certificate would have to be obtained  from each of the banks.  The certificate will be submitted to Custom and registered in the system.  These would have to be submitted once a year for confirmation, or whenever the bank is changed.  

In the declaration form (Annexure A or B) to be filed by the Exporters for the electronic processing of Export documents , the Exporters would need to mention the name of the bank and branch code as mentioned  in the certificate from the bank. They will verify the details in the declaration with the information captured in the systems through the certificates registered earlier.  

In the case of S/Bs processed manually , the existing arrangement of filing GR-1 forms would continue.<![endif]>

                                                                                                                                                                                     

 

 

 

DATA ENTRY OF SHIPPING BILLS :-  

The format for furnishing data such as IEC codes, PAN numbers, CHA’s License numbers and/or account numbers by Exporters and CHA’s has been   communicated in the Public Notice No.5/2000  dated. 22.06.2000.   The  filing of S/Bs cannot be allowed in the absence of registration of the Exporter / CHA data in the system.  

For the purpose of filing the S/B the Exporters would present, at the Center, a declaration in form Annexure A (for exports without claim for drawback). The form should be complete and signed by the exporter or his authorized CHA.  Incomplete or unsigned forms would not be accepted.  

In the beginning, data entry of Shipping Bills will be allowed to be made only at the Center. Later, it is proposed to provide the facility for remote EDI connectivity when it should be possible to file S/B’s electronically from offices of exporters or of CHA’s through dial-up modems using telephone lines.

The exporters would have to pay charges at the following rates to the Centre operator.  

I)    Entry of a Shipping Bill having upto five items        Rs. 60/-

II)  For every Additional block of five items                    Rs. 10/-

III) For Amendment fee (for a block of five fields)         Rs. 10/-  

The declarations would be accepted at the Service Center from 10.00 A.M. to 4.30 P.M and would be entered in the system on the same day.  The validity of the Shipping Bill in EDI system is 15 days only, after which it would stand automatically deleted. The Exporters would have to file the declaration afresh after that.  

The Service Center operators shall carefully enter the data on the basis of declarations (duly filled forms of Annex. `A’  or `B’).  After completion of data entry, the Check List will be printed by the Data Entry Operator and shall be handed over to the Exporters/CHAs for confirmation of the correctness. The CHAs/Exporter would make corrections, if any, in the check list and returns the same to the operator duly signed. The operator shall make the corresponding corrections in the data and submit the revised checklist to the exporter for re-confirmation.  

On submission of the electronic S/B, the system automatically generates the Shipping Bill number; the operator shall endorse the same on the Checklist in clear and bold figures and return it to the Exporter.  It should be noted that no copy of the Shipping Bill would be made available at this stage.  However, the TR-6 challan for payment of Cess will be generated at this stage.  For all exports requiring examination in the docks, the procedure is detailed in Section 7 below.For all exports requiring examination outside the docks, namely, Container Freight Stations, factory premises etc., the procedure is detailed in Section 8.

 


                                                                                                                                                               

PROCEDURE FOR EXPORT OF DUTY FREE GOODS :

The Shipping Bills shall be processed by the system on the basis of declarations made by the Exporters.  However, the following Shipping Bills shall require clearance of the Assistant Commissioner / Deputy Commissioner of Customs :-  

Duty free Shipping Bills where the FOB value of the goods is more than Rs. 10 lakhs.

Shipping Bills relating to free trade samples whose FOB value is more than Rs 20,000/-.  

Apart from verifying the value and other particulars for assessment, the AC/DC may call for the samples, if required for confirming the declared value or for checking classification.  He may also give any special instruction for examination of goods, if felt necessary.  

If the S/B falls in the categories indicated in para 6.1 above, the exporter should check up with the query counter at the centre whether the AC/ DC has cleared the S/B before the goods are taken for examination.  In case AC/DC raises any query it should be replied through the service Center.  The AC/ DC shall pass the Shipping Bill after all the queries have been satisfactorily replied to.

 

 EXPORT OF GOODS UNDER CLAIM FOR DRAW BACK  

In respect of goods to be exported under claim for draw back, the exporters will file declaration in the form Annexrure ‘B’.   The data entry form in Annexure ‘C’ of Public Notice No.06/2000 dtd.22.06.2000 would also be required to be filed when the export goods are presented at the Export Docks for examination and passing of  ‘Let Export’ order.  

Export declaration involving a drawback amount of more than Rupees one lakh will be processed on screen by the Assistant/Deputy Commissioner of Customs before the goods can be brought for examination and for allowing “Let Export”.  

The drawback claims are sanctioned subject to the provisions of the Customs Act, 1962, the Customs & Central Excise Duties Drawback Rules, 1995 and conditions prescribed for each sub-Sl.No. in the Draw Back schedule. In order to sanction the drawback through EDI system, the exporters are required to submit declarations as per Appendix III.  The details of the declarations being submitted shall be mentioned in the appropriate column of proforma at Annexure “B”. The rates of drawback under some Sl. Nos. are dependent upon certain conditions as mentioned in the Drawback Schedule and also subject to the production of the required declarations such as non-availment of Cenvat, etc.           If the relevant declarations are not filed along with the Shipping Bills, the EDI system will not process the drawback claims. The exporters and CHAs are advised to file the required declarations along with the Shipping Bills for immediate processing of their drawback claims and properly fill the table in ANNEXURE-B.  

The drawback rates under some serial No.mentioned in the drawback schedule are dependent on the condition that CENVAT facility has not been availed. In order to claim drawback under such Serial Nos., the exporters are required to file a declaration as per Appendix IV and produce a certificate to this effect from the Superintendent of Central Excise in charge of the factory of production.  

After actual export of the goods, the officers of Drawback Section on first come first served basis will process the Drawback claims through EDI system. 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 will be shown on the terminal. The authorised person of the exporter may obtain a printout of the query/deficiency from the Service Center. The exporters are advised to reply to such queries expeditiously and such replies shall be entered in the EDI system at the Service Center.  The claim will come in queue of the EDI system only after replies to queries/deficiencies are entered by the Service Center.  

Shipping Bills in respect of goods under claim for drawback against brand rates would also be processed similarly, except that drawback would be sanctioned only after the original brand rate letter is produced by the exporter and is entered in the system.  The exporter should specify the S.S No. of drawback as 98.01 for provisional drawback in the Annexure “B”.  Also the exporters and C.H.As claiming All Industry Draw Back Rate under different Sub. Serial No. are required to file declarations in appropriate appendices .  

All the claims sanctioned on a particular day will be enumerated in a scroll and transferred to the Designated Bank through the system. The bank will credit the drawback amount in the respective accounts of the exporters on the next working day. Bank will send a fortnightly statement to the exporters of such credits made in their accounts.  

The Steamer Agent/Shipping Line will 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.  Such Shipping Bills will be cleared electronically on a first come first served basis.

 

 

 PROCEDURE FOR EXPORT UNDER DEPB, 100% EOU, EPCG SCHEMES :  

For EPCG (Green) Shipping Bills i.e. with claims for drawback the details would be filed in the format of Annexure B.  In case of DEPB Shipping Bills Exporters / CHAs are also required to file details as per declaration in the form of  “Annexure F” annexed to Public Notice 8/2000 dtd 07th Aug’2000 at the time of goods arrival, apart from the particulars in Annexure C. For 100% EOU goods the examination particulars would be filed as per Annexure C1.  

DEPB :

                        While filing information as per revised format of Annexure A exporters are required to ensure that correct Group Code No. of the goods being exported and the item No. of relevant group are clearly mentioned in column 20 (item-wise details).  For  example item No.   49 of Group Code No.83 (Electronics) value cap has been fixed at Rs.100/- for video cassettes and Rs.35/- for audio cassette, the exporters exporting video cassettes are required to mention Sl.No.49(A) and those exporting audio cassettes Sl.No.49 (B).  Wherever the item No. is alpha-numeric like 70(i), 70(ii), 70(iii) etc. in Group Code No.61 (Engineering) or 38(A), 38(B), 38(C), 38(D) in group code No. 62 (Chemicals), the exporters / CHAs are advised to fill Item No. in the same manner as given in the Public Notices issued by D.G.F.T.       

DEPB Credit in respect of item No.37(A),37(B),37(C),37A(A), 37A(B),37A(C) and 37A(D) of Group code No.62(Chemicals) are 75% of credit rate for the relevant bulk drug.  For proper calculation of DEPB rate, exporters /CHAs are advised to claim export under Sl.No.37(A) if they are exporting injections and thereafter mention S.No. of Group Code 62 of the bulk drug of  which such injections have been made.  The system will calculate 75% of the DEPB rate of such bulk drugs formulations of which are being exported.  For example, if an exporter is exporting injections of aminophylline, in column 20 of Annexure-A  they should mention S.No.37(A) and thereafter Sl.No.8 so the system calculates 75% of 18% that is 13.5% credit in respect of injections of aminophylline.  However if the formulation being exported are made of two or more bulk drugs, the trade is informed that manual Shipping Bills have to be filed as the system cannot process such Shipping Bills.    

Filing of GR1 will not be required in cases where exports are being processed through Indian Customs EDI System (Exports).  Therefore with effect from 16th Aug’2000 the exporters exporting goods under DEPB Scheme will not  be required to file GR1 form but only a declaration in form SDF as is being done in  drawback cases and white Shipping Bills.    For the purposes of negotiating the export documents through authorised dealers, the exporters will be given an additional copy of Shipping Bills marked as “Exchange Control Copy” duly authenticated by Superintendent of Customs.  However, they have to submit certificates from their bank(s) as per format already circulated to the effect that they are maintaining account in the said bank and  indicate the Branch Code No. of  the bank as well as their account number in the bank.  The details about their bankers will be fed in Customs computer before processing of the Shipping Bills.   

All the DEPB shipping bills having FOB value less than Rs.5 lakhs and / or DEPB rates less than 20% will be assessed by Superintendent (DEPB cell).  However, the Shipping Bills having FOB value more than Rs.5 lakhs and/or credit rate 20% or more will be processed by A.C / D.C (Export).  Any query at the time of processing by Superintendent ( DEPB Cell) or A.C. / D.C. (Export) may be obtained from the Service Centre and reply to the query has to be furnished through Service Centre.  

If the Group Code No., item No. and FOB value declared is accepted by the Superintendent (DEPB Cell) or  Assistant / Deputy Commissioner (Export), goods may be brought and entered in the system. The examining officer will feed the examination report and ‘Let Export’ order will be given by Superintendent (Docks) in the EDI System.  Five  copies of Sipping Bills will be printed for the purpose mentioned against each as under:  

(i)    Customs copy               :   For record of  Customs   

(ii)   Exporter’s copy            :   For record of exporter

(iii)  E.P. Copy                          :   For obtaining DEPB License from office of  DGFT                                                              

(iv)  DEPB copy                    :   For use in the import cell of this customs station  for  registration of license

(v)   Exchange control Copy :  For negotiating the export documents in  Bank                  

          There is a provision for changing the Group Code No./Item No./Value for DEPB credit purposes and such changes will be reflected in the print out of the Shipping Bill.  Such changes may be done by Superintendent  (DEPB Cell), A.C./ D.C (Export) as well as by Superintendent (Examination).  The credit will be allowed by the DGFT at the rate/value (for credit purposes only) as approved by Customs.  The EP copy of the Shipping Bill shall be used by the exporters to obtain DEPB license from DGFT.  

In case, the exporter for credit purposes accepts the lower value as determined by Customs, such lower value will be entered by Superintendent   (DEPB Cell), A.C./D.C(Exports) or Superintendent (Examination) for each item(s).Printout of Shipping Bills at item level will indicate for FOB value as well value for DEPB credit purpose.  Exporters are required to apply for the DEPB License at the FOB value accepted by Customs and not the value declared by them.  However, as DEPB is issued on the basis of exchange rate applicable on the date of realisation, exporters are advised to apply for DEPB License at the value accepted by Customs at the time of export multiplied by exchange rate as per Bank Realisation Certificate.  

                        In case the Exporter does not accept the value determined by the Customs, the exports will be allowed provisionally after taking samples for market enquiry.  The words “NOT VALID FOR DEPB” will be printed on all the copies of the Shipping Bill and the exporter will not be eligible for DEPB license against provisionally assessed Shipping Bills.  In such cases, EP copy of Shipping Bill will not be printed and only 4 copies will be printed.  However, market enquiries about value will be conducted in such cases and either after issue of the Show Cause Notice the market value will be determined or may be accepted by the exporter on his own.     In such cases where samples are drawn subject to market enquiry the copy of Shipping Bill for claiming DEPB will be generated after determination of value on the basis of market enquiry and handed over to the exporter duly signed by Superintendent of Customs.  In such cases wherever market value has been found to be less than twice the credit claimed, the market value will be mentioned in the EP copy of Shipping Bill as under:-

                 ‘Market value of the goods is Rs………….and credit not to exceed 50% of the market value’.  

                                Samples may also be drawn for other purposes such as Chemical Test, DEPB entitlement etc.  The procedure of Provisional Assessment shall be applicable mutatis mutandis to above cases as well and the cases will be finalised after necessary reports etc. are received and unprinted copy of shipping bill meant for DEPB license shall be released thereafter for printing.  

Registration of DEPB Licenses: The DEPB licenses in respect of exports made from this Customs station will be required to be registered at the same station.  Before registration, the concerned officer will verify the Shipping Bill(s) in the License from the computer to ensure that exports have been effected and value mentioned is as determined by Customs at the time of export.  In cases of Shipping Bills assessed provisionally, the verification will not be possible because Shipping Bill will not be in verification queue.  The exporters are advised to obtain licenses  for the items exported under DEPB scheme and not for non-DEPB items.  If the lower value for credit purposes has been accepted at the time of export, the licenses shall be obtained only for such lower value and not for FOB value declared in Shipping Bill or as per bank realisation certificate.  Similarly, in cases where market value of the goods is less than twice the credit availed, the license shall be obtained for 50% of the present market value of the goods.  The computer at the time of registration of license will calculate admissible credit on the basis of exchange rate on the date of realisation of export proceeds (as per bank realisation certificate) for DEPB items only and at Customs approved value at the time of export.   If the amount of license is more than the amount of credit calculated by the system, it will not be possible to register a license and reference will be made to DGFT for correction of amount of credit.  If the amount of credit as per Customs Computer matches with the credit as per DEPB license, computer will generate print out regarding verification of the exports giving details like Shipping Bill no, date, rate of credit, FOB value as approved by Customs and amount of credit etc.  DEPB license will be registered on the basis of printout of verification report duly signed by the A.C/D.C (Export).  If a DEPB license is having Shipping Bills   exported from other ports in the same city, the exporter can get the license registered at any of the ports from where he intends to import the goods in the city after verification about exports from other ports from where exports were effected.

 

100% EOU SCHEME :  

                                The exporter can get the export goods examined by Central Excise / Customs Officer at the factory even prior to filling of Shipping Bill.  He shall obtain the Examination Report in the form annexed as Annexure ‘C-1’ to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory.  The export invoice shall also be signed and stamped by both the officers at the factory.  Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent  “Let Export”.  The exporter /  CHA shall present the goods for registration along with Examination Report in Annexure ‘C-1’ (copy enclosed)/AR4 Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in  form Annexure ‘A’, Annexure ‘C’ and other documents such as document of transportation, AR-4 form etc. to the Inspector in the concerned warehouse.  After registration of goods, the shipping bill will marked to an Inspector for verification of documents and seal.  If seal is found intact the Shipping Bill will be recommended for LEO which will be given by the warehouse Superintendent/Superintendent.  However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order.  

EPCG SCHEME :  

                        All the exporters intending to file Shipping bills under the EPCG scheme to first get the EPCG license registered with the Export Section.  For registration of EPCG license the exporter / CHA shall produce the xerox copy of EPCG license to the Service Centre for data entry.  A printout of the relevant particulars entered will be given to the exporter /  CHA for his confirmation.  After verifying the correctness of the particulars entered, the Exporter will sign the said printout.  Thereafter, the original EPCG license alongwith the attested copy of the license and the signed printout of the particulars shall be presented to the Superintendent / Superintendent EPCG Cell.  The Superintendent / EPCG Cell would verify the particulars entered in the computer with the original license and register the same in the EDI system.  The registration number of the EPCG license would be furnished to the exporter / CHA, who shall note the same carefully for future reference.  The said registration number would need to be mentioned against respective items on the modified declaration form in Annexure ‘A’ or ‘B’ filed, for data entry of the Shipping Bill, at the              Service Centre for export of goods.  All the EPCG Shipping Bills would be procesed on screen by the Superintendent / Superintendent EPCG cell and the AC/DC exports.  After processing of EPCG shipping bill by Superintendent /Superintendent EPCG Cell and AC /DC Export, the goods can be presented at the Customs Warehouse for registration, examination and “Let Export” as is the case with other export goods.  After filing of EGM / Generation of drawback scroll, the shipping bill will be put to Superintendent / Superintendent queue  for logging / printing of ledger.  After logging / printing of ledger, the EPCG bill will be moved to History tables.

 

 

 

EXPORT OF GOODS UNDER THE DEEC SCHEME:  

                 All the Exporters intending to file Shipping Bills under the DEEC scheme whether under claim for Drawback or otherwise should first get their DEEC Book registered with the New Custom House, Mangalore.  The registration will be done in the Service Center.  The original DEEC book would need to be produced at the Service Center for data entry.  A print out of the relevant particulars entered will be given to the Exporter/CHA for his confirmation.  After the confirmation by the Exporter/CHA by way of signing the printout along with the Identity Card Number of the CHA, the DEEC book would need to be presented to the Superintendent (DEEC Cell) in the Export department, who would verify the particulars entered in the computer with the original DEEC book and register the same in the EDI system.  The Registration no. of the DEEC book would be furnished to the Exporter/CHA which would need to be mentioned on the declaration forms Annexure A  or Annexure B filed for export of goods.  It would not be necessary thereafter for the exporter/CHA to produce the original DEEC Book for processing of the Export declarations.   

Each Book will  be  allotted  a  Registration  No. which  should  be  indicated on the Shipping bills in the relevant columns of Annexure A/B.  Besides, the declarations at Appendix II  (in all cases) and III (where drawback  is also  claimed  in  addition  to                 DEEC benefits) are also to be filled by the Exporters and signed by them (Not by CHA).  

Exporters who  will  be  filing  shipping  bills  for  export  of goods under the DEEC scheme would be required to file  additional  declarations regarding  availment / non-availment of CENVAT or regarding observance/non-observance of specified procedures                 prescribed in  the  Central  Excise Rules, 1944 in the form given in Appendix II. The declaration should be supported  by  the  necessary  certificates (A.R.-4 or any other evidence  of non-availment  of  CENVAT ) issued by the jurisdictional Central Excise Authorities.  “Let Export” would be allowed only   after   verification of all these certificates at the time of examination of the goods.   The fact that the prescribed DEEC Declaration is being made should be clearly stated at the   appropriate place in the declaration being filed in the Service Center.  

The Superintendent and the Assistant Commissioner would process all the Export declarations for DEEC on screen.  After the declarations have been so processed and accepted, the goods can be presented at the Docks for examination and “Let Export” as in the   case of other exports goods. All Exporters availing of the DEEC   facilities are   requested    to   immediately get their DEEC Books registered in the EDI system so that the export declarations are processed expeditiously.  

Further requirements in regard to computerised processing of DEEC shipping bills are as follows:  

a)             Where benefits under both the DEEC and the Drawback schemes are sought to be availed of, Exporters should file both the declarations as at Appendices II & III.  

b)            The options set out in the Appendices II  & III should be read carefully and whatever is not applicable should be struck out.                               

c)             Exporters availing DEEC benefits in terms of Notifications No.148/95, 149/95 both dated 19.09.95   or   30/97   dated 01.04.97   should   subscribe   to   the declaration at S.No.IA of   the Appendix II, where   the export goods have not been manufactured by availing of the procedure under Rule 12(1) (b)                 or 13 (1) (b) of the Central Excise Rules, 1944.  

d)            Exporters possessing DEEC Book in terms of notification No.149/95 dated 19.09.95 and desirous of availing of the benefit under notification no.49/94-CE(NT) dated 22.09.94 should subscribe to the declaration at Sl.No.I(B) of Appendix II.  

e)             Similarly, Exporters availing of benefits in terms of Notification Nos.79/95 or 80/95 both dated 31-3-95, 106/95 or 107/95 dated 02-06-95 or 31/97 dt.01.04.97 shall subscribe to the declaration at S.No.I(A) or I(C) of APPENDIX II as the case may be.  

f)             Exporters who wish to avail of DEEC benefits but do not propose to claim any drawback need file only the declaration as per APPENDIX II.  

It is also clarified that those Exporters who propose to fulfill export obligations themselves have to sign declaration at S.No.2A of Appendix II.  However, if the export obligations are being fulfilled by exports through a third party, the exporter is required to strike out S.No, 2B or Appendix II.  In such case, the name of the DEEC license holder as well as that of the exporter shall be given and both have to sign the said declaration.  

As regards the declaration at Appendix III, the options are set out in S.No.4 & 5.  The         Exporters are required to subscribe to the correct option and delete the other(s).  The Exporters who are exporting goods under DEEC scheme shall delete the declaration at Sl.No.5A of Appendix III and shall subscribe to the S.No. applicable to them.  

Those Exporters who possess a DEEC Book under Notification No.79/95 or 80/95 or 31/97 and intend to claim the Central Excise portion of drawback shall subscribe to declarations at S.No.V of Appendix III. Those exporters who are exporting goods under DEEC but intend to avail brand rate of drawback shall subscribe to the declaration S.S. No.V.  Such Exporters are, required to file their shipping bills as per APPENDIX B.  The Exporters who are having DEEC Books under notifications other than 79/95, 80/95, 30/97 and 31/97 are not entitled to All Industry Rates of Drawback.  

It is further clarified as follows:  

a)             While giving details relating to DEEC operations in the forms at Annexures A-B, the exporters/CHAs should indicate the S.No. of the goods being exported in the column titled ‘ITEM SL.NO IN DEEC BOOK PART E’ of Annexure A/B.  

b)            If inputs mentioned in DEEC Import Book only have been used in the manufacture of the goods under export, in column titled “ITEM SR.NO.IN DEEC BOOK PART ‘C’ OF ANNEXURE-A/B the exporters/CHAs are required to give Sl.No. of Inputs in part-C of  the DEEC Book and Exporters need not fill up column titled “DESCRIPTION OF RAW MATERIALS”  

c)             If some inputs not mentioned in part-C of the DEEC book have been used in the manufacture of the goods under export and the exporter wants to declare such inputs, he shall give the description of such inputs in column titled “DESCRIPTION OF RAW MATERIALS”.  

d)            In the column “IND/IMP”, the Exporters are required to write “N” if the inputs used are indigenous and “M” if the inputs used are imported.

 

 

 

 OCTROI  PROCEDURE, QUOTA ALLOCATION AND OTHER CERTIFICATION

The processing of Shipping Bills involving allocation of ready-made garments quota by Apparel Export Promotion Council (AEPC) will also change with the introduction of the new system.  Under EDI system the quota allocation label will be pasted on the export invoice instead of the Shipping Bill.  The allocation number of AEPC should be entered in the system at the time of Shipping Bill data entry.  The quota certification of export invoice should be submitted to Customs along with other original documents at the time of examination of the export cargo.  

As a transitional measure, AEPC certification on the Shipping Bill form would be accepted.   However, in these cases the Shipping Bill number should be indicated on the invoice when goods are presented for examination.For determining the validity date of the quota the relevant date would be the date on which the full consignment is presented to the Customs for examination and duly recorded in the Computer system.  

 Certification of other agencies involved in export clearance such as Cotton Textiles Export Promotion Council, Wildlife Inspection Agency under the Convention on International Trade in Endangered Species (CITES).  Engineering Export Promotion Council, Agricultural Produce Export Development Agency (APEDA), Central Silk board, and the All India Handicraft Board should also be obtained on the invoice. Similarly, the no objection certificate of the Assistant Drug Controller, Archaeological Survey of India should also be obtained on the Export invoice where necessary.  The transitional arrangements would be the same as in the case of AEPC certification. 

The Exporters would have to 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 existing procedure of permitting entry of goods brought for the purpose of examination and subsequent “let export” order in the docks on the strength of S/B shall be discontinued..  The Custodian ( New Mangalore Port Trust) will permit entry of the goods on the strength of NMPT form B-1, the checklist, the data entry form ( Annexure C) and the declaration ( Annexure A or B) . NMPT would endorse the quantity of goods entering the docks in form B-1 and on the reverse of the Check List.  

The goods should be brought for examination within 15 days of filing of declaration in the center. In case of delay, a fresh declaration would be need to be filed. If at any stage subsequent to the entry of goods in docks, it is noticed that the declaration has not been registered in the system, the exporters will be solely responsible for the delay in shipment of goods and any damage, deterioration or pilferage.

 

 

 

 CUSTOMS EXAMINATION OF EXPORT CARGO :-  

On receipt of the goods in the Docks, the Exporter/ CHA will contact the Superintendent , Custom House,  (SCH) and present the check list with the endorsement of NMPT, other declarations as aforesaid along with all original documents such as, Invoice and Packing list, AR-4, etc.  He will also present additional particulars in the form of Annexure-C.  

The SCH will verify the quantity of the goods actually received against that entered in the system.  He will also enter Annexure-C particulars in the system. The system would identify the Examining Officer ( if more than one are available) who would carry out physical examination of the goods. The system would also indicate the packages ( the quantity and the serial number) to be subjected for examination. SCH would write this information on the checklist and hand it over to the exporter. He would hand over the original documents to the Examining Officer. No examination orders shall be given unless the goods have been physically received in the export shed. It may, however, be clarified that Customs may examine all the packages/goods in case of discrepancy.  

The Examining Officer may inspect and/ or examine the shipment, as per instructions contained in the checklist and enter the examination report in the system. There will be no written examination report.  He will then mark the Electronic S/B and forward the checklist along with the original documents, to the Shed Appraiser.  If the Shed Appraiser is satisfied that the particulars entered in the system conform to the description given in the original documents (including AEPC quota and other certifications) and the physical examination, he will proceed to allow “let export” for the shipment and inform the Exporter or his agent. The appraiser would retain the checklist, the declaration, and all the original documents with him.  

In case of any variation between the declaration in S/B and the documents or physical examination report, the appraiser will mark the electronic S/B to AC/DC (Exports). He will also forward the documents to AC/DC and advice the exporters to meet him for settlement of the dispute. In case, the exporter agrees with the views of the department, the S/B would be processed finally. Where the exporter disputes the views of the department, the case would be adjudicated following the principles of natural justice.  

 

 

 PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE DOCKS AREA:  

Containers stuffed in factories would enter the NMPT through the Main Gate. NMPT would permit entry in the docks on the basis of form B-1 and the checklist. Customs verify the seal on each of the container and make an endorsement on the checklist and Annexure -C.  Thereafter, the Exporter or his agent should present the invoice, Annexure-C, check list along with all other original documents such as packing list AR-4 etc., to the Duty Officer at the Main Gate. He will enter all the particulars along with the seal No. in the system and submit the S/B to the Superintendent Docks (SD) for consideration of “let export” order.   

The samples drawn, if any, in the factory should be brought to NMPT along with the container and handed over to the Superintendent Docks. SD would enter the details in the system and forward the samples to the Superintendent (Export), New Custom House, Mangalore.  

The system may require re-examination of the factory stuffed container on a random basis.  If the container is selected for re-examination by the system, the procedure as given in Para 7.2 above will be required to be followed.  The examination would, however, be carried out in the Container Yard. The Superintendent (Docks) may also decide to re-examine the container in which case he will obtain the approval of AC/DC (Export).  

Either way, once the Superintendent (Docks) is satisfied, he will proceed to allow “let export” for the shipments and inform the Exporter.This procedure will also apply to containers stuffed in factories and sealed by the manufacturer-exporter under notification 36/98-CE dated 02/09/98.This procedure would, mutatis mutandis , apply to the containers stuffed in the CFS. At the CFS the existing procedure would continue with the only difference that the examination report would be recorded on the reverse of the checklist.

 

 

 

 

GENERATION OF SHIPPING BILLS :-  

After the SD gives the “let export” order on the system, the Shipping Bill shall be generated by the system in two copies, i.e. original for Customs and duplicate for the exporter.  On both the copies, the Superintendent (Docks) shall obtain the signatures of the Examining Officer on the Examination report and the representative of the CHA on the Shipping Bill.  The CHA’s representative’s name and identity card number should be clearly mentioned below his signature.  The Superintendent Docks shall thereafter sign & stamp both the copies of the Shipping Bill at the specified place.  

The Export promotion copy will be generated only after the vessel has sailed and the goods have been physically exported in full. The examining officer will authenticate this copy only after verification of the Mates Receipt. The original AEPC Quota and other certificates will be retained with the S/B and recorded in the Export Shed.

 

 

 PAYMENT OF MERCHANT OVERTIME (M.O.T.)  

For the time being the present manual system in respect of payment of Merchant Overtime (MOT) charges will continue. MOT charges will be required to be paid by the exporter when the goods are examined by the Customs for allowing “ Let Export” beyond the normal office hours.

 

 

DRAWAL OF SAMPLES :-  

Where the Superintendent (Export) orders for samples to be drawn and tested, the Examining Officer will proceed to draw two samples from the consignment and enter the particulars thereof along with details of the testing agency in the System.  There will be no separate register for recording dates of drawal of samples.  Three copies of the test memo will be prepared and signed by the Examining Officer, Superintend Exports, 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 testing agency.

Duplicate – Customs copy to be retained with the 2nd sample.

Triplicate – Exporter’s copy.  

The ACDC if he considers necessary, may also order for sample to be drawn for purposes other than testing such as visual inspection and verification of description, market value inquiry etc.

 

 

 QUERIES :-  

With the discontinuance of the assessment of S/B in the Export Department,  it is anticipated that there will not be any queries since any doubt can be clarified by the Exporter or his agent during examination.  However, in a rare case, where the need arises for a detailed answer from the Exporters, a query can be raised by the Examining Officer or the Superintendent Exports on the system that would need prior approval of the AC/DC (Exports).  The Shipping Bill will remain pending and cannot be printed till the Exporter satisfies the AC/DC.  

 

 

AMENDMENTS :-  

Any correction / amendments in the checklist generated after the submission 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 will be carried out in the following manner : -  

If the goods have not yet been ordered for ‘let export’, amendments may be permitted by the AC/DC (Exports)

Where the ‘Let Export’ order has already been given, amendments may be permitted only by the Additional / Joint Commissioner, New Custom House, Mangalore, in charge of Export section.  

In both the cases, after the permission for amendments has been granted, the AC/DC (Export) will approve the amendments on the system .  Where the print out of the Shipping Bill has already been generated, the Exporter will first surrender all copies of the Shipping Bill to the Appraiser for cancellation before amendment is approved on the system.

 

 

 SHORT SHIPMENTS, SHUT-OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS:  

All permissions for short shipment certificate, shutout, cancellation of Shipping Bill and back to town permission shall be given by the AC/DC (Export) on the basis of an application made by the Exporter/CHA in this behalf.  The Shipping Bill and the corresponding bill of lading particulars need to be modified / cancelled in the system before granting such permission. The AC/DC should check the status of the goods in the corresponding Export General Manifest (E.G.M.) before allowing modification/cancellation. 

 

 

 

CHANGE OF VESSEL NAME AND AMENDMENT OF FREIGHT AMOUNT:-  

It will be mandatory for the Exporter or his agent to indicate Vessel name in Annexure – C.  Request for change in the name of the vessel ( and not in respect of any other parameter including freight ) after let export and before loading shall be made in writing by the CHA/Exporter or the steamer agent to the AC/Dc Exports. Superintendent (Preventive) will permit the amendment and the designated Inspector of Customs will carry out the change in the System. The System will generate amendment number that will be endorsed on the application. Cancellation of “let Export” order or re-print of shipping bill will not be required for this purpose.  

If the freight / insurance amount undergoes a change before “let Export” is given consequent to change of vessel corresponding changes would also need to be made in the S/B with the approval of AC/DC Exports. But if the change has taken place after the “let export” order approval of Joint Commissioner / Addl. Commissioner would be required. Non-intimation of such changes would amount to mis-declaration and attract penal action under the Customs Act, 1962.

 

 

 RECONSTRUCTION OF LOST DOCUMENTS:  

No duplicate print out of EDI Shipping Bill will be generated if Shipping Bill is lost, since extra copy of Shipping Bills are liable to be misused. However, a certificate will be issued by the Customs stating that “let export order” has been allowed on the system to enable the goods to be accepted by the steamer agents.

 

 

 

RE - PRINT OF SHIPPING BILLS; 

Similarly re-prints can be allowed where there is a system failure as a result of which the print out ( after the “ let export” order ) has not been generated or there is a mis print. Permission of AC/DC exports would be necessary for the purpose. The mis print copy shall be cancelled before such permission is granted.

 

 

Export General Manifest  

                        All the Shipping Lines/agents shall furnish the Export General Manifests  to the Customs electronically within 7 days from the date of sailing of the vessel.  At present, the Shipping Lines are required to enter the manifest in the Customs Computer System through the Service Center on payment of the prescribed fee.  (In due course, an EDI server shall be installed for the electronic delivery of EGM through EDI service providers. Till such time, all the EGMs will have to be entered through the service center only). After the entry of EGMs, a checklist  will be generated which has to be signed by the representative of the Shipping Line certifying the correctness of data.  Shipping Lines are also requested to give the details of Shipping Bills and Bills of Lading in the EGMs submitted by them.  The Shipping Lines shall be liable for penal action, if incorrect or incomplete EGMs are submitted. Service Center would be charging a flat fee of Rs.60/- per EGM irrespective of the number of entries.  The Service Center would be receiving the EGMs for data entry from 10.00 A.M to 5.00 P.M. The Service Center will return the Export General Manifest after getting it entered in the system.  

                        Apart from lodging the EGM electronically, the Shipping Lines would continue to file manual EGMs along with the exporter copy of the Shipping Bills as per the present practice in the export department.  Since the disbursement of Drawback to the exporters would be dependent on the filing of EGMs by the Shipping Lines, all Shipping Lines are advised to file the EGMs soon after the vessel has departed.  The manual EGMs would be entered in the register at the Export Department and the Shipping Lines are advised to obtain acknowledgements indicating the date and time at which the EGMs are received by the export department.            

 

 

 

        

 

                   ANNEXURE –“A”

DECLARATION FORM FOR EXPORT OF GOODS WITHOUT CLAIM FOR DRAWBACK

To be filled in by the Service Center 

Date of Presentation:                                                                                    Job No.    :

Shipping Bill No.:                                                                                         Date        :

Signature:                                                                                                     Date        :

To be filled in by Exporters/CHAs

1.     Type of Shipping Bill:

[W]    Duty Free-Commercial

[F]     NFEI-No foreign exchange involved

[B]     DEPB – Duty Entitlement Pass Book Scheme

[U]    100% EOU

[C]    EPCG White

2.     Category of goods under NFEI Shipping Bill:

01.             Free trade sample

02.             Diplomatic

03.             Warranty replacement

04.             Currency chest

05.             Tourist purchases

06.             Re-export of goods (except under Section 74)

07.             Gift parcel

08.             Others

3. CHA Licence No.:                                                                                     Name:

4.(a) IE code No.:   

   (b) Name & Address of Exporter:

   (c) Export Type:                                 (i): [P] Private/[G] Government

             (ii): [R] Merchant/[F] Manufacturer

5. (a) Type of export house (if applicable):

[EH] Export House

[TH] Trading House         

[SH] Star Trading House

[SS] Super Star Trading House

(b) Certificate No.:                                                                                               Validity up to:

6. State of Origin of Export goods:

          (Gujarat / Maharastra / Rajasthan / Delhi / Haryana / Punjab / U.P.  etc.)

7. Consignee Name & Address:

8. Consignee Country:

9. Port of Destination:

10. Final Destination Country:

11. (a) Name & Address of the Bank through which export proceeds are to

  be realised:

        (b) Account No. :

        (c) Authorised Dealer Code :

Invoice Details

12. Invoice Number:                                                                                               Date:

13. (a) Whether Consignee and Buyer are same:           (Yes/No)     

   (b) If No, Buyer’s Name and address:

14. Currency of invoice:

15. Export Contract No.:

16. Nature of Payment:

[LC] Letter of Credit

[DA] Delivery against acceptance

[DP] Direct payment

[AP] Advance payment

[OT] Others

 

17. Period of payment as per the contract (No. of days):

18. (a) Nature of Contract: [1] FOB [2] CIF [3] C&F [4] C&I

    (b) Whether unit price includes           [F] Freight [I] Insurance

                                                                      [B] Freight & Insurance [N] None

     (c)

 

Rate

Currency

Amount

Discount

 

 

 

Commission (FAC or LAC)

 

 

 

Other Deductions

 

 

 

Packing & Misc. Charges

 

 

 

Freight

 

 

 

Insurance

 

 

 

 (d) Name & Address of the person to whom the commission is paid/payable:

      19.  Item – wise details.

Item Sl.

No.

ITC (HS)

Generic &

Item Description

Qty

A/C Unit

Unit Price

DEEC Particulars where ever applicable

 

 

 

 

 

 

 

DEEC

Regn.

No.& date

Item Sl.No.

In DEEC book

Part E

Item Sl.No. in DEEC book

Part C

Description of Raw Material

 QTY

A/C Unit

Ind./ Imported

Cess schedule SL No.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DEPB Shipping Bills :          

  DEPB Particulars (wherever applicable)

Group code

Item S.No.

in the Group

Quantity in terms of the accounting unit in the value specified in the                                                           DEPB Schedule *

 

 

 

·                                            Only where value cap is based on quantity 

EPCG  Shipping Bills  

EPCG  Registration No. and Date

 

 20. QUOTA RELATED INFORMATION

Sr. No

Invoice No.

Item No.

Quota Certificate No.

Export Licence No.

Quantity

Expiry Date

Agency Name

(AEPC/

CTEPC/

APEDA

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DECLARATION

I/We declare that the particulars given above are true and correct.

I/We enclose the copies of the following documents: -

(To be submitted with the export goods in the Docks)

i.                    SDF form

ii.                  DEEC Declaration

iii.                Invoice

iv.               Quota/Inspection etc. Certificates

v.                 Packing List with Package wise Contents

vi.               Others (specify)

vii.             DEPB Declaration

Note : At the initial stage , obligatory on the part of exporter.

Name of Exporter:                                

Designation:

Signature:

Name of CHA:

Designation:

ID Card No.:

Signature:

Dated:  

Notes:

1. All entries should be made in capital letters, typed or neatly hand written.

2. Photocopy of invoice has to be attached with the declaration form for  Data entry.

3. All entries should be completed in all respects. Otherwise, it may be rejected.

 ANNEXURE ‘ C-1'

Office of the Superintendent of Central Excise

Range -----Division----------- Commissionerate-----------

              C.No.                     Date               Shipping Bill No. *                 Date 

EXAMINATION REPORT FOR FACTORY SEALED PACKAGES / CONTAINERS OF UNITS WORKING UNDER 100% EOU SCHEME 

1.     Name of the EOU                     

2.     IEC No. (of EOU)                    

3.     Factory Address                        :

4.    Date of examination                   

5.     Name & Designation of the examining                      :

        Officer – Inspector/EO/PO                                      

6.      Name & Designation of the supervising                    :

        Officer – Superintendent / Superintendent 

7.     (a)  Name of Commissionerate / Division/ Range      :

         (b)Location Code **                                              :

8 .      Particulars of  export Invoice          

         (a)     Export Invoice No.                                      

         (b)     Total No. of packages                                

         (c)     Name & Address of the consignee Abroad  :             

9.          (a)  Is the description of the goods, the quantity and their value as   

per particulars furnished in the export invoice?       (Y/N)

     (b) Whether sample is drawn for  being

           forwarded to Port of export                                 (Y/N)  

10.     Central Excise / Customs Seal Nos. 

a)  For non-containerized cargo: 

Nos. of packages                                 Seal Nos 

b)  For Containerized cargo: 

Container Number              Size                Seal No.

  

SIGNATURE OF          SIGNATURE OF       SIGNATURE OF

EXPORTER                  EXAMINING             SUPERVISING

                                            OFFICER                    OFFICER 

     

     NAME                             NAME                           NAME

     DESIGNATION             DESIGNATION           DESIGNATION

 

      STAMP                           STAMP                          STAMP

  

NOTE : 

1.  The Invoice(s) and any other document accompanying this document should be attested by the Officer supervising the examination.

 

       * To be filled in by the exporter before filing of this document at he time of “goods registration” In the export shed. 

      ** Revised 6 digit code as assigned by the Directorate of S&I, XXYYZZ 

 

XX                    Commissionerate 

YY                    Division 

ZZ                     Range 

ANNEXURE – ‘F’

                                                 DEPB DECLARATION

 

(To be filled for export of goods under DEPB  scheme)

Shipping Bill No. and date -------------------------------------------------

 

I/We  M/s-------------------------------------------(Name of the exporter)

1.             That the quality and specification of the goods as stated in this Shipping Bill are in accordance with the terms of the exports contract entered into with the buyer/consignee in pursuance of which the goods are being exported.

 

2.             That I/We are not claiming benefit under “Engineering Products Export (Replenishment of Iron and Steel Intermediates) Scheme” notified vide Ministry of Commerce Notification No.539RE/92-97 dated 1.3.95.

 

3.             That goods are being exported under DEPB scheme as per para 7.25 of Export & Import policy 1997-2002.

 

4.             That I/We shall not claim any benefit of an advance license under DEEC scheme in respect of exports made against this Shipping Bill.

 

5.             That I/We shall not claim any duty drawback in respect of goods exported against this Shipping Bill.

 

6.             That I/We shall not claim conversion of this Shipping Bill into duty drawback Shipping Bill and/or DEEC Shipping Bill.

 

7.             That I/We shall not claim credit under Rule 57A of Central Excise Rules, 1944 in respect of additional duty of Customs debited from DEPB credit.

 

8.             That the goods are not manufactured and/or exported by unit licensed as 100% export oriented unit in terms of Import and Export Policy in force.

 

9.             That the goods are not manufactured and/or are exported by unit situated in any free trade zone/export processing zone or any such zone.

 

10.         That the goods are not manufactured partly or wholly in bond under Section 65 of the Customs Act, 1962.

 

11.         That the  present  market value of the goods under export is as follows:

S.No.     Item No. in Invoice       Present market value(in Indian Rupees)

 

12.         That the benefit under DEPB scheme in respect of goods being exported under this Shipping Bill does not exceed 50% of the present market value of the goods being exported.

13.         That I/We undertake to repatriate the export proceeds within the period mentioned in SDF declaration and submit bank realisation certificate in the office of DGFT while obtaining transferable license.  If a non transferable license is obtained before realisation of export proceeds, I/we undertake to submit bank realisation certificate at the port of registration of license within 6 months from the date of export or will furnish extension of time from Reserve Bank of India and submit bank realisation certificate  within such extended period or will pay back amount equal to the DEPB credit against this Shipping Bill.

 

14.         * I/We  are exporting products mentioned at Sl.No.2 of product group “fish and fish products” and declare that the preservatives as prescribed in standard input-output norms relating to fish and marine products have been used in the export product.

 

15.         *I/We are exporting products mentioned at sl.no.3 of product group “ fish 7 fish products” and declare that the export product have been obtained from aqua culture sources.

 

( * strike out if not applicable)

 

NAME AND SIGNATURE OF THE EXPORTER.

DATE  :

PLACE:

APPENDIX - I

FORM SDF 

(Declaration under the Foreign Exchange Maintenance Act) 

Shipping Bill No.:                                                                                       Date:  

I/We, ______________________________ (name of the Exporter) do hereby declare that: -

1.      I/We am/are the seller/consignor of the goods in respect of which this declaration is being made and that the particulars given in the Shipping Bill No.____________ Dated__________ are true and that: -

a) The value as contracted with the buyer is the same as the full export value declared in the above Shipping Bill or

b) The full export value of the goods is not ascertainable at the time of export and that the value declared is that which I/We, having regard to the prevailing market conditions, expect to receive on the sale of goods in the overseas market.

2.      That I/We undertake that I/We will deliver to the bank named ___________________ the foreign exchange representing the full export value of the goods on or before @ _________________ in the manner prescribed in the Foreign Exchange Maintenance Rules.

3.      That I/We am/are resident(s) in India and I/We have a place of business in India.

4.      That I/We am/are not in the caution list of the Reserve Bank of India. 

(Signature of the Exporter)

Name of Exporter:

Address:

Date:  

Note:

@ State appropriate date of delivery which must be the due date for payment or within six months from the date of shipment, whichever is earlier, but for exports to warehouses established outside India with permission of the Reserve Bank of India, the date of delivery must be within fifteen months.

2. Strike out whichever is not applicable.

APPENDIX - III

DRAWBACK/DEEC DECLARATION

(To be filed for export goods under claim for Drawback)

                         Shipping Bill No.                                                     Date:  

I/We, ____________________________ (Name of the Exporter) do hereby declare that: -

i.                    The quality and specification of the goods as stated in this Shipping Bill are in accordance with the terms of the export contract entered into with the buyer/consignee in pursuance of which the goods are being exported.

ii.                  I/We are not claiming benefit under the Engineering Products Export (Replenishment of Iron and steel Intermediates) Scheme, notified by the Ministry of Commerce in Notification No. 539 RE/92-97 dated 1.3.95.

iii.                There is no change in the manufacturing formula and in the quantum per unit of the imported material or components, if any utilised in the manufacture of export goods and the material or components declared in the application under Rule 6 or 7 of the Drawback Rules, 1995 to have been imported, continue to be so imported and are not obtained from indigenous sources.

iv.               The export have not been manufactured by availing the procedure under Rule 12(1)(b)/13(1)(b) of the Central Excise Rules, 1944.

OR

The export goods have been manufactured by availing the procedure under Rule 12(1)(b)/13(1)(b) of the Central Excise rules, 1944, but we have claimed/shall be claiming drawback on the basis of special brand rate in terms of Rule 6 of the Drawback Rules, 1995.

v.                 The goods have not been manufactured and/or exported in discharge of export obligation against an Advance License issued under the Duty Exemption Entitlement Scheme (DEEC) declared under the Import and Export Policy.

OR

Goods have been manufactured and are being exported in discharge of export obligation under the Duty Exemption Entitlement Scheme (DEEC), in terms of Notification No. 79/95 Cus. or 80/95 Cus. both dated 31.3.95 or 31/97 dated 1.4.97 or in discharge of export obligation against duty free replenishment certificate licence in terms of Notfn. No. 48/2000 Cus. Dtd. 25.4.2000 but, I/We are claiming draw back only the Central Excise portion of the duties on inputs specified in the draw back schedule.

OR

The goods have been manufactured and are being exported in discharge of export obligation under the Duty Exemption Entitlement Scheme (DEEC), but I/We are claiming Brand rate of drawback fixed under Rule 6 or 7 of the Drawback Rules 1995.

vi.               The goods have not been manufactured and/or exported after availing of facility under the Passbook Scheme as contained in para 7.14 r/w para 7.17 of the  Export and Import Policy (April 1997-31 March 2002).

vii.             The goods have not been manufactured and/or exported by a unit licensed as 100% Export Oriented Unit in terms of Import and Export Policy in force.

viii.           The goods have not been manufactured and/or exported by a unit situated in a Free Trade, Export Processing or any other such Zone.

ix.               The goods have not been manufactured partly or wholly in bond under Section 65 of the Custom Act, 1962.

x.                 The present market value of the goods is as follows: - 

S. No.

Item No. in the Invoice

Market Value

 

 

 

 

 

 

 

 

 

 

 

 

xi.               The export value of the goods covered by this Shipping Bill is not less than the total value of all imported materials used in manufacture of such goods.

xii.             The market price of the goods being exported is not less than the drawback amount being claimed.

xiii.           The drawback amount claimed is more than 1% of the FOB value of the export product, or the drawback amount claimed is less than 1% of the FOB value but more than Rs. 500/- against the Shipping Bill.

xiv.           I/We undertake to repatriate export proceeds within six months from date of export and submit the Bank Realisation Certificate (BRC) to Assistant Commissioner (Drawback). In case, the export proceeds are not realised within 6 months from the date of export, I/We will either furnish extension of time from the R.B.I. and submit BRC within such extended period or will pay back the drawback received against this Shipping Bill. 

 

(Signature of the Exporter)

Name of Exporter:

Address:

Date:

Note: Please strike out whichever is inapplicable.

 

APPENDIX  IV

Declaration to be filed by the Exporters claiming All Industry Drawback Rate under S S. Nos. 03.01, 03.02, 04.01, 04.02, 04.03, 07.01, 07.02, 07.03, 08.01, 08.02, 08.03,09.01, 09.02, 09.03, 16.01, 16.02, 16.03,17.01, 17.02, 17.03, 18.01, 18.02, 18.03, 19.01, 19.02, 19.03, 20.01, 20.02, 20.03, 20.06,  20.07, 20.10, 20.11, 20.12, 20.15, 20.16, 20.17,21.01, 21.02, 21.03, 39.01, 39.03, 39.05, 39.06, 39.07, 39.09, 39.11, 39.12, 39.13, 39.14, 39.15, 39.16, 39.16, 39.18, 39.19, 39.20, 39.24, 39.25, 39.27, 39.29, 40.06, 42.01, 42.02, 42.05, 42.06, 42.07, 42.10, 42.12, 42.14, 52.01, 52.03, 52.04, 52.05, 54.03, 54.04, 54.05, 54.06, 55.01, 55.02, 55.03, 55.04, 55.05, 56.04, 58.01, 58.02, 58.03, 58.04, 60.06, 60.10, 61.02, 61.05, 61.07, 62.02, 62.09, 62.10, 62.21,  63.03, 63.04,  63.061, 63.062, 63.07, 63.08, 63.10, 63.11, 64.01, 64.02, 64.03, 64.06, 64.07, 64.08, 64.09, 64.11, 71.02, 71.03, 71.05, 73.03, 73.11, 73.13, 73.15, 73.22, 74.02, 74.04, 74.05, 74.06, 74.07, 74.12, 74.17, 74.19, 74.20, 74.24, 76.03, 76.04, 82.01, 82.03, 82.031, 82.032, 83.07, 84.26, 84.54, 84.58, 85.37, 85.38, 85.39, 85.40, 85.45, 85.120, 85.154, 87.45, 90.07, 94.01 and 95.08  has been claimed.

Shipping Bill No.                                                     Date:

I/We __________________________ (Name of the Exporter) do hereby declare as follows:-

1.       That no CENVAT facility has been availed for any of the inputs used in the manufacture of export products; and 

2.       That the goods are being exported under bond or under claim for rebate of Central Excise duty and a certificate from the concerned Superintendent of Central Excise, in charge of the factory of production, to the effect that the CENVAT facility has not been availed for the goods under export  is enclosed. ( Draw back as per schedule is applicable). 

(Signature of the Exporter)

Name of Exporter:

Address:

Date:

Note: Please strike out whichever is inapplicable.

ELECTRONIC DATA INTERCHANGE

What is EDI ?

Electronic Data Interchange (EDI) is generically defined as the computer-to-computer exchange of business information through standard interfaces. It can also be interpreted as transmission of business data between organizations in a computerized format that does not require the re keying of information. Since EDI  is defined as the exchange of electronic documents between organizations, the EDI acronym has also been sometimes interpreted as Electronic Document Interchange.

EDI is a central portion of the overall concept of Electronic Commerce (EC). Electronic Commerce is defined as the paperless exchange of business information. In addition to EDI, electronic commerce uses other electronic means of business communication such as electronic mail (E-mail), computer bulletin boards, FAX systems, and Electronic Funds Transfer (ETF). 

Advantages of EDI :

One of the greatest advantages of EDI is its ability to reduce the cost and time required for reproducing information that the Exporters / Importers used to furnish  on paper. This enables the Customs Department to redirect its resources to more valuable activities, such as examining the consignments for prohibited goods, to ensure accuracy and fairness in procedures, and finding ways to assist industry. Import / Export clearances, which once took days to clear, can now be processed in minutes.

While Customs officers will always need to monitor the process and the physical environment for the subtleties and anomalies a computer can't register, the facility takes care of the mundane and mechanical aspects to allow officers to focus more on areas like  smuggling, illegal Imports / Exports, Evasion of Duty etc. While much progress has been made on this, the potential for further advances is huge. 

                Some of the other advantages of EDI are :

(a)                 Removes processing delays

(b)                 Removes re-keying errors

(c)                 Reduces errors made by human interpretation of data

(d)                 Reduces paper handling, filing, storage and mailing costs

(e)                 Handles message receipt and arrival acknowledgement

(f)                  Strengthens relationship between the various agencies associated

(g)                 Transparency of the movement of the documents. 

Status of EDI in Customs : 

National Informatics Centre (NIC) implements EDI in the Custom Houses through a software package. Indian Customs EDI System (ICES) is designed and developed in consultation with Central Board of Excise & Customs (CBEC). It comprises  two major sub systems namely,

                                ICES / I –  for processing Import Documents.

                                ICES / E – for processing Export Documents 

                Presently in the New Custom House, Mangalore only the ICES /E for processing Export Documents has been introduced. The ICES / I would be introduced shortly. 

                ICES is a software package which accepts the mandatory Customs documents in an electronic format from the Custom House Agents (CHA s), Importers and Exporters for further processing by the Customs Officers. Presently these documents are accepted only through the Service Centre at the Custom House, a facility set up by the Department for initial data entry of the documents submitted by the CHA/Importer/Exporter. Online filing of these documents would start in the near future. Once the Service Centre submits the documents into the system after proper verification by the CHA, the routing of the documents is automatic. This process eliminates all the paper work , thereby eliminating the time lag involved in clearing the Export / Import consignments.  

For any Exporter / Importer or CHA to submit their documents through the ICES , it is mandatory to get themselves registered in the System. 

(a)               Registration forms

(b)               Procedure for Export Under EDI

(c)                Procedure for Import Under EDI ( Yet to be implemented at Mangalore).

 

Future of EDI in Customs  

Department of Revenue, in keeping pace with the rapid growth taking place in the IT industry, proposes to introduce a high speed network to be called ICENET (Indian Customs & Excise NETwork) through its own gateway to be called ICEGATE (Indian Customs & Excise GATEway). This proposed gateway would link all the Custom Houses to a main server to be put up at the Directorate of Systems, New Delhi. This would enable a single point submission / retrieval of data by various agencies like Exporters, Importers, CHAs, RBI, DGFT, Port Trust, Airlines, Shipping Lines etc. The various Certificates, Licences issued by other agencies would also be available on-line thereby eliminating the process of physical presentation of mandatory documents. The exchange of messages would be on the international standard for EDI i.e. UN/EDIFACT.   

 Traders may file their Export / Import documents only once with any of the agencies and it would be possible for the other agencies to take the same information through standard EDI Message format (UN/EDIFACT) thereby eliminating the process of multiple submission of documents with various agencies. This would also lead to uniformity in assessment procedure throughout the country. Once EFT (Electronic Fund Transfer ) is also accepted and legislated it would also be possible for the Importers / Exporters to deposit  Customs / Excise duty at any bank and receive refunds / drawback directly into their account at any bank of their choice.

 

 

 ANNEXURE – “B”

DECLARATION FORM FOR EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK

To be filled in by the Service Center

Date of Presentation:                             Job No.:

Shipping Bill No.:                                    Date   :

Signature:                                            Date   :

To be filled in by Exporters/C.H.A.

1.Type of Shipping Bill

          (a)          G-           Drawback Only

          (b)          I -           EPCG (Green) with drawback.

2. CHA Licence No.:                    Name:

3. (a) IE code No.:

    (b) Name & Address of the Exporter:

    (c) Exporter Type: [i]: [P] Private [G] Government

                                [ii]: [R] Merchant [F]Manufacturer

4. Exporter’s Accounts No. in the Bank of India,

Ballard Estate Branch , Mumbai :

5. (a) Type of export house (if applicable):

[EH] Export House

[TH] Trading House

[SH] Star Trading House

[SS] Super Star Trading House

(b) Certificate No.:                       Valid upto :

6. State of Origin of Export goods

   (Gujarat / Maharastra / Rajasthan / Delhi /

    Haryana / Punjab / UP etc.):

7. Consignee Name & Address:

8. Consignee Country:

9. Port of Destination:

10. Final Destination Country:

11. (a) Name & Address of the Bank through which export proceeds to be realised:

       (b) Account No.:

       (c) Authorised Dealer Code:

12.  (a)  SDF Declaration :

       (b)  RBI Waiver No. :                                         Date :

Invoice Details

13. Invoice Number:                                             Date :

14. (a) Whether Consignee and Buyer are same:           (Yes/No)

       (b) If No, Buyer’s Name and address:

15. Currency of invoice:

16. Export Contract No.:

17. Nature of Payment:  [LC] Letter of Credit

                                     [DA] Delivery against acceptance

                                     [DP] Direct payment

                                     [AP] Advance payment

18. Period of payment as per the contract (No. of days):

19. (a) Nature of Contract: [1] FOB [2] CIF [3] C&F [4] C&I

      (b) Whether unit price includes:      [F] Freight

 [ I ] Insurance

                                                          [B] Freight & Insurance

                                                          [N] None

    (c)

 

Rate

Currency

Amount

Discount

 

 

 

Commission

 

 

 

Other Deductions

 

 

 

Packing & Misc. Charges

 

 

 

Freight

 

 

 

Insurance

 

 

 

 (d) Name & Address of the person

     to whom the commission is paid: 

20. Item wise Details :

Item

Sl

No.

 

ITC

(HS)

Geniric &

Item

Description

QTY

A/C

Unit

Unit

Price

                                       Duty Drawback Details

 

 

 

 

 

 

SS No.

Of DBK

Sched.

Apdx  No

Of  PN

 

Cond.

No. in

Appdx.

 

Qty

For

DBK

A/C

Unit

DBK

Rate

claimed

Brand

Rate

Regd.

No.

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D E E C

PARTICULARS WHERE EVER APPLICABLE

Cess Schedule

Regd.

No. &

Date

Item Sl.

No. in

DEEC

Book

Part “E”

Item Sl.

No. in

DEEC

Book

Part “C”

Details of  Raw

Materials

Quantity

A/C Unit

Ind. / Imp.

Sl. No.

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

___________________________________________

 EPCG  Registration No. and  Date

____________________________________________ 

21. INFORMATION OF RAW MATERIALS

(To be given where Drawback is claimed on the basis of Raw Material used)

Inovice No..

Item No.

Raw Material

Sl. No.

Description

Qty

A/C

Unit

Rate at which DBK Claimed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

22. QUOTA RELATED INFORMATION

Sr. No

Invoice No.

Item No.

Quota Certificate No.

Export Licence No.

Quantity

Expiry Date

Agency Name (AEPC/

CTEPC/

APEDA

1

2

3

4

5

6

7

8

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DECLARATION

I/We declare that the particulars given above are true and correct.

I/We enclose the copies of the following documents: -

(To be submitted with the export goods in the Docks)

i.                    SDF form

ii.                  DEEC Declaration

iii.                Invoice

iv.               Quota/Inspection etc. Certificates

v.                 Packing List with Package wise Contents

vi.               Others (specify)

vii.             DEPB Declaration

Name of Exporter:

Designation:

Signature:

Name of CHA:

Designation:

ID Card No.:

Signature:

Dated:

 Notes:

1. All entries should be made in capital letters, typed or neatly hand written.

2. Photocopy of invoice has to be attached with the declaration form for  Data entry.

3. All entries should be completed in all respects. Otherwise, it may be rejected.

                                                    ANNEXURE “C”

DATA TO BE ENTERED BY EXAMINING OFFICERS / P.O. WHEN EXPORT GOODS ARE BROUGHT FOR EXAMINATION.

1. Shipping Bill No.:                           Date:

2. (a) Vessel Name    

    (b) Shipping Line

    (c) Steamer Agent Name

3. Freight and Insurance charges:

   (i) Freight Value:                    Currency:

  (ii) Insurance Value:                Currency:

4. Total No. of Packages:

5. Types of packages (Boxes, Cartons, Bags etc.):

6. Numbers marked on the packages (1-25 etc.):

7. Gross weight (in Kgs):

8. Net weight (in Kgs):

9. Container particulars:

Container No.

Size

Place of Sealing

Seal No.

Date of Sealing

Container No.

Size

Place of Sealing

Seal No.

Date of Sealing

 

 

 

 

 

 

 

 

 

 

10. Name of the sealing agency

11. Whether factory stuffed: (Yes/No)

(i) If yes, whether sample accompanies: (Yes/No)

(ii) Factory name and address:

12. Details of AR-4 (or any other document containing examination details by Central Excise Officer)

Sl. No.

AR4 No. or any other Document No.

Date

Commissionerate

Division

Range

 

 

 

 

 

 

 

 

 

 

 

 

I/we declare that the particulars given above are true and correct.

Name of the Exporter/CHA:

I D No. of authorised signatory of CHA:

Date:

Goods arrived. Verified the number of packages and marks and numbers there on and found to be as declared.

Name of the Examining Officer :

Signature of the Examining Officer :

Notes:

1. For factory /CFS stuffed containers, gross weight given in Sl. No. 9 should be exclusive of the weight of the container.

2. Extra sheets may be attached, if necessary.