OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS

CUSTOM HOUSE, NAVRANGPURA, AHMEDABAD

GUJARAT – 380009
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F.NO. VIII/43-02/Cus/T/2015-Part.I Date: 14/03/2016

PUBLIC NOTICE NO.02/2016

Sub: Launch of Indian Customs EDI System - (ICES – 1.5) for Imports and Exports, at ICD
Navkar Terminals Ltd. Village Tumb, Taluka Umbergaon, District Valsad – Reg.
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It is brought to the notice of all the Importers / Exporters, Customs brokers, all the members of
the Trade and all manufacturers and other concerned that computerized processing of Bills of Entry and
Shipping Bills under EDI system will commence from 15TH March, 2016 at Inland Container Depot, Tumb
of Navkar Terminals Ltd. Village Tumb, Taluka Umbergaon, District Valsad, Gujarat which was notified
as Inland Container Depot (ICD) vide Notification No. 103/2015 - Customs(NT) dated 03.11.2015 issued
by Board, Notification No. 08/2015 dated 24.11.2015 under Section 8(a) of the Customs Act, 1962 and
Notification Notice No. 09/2015 dated 24.11.2015 under Section 45(1) of the Customs Act, 1962 issued
by this office.

IMPORTS
1. Under the EDI-System, the Bill of Entry shall be filed electronically and shall be processed online
in an automated computerized environment. Certain declarations and certificates etc. in original
wherever required shall continue to be attached with the assessed copy of Bill of Entry when the same is
presented in the Import Shed for clearance of goods. The requisite documents also can be called for by
the Appraising Group, if required, while acting on the Bills of Entry. There are certain pre-requisites for
filing the electronic declarations which are required to be complied with before filing the Bill of Entry.

1.1 Registration of IE-Code of the Importer

(i) IE-Code is being issued to the importers by DGFT, details of which are transmitted online to the
Indian Customs EDI-System (ICES) on daily basis. ICES automatically register the IE-Codes after
confirming its validity to enable the importers to file the Bill of Entry electronically. Before filing the Bill
of Entry the importers are advised to check from DGFT as to whether their IE-Code has already been
transmitted to ICES. If their IE-Code has not been transmitted to ICES by DGFT, they should first get the
same transmitted from DGFT, failing which they will not be able to file Bill of Entry electronically for
clearance of imported goods.

(ii) In case the IE-Code is registered for exports the same shall hold good for imports also. The DGFT
has notified certain generic Codes for certain classes of importers in the EXIM Policy and exempted
1.2 Registration of Customs broker in ICES
Customs brokers are required to register their details in ICES at the respective Custom Houses
from where they have been licensed. If they intend to operate at other stations, the intimation of the
same should be registered in ICES at the respective stations. In case the Custom House from where the
Customs broker has been licensed is not yet brought under ICES, such Customs brokers should approach
the Customs authorities indicated in the enclosed chart against respective Custom Houses. No re-
registration is required in case the agency is already registered at any existing Customs location where
ICES1.5 is operational. (List of Custom Houses for Customs broker registration attached as Appendix 1
and format for registration attached as Appendix 2)

1.3 Registration of Shipping lines/Agents, Consol Agents

IGM/Consol Manifest shall be filed electronically by the Shipping Lines/Agents and Consol
Agents at the Ports of entry and Sub-IGM relating to respective IGM lines under SMTP at the ICD. The
Shipping Lines/Agents and Consol Agents, before filing IGM, should register themselves in the ICES at
any of the ICES enabled Custom Stations. (Format of registration attached as Appendix 3)

1.4 Exchange Rates of un-notified currencies

The ICES maintains exchange rates in respect of currencies the rates of which are notified by the
Ministry of Finance on regular basis. However, in respect of currencies which are not covered in the
notifications of the Ministry of Finance, the concerned Bank’s certificate indicating the exchange rate
applicable for the date on which the Bill of Entry is filed should be obtained by the Customs
broker/Importer from any Nationalized Bank. Only this exchange rate should be entered in the system in
the respective field while making entry of B/E data and should be presented along with assessed copy of
B/E at the time of taking out of charge, to the Customs officer.

1.5 Currency Codes

For indicating value of goods, freight, insurance, commission etc. codes specified against the
respective currencies indicated in the list of currency codes appended with this Public Notice should
only be used. Incorrect code will result in to incorrect conversion of Indian Rupees. (List of Currency
Codes attached as Appendix 4).

1.6 Units of Measurement Codes

Against any quantity of goods appropriate Code indicated against the respective measurement
in the list appended with this Public Notice should only be used in the Bill of Entry and IGM as the case
may be. It is further informed that if UQCs other than the Standard UQCs of the customs tariff is used,
the B/E may not get any facilitation in RMS. Reference is also invited to CBEC Circular no. 26/2013–
Customs, dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the
1.8 Port Codes:
All the ports of the world have been codified by United Nation and allotted UN LOCODEs.
Appropriate port code should only be indicated wherever reference to port name is required to be made
in a Bill of Entry and IGM or any other document, it is not possible to attach list of all port codes being
too large. Correct code may be obtained from the respective Carriers or checked from UN website.
(http://www.unece.org/cefact/locode/)

1.9 Registration of DGFT Licences

If the imports are against any of the DGFT Exim Licenses, such licence should be first registered
in the ICES and the Registration No. should be indicated against each item of goods in the Bill of Entry.
No separate registration shall be required for those licences which are received by Customs from DGFT
online. Such licenses shall automatically be registered in ICES and can be utilized for debit against a Bill
of Entry after approval by Proper officer in the system. (Format of Licence registration attached as
Annexure A)

1.10 Registration at ICEGATE for Remote filing of Bill of Entry or Manifest

Those who intend to file Bill of Entry or manifest from their office they should register
themselves with ICEGATE. For registration at ICEGATE the detailed information may be seen at web-site
“http//:www.icegate.gov.in”. For filing of Bill of Entry from remote, NIC has provided software which is
free of cost and can be downloaded from NIC web-site. (http://ices.nic.in/ices/aspx)

1.11 Service Centre charges:

Facility of data entry of IGM, Bill of Entry etc. is available at service center at ICD on payment
basis. The schedule of charges for various types of services payable at the service centre are indicated
below which shall be subject to revision from time to time.

The schedule of charges for data entry in the Centre shall be as follows:-
I –SERVICE CHARGES FOR DIGITISATION OF DOCUMENTS AT SERVICE CENTRE
For manual documents getting data entry done at Service Centre
(i) Bill of Entry/Shipping Bill having up to five items: Rs. 80
(ii) Each Additional Block of five items: Rs.10
(iii) IGM: Rs.80
(iv) EGM: Rs.80
(v) Other documents (such as UAB, Transhipmentetc) : Rs.80
(vi) Amendments to original declaration by customer in BE/SB/Other documents: Rs.10
(vii)Queries (including reply feeding): Nil – for 3 queries and Rs.10 for each query thereafter.
(viii) Printing check list: NIL
(ix) Printing of assessed documents (SB/BE/ OOC/ LEO/Challan etc): NIL

II. SERVICE CHARGES FOR ‘RES’ DOCUMENTS

Note 1:- The above charges are excluding Service Tax. The vendor shall collect the service tax from
trade at the prevailing rates and shall make the payment of the Service Tax to the Govt. exchequer.
Note 2:-The above charges include data entry of the documents, check list printing and print out of the
assessed document and out charge. The check list will be provided free of charge till they are certified to
be free of mistake by the customer. However, in cases where the customer wants to incorporate
corrections in the original declarations provided by him, check list will be provided at an additional cost
of Rs 10. Any check list in respect of remote filing of the Bill of Entry will cost Rs. 10.

2 Filing of IGM/SIGM/SMTP / Consol Manifest.

The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall
submit the Sub Import General Manifest (SIGM)/ Consol Manifest through the Service Centre at ICD
Tumb on all working days from 10.00 A.M to 17.00 P.M. However, the Manifest can also be
electronically filed through ICEGATE on 24 hours basis.
The IGM/SIGM/SMTP/Consol Manifest should be presented at the service centre counter in the
prescribed Performa. (Annexure B). A checklist would be generated by the Service Centre which would
be verified by the authorized representative of the Shipping line and given to the service centre
operator for submission after corrections, if any.
2.1 Apart from filing of SMTP/Consol Manifest through service centre, the Shipping lines would continue
to file a hard copy of the SIGM with the authorized officer of the Customs officer of the Customs at
the said ICD.
2.2 Amendment in the IGM/SMTP/Console manifest after submission shall be carried out only after
approval from the designated Customs authority ie. DC/AC concerned. Amendment request shall be
entered in the system at service centre, on submission in the system it shall appear before the
designated officer for approval. If the designated officer is satisfied with the amendment requested,
he will approve the same in the system.
2.3 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the
Shipping Lines electronically if filed through EDI interface or it is communicated as a “printed
checkup cancellation message” from the service center and can also be checked up from the enquiry
window of the Service Center.
Note: - It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM
will get cancelled.

3. Cargo/Goods Declaration
The Importer or the Customs broker, as the case may be, can file electronic Bill of Entry by data
entry at the service centre operator or by transmitting details in specified file format through ICEGATE
from his premises.

Filing through Service Centre

(ii) Once the SMTP is filed in the Customs Computer System, whenever a Bill of Entry
pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM No., the Bill
of Lading etc. and the Bill of Entry would be accepted only if the relevant particulars match with those in
the SMTP. If any Bill of Entry is not accepted by the system, the importers/Customs brokers should verify
whether the IGM Nos. or the Bill of Lading Nos. have been correctly furnished in the Annexure ‘C’
submitted by them.
(iii) The claim for assessment shall be made against each item of the invoice. If there is more than
one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items
in one invoice must precede information of items in the second invoice.
(iv) If the particulars of classification are same for the next item, the word “do” will be accepted by the
system.
(v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal in between
(e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by
a slash (/) and the issuing year (e.g. 201/1981, 083/1993). The notification no. indicated shall be the
parent one and not the amending notification. This may be carefully noted.
(vi) In respect of goods for which benefit of notification is claimed, against the entry ‘Generic
Description’ in Annexure ‘C’, List No. and the Serial no. of the List shall be mentioned in addition to the
generic description of the item. The Service Centre Operator will feed first the List no. and Serial no., and
if there is space left, generic description of the item.
(vii) For example, Nebulizers are covered by S. No. 363 of the Table of Notification No. 021/02 (list
37, Sr. No. 19). This entry would be described as: -

Generic Description CTH Notfn./Year, Sr. No

L37/19, Nebulizers 90189093 021/02, Sr. No. 363

(viii) The Service Centre Operator shall carefully enter the data in the system as is indicated in
Annexure ‘C’. On completion of entry of data the system shall assign a Job No. and generate a Check List
which is draft Bill of Entry. The service centre operator shall print a copy of Check List and hand over the
same to the Customs broker /Importer. The Customs broker/Importer shall check the correctness of the
data entered in the system. If any error is noticed the error shall be circled in bold ink and correct detail
should be written. The corrected check list duly signed by the Customs broker/Importer should be
handed over to the service centre operator for entry of corrected data. The Operator shall make
corrections in the corresponding data and hand over the revised checklist to the Customs
broker/Importer for re-confirmation. This process would be repeated till the Customs broker/Importer
signs a clean checklist in token of correctness of the entered data.
(ix) The Operator shall submit the authenticated electronic checklist to the system. The system will
then generate a B/E. No., which would be endorsed on the printed checklist and returned to the
 Remote filing through ICEGATE
The Customs brokers/Importers having internet facility in their offices can file electronic Bill of
Entry from their premises. For this purpose they should one time register their details with ICEGATE.
Detailed procedure for registration can be seen from the website www.icegate.gov.in. They can
download Remote EDI filing software from NIC website link which has been provided at ICEGATE
website. Software of NIC is free of charge. On successful submission of data from their premises the ICES
will generate Bill of Entry Number and return message of Bill of Entry No. If invalid data is entered an
error message shall be generated and no B.E. No. shall be generated. In case of remote filing of Bill of
Entry the Customs broker /Importer has to ensure correctness and validity of data entered failing which
the data will either be rejected by the ICES or incorrect information shall be incorporated in the
submitted Bill of Entry which shall lead to problems of amendments.

4 Processing of Bill of Entry for Assessment

(i) Once the Bill of Entry is submitted in the system the ICES validates the details from various
directories maintained in the system and calculates the value from the foreign currency to Indian
Rupees applying the exchange rates as applicable on the date of submission of Bill of Entry in the system
and determines the assessable value for levy of duty. Directories of the rates of duty as applicable on
the goods on the relevant dates are also maintained in the system. ICES calculates the amount of duty
leviable on the goods on the basis of rates of duty specified in the Customs Tariff, Central Excise Tariff,
Cess Schedules, various notifications imposing rates of duty on imported goods and exemption
notification as claimed by the importers in the Bill of Entry. Processing of the Bill of Entry takes place in
an automated environment and workflow according to the jurisdiction of Customs Officers as provided
under the law.
(ii) In general at major Custom Houses, the Appraising work is divided in to Appraising Groups and
sub groups, based on the Chapter/Tariff Headings of Customs Tariff Schedule. The roles of the officers
for Appraising Groups are allotted by the Systems Manager on the basis of workload of assessment.
More than one role of appraising groups can be allotted to one officer (more than one group can be
allotted to one officer). Based on total assessable value of the individual items in a Bill of Entry, the Bill
of Entry on its submission is automatically assigned by the system to a particular Appraising Group of
which the assessable value is the highest. All the Bills of Entry assigned to a particular Appraising Group
are put in a queue and are processed on first come first serve basis. In a specific case only the AC/DC of
concerned Appraising Group are authorized to change priority, if circumstances so warrant.
(iii) Group 7 was created for handling assessment of goods under Export Promotion Schemes
requiring import licenses for claiming exemption from duty etc. Bills of Entry in Group 7 require
production of duty exemption import license by the importer. Therefore, processing of Bills of Entry will
be taken up by the appraising officer only on receipt of required documents and also after ICD Tumb is
4.1 RMS facilitation.
Facilitation of Bills of Entry in respect of certain goods using RMS and certain ACP Clients for
faster clearance of such goods. Bills of Entry in respect of the items under RMS facilitation would be
assessed for risk by the System immediately on their submission and a print out of the assessed Bill of
Entry along with 3 copies of TR-6 challans will be made available to the Customs brokers/ Importers for
payment of duty and getting the goods examined if required, and for out of charge. In so far as the
NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96) are
concerned, the debiting in the License etc. would be required to be done by the Appraiser/
Superintendent in the Import Shed. Examination of such goods would be carried out as per prescribed
norms, if selected for examination by RMS.

4.2 Second Check Appraisement

The electronic B/E will be assessed on the basis of the claims made in Annexure ‘C’. In case the
Assessing officer does not agree with the claim regarding tariff classification, notifications, declared
value etc., he shall raise a query in the system. On approval by the AC/DC (Group), the query will be
printed in the Service Centre for being passed on to the Customs broker/Importer. Replies to the queries
will be submitted in the Service Centre which will be fed in the system. In case the importer agrees with
the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly.
The Assessing Officer can change Tariff classification, deny exemption incorrectly claimed, change unit
price of goods in the system. In case Assessing officer and AC/DC, as the case may be, agrees, ab-initio or
on receipt of the reply, with the claim made by the importer, they shall assess the Bill of Entry in the
system. After assessing the Bill of Entry, the system will generate one assessed copy of Bill of Entry. The
Customs broker /Importer shall take print of the assessed copy of B/E along with three copies of TR-6
challans.
Before presenting the Bill of Entry for examination and delivery of goods, the Customs
broker/Importer should deposit duty assessed with the designated bank.

4.3 First Check Appraisement

(i) Where the Customs broker/Importer has opted for First check assessment or the Assessing
Officer feels it necessary to examine the goods prior to assessment, he shall order first check
examination of goods in the system. For seeking first check examination order, the Customs
broker/Importer shall exercise the relevant option at data entry stage, the appropriate column of
Annexure C format should be flagged ‘Y’. The assessing officer shall accordingly give examination order
on the system which shall be approved by the Group AC/DC. On approval by AC/DC a first check Bill of
Entry copy shall be printed. Customs broker/ importer gets a copy of First Check B/E printed with
‘Examination Order’ at the ‘Service Centre’ or in his office, as the case may be. In case of the assessing
system. After assessment the Bill of Entry shall move in the system as in the case of second check
assessment. The Customs broker/Importer shall take print of assessed copy of Bill of Entry and TR-6
challan and shall deposit duty amount with the designated bank. The offices shall verify all CCRs before
giving examination report in the systems.

4.4 Audit
After completion of assessment from the Assessing Officer, the B/E will be moved to the
Auditors screen electronically for doing concurrent audit. The audit officer will check all the details in the
B/E and the assessment done by the Appraiser/ Superintendent. If the Audit Officer is in agreement with
the assessment, the audit is completed and the B/E shall automatically move to the AC/DC screen. If the
Audit Officer is not in agreement with the assessment then he shall indicate his objection online and
forward the document back electronically in the system to Assessing Officer for consideration of the
audit objection. The Audit Officer has the facility to view all the details in the B/E but has no authority to
make any change in the data declared by the importer on the Bill of Entry. After the dispute is settled
the Auditor shall clear the Bill of Entry in Audit. This concurrent audit will be in place till the RMS is
rolled out for the location. After introduction of RMS, Bills of Entry shall be selected for Post Clearance
Audit by EDI System.

4.5 Printing of Assessed copy of Bill of Entry:

After completion of assessment, print out of one assessed copy of Bill of Entry and 3 copies of TR-6
Challan shall be generated by the system. The print of the same can be obtained from service centre or
at the premises of the Customs broker/Importer from where the Bill of Entry has been submitted to
Customs system.

5 Payment of Duty
In case of other than e-payment, after the assessment is completed and the print of the
assessed Customs copy of the B/E and TR-6 challans are obtained by the Customs broker/ Importer,
copies of the TR-6 challans shall be presented to the designated bank for payment of duty. The Bank
shall verify the particulars in the TR-6 challans from the system and enter the particulars of receipt of
amount in the system and return two copies of Challan duly stamped and signed, to the Customs broker.
The bank will retain one copy. The Challan shall also indicate the interest amount for seven days period
after expiry of interest free period. If interest free period of two days has expired, fresh Challan with
revised amount of interest should be obtained and should be paid accordingly.
5.1 Duty and Interest can also be paid through e banking system. Detailed procedure Demo for e-
payment can be accessed from ICEGATE website under e-payment gateway menu.
Refer CBEC Circular 24/2012 Dated 5th September 2012, regarding Making E-payment of
Customs duty mandatory.
(i) The Customs broker shall present documents, as per the list below (the documents should be
arranged in a file cover in the following order):-
i. Assessed copy of Bill of Entry
ii. Duty paid Challan in original
iii. Copy of Delivery order
iv. Bill of Lading
v. Invoice in original
vi. Packing List in original
vii Certificate of origin in original, if required.
viii Exemption Certificate in original, if the notification so requires.
ix. Copy of the Bond or undertaking executed, if any.
x. GATT declaration duly signed by the importer.
xi. Technical literature, if required.
xii. Licence in original and a photocopy of licence.
xiii. Any other document/ certificate necessary for clearance of goods as per CCR

(ii) The Inspector/Examiner will complete the goods registration and examine the goods, wherever
prescribed. After the examination report is submitted in the system, as well as on the hard copy of the
assessed Bill of Entry (Customs Copy), the Bill of Entry shall move to Appraiser/Supdt. screen for out of
charge. The signature of the Customs broker/ Importer shall be obtained on the report, in token of that
the goods have been examined in their presence. Name of the Customs broker/ Importer should also be
recorded along with his I-Card No. In case of first check Bill of Entry where examination has already
taken place, the Bill of Entry shall move to the Appraiser/Supdt. directly for out of charge after payment
of duty. In case of facilitated Bill of Entry where examination has not been prescribed, the Bill of Entry
shall move to the Appraiser/Supdt. directly for out of charge after payment of duty and registration.
6.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shall appear on the
screen of AC/DC Import Shed for confirming green channel and waiving examination of goods. The Bill of
Entry in such case shall move to Import Shed Appraiser/Supdt for out of charge order on introduction of
RMS, the Green Channel facility shall be withdrawn.
6.3 All the above documents, except original Licence, will be retained by Customs at the time of
giving ‘out of charge’. Hence, only the certified photo copies of delivery order, Master Bill of Lading,
House Bill of Lading should be attached instead of originals.
6.4 On the basis of the examination report, the Appraising Group may revise the assessment or
raise a further query to the importers, if necessary.
6.5 After completion of the examination of the goods, if the Shed Appraiser/ Superintendent is
present the remaining two copies of the order of clearance to the Custodian along with the
importer’s copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the
correctness of Bill of Lading and number of packages etc. At this stage, one copy of the order of
clearance shall be returned to the importer/Customs broker after enclosing the Gate Pass No. and date
on the same. The Importer/Customs broker will present the Importer’s copy of the order of clearance to
the Customs officer at the Gate along with importer’s copy of the Bill of Entry and the Custodian’s Gate
Pass. After inspecting the packages, the order of clearance copy will be retained by the Gate officer after
endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate
Pass shall be returned to the importers.
6.7 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the
order of clearance and shall be preserved in the Import Shed for 7 days to take care of part deliveries.
After seven days, the Bill of Entry will be kept at the designated place for CRA Audit and record
purposes.

7. Section 48 Cases
Where the Bill of Entry has not been filed within 30 days from the date of arrival of goods at the
port, on completion of data entry and submission, the Job No and details of the Job shall automatically
move to the screen of the concerned group AC/DC for online approval. Concerned AC/DC shall open the
Section 48 approval from the menu and after verification shall approve filing of Bill of Entry. Only on
approval of AC/DC the Bill of Entry will get accepted by system and B/E No will be generated. The Bill of
Entry thereafter will be processed in the same manner as the normal Bill of Entry.

8. Amendment of Bill Of Entry

8.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods
the Customs broker/ importer may seek amendment of the Bill of Entry through the Service Centre after
obtaining the approval of the concerned group AC. The required amendment shall be entered into the
system by the operator of the service center. Only after acceptance by the group Appraiser/Supdt and
AC/DC the amendment will get incorporated in the Bill of Entry. After amendment the Bill of Entry shall
be assessed as usual. If the duty was paid prior to amendment a differential duty challan will be printed
along with the revised assessed Bill of Entry.
8.2 After Out of Charge Order no amendment shall be allowed in the Bill of Entry. However, in case
amendment is warranted after Out of Charge Order but before delivery of goods, the System Manager
can cancel the out of charge Order in the system. The original prints of the Importer’s and Exchange
Control copies of Bill of Entry shall be retained by the System Manager in a file. After fresh Out of Charge
Order new prints of the copies of Bill of Entry shall be given.

9. Re-assessment
would be filed and assessed in the same manner as indicated above. On grant of Entry Inwards, the Bill
of Entry shall be regularized and shall be reassessed if the duty rates have undergone any change. If
there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed and
the B/E already filed will automatically get cancelled by the system.
11. The Procedure for Clearance under Export Promotions Schemes Requiring DGFT Licence / Bond Etc. The
imports and exports under various Export Promotion Schemes will be allowed only after ICD Tumb is notified for
the said purpose.
11.1 Imports under DEPB Scheme
DEPB Licenses shall be electronically transmitted by DGFT to Customs system after the Shipping
Bills get transmitted online to DGFT from the Custom.. Such DEPB licenses shall automatically be
registered in ICES and can be utilized for debit against a Bill of Entry after approval by Proper officer in
the system. If the DEPB license has already been partially utilized, the same shall be registered in the
system only for the balance Credit and FOB of exports available for further utilization
11.2 Verification of the DEPB
The DEPB shall be verified by the Export Section of the Customs station from where the exports
have taken place. Procedure for verification of DEPB has been notified from time to time by the Board/
this office through circulars/ instructions. Such procedure shall be strictly followed. For this purpose,
original DEPB issued by DGFT shall be produced to the officer designated by Asst/Dy. Commissioner in
the Export Department for verification of the Shipping Bills against which the DEPB has been issued by
the DGFT. The officer designated by Asst /Dy. Commissioner shall verify each Shipping Bill in the system
through the DEPB verification menu in ICES.. In case any manually processed Shipping Bill is involved,
the verification shall be done on the basis of copy of Shipping Bill received along with the EGM from the
carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing
Authority. After satisfactory verification of all the Shipping Bills, the officer designated by Asst./ Dy.
Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills
attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done
and put his signature with date and official stamp.
11.3 Registration of DEPB
(i) Before claiming exemption under DEPB Exemption Notification 034/97-Cus., dated 7.04.1997
.against a DEPB, the licence in question is required to be registered in the import system. The officer
designated by Asst./Dy. Commissioner to register the DEPB in the system shall ensure that verification of
DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done prior to
its registration in imports.
(ii) All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted
by DGFT to Customs at the time of obtaining the DEPB. The Customs broker/Importer shall furnish
details of DEPB licence in pro-forma given as ANNEXURE A.
(iii) The designated officer shall make data entry of the DEPB details in the system. After entry of
data a checklist will be printed. The DEPB holder shall verify the details of DEPB in the check list, sign the
in the manner as stated above. In case any change in the data of DEPB is required to be made after
completion of registration, the same shall be made by the Assistant / Deputy Commissioner.

11.4 Transfer Release Advices

(i) DEPB Licences registered in locations running on ICES 1.5 shall be available for automatic online
debits against Bill of Entry filed at any of the ports which are operational under ICES 1.5. A common
Ledger of licences shall be centrally maintained in the system for debits in respect of Bills of Entry filed
at all the ICES location operating under ICES 1.5. Therefore, no TRA shall be required. However, TRA shall
be issued for NON EDI Locations which are still operating manually. For this the TRA shall be generated
in the system and a hard copy of TRA shall be issued.
(ii) The TRAs issued by the non-EDI locations and non-centralized locations will be registered in the
same manner as license registration. On registration of TRA against a DEPB, the system will generate a
TRA registration number. This Registration Number should be endorsed on the Importer’s copy of TRA
(original) and the Customs copy received from the issuing Customs station. Only fresh RAs will be
registered in the EDI System. Partially utilized RAs will continue to be handled manually. Following
particulars shall be entered in the System through the menu relating to transfer release advice.
Release Advice No
Release Advice Date
Release Registration No
Customs Station to which issued
IEC of R.A. holder if different from DEPB holder
DUTY CREDIT AMOUNT transferred
Export FOB amount transferred
Invoice No
MAWB/BL No./DT
HAWB/HBL No./DT.
Conditions if any
(iii) If the DEPB is already registered in the System and having sufficient balance in the Duty Credit
and Export FOB value is available, the System will print a check list of TRA. The check list shall be verified
by the DEPB holder. If the particulars are correct the check list will be signed by the DEPB holder and
returned to the proper officer who will exercise option for issue of TRA in the System. The System shall
generate three copies of the release advice titled as:
1. Customs copy for port of issue (office copy),
2. Customs copy for port of clearance and
3. Importer’s copy.
(iv) The office copy for port of issue shall be retained by the TRA issuing Customs Station and placed
in the respective TRA file. Customs copy for port of clearance will be dispatched to the respective
11.5 Re-credit of unutilized Release Advices
Any unutilized credit in the Release Advice may be re-credited to the DEPB by the
Assistant/Deputy Commissioner. A certificate of unutilized portion shall be generated at the port for
which the TRA had been issued on the basis of which the balance in the DEPB licence shall be re-credited
by the TRA issuing authority.
11.6 Claim of Exemption against a DEPB / DEPB-TRA
(i) The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of
Annexure ‘C’. If exemption is also claimed against a DEPB under Notification 034/97-Cus Dated
07.04.1997, the entries shall be made in Annexure ’C’ under Serial No.39E. For DEPB Bs/E the scheme
code is ‘B’; therefore while claiming exemption under the DEPB, ‘B’ will be entered in column 1 of
Sl.No.39E. Similarly codes will be assigned to other schemes when they are brought on ICES.
(ii) In case more than one DEPB is required to be debited against one item, the importer will be
required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the
entire CIF value against that item. For each item claimed for exemption under DEPB, details referred to
above will be required to be indicated. The System will determine the duty amount on the basis of
CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the
FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the
DEPB, the System will disallow submission of the B/E.
(iii) For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming
exemption there from, the option shall be exercised by indicating ‘Y’ or ‘N’ in column 2 of Sl.No.39E. The
column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not
required to be filled in for DEPB Bs/E.
(iv) If the basic Customs duty and the additional Customs duty debit able to the licence is zero, the
DEPB exemption will not be admissible to that item. System will not allow exemption under Notification
034/97 etc. for that item.

11.7 Check List of B/E

After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying
the correctness of data captured. For identification against the respective item, ‘(DEPB)’ and Notification
034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and
duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed. The
importers/CHAs should check the details of DEPB No. carefully to ensure that only that DEPB would be
debited which he intended to do so. If the entries are correct, the checklist may be returned to the data
entry operator for submission of B/E in the System. Errors, if any, noticed may be got corrected by the
data entry operator.

11.8 Submission of B/E

assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on
screen and assess the B/E in respect of all the items and shall countersign the debits in the original
DEPB. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit
the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover
the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of
the B/E. In case, where importer wants to clear some quantity under DEPB Scrip and balance on duty
payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment
of duty.
(ii) After assessment by Appraiser/Supdt, the B/E will move to the Auditor for concurrent audit and
from auditor to A.C/D.C. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed
along with TR-6 Challan(if any)and duty will be paid as usual. This procedure will be in place till RMS is
introduced.
(iii) Where the Appraising Officer/Supdt, during the process of assessment, denies the exemption
claimed under Sl.No. 39E (column 5 and / or 7) of Annexure ‘C’; changes the tariff heading or enhances
the value resulting in increase in the duty amount and the value; the Appraising Officer will have the
option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item.

11.10 DEPB Debit Ledger

On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit
amount and export FOB. Where the exemption from both the basic Customs duty as specified in the
First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff
Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty
credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption
from additional duty is not claimed, only basic duty will be debited. These debits will be made by the
System in the DEPB Ledger. If more than one DEPB is utilized against an item only CIF amount to be
debited against each DEPB should be indicated by the importers. The duty amount will be
proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure
that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover
amounts of both components, for debiting, failing which the system will not accept the declaration for
B/E. In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he
may split the quantity of that item and prepare the declaration accordingly.

11.11 Debiting of DEPB against Manual B/E

(i) If a Bill of Entry is processed manually, importers may choose to avail the exemption under the
DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases manual B/E will be
assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the
12. Processing of B/E under Other Export Promotion Schemes Requiring Import Licence.

Bills of Entry relating to Export Promotion Schemes like DEEC/ADVANCE AUTHORISATION,

DFRC/DFIA, EPCG, REP etc. which require import licence for availing benefits of exemption notifications
will be processed under ICES 1.5. However, benefits of exemption will be available only after ICD Tumb
is notified for the said purpose.The procedure mentioned below will be followed:

12.1 Registration of Licence

(i) Before filing of a B/E under any of such Export Promotion Schemes the related import licence
will be required to be registered in the system. Data entry of the licence details will be made by
registration clerk. Details of the licence will be furnished by the licence holder in the form as per
Annexure- A. The form is common for all types of licences, some of the fields may not be applicable to a
category of licence, and therefore, only relevant details should be filled. It will be a pre-condition of
registration of licence that the IE-Code of the licence holder is received by the Customs system from
DGFT system. If any information which is necessary for a particular type of licence is not furnished,
system will not accept such incomplete information for registration of licence. The system will maintain
ledger in respect of total face value, item wise quantity and value and credit for the same will
automatically be created on registration of licence and debits will be made by system when electronic
B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any
inconsistency and invalidity, the system will sum the value of all items and compare with the face value
of the licence. If the sum is greater than face value of licence, the system will not permit registration.
The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign
currency it should be only one currency and not in multi-currency. The licence holders therefore, should
check these details in their licences and ensure that the same are corrected before presenting the
licence for registration. The licences with incorrect details will be rejected by the system and cannot be
used for availing exemption from duty and clearance of goods. Such licences should be corrected from
concerned DGFT office before presenting to Customs.
(ii) In pursuance of CBEC’s Circular No. 11/2007 dated 13th February 2007 and Circular No. 3/2009 dated
20th January 2009 issued from F. No. 605/210/2005-DBK and F. No. 605/70/2008-DBK respectively, a
procedure for online transmission of Shipping Bills and Licenses/Authorizations issued under Duty
Entitlement Pass book Scheme (DEPB) , Duty Exemption Scheme (DES) and Export Promotion Capital
Goods Scheme (EPCG) from DGFT to Customs and vice versa through an Electronic Message Exchange
System is in operation at all EDI Ports/ICES locations
(iii) The licences, which have already been partially utilized, will be registered in the system only for
the balances available.
(iv) After successful entry of details, a check list will be printed by registration clerk and given to the
12.2 Acceptance & Debit of Bonds
(i) Where the export obligation has not been fulfilled and option ‘N’ has been entered in the field
‘Exp. Obligation:’ the system will ask for entry of Bond number. Therefore, if export obligation has not
been fulfilled the respective category of Bond should be registered before registration of licence / RA.
(ii) The Bond registered against a licence / RA will be utilized only in respect of clearances against
that licence and at the time of filing B/E electronically the Bond will automatically be debited by system
for the amount of duty foregone. Bond types for export promotion schemes are as under:
Scheme Bond type
EPCG EC
DEEC DE
DFRC DE
REPL DE

12.3 Registration of incoming Transfer Release Advice (TRA)

(i) If both sender and receiving Customs location are operating on centralized ICES Version 1.5, no
TRA need to be issued. A common centralized licence ledger shall be maintained by the system for
utilization of licence for value and quantity.
(ii) TRAs received from non-ICES location shall be registered like a licence for the portion of value
and quantity covered in a TRA. Only fresh TRAs will be registered in the EDI System. Partially utilized
TRAs will continue to be handled manually.
(iii) After successful entry of details a checklist will be printed by the service centre operator and
given to the RA holder for confirming correctness of the data entered in the system. Service center
operator will make correction if any and will return the same to the RA holder.

12.4 Submission of Licence/TRA in the system

The license/ TRA holder will present the check list of the licence/TRA along with original
documents to the proper officer. The officer will compare the details entered in the system with the
original licence/TRA. After satisfying himself with correctness, Officer will submit the licence in the
system on the basis of the job number of the check list. The system will generate a licence Registration.
No. This registration number and date should be endorsed in bold on the original licence/TRA. After
registration, the documents may be returned to the Importer and copies thereof may be kept in the
office file for record. TRA will be registered only on the basis of Customs copy of the TRA. After
registration, Customs copy and importer’s copy of TRA will be defaced by the Officer.

12.5 Issuing TRAs

Transfer Release Advice will be issued for utilization of a licence at any other Customs station.
retained by the Appraiser for record. No amendment of TRA will be permitted after it has
been issued by system. Fresh TRA can be obtained for any further quantity/ value or the licence can be
re-credited by entering unutilized TRA. No TRA will be issued manually.

12.6 Debiting Of Licence

For debits of licence value and quantity, in the case of electronic Bill of Entry the system shall
make debits automatically on the basis of value and quantity of item in the Bill of Entry. For debiting
against manual B/E the figures of value and quantity will be entered by the Appraiser in the system
through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the
imports and certified by the Appraiser as usual.

12.7 Exemption for Spare Parts under EPCG Scheme

(i) The system will create a ledger of face value and item wise value & quantity. Items, S. No. ‘0’ has
been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will
be credited by the system as value permissible for import of spares under exemption notification against
EPCG licence. This value of spares will be within the total face value of the licence i.e. the sum of value
of all items including value of spares imported against EPCG licence will not exceed the total face value
of licence.
(ii) No credit of value will be given for spares in case of imports against TRA. It may be noted that
TRA is required to be obtained for spare parts also. In case of first import, no TRA will be admissible for
spares.

12.8 Amendment of licence after registration

Amendment in the licence data after registration can only be made by the authorized officer. If
the amount of value and quantity sought to be reduced is less than the unutilized balance available in
the licence amendments for reduction of value and quantity will not be permitted by the system. The
system will give credit to quantity or value in the case of increase and will debit the quantity or value in
the case of reduction. Therefore, only incremental or decremental quantity or value should be entered
in respect of increase or reduction. Licence status code at the time of registration will be ‘0’. The licence
if suspended or cancelled after registration, the officer shall amend the status code to ‘2’, ‘3’ and ‘4’ for
cancellation, suspension and re-instatement respectively.

12.9 Filing of Bill of Entry

(i) Licence Regn. No., Regn. Date details, value and the quantity should be furnished in respective
column at S. No. 39.E of the Annexure ‘C’.
(ii) Unit of measurement of qty. will be same as per the licence. In case the unit of measurement in
the invoice is different than the one in the license, for the purpose of debit in the licence the qty should
(iii) After successful entry of data of the B/E in the system, a check list will be printed by the
service center operator and given to the importer / Customs broker. The importer/ Customs broker will
check the details entered in the system and errors if any pointed out to the service center operator for
carrying out corrections in the system. The Customs broker/ importers before returning the check list to
the operator for submission of B/E in the system should ensure that licence details are also correct. The
operator will exercise option of submission of B/E in the system. After submission of the B/E in the
system a check list of submitted B/E should be obtained by the Customs broker / importer from the
service center operator. This check list will incorporate B/E number and item/licence wise details of
debit of qty., value and duty forgone for debit in the Bond etc.
12.10 Assessment of B/E
(i) For ease of distribution of various category of documents among the officers the provision has
been made in the system to create any one or more of sub-groups in respect of the following Exim
Scheme Codes ( APPENDIX 7):.

Group Exim Scheme

Schemes
Name Codes
7A 13,14,20
7B DEPB
7D DEEC Advance authorisation
7G EPCG
22 to 28 (Except
7H
26)
7I DFIA(26)
7N 08-09
7R DFRC
7U EOU

(ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7.
(iii) The Customs broker / importer should present the check list obtained after submission of the
B/E to the Appraiser along with all the required documents and the related licence and Advance
Authorization schemes. The Appraiser will check the correctness of details of licence/Scheme etc. and
also ensure that any amendments made in the licences/ Schemes, subsequent to registration of licence,
have also been entered in the system. If the Assessing officer is satisfied about the eligibility of
exemption under related notification and the licence is otherwise valid to cover the goods in question,
he may assess the B/E on system. The Assessing officer can remove the notification and deny the
benefits of exemption. The debits of licence will automatically reverse when exemption notification is
denied. The procedure of assessment will be similar to DEPB imports.
(iv) In respect of a manually assessed Bill of Entry details of value and quantity will be debited in the
system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for
records.
12.12 Examination/Out of Charge
Procedure for goods registration, examination, out of charge and printing of B/E after out of charge
will remain the same as mentioned above in Para 6.

13. Imports by 100% EOUs:-

13 .1 Registration of EOU
All the 100% Export Oriented Units including STP / EHTP etc. will be required to be registered as
EOU in the System before filing of a Bill of Entry. The designated officer shall make data entry for
registration of an EOU. All verifications and authentications including all checks to determine the
eligibility of the importer to be registered as an EOU and for exemption from duties shall be carried out
before a unit is registered in the System as an EOU.
Following details should be furnished by the EOU for registration.
1. EOU type:
I. A – EOU - General
I. B – EOU – Aquaculture
I. C – EOU – Agriculture / Floriculture
I. D – EOU – Granite
I, E - EOU – gems and jewellery
I. F – EOU – Others (specify)
II – STP
III – EHTP
2. EOU Approval No.
3. Approving Authority
4. Approval date
5. Valid till
6. Importer Exporter Code (IEC)
7. IEC Branch Code.
8. ECC (Assessee’s Excise Control Code)
9. Central Excise office location code
Commissionerate
Division
Range

Separate Registration would need to be made for each factory (based on the various branch codes of
the IEC) in case a 100% EOU has more than one factory.
executed with Central Excise authorities; and a procurement certificate has been issued by them
and ‘N’ where neither Bond is executed nor Central Excise Certificate is obtained before presenting the
Bill of Entry. Where the option given is ‘N’ the system shall require the Bond to be executed after
assessment but before registration of B/E for examination & out of charge. Procedure for registration of
Bond/B.G. has been separately indicated in para 21.2 of this Public Notice. The importer should indicate
in the format the type of Bond as “EO” for 100% EOUs and indicate details of the Bond No. or the
Central Excise certificate as the case may be. If Bond or Central Excise Certificate are not indicated it
would be ‘N’ i.e. NONE. The data entry operator shall enter the related option Y or C and enter the
details of the Bond or the certificate as the case may be in the respective field in the system.
(iii) In the field of claim of assessment normal details shall be indicated. However, in the fields of
“Additional information for claiming benefits under specified exemption schemes” in Col.(I) the
prescribed Exim code for the relevant scheme related to imports like EOU/STP/EHTP would be required
to be indicated. The Exim codes for the various schemes have already been notified in the Handbook of
Procedures issued by DGFT in column No 2.The relevant applicable exemption notification
No………/Year……….with S.No of item in the notifications is required to be indicated against the
respective item. The data entry operator shall enter the code of EOU against the field Exim code
…………after entry of Exim code enter notification no. ../yr & S. No. After completion of entry of all the
items of the Bill of Entry, a check list will be printed. In the check list against an item where EOU
exemption is claimed the words (EOU) & notification no. /yr & S.No. will be printed at the end of the
check list details of Bond indicating the Bond no. Bond code, amount debited, Bank Guarantee debited
or the details of certificate for central excise will be printed.
(iv) The importer / Customs broker shall check the correctness of the details in the check list &
return it to data entry operator for submission of the same in the system. On submission, the Bill of
Entry shall be directed to Group VII for assessment. An un-assessed copy of the Bill of Entry after
submission shall be taken by the importers.

13.3 Appraising of EOU B/E.

(i) The importer /Customs broker shall present the un-assessed Bill of Entry along with the Bonds /
certificate and other documents supporting the claims of assessment under EOU to the designated
Appraiser / Supdt. for making assessment. The Appraiser shall recall the relevant Bill of Entry on the
screen and complete the assessment on the system after scrutiny of the documents. The system will
display EOU Bond details or Central Excise certificate. The appraiser will also be able to view the details
of EOU approvals.
(ii) In case the importer has already executed the Bond and it is registered in the system, the
system will display the amount debited in the Bond which is equal to the duty foregone. If the appraiser
desires to change the amount for debiting the Bond he can select through change option and change the
amount for the Bond debit & BG. Where the BG is not required the amount in the field of BG should be
nor is a central excise certificate indicated, the system will print the Bond / BG requirements as
specified by the Appraiser.
(iv) In case the importer has executed the Bond with the central excise authorities, he shall produce
the procurement certificate issued by the central excise officer to assessing officer along with the un-
assessed copy of the Bill of Entry. Assessment of Bill of Entry would be done after due verification of all
the concerned documents. System would enable monitoring of the movement of the goods by
monitoring the debits against the bond value/ CX certificate value through appropriate MIS reports.
Under the present set up, the MIS reporting is not operational through EDI system and the same is being
done manually by obtaining the re-warehousing certificate from Central Excise.
(v) After completion of the assessment the Bill of Entry shall be put to Bond queue for execution /
debiting of Bond. Where any duty amount has been assessed, the duty shall be deposited in the bank as
usual. Unless the Bond Officer completes the action of debiting Bond in the system, the B/E will not be
available for registration for examination and out of charge.
Procedure for registration of Bond / BG has been explained in para 21.2 of this Public Notice.

14. Availing Exemption under JOBBING Scheme

Notification No.32/97–Cus exempts goods imported for carrying out any job work and re-export
subject to conditions specified in the said notification. Importers claiming the said exemption would be
required to indicate the relevant Exim code and Notification in the columns “Additional information for
claiming benefit under specified exemptions schemes”. The Bond type “JO” will be indicated in the
format for data entry, the Scheme code will be 20 and the exemption notification will be 032/97 item
S.NO. 1. On submission print of an un-assessed copy of the B/E will be taken and presented to the
designated Appraiser along with all the requisite documents. The Appraiser will recall the B/E on screen
for assessment. Appraiser will be able to delete the notification to deny the exemption if so warranted,
specify the Bond/BG requirements and modify the Bond/BG amounts. The B/E will be audited by the
Auditor and processed by the AC/DC. Details of notification, Bond/BG debits will be printed on
respective copies of the B/E. The procedure for execution and maintenance of Bond/BG in the system
will be like any other Bond.

14A: Availing Exemption under Chapter 3 Schemes:

The scrips issued under chapter 3 of the FTP 2015-2020 would follow registration as prescribed
in para 12.1(ii). The scrips issued under older FTP would follow registration prescribed in para 12.1(i).
The other applicable procedures as prescribed in FTP and Customs notifications, circulars etc would be
same as detailed in para 11 & 12, wherever applicable.

15 EX-BOND Bill of Entry

Warehouse B/E No ----,DT--- and Warehouse Code
(i) Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial
number of warehouse, e.g. WFD61001. If no code is assigned ‘other’ to be used as code – WFD6O001).
INVOICE PARTICULARS
For Ex-Bond
B/ENo---------Invoice S.No.----------- in Warehouse B/E item of Import intended to be Ex-Bonded
Item Quantity of item intended for ex-Bond
S. No. in invoice
(ii) On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all
the items included in Warehousing B/E. For the purpose of filing Ex-Bond B/E in the system details of
Customs broker& the Importer will be entered as usual. In the field of Type of B/E ‘X’ will enable for
entry of Ex-Bond B/E. A window will pop up for Warehouse B/E. No. & date. On entry of Warehousing
B/E No & date, the system will capture all other details from the Warehousing Bill of Entry. Invoice S.No.
as in the Warehousing B/E and against this invoice item S.No. and quantity will be entered. The system
will proportionately determine the assessable value. All other details of item like the CTH, Customs
Notification, CET, Excise Notification etc. as in the Warehousing B/E will be displayed by the system.
Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a
check list will be generated by the system against the respective Job No. The importers should ensure
that the details of invoice S.No, item S.No. and the quantity of the goods under ex-Bonding are correct.
The check list after corrections will be returned to the service center operator for submission of the Ex-
Bond B/E. On submission the system will generate the B/E No.

15.2 Assessment
The B/E will be allocated by the system to the Assessing Groups on the basis of same
parameters as are applicable to all other types of Bs/E. Assessment will also be made by the officers in
the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed
provisionally the Ex-Bond B/E will also be assessed provisionally and no separate PD Bond will be
required. However, in case of availing of exemption requiring Bond, same would need to be debited as
in the case of any Home Consumption B/E.

15.3 Debiting of Bond

After obtaining the print out from Service Centre the importer /Customs broker will get the
Bond debited from Bond Section and get suitable endorsement on B/E with respect to debit of Bond
amount and other details.

15.4 Printing of Assessed B/E and Duty Paying Challan

15.6 Order of Clearance of Goods For Home Consumption
(i) After payment of duty and completing any other requirement of debiting of Bond, license etc.
the assessed Ex-Bond B/E along with all other documents should be presented to the Superintendent
authorized to give Out of Charge of the Ex-Bond B/E. The Superintendent shall verify that:-
a) The particulars in the Ex-Bond B/E correspond to the Bond register maintained in the Bond Section;
b) The goods are being cleared within the validity period of Bond, interest if any on the Warehoused
goods as chargeable under Section 61of the Custom Act 1962 as per the rates specified under Section
47(2) of the Act ibid and/or any charges including fine/penalty payable as provided under Chapter IX of
the Customs Act, 1962 have been paid;
c) The rate of duty has not undergone any change after assessment and the out of charge. In case any
change has taken place after assessment in the tariff or exemption structure having bearing on
assessment the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming
correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The
system after re-assessment will generate duty Challan for differential amount which will be printed at
the service center and duty will be paid at the designated bank.
(ii) After satisfying the requirements relating to clearance of the goods the Superintendent will give
out of charge on the system. After out of charge the system will generate two copies of the ExBond B/E.
One copy is for the importer and the other copy will be for the Bond Section. No exchange control copy
will be generated for EX-Bond B/E. The system will also print along with B/E three copies of Order of
Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by
the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for
number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on
the hard copies of the O/C package serial numbers and number of packages to be cleared against the
respective Ex-Bond B/E and will put his signature with his office seal on the copies of O/C and also on
the copies of Ex-Bond B/E.
d) In terms of Board circular no. 47/2002 payment of interest before extension of warehousing period
can be captured in the system. Benefit of any interim interest so paid will be available on the last Ex-
Bond BE related to that particular warehouse BE.

16. Bonds / Undertaking/ Re-Export Bond For Conditional Exemptions

Where the benefits of exemption under a notification is subject to execution of End use Bond,
Undertaking or Re-export Bond, it would be necessary to register the respective type of Bond in the
system before filing of the B/E. The Bond will be registered by the importers specifically for a
notification. Details of the Bond in respect of each notification should be furnished at S. No. 18 in the
Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the
respective Bond for amount of duty foregone on the basis of claim of exemption made for items in the
B/E under a notification. For this purpose a directory has been created in the system for the notification
and S.No. of item in the notification which require execution of end use Bond, undertaking or re
 The Bond registered for one notification cannot be utilized for another notification.
Bond Codes for the types Bond are as under
Bond type Bond code
End use Bond EU
Undertaking UT
Re-export Bond RE

17. Certificate from CEX Authorities

(i) Where the exemption notification provides for production of a certificate from the jurisdictional
Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for
Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this
purpose, the certificate obtained from the central excise office shall be produced to the Appraising
Officer, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the
same manner as the Bonds are registered. The system will generate the registration number. This
registration number should be communicated to the importer and the original certificate shall be
retained in the Assessing Group. Registration number shall be indicated at S.No. 18 (c) in the Format for
B/E data entry.

(ii) Against one B/E only one certificate should be used. The certificate shall be utilized against all
such notifications requiring Central Excise certificate. At the time of assessment the officer may verify
details of goods covered by the certificate and B/E on the basis of original certificate retained in the
group. A print out of statement of items assessed on the basis of certificate can be obtained for
reference to concerned Central Excise authority.

18. Certificates from other Authorities

Certain notifications require certificates for eligibility of exemption from various other
organizations like Ministry of External Affairs, Defence etc. Such certificates can be entered in the
system under the category of Misc. Certificates = ‘MC’. The following details will be entered;
MC number and date
Issuing authority and address
Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in
the Shed/Docks.

19 Closure of Bond / Undertaking

The Bond or undertaking would be closed by the AC/DC. When the conditions of the
Bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the
Bs/E and related Item S. Nos. in respect of which the Bond has been debited. If the conditions of the
20 Assessment of Goods under Chapter 55 of Customs Tariff
(i) In case of goods of aforesaid Chapter, under certain sub-headings where the duty of Customs
under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs.
or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will
be the highest among the duties so determined on the basis of above mentioned three parameters. It is
therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such
goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above
sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest
among the three amounts. The highest amount will be taken for levy of duty. 40 B.1 of Annexure C may
be filled up accordingly.
(ii) In case quantity of goods in the invoice is in Kgs. as declared in Table ‘A’ under ‘Details of
Description of Items’, col. (3) in the table B1 of Annexure C should be left blank and indicate only qty in
SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and
col. (4) be left blank.
(iii) However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that
case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively.

21 Bond Management System And Processing Of Bills Of Entry Relating To Goods

21.1 Bond Management System.

(i) ICES contains centralized Bond Section, which will be responsible for maintenance of documents
related to Bonds, Bank Guarantees and Undertakings. Concerned AC/DC shall handle the Bonds. The
Bond section will be responsible for the following:
- Registration of Bonds/undertakings, Bank Guarantees, Sureties
- Debit and Credit of Bonds for EDI B/Es and Manual B/Es
- Closure of Bonds, Bank Guarantees
- Enhancements
- Generating data for Issue of recovery notices
- Generating data for Issue of reminders
- Generation of MIS reports
(ii) The Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond
Section. The Appraising Officer determines the Bond requirement. The type and the amount of Bond are
decided by the Appraising Officer and are approved by the Assistant Commissioner. However system will
assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the
BE after the assessment. The details include the type of Bond, amount and the Bank Guarantee. The
Bonds will be managed centrally by Bond/BG Section.

21.2 Registration of Bond.

(i) The Bond module provides for registration of all Bonds / Undertakings, Bank Guarantees,
9. Surety Y/N
10. Cash Deposit Y/N
11. Remarks
* for Bonds already executed, the existing balance to be captured as opening balance in the Ledger

BG Details
1. Serial No. (as given by the Bank)
2. Bank branch code
3. Bank name
4. BG amount
5. BG date
6. Expiry date of BG
7. Date of enforcement
8. Remarks

Surety Details
1. Serial No. (as given by the party )
2. Surety Name
3. Address
4. Identification particulars of surety (Customs broker code, Chartered Accountant Registration No. etc.)
5. Remarks

Cash Deposit
1. Challan No.
2. Date
3. Amount
4. Date of Deposit
(ii) The Bond detail shall be entered in the Bond Section. On entry system will assign a job no. and
check list is generated. The importers / Customs broker shall satisfy himself with the correctness of
details. The corrections if any shall be made and job shall be submitted. After submission the job shall be
forwarded to designated AC /DC to accept the Bond. The importer shall present the original Bond
documents to the respective designated AC / DC for acceptance.
(iii) The AC /DC shall observe all the instructions regarding acceptance of Bond issued by the Board /
Commissionerate from time to time after satisfying that the documents submitted are in order &
acceptable. The AC/DC shall retrieve the Bond details on screen by entering the job no., view the entries
made in the system. If the information in the system match with the documents & conditions for
acceptance of the Bonds are satisfied, the AC / DC may accept the Bond in the system. The AC/ DC can
also make corrections in the system if so required. After acceptance of the Bond by AC / DC the Bond
documents shall be taken by the Bond officer / Bond clerk. The Bond officer/ Bond clerk after receipt of
the Bond / BG / Security etc. shall enter in the system location of Bond storage where the Bond
documents have to be physically stored. At this stage, the system will generate the Bond registration
number. This registration number has to be endorsed on the original documents and also
communicated to the importer for their future reference. Bond Registration Number System would
maintain a single running Serial No. for all types of Bonds. The Bond No. need not be initialized every
value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there,
no declaration (Bond) needs to be given in the Service Centre. Bond details will be printed on the
Checklist.
(b) In case of EOU Bond already submitted at the Central Excise Commissioner ate / Office, the
Certificate Number has to be provided. If Certificate Number is declared, EOU Bond is not required.
(ii)Appraising
The Appraising Officer has the option to ask for Bond as condition of assessment. The following type
of Bonds can be opted:
∑ Provisional Duty Bond – General
∑ Test Bond
∑ End Use Bond / Undertaking
∑ Transit Bond
∑ Provisional Duty Bond - Project Imports
∑ Extra Duty Deposit
∑ EOU Bond
∑ Warehouse Bond

B/E Type `W’: Warehouse Bond is mandatory.

EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or a procurement
Certificate from Central Excise authorities is mandatory.

(iii)Provisional Assessment:
If any of the item is assessed provisionally, the Bond (Provisional or Test) is mandatory. The
Appraising Officer has to specify Type of Bond, Bond Amount, BG %, BG amount, basis for Bond amount
at the BE level. AC/DC has to confirm the action of Appraising Officer. Auditor has no option w.r.t.
Bonds. However, he can view the Bonds requirements.

(iv)Bond Requirement Details

On completion of assessment, the Bond requirement details will be printed on the Assessed
Copy of the BE. Where the Bond has not been executed before assessment, on completion of
assessment and payment of duty (wherever required) the importer is required to execute the Bond in
respect of the Bill of Entry in question before goods registration in the Shed. If the Bond has not been
executed against the Bill of Entry the goods registration cannot be done. The Importer has to give a
written request to AC/DC for debiting the Bond against a B/E. The importer shall specify the Bond
Registration No. B/E No. and Date. The AC (Bond) has to retrieve the Bond and debit the Bond and BG.
AC/DC Bond has the option to view the B/E. Before debiting, the system will pose the query “Whether
the language of the Bond meets the legal requirement of the assessment of the B/E.If the amount to be
-B/E No. and Date
-Amount credited
-Reasons for credit
(a) Assessment finalized no recovery
(b) Assessment finalized and differential deposited separately.
(c) Necessary end use certificate submitted.
(d) Re-warehousing certificate submitted.
(e) Test results received confirming the goods as declared by the importer in the B/E.
(f) Others. (Specify)
Bond Ledger Format
B/E No.
B/E Date
Type of Document (manual or EDI)
Debit Amount (Specified by AO)
Credit amount
Date of debit / credit
Officer Id.

(v) Debiting of the Bond for manual Bill of Entry:

(a) Continuity or a specific Bond shall be accepted & registered in the system. A continuity Bond
registered in the system can be utilized in respect of electronic as well as manual bills of entry. For
debiting manual Bill of Entry, the Bond officer shall select the option of MBE-debit and enter the details
of the manual Bill of Entry and amount of Bond / BG etc. After debiting, a debit slip will be generated
which can be printed one copy of slip should be attached with the B/E and other copy given to the
importer.
In respect of Bills of Entry where processing has not yet been automated, it would still be possible under
the aforesaid Bond Management System to register the Bond in the system and utilize it against a
manually processed Bill of entry as per procedure indicated above in respect of a continuity / revolving
Bond.
(b) Consequent upon the introduction of the Bond Management System, changes are being
proposed in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to
duty provisionally. The Bills of Entry would be linked to the respective Bonds and the system will
maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated
below:-

(vi) Warehousing Bill of Entry

(a) For Warehousing Bill of Entry, the type of Bill of Entry should be indicated as ‘W’. The importer
Entry. Where Bond has not been debited at the time of data entry of B/E, Bond requirement shall
be on the Bill of Entry.
(c) The Bond shall be registered with the designated Bond Officer and debited in respect of a B/E.
Unless the Bond is debited in the system, Bill of Entry cannot be registered for examination & out of
charge at the shed / docks.

(vii) Provisional Assessments:-

(a) Where an item of the Bill of Entry is assessed provisionally by the Appraiser irrespective of the
fact, whether EOU /Warehousing Bill of Entry, PD Bond will also be required in addition to the EOU /
Warehousing Bond. The details of the Bond can be entered at the time of data entry as explained for
EOU Bill of Entry. The Bond code for provisional assessment shall be ‘PD’. The System will indicate sum
of the duty assessed provisionally for assistance of the Appraiser for determining the amount of Bond /
BG for debiting. The Appraiser can change the amount of Bond and/ or B.G. for debiting. If the Bond
details have not been entered at the time of data entry, the system will enforce Bond requirement. The
Appraiser shall specify the amount of Bond and bank guarantee. The duty if any assessed shall be
deposited with designated bank as usual. The Bill of Entry will not be registered in the shed / a dock for
examination and out of charge till the duty is paid and the Bond and BG as specified have been debited.
The details of Bond debit or the Bond requirements shall be printed on the provisionally assessed B/E.
Details of a debited Bond will also be printed on the Importer’s copy and Exchange control copy of B/E.
(b) In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash
deposit, the Challan for Cash deposit will also be printed with the assessed copy of B/E which will also be
deposited with the designated bank like the duty and fine/penalty.
(c) Facility has also been provided in ICES 1.5 to finalize the assessments of provisionally assessed Bills of
Entry by the group Appraiser and AC/DC.

22. High Sea Sales Consignments

(i) This category would cover all imports where the goods have been transferred by the original
importer by sale or otherwise before their clearance from Customs. The EDI system has been designed
to provide for both the options namely, the ultimate buyer paying a percentage loading over the invoice
price or a fixed sum in addition to the invoice price based on the high sea sale agreement and the local
invoice to arrive at the final assessable value.
(ii) If the goods have been purchased on High Seas Sales basis, option `Y’ should be indicated at
S.No 5C in the format. The IEC & Branch code of the original importers i.e. Seller of goods on high seas,
should be indicated. In the field of invoice details after the field of currency, new fields for indicating the
costs incurred over and above the invoice value for purchasing goods on high sea sale have been added.
Where such expenses are incurred, (whether actually paid or payable) as a percentage of invoice value,
the percentage rate should be indicated in the field “Rate”. Where a fixed amount is paid or payable
(iii) The data entry operator at Service Center shall enter these details in the relevant field in the
system. These details will be printed on the check list. The IEC & the name of the seller of the goods shall
also be printed at the end of the check list for verification by the Importer / Customs broker.
(iv) After submission, the B/E shall be processed under the EDI-System as a normal B/E. The
Appraiser, Auditor, AC/DC at the time of processing the B/E will be able to view the details of rate or
value of High Sea sale charges. The Appraiser assessing the B/E will also be able to change the rate or
value of High Sea Sales charges through change option. Principles of natural justice would need to be
followed wherever required. The details of the rate or value of High Sea Sales Charges and the IEC with
name of the Seller will also be printed on the assessed copy, & Importer’s & Exchange Control copies of
the B/E.

23. Assessment Involving RSP / NCCD:

(i) Provisions have been made in the Indian Customs EDI-System (ICES) for assessment of goods
leviable to additional duty under section 3(1) of the Customs Tariff Act, 1975 based on RSP and NCCD.
The declaration form to be filed at the service centre by the importers/CHAs shall be amended as
follows:-
(ii) If any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to
the retail sale price declared on the article the relevant column should be filled(Y/N). If yes following
particulars should be furnished.
Invoice S No Item Sl No. Description No. of Units Retail Sale Price
--------------- No.------- (with specifications) ----------- Rs. Per unit……”
(iii) The importers/CHAs would be required to declare the retail sale price of the items to which the
provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf applies
and which are notified under a notification issued under Section 4A of the Central Excise Act. 1944. It
would be advisable to specify these details at Serial No. ….. (Claim of assessment)for each pack size of
the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms. it
is suggested that these be noted as three separate entries in the aforesaid Serial No. ….. (Claim to
assessment) since they would be having three separate retail prices. Each article, which has different
characters, specification including the difference in size of packing should be declared separate items in
the Bill of Entry with a separate unit retail sale price.
(iv) The retail sale price would have to be indicated in Rupees and not in any foreign currency and
should conform to the provisions of the Legal Metrology Act, 2009, the rules made there under or any
other law in this behalf. Quantum of abatement need not be declared since the system would apply the
said reduction with reference to the Central Excise Tariff Heading. Details of such items for which Retail
Sale Price has been declared may be carefully verified by the Importers/CHAs before handing over the
check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that
all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all
a. In provisional SVB cases, Bills of Entry shall be submitted in EDI System and not manually.
b. In the Rule 10 Valuation Declaration, against Sr.No.24 a remark should be given as ‘PROVISIONAL’ by
the importer to ensure that correct and complete declaration has been filed by them.
c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may
be) of the Bill of Entry shall be paid electronically. The EDD Challan may be generated by Appraiser and
e-payment may be made against such Challan.
Thereafter, the payment of Custom Duty shall be made to designated bank.
d. Bill of Entry will then be presented to Import Shed and EDD payment which will be verified in the
system by the Shed Appraiser/Superintendent and he shall enter departmental comments, Challan no,
date and amount of revenue deposit paid. He shall also verify on the Customs Copy of B/E to the effect
that debit has been made in the Bond. Shed Appraiser/Superintendent shall also make an endorsement
on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been
assessed provisionally due to SVB issue and the details of Revenue Deposit paid for that Bill of Entry.
24.2 Post clearance: After final order is given by the Special Valuation Branch, the final assessment
shall be carried out in the system..

25. Anti-Dumping Duty

(i) Notification Directory
A directory of the notifications issued by the Central Government notifying the rates of anti-
dumping duty has been created in the system. Notifications issued do not have a defined structure;
therefore, these notifications have been re-structured in tabulated form providing a unique Serial No. of
an item and a unique Serial No of producer/exporter of goods from a specified country. Due to re-
structuring of the notifications into a defined format the Serial No. at which the
goods/country/producer/exporter is appearing in the notification of the ministry may differ in the
notification directory. Therefore, the directory may be carefully studied to identify the correct Serial No.
of the item and producer/export for applying the relevant rate of duty. The notification directory is
available at ‘www.cbec.gov.in’ and ‘www.icegate.gov.in’ websites. The directory can be downloaded
from the said websites for reference.
(ii) Filing of Bill Of Entry

The importer would be required to declare the Anti-dumping notification, and Serial No. of
producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the
Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data
Entry. The extract of the Table is indicated below.
39B. Classification Details
(1) Invoice Serial Number (2) Actual Invoice Number
(3) Classification Details
P S No. = Producer/exporter S.No. against the respective country
QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if
different from quantity declared in the invoice details.
(iii) After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification
as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If
the unit of measurement of quantity of goods declared in the invoice details is different than the unit of
measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on
the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount.
The rate and amount of anti-dumping duty will be printed on the check list and copies of bills of entry.

26. Tariff Value

(i) Notification Directory
Directory for Tariff Values has been created in the system as per notification number 036/2001-
Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty
directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement
of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are
applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.No.
of item in the notification and system directory is the same.

(ii) Filing of Bill of Entry

The importers are required to declare the Tariff value notification number and S.No. of item in
the notification applicable to the goods in question. For the purpose of data entry in the system, the
details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of
Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is
indicated below.
39B. Classification Details
(1) Invoice Serial Number
(2) Actual Invoice Number
(3)Classification Details
Item RITC 8 ANotf IS PS QTY T IS Qty Exemp. Sl CTH Sl
No. digit n No No Notifn No NotfYr No. Notfn No
CTH No
1 2 3 4 5 6 7 8 9 10 11 12 13
Abbreviations in Col. (3) above refer as under.
T Notn = Tariff Value notification number/year
I S No. = S.No. in the notification
QTY = Qty in the unit of measurement on the basis of which Tariff value fixed.
value, the Appraiser at the time of assessment will get a systems alert for tariff value. The Appraiser
will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly
declared by the importers. The rate of Tariff value will be printed on the check list as well as on copies of
Bill of Entry.

28.Levy of Addl. Duty For Non-Excisable Goods

In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985
but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955)
or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to
enable the documents for such goods to be processed on the System. A list of such codes is given in
Annexure ‘E’ for filing Column 39(B) (5) – CETH CODE.

29.General Information
With a view to minimizing the number of queries at the time of assessment and to improve the quality
of assessment, it has been decided to capture the following information about goods imported, in the
ICES system at the time of filing of declaration Annexure ‘C’.
a. Brand
b. Model
c. Grade
d. Specifications
e. Any other information relevant for assessment. For e.g. specific order for imported goods passed by
CESTAT, past precedent regarding classification valuation etc.
EXPORT

1. The computerized processing of Shipping Bills under the Indian Customs EDI (Electronic Data
Interchange) System, hereinafter referred to as ICES 1.5, will be as per following

2. Under ICES 1.5, the computerized processing of shipping bills would be handled in respect of
the following categories:

1. Duty Free white Shipping Bills

2. Dutiable Shipping Bills (Cess)
3. Drawback Shipping Bills
4. DEEC Shipping Bills
5. EPCG Shipping Bills
6. DFIA Shipping Bills
7. 100 %EOU Shipping Bills
8. Jobbing Shipping Bills
9. Other Exim Scheme Shipping Bills
10. NFEI Shipping Bills
11. Reward Schemes

PROCEDURE
3. The procedure to be followed in respect of filing of Shipping Bills under the Indian Customs EDI
System 1.5 at the ICD shall be as follows: -

Under the EDI System the Shipping Bills shall be filed electronically and processed online in an
automated environment. Certain declarations and certificates etc. that are required to be provided in
hard copy should be attached with export documents when the goods are presented for export. The
following pre-requisites are to be complied with before filing shipping bills:

3.1 IE-Code of the exporters- Import Export (IE) Codes are being issued to the exporters by DGFT,
details of which are transmitted online to ICES on a daily basis. ICES automatically register the IE Codes
after confirming their validity, to enable the exporters to file the shipping bills electronically. Before
filing the Shipping Bills the exporters are advised to check from DGFT as to whether their IE Code has
already been transmitted to ICES. If their IE Code has not been transmitted to ICES by DGFT, they should
first get the same transmitted from DGFT, failing which the exporter shall not be able to file shipping
bills for export. (DGFT’s website may be accessed at http://www.dgft.delhi.nic.in)

3.2 Registration of Custom House Agents (Customs broker) in ICES: Every Customs broker is required
to register his details in ICES for enabling him to submit documents in the system. . In case the Custom
House from where the Customs broker has been licensed was not an existing EDI location in ICES 1.0,
such CHAs should immediately get themselves registered at any of the Customs locations as per list
enclosed at Appendix 1. The format for registration is at Appendix 2.
3.4 Registration of Bank Account with Authorized Dealer of Foreign Exchange: Except for
NFEI shipping bills, the account number of the exporter opened with Authorised Dealer of foreign
exchange is required to be available in the ICES 1.5. The Directory of Authorised Dealers Codes is
maintained in the ICES 1.5 on the basis of details made available by the RBI. The exporters may note that
it would not be possible for the local customs officials to add the details of the AD code unless the
information is available from RBI. In case the details are not available the matter may be brought to the
notice of the ICEGATE team.

Members of the trade may please note that ICEGATE provides 24X7 Helpdesk facility for trade to
report problems related to electronic filing. The ICEGATE helpdesk can be contacted on e-mail address
[email protected] and the replies to the queries shall be sent through e-mails. The
Helpdesk can also be contacted on following telephone numbers: 011-23370133 and 011-23379020.

3.5 Registration of bank account for credit of Drawback amount:-For exports under claim of
drawback the exporter is required to open bank account with any Core Banking System branch of any
bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should approach the
designated customs officer to register the details of such bank account in the ICES 1.5. Annexure E
(Export)

3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintains exchange rates in respect of
currencies the rates of which are notified by the Ministry of Finance on a monthly basis. However, in
respect of currencies which are not covered in the notifications of the Ministry of Finance, the
concerned bank’s certificate indicating the exchange rate applicable for the date on which the shipping
bill is filed should be produced to the customs officer and details of the same should be entered in the
ICES 1.5 while filing the shipping bill. The shipping bill should be submitted in the system on the same
date for which the rate of exchange is certified.

3.7 Exim Scheme Codes: DGFT has notified Exim Scheme Codes in respect of various schemes, the
list of which is appended with this Public Notice. An appropriate Code should be indicated against each
item in the shipping bill. For example, if exports are under claim of Drawback Code 19 should be used.
Appendix 3

3.8 Units of Measurement Codes: Against any quantity of goods, the appropriate Code indicated
against the respective measurement in the list appended with this Public Notice must be used in the
shipping bill / EGM as the case may be. Reference is also invited to CBEC Circular no. 26/2013 –Customs,
dated 19/07/2013, where adherence to Standard Unit Quantity Codes as prescribed in the Customs
Tariff Act has been prescribed. Appendix 4
3.10 Country Codes: Wherever in the shipping bill / EGM reference is required to be made to the
name of the country, the appropriate Code of the country as indicated in the list of country codes
appended to this Public Notice have to be used. Appendix 6

3.11 Port Codes: An appropriate port code must be indicated wherever reference to port name is
required to be made in a shipping bill /EGM. The Correct code may be obtained from the respective
Carriers or checked from www.unece.org/etrades. A list of all relevant codes would also be available at
the service center.

3.12 Registration of DGFT Licences: If the exports are in discharge of export obligation against any of
the DGFT Exim Licenses or Advance application, such licence/advance application should be first
registered in the ICES and Licence No. or the Registration No. or advance application should be indicated
against each item of goods in the shipping bill. However, EDI messages between Customs and DGFT for a
number of licence types have been enabled. No separate registration shall be required for those licences
which are received from DGFT online.

3.13 Self Sealed Container cargo: Exporters who are allowed self-sealing of containers should get
themselves registered in the ICES 1.5 before the goods are registered for exports.

3.14 Registration of bank account for credit of Service Tax Refund amount: For exports under claim
of Service Tax Refund the exporter is required to open bank account with any Core Banking System
branch of any bank in the country. Before filing of shipping bill under ICES 1.5, the exporter should
approach the designated customs officer to register the details of such bank account in the ICES 1.5.
Annexure G (Export)

4. DATA ENTRY FOR SHIPPING BILLS

4.1 Shipping bills can be filed through the service center located in the ICD or through Remote EDI
System if the Exporter or the Customs broker have registered themselves at ICEGATE. In case the
shipping bill is filed through Service Centre, the Exporters/CHAs would be required to submit a filled up
form (Annexure A) at the Service Centre with the following documents:
i) A declaration of all particulars in the SB in the format placed at Annexure – A
(Export)
ii) Copy of Invoice
iii) SDF declaration at Annexure B (Export)
iv) DES/EPCG declarations etc. as applicable Annexure D (Export)
4.2 The formats should be duly complete in all respects and should be signed by the exporter or his
authorized representative/Customs broker. Forms, which are incomplete or unsigned, will not be
4.4 The Service Centre operators shall carefully enter the data on the basis of declarations (Duly
filled forms of Annexure A) made by the CHAs/exporters. After completion of data entry, a checklist of
the data entered by the operator will be printed by the Data Entry Operator and handed over to the
exporters/CHAs for confirming the correctness of the electronic declaration. The Customs
broker/Exporter will make corrections, if any, in the checklist and return the same to the operator duly
signed. The operator shall make the corresponding corrections in the data and shall submit the Shipping
Bill. The operator shall not make any amendment after generation of the checklist and before
submission in the system unless the corrections made by the CHAs/exporters are clearly indicated on
the checklist against the respective fields and are signed by Customs broker/Exporter.

4.5 The system automatically generates the Shipping Bill number. The operator shall endorse this
shipping bill number on the checklist in clear and bold figures. It should be noted that no copy of the
Shipping Bill would be available at this stage. This check list endorsed with Shipping Bill No. shall be used
for bringing export goods to the ICD.

4.6 It may be noted that since the document numbers are to be assigned by the Central Server at a
national level, all document numbers e.g. for Shipping Bills, EGMs, challans, would not be in a
continuous series for each location.

4.7 The Declarations would be accepted at the Service Centre from 10.30 hrs to 16.30 hrs.
Declarations received up to 16.00 hrs will be entered in the computer system on the same day.

4.8 Those Exporters or Customs broker who intend to use Remote EDI System(RES) to file from their
offices should download necessary software from website www.ices.nic.in which is available free of cost
and register themselves with the ICEGATE.. The detailed procedure for registration and guidelines for e-
filing are available at www.icegate.gov.in.

4.9 The validity of the shipping bill in EDI System is fifteen days only. Therefore, if the export goods
are not registered within 15 days from the date of shipping bill, the shipping bill shall lapse and has to be
filed again in the system.

5. PROCEDURE FOR GR-1

5.1 As per the procedure in EDI, there would be no GR-1. Exporters /CHAs would be required to file
two copies of a declaration in the form SDF (Annexure B). It would be filed at the stage of "goods
arrival". The Appraiser is required to verify such in the checklist and endorse same in original copy of the
S/B generated by the system and retained by the Customs. The second copy would be attached to the
Customs and registered in the system as mentioned above. These would have to be
submitted once a year for confirmation or whenever there is change of bank.

5.3 In the declaration form (Annexure A-Export) 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 the
branch code as mentioned in the certificate from the bank. The Customs will verify the details in the
declaration with the information captured in the system through the certificates registered earlier.

6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ICD.

6.1 In respect of goods intended to be exported against an electronic shipping bill, the Custodian of
ICD will permit entry of the goods on the strength of the checklist.

6.2 If at any stage subsequent to the entry of goods in ICD, it is noticed that the declaration has not
been registered in the system, the exporters and CHAs will be responsible for the delay in shipment of
goods and any damage, deterioration or pilferage, without prejudice to any other action that may be
taken.

7 PROCESSING OF SHIPPING BILLS

7.1 The S/B would be processed by the system on the basis of the declaration made by the exporter.
The following kinds of S/B shall require clearance of the Assistant Commissioner/ Deputy Commissioner
(AC/DC Exports): -
i. Duty free S/B for FOB value above Rs. 10 lakh
ii. Free Trade Sample S/B for FOB value above Rs. 25,000
iii. Drawback S/B where the drawback exceeds Rs. one lakh

7.2 The following categories of Shipping Bills shall be processed by the Appraiser/Supdt. (Export
Assessment) first and then by the Asstt./Deputy Commissioner:
i. DEEC
ii. DFIA
iii. EOU
iv. EPCG
v. Any other Exim Scheme if so required
7.3 Apart from verifying the value and other particulars for assessment, the AO/Supdt. and AC/ DC
may call for the samples for confirming the declared value or for checking classification under the
Drawback Schedule / DEEC / DFIA / EOU etc,. He may also give special instruction for examination of
goods.
8. CUSTOMS EXAMINATION OF EXPORT CARGO

8.1 On receipt of the goods in the Export Shed in the ICD/ CFS, the exporter will contact the
Examining Officer/Inspector and present the checklist with the endorsement of Custodian of arrival of
containers on the declaration, along with all original documents such as Invoice, Packing List, ARE-1 (AR-
4) etc. He will also present additional particulars in the form at Annexure C(Export).

8.2 The Officer will verify the quantity of the goods actually received against that entered in the
system. He will enter Annexure C particulars in the system. The system would identify the Examining
Officer (if more than one are available) who would be carrying out physical examination of goods. The
system would also indicate the packages (the quantity and the serial numbers) to be subjected to
examination. The Officer would write this information (Name of examination officer and package Sr.
Nos. to be examined) 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 Officers have the
discretion of examining any or all the packages/goods.

8.3 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 Appraiser / Supdt. in charge. If the Appraiser / Supdt. is satisfied that the particulars entered in
the system conform to the description given in the original documents and the physical examination, he
will proceed to give "Let Export" order for the shipment and inform the exporter. The Appraiser / Supdt.
would retain the checklist, the declaration and all original documents with him.

8.4 In case of any variation between the declaration in S/B and the documents or physical
examination report, the Appraiser / Supdt. 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 the AC / DC for further action
regarding the discrepancy. In case the Exporter agrees with the views of the Department, the S/B would
be processed finally. Where the exporter is not in agreement with the views of the Department, the
matter would be handled outside the EDI system.

9. PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE ICD AREA

9.1 Containers stuffed in factories would enter the ICD/CFS on the basis of the checklist. Customs
will verify the seal on each container and make an endorsement on the checklist and Annexure C.
Thereafter, the exporter would present the Invoice, Annexure C and the checklist along with all the
original documents such as, Packing list, ARE-1 etc., to designated Customs officer who will enter all the
particulars along with the seal No. in the system and submit the S/B to the Appraiser/ Superintendent
for consideration of "Let Export" order.

9.2 The samples drawn, if any, in the factory should be brought to the Export Shed in ICD/ CFS
along with the container and handed over to designated officer, who would enter the details in the
system and forward the samples to the Appraiser/Supdt. in charge for inspection or for further testing
etc.

9.3 The system may require re-examination of the factory stuffed container on a random basis. If
9.5 This procedure will apply to containers stuffed in factories and self-sealed by the
manufacturer-exporter. In respect of containers sealed in the factory after examination by the Customs
/ Central Excise officers, there will normally be no further examination at the ICD.

10. GENERATION OF SHIPPING BILLS

10.1 As soon as the Shed Appraiser/ Superintendent gives "Let Export" order, the system would print
6 copies of the Shipping Bills in case of Free and scheme Shipping Bills. All copies of the Shipping Bill
would be duly signed by the Appraiser / Shed Superintendent. The examination report would be signed
by the Appraiser / Shed Superintendent, Examination Officer as well as exporter / representative of the
Customs broker (Name and ID Card number of the representative of the Customs broker should be
clearly mentioned below his signature).

10.2 Any other certificates required for permitting export will be retained by Customs along with the
Shipping Bills.

11. PAYMENT OF MERCHANT OVERTIME (MOT)

11.1 The present manual system for payment of Merchant Overtime (MOT) charges will continue.

11.2 MOT charges will be required to be paid by exporter when the goods are examined by Customs
for allowing "Let Export" beyond the normal office hours. No charges would be required to be paid on
normal working days when the examination itself is being done for "Let Export" up to 05.00 P.M.
However, if the goods are examined at the request of exporter outside the Customs area a fee as
prescribed in Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998, shall be
charged by the jurisdictional Customs Authorities under whose jurisdiction examination has been carried
out irrespective of the fact whether the examination/sealing of container is within working hours or
outside working hours.

12 DRAWAL OF SAMPLES
12.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawn and tested, the
Examining Officers will proceed to draw two samples from the consignment and enter the particulars
thereof along with name of the testing agency in the system. Record of samples shall be maintained in
the System. Therefore, no separate registers will need to be maintained for recording dates of samples
drawn. Three copies of the test memo will be prepared manually and signed by the Examining Officer,
the Appraiser and the exporter. The disposal of the three copies would be as follows: -
i. Original to be sent along with the sample to the testing agency.
ii. Duplicate copy to be retained by Customs with the second sample.
iii. Triplicate to be handed over to the exporter.
12.2 AC/ DC may, if he deems necessary, order for sample to be drawn for purposes other than
testing such as visual inspection and verification of description, market value enquiry etc
14 AMENDMENTS
14.1 Corrections/amendments in the checklist can be made at the Service Centre provided the system
has not generated the S/B number. Where corrections are required to be made after the generation of
the S/B No. or, after the goods have been brought in the docks/CFS, amendments will be carried out in
the following manner.
1. If the goods have not yet been allowed "Let Export", Assistant Commissioner/Deputy
Commissioner may allow the amendment.
2. Where the "Let Export" order has been given, the Additional/Joint Commissioner
(Exports) would allow the amendments.
3.
14.2 In both the cases, after the permission for amendments has been granted, the Assistant
Commissioner (Exports) will approve the amendments on the system. Where the print out of the S/B has
already been generated, the exporter will surrender all copies of the Shipping Bill to the Appraiser for
cancellation before amendment is approved in the system.

15. SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS

15.1 AC/DC (Export) will give permission for issue of short shipment certificate, shut out or
cancellation of S/B, on the basis of an application made by the exporter. The S/B particulars would need
to be cancelled / modified in the system before granting such permission. AC/DC would check the status
of the goods, before granting permission.

16. AMENDMENT OF FREIGHT AMOUNT

16.1 If the freight/insurance amount undergoes a change before "Let Export" is given, 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 Additional/Jt. Commissioner would be required.
Non-intimation of such changes would amount to mis-declaration and may attract penal action under
the Customs Act, 1962

17. RECONSTRUCTION OF LOST DOCUMENTS

17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost, since extra copy of
Shipping Bills are liable to be misused. However, a certificate can be issued by the Customs stating that
"Let Export" order has been passed in the system to enable the goods to be accepted by the Shipping
Line, for export. Drawback will be sanctioned on the basis of the "Let Export" order already recorded on
the system.
19.1 For export items, which are subject to export cess, the cess shall be applied by the System on the
basis of the corresponding 8 digit Heading Schedule maintained in the system. A printed Challan
generated by the system would be handed over to the exporter. The cess amount indicated should be
deposited with the designated bank.

20. EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK

20.1 The scheme of computerised processing of Drawback claims under the Indian Customs EDI
System-Exports will be applicable for all exports through ICD.

20.2 The exporters who intend to export the goods through ICD under claim for Drawback are
advised to open their account with the bank as stated in Para 3.5 above. This is required to be done to
enable direct credit of the Drawback amount to the exporter's account, as no cheques would be issued
for payment of drawback. The exporters are required to indicate their account number opened with the
Bank. It would not be possible to accept any shipment for export under claim for Drawback in case the
account number of the exporter is not indicated in the declaration form.

20.3 The exporters are also required to give their account number along with the details of the
Authorized Dealer bank through which the export proceeds are to be realized.

20.4 As indicated earlier Export declarations involving a drawback amount of more than Rupees One
lakh will be processed on the system by the AC/DC before the goods can be brought for examination
and for allowing "Let Export".

20.5 The drawback claims are sanctioned subject to the provisions of the Customs Act 1962, the
Customs and Central Excise Duties Drawback Rules 1995 and conditions prescribed under different sub-
headings of the All Industry rates as per notified by the Ministry of Finance from time to time.

20.6 After actual export of the goods, the drawback claims will be processed in the EDI system by the
officers of Drawback Branch on first come first served basis. There is no need for filing separate
drawback claim. The claims will be processed based on the Truck/Train Summary. The status of the
Shipping Bill and sanction of drawback claim can be ascertained from the "Enquiry Counter" set up at
the Service Centre or remote system though ICEGATE. If any query has been raised or deficiency
noticed, the same will be shown on the terminal and a printout of the query/deficiency may be obtained
by the authorized person or the exporter from the Service Centre or in own his office, if the exporter has
connection with ICEGATE. The exporters are advised to reply to such queries expeditiously through the
service centre. The claim comes in queue of the EDI system after only after the reply to
queries/deficiencies is entered in the ICES 1.5.
the exporter and where the account of the exporter is in any other CBS branch of any bank,
the designated bank would transfer the amount to the respective CBS branch who would credit the
amount to exporter’s account. The exporters may make arrangement with their banks for periodical
statement of credits on account of drawback.

a) An exporter desirous to have his drawback credited in any core banking branch of the bank
authorized for drawback payment at that EDI location or any other bank other than the authorized
bank (in any core banking enabled branch which is also RTGS and NEFT enabled), the exporter will
be required to declare to the Customs authorities the Indian Financial Service Code (IFSC) of the
bank branch where he operates his bank account, in addition to the core banking enabled account
number, bank name and address in the prescribed format (As per the Annexure F to this Public
Notice). The IFS Code No. can be obtained by the exporter from his bank branch.
b) At the time of registration of the bank account with the Customs authorities the exporter will be
required to produce a certificate from the bank branch, where he operates his bank account,
certifying the correctness of the IFS code and bank account number of the exporter and a copy of
the same shall also be submitted to the authorized bank branch at the EDI location.
c) Whenever there is a change in the exporter’s bank account number the same procedure is
required to be followed by the exporter for fresh registration of new bank account number.
d) Bank of Baroda, Vapi Industrial Estate Branch (Phone No. 0260 – 2432585) PB No. 13, C/M-14,
Near GIDC Char Rasta, Vapi is authorized for disbursement of drawback amount online.

20.9 Supplementary Drawback Claims: If the drawback amount initially paid is less then entitlement
the exporter can file application for supplementary claim for additional amount. For such claims after
approval of sanction of supplementary claim on file by the AC/DC Drawback, the Appraiser / Supdt.
(DBK) shall process claim online and submit it for approval by AC/DC (DBK). After sanction of drawback
against supplementary claim, Drawback Scroll shall be generated by system and amount transferred to
the bank in the same manner as normal in scroll.

21. EXPORT OF GOODS UNDER 100% EOU SCHEME.

21.1 The Exporters can get the export goods examined by Central Excise / Customs Officer at the
factory even prior to filling of Shipping Bill. Self sealing facility is also available. He shall obtain the
Examination report in the form annexed as Annexure’C1’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 Exporters / Customs
broker shall present the goods for registration along with Examination Report in Annexure 'C1', ARE-1,
22. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME. The export of goods under EPCG/ DES
scheme will be allowed only after ICD Tumb is notified for the said purpose.

22.1 The procedure for online transmission of Licenses/Authorizations issued under Duty Exemption
Scheme (DES) (except those issued under Scheme Code 17) and Export Promotion Capital Goods
Scheme (EPCG) from DGFT to Customs through an Electronic Message Exchange System is operational at
this port in respect of DES / EPCG licences issued on or after 30th September 2008. As per the
procedure prescribed by DGFT, exporters apply for Advance licenses under Duty Exemption Scheme
(DES) and licenses under Export Promotion Capital Goods Scheme (EPCG) to DGFT. As per the Handbook
of Procedures Vol I, exports under DES can be started immediately on generation of file no. which is
generated by DGFT on submission of application for licenses under DES. Accordingly DGFT would
transmit the messages relating to File Numbers so generated by them to Customs so as to enable
Customs to permit exports under DES. As, the exports under EPCG can be started only after issuance of
license; the DGFT would transmit the License messages immediately on issuance of licenses under DES
and EPCG scheme. The licenses under above mentioned schemes issued by DGFT would be received
online by Customs. Such licenses would be subjected to the prescribed online validation checks at
ICEGATE and thereafter, the same would be available for use by the exporters at the port of registration
for imports. Details of such licenses would also be available on the home page of website,
www.icegate.gov.in. As mentioned above, exports under DES can be started immediately after receipt of
file number message from DGFT by quoting the relevant File Number allocated by DGFT on the export
documents. After issuance of licenses, exporters would be required to quote the relevant license
number on the export documents.

22.2 There is no need of registration of file number / license number and obtaining a Customs
Registration number at this port. As the licenses issued under DES / EPCG will now be received online
from DGFT and would be available at this port, Importers would be required to produce the hard copies
of the licenses issued by DGFT along with bonds / LUTs and execute BG in accordance with the
provisions of the Customs Circular(s) in force and as per the statutory requirements of the relevant
Customs Notifications, to the designated officer, at this port as this port is the port of registration in the
licenses, for raising debits in bonds / LUTs and monitoring such bonds / LUTs. Importers are required to
quote the license number on the respective Import documents in case they intend to use the licenses.
No manual debits would be made in hard copies of licenses at the time of assessment of Bills of Entry for
imported cargo.

22.3. For monitoring of export obligation under licenses issued by DGFT under above mentioned
schemes, Customs would transmit online all such Bills of Entry and Shipping Bills to DGFT wherever
imports / exports have been affected under licenses received online from DGFT under DES / EPCG
license to Customs. No imports under such license would be allowed after issuance of log print till the
amendment message is received from DGFT.

22.5. The above procedure would be applicable in respect of file nos./ Licenses/Authorizations issued
under Duty Exemption Scheme (DES) and Export Promotion Capital Goods Scheme (EPCG) on or after
30th September 2008 by DGFT. The existing procedure in case of manual registration of file
nos./Licenses/Authorizations issued under these schemes on or upto 30th September 2008, would
continue to be followed.

22.6 In case of EPCG/DES (EXCEPT THOSE ISSUED UNDER Scheme Code 17) issued on or after 30th
September 2008 there is no need of any registration at this port. However, in case of EPCG/DES issued
prior to 30th September 2008 and DES issued Scheme Code 17, the exporters intending to file Shipping
Bills under the aforesaid schemes including those under the claim for Drawback should first get their
EPCG/ DES (issued upto19th June 2014 by the DGFT) registered with this port, which would be done by
the designated officer. The original EPCG/DES would need to be produced before designated officer for
data entry. A print out of the relevant particulars (Checklist) entered will be given to the
Exporter/Customs broker. The EPCG/ DES would need to be presented to the Appraiser/ Supt, who
would verify the particulars entered in the computer with the original EPCG/DES and register &verify the
same in the EDI system. The Registration No. of the EPCG/DES would be furnished to the
Exporter/Customs broker, which would need to be mentioned on the declaration forms (Annexure D) at
this port for export of goods. It would not be necessary thereafter for the Exporter/Customs broker to
produce the original EPCG/DES for processing of the export declarations.

22.7 All the export declarations for EPCG/DES would be processed on the system by the
Appraiser/Supdt., Export Department and the AC/DC Exports. After the declarations have been
processed and accepted, the goods can be presented at the Export Shed along with EPCG/DES licences
for examination and "Let Export" as in other export goods. All exporters availing of the EPCG/DES
facilities are requested to immediately get their EPCG/DES registered in the EDI System so that the
export declarations are processed expeditiously.

22.8 Further, exporters availing of EPCG/DES benefits in terms of various notifications should file the
relevant declarations in Annexure D (Export) along with Annexure A (Export).

22.9 It is further clarified as follows: -

a. While giving details relating to EPCG/DES operations in the form at Annex-D, the
exporters/CHAs should indicate the S.No. of the goods being exported in the Column
titled "ITEM S.NO. IN EPCG/DES PART E" of Annex. D (Export).
b. If inputs mentioned in EPCG/DES only have been used in the manufacture of the goods
 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,
e. In column titled "Cess Schedule Sl. No." the relevant Serial No. of the Schedule relating
to Cess should be mentioned.

23 EXPORT OF GOODS UNDER DFIA SCHEME

The details pertaining to export products i.e. input materials utilized as per SION should
be clearly mentioned at Annexure A (Export) at the time of filing.

24. Stuffing Report

After the LEO the Container shall be stuffed with the goods and a stuffing report shall be
entered in the System by the designated officer. The officer designated to supervise stuffing of
containers is expected to enter the stuffing report on same day.

25. Filing of EGM

The shipping bills shall be finally closed on receipt of Train Summary from the Custodian of ICD.
The Custodian should transmit the Truck/Train Summary of the containers moved out of ICD to
gateway port. The final EGM shall be filed by Shipping lines at the gateway port.

26. Monitoring of foreign exchange realization:

(a) The exporters filing Shipping Bills (S/Bs) under drawback shall furnish a declarationto the Assistant
Commissioner/Deputy Commissioner (Drawback) providing the details of allAuthorized Dealers (AD),
their codes and addresses through which they intend to realize the export proceeds. Such a
declaration shall be filed at each port of export through which the exporter exports his goods. In
case, there is a new addition of AD, the same is to be intimated to the concerned Custom House at
the port of Export.
(b) The system would generate on all Shipping Bills, the due date for submission of BRCs.
(c) The exporter shall submit a certificate from the Authorized Dealer(s) in respect of whom declaration
has been filed containing details of the shipments which remain outstanding beyond the prescribed
time limit, including the extended time, if any,allowed by AD/RBI. Such a certificate can also be
provided by a Chartered accountant in his capacity as a statutory auditor of the exporter’s account.
A Performa for furnishing such negativestatement was enclosed as Annexure to the Board Circular
5/2009 dated 2.2.2009 (available at www.cbec.gov.in). Further,the exporters also have the option
of giving a BRC from the concerned authorized dealer(s).
(d) Such certificates shall be furnished by the exporters on a 6 monthly basis in respect of exports which
have become due for realization in the previous 6 months. For example, for the six-monthly period
 Deputy Commissioner (Export) may peruse such lists either for the entire Customs port or for
an individual exporter by entering the IE code of the exporter and accordingly initiate action to
recover drawback.
(g) The BRC entry module gives three options for entering the details of foreign exchange realization.
(i) If the exporter furnishes the BRCs as a proof of foreign exchange realization, the officer will
choose option (1) and enter the specific Shipping Bill numbers and dates. Such Shipping Bills will be
deleted by the system from the list of shipping bills pending for realization of export proceeds.
(ii) If the exporter produces a “negative statement” for a specified six monthly period from
the AD/chartered accountant that no foreign exchange is pending realization for the exporter in the
given period, the officer will choose option (2). The system will automatically display the S/Bs
pertaining to the given period on screen and once the officer approves, all such shipping bills shall
be deleted from the pendency list.

(iii) If the negative statement furnished by the exporter gives the list of S/Bs, for a particular six
month period, for which foreign exchange has not been realized (and implication foreign exchange
has been realized for all other S/Bs) then, the officer will choose option (3). This will allow the officer
to enter the S/Bs for which the BRCs are pending. Thereafter, all S/Bs except such pending S/Bs will
be deleted from the list.

(iv) The BRC entry module also enables the Department to remove the list of S/Bs from the
pendency list if drawback is recovered subsequently. In such cases, the officer may choose option
(1) and enter the order no./challan no. and date and also the no. and date of all shipping Bills for
which the drawback has been realized. Thereafter, all such S/Bs will be deleted from the pendency
list.

27. The system will indicate to the Assistant Commissioner/Deputy Commissioner (Drawback) all
cases of Drawback Shipping Bills if the BRC/negative statement in the prescribed Annexure enclosed to
the Board’s Circular is not submitted by the exporter within the prescribed period. Further, the
exporters are required to furnish the BRCs/negative statement in the prescribed Annexure as per Board
circular 5/2009 dated 02.02.2009.

28. Service tax refund

One of pre-requisites for claiming S.T refund electronically through ICES 1.5 is that the exporters
should have a bank account and also central excise registration number or service tax code number
(including service tax registration number) and the same should be registered with ICES 1.5. Details of
the process of registration in ICES 1.5 are being shared for providing clarity to officers and stake holders.
bank name and address, using ‘Annexure-A’ enclosed with Board’s circular. The procedure for
registration of bank account is the same as existing procedure for registration of bank account for
receiving drawback amount. The Customs officer having ‘CLK’ role with enter these details in ICES 1.5
and generates a checklist. Exporter/ his authorized representative will check the checklist and confirm
its correctness. Once the details are found correct, the same shall be saved in system. (For this purpose
additional officers may be mapped to CLK role if required.) Refer Annexure G (Export). Exporters who
have their bank account numbers registered for drawback purpose need not register their bank
accounts again. The existing account itself shall be used for crediting S.T Refund also. It may be added
that there is no option of having separate accounts for drawback and S.T Refund.

28.2 Registration of Central Excise registration number or service tax code number (including
service tax registration number)
Besides bank accounts, each exporter claiming S.T refund need to provide central excise
registration number or PAN based service tax code number (including PAN based service tax registration
number)and register the same in ICES 1.5. Necessary details should be provided in part ‘B’ of said
Annexure ‘A’ along with self certified copy of central excise registration certificate or service tax code
number certificate. This will be entered in ICES 1.5 by the designated customs officer having ‘CLK’ role.
ICES 1.5 will verify these details with the details available from ACES. A checklist shall be printed and the
exporter/his authorized representation should check its correctness and return to customs officer after
signing etc. Then the details will be saved in Systems. This is one time registration and mandatory for all
exporters claiming S.T Refund. ICES 1.5 will not accept shipping Bills with claim of STR if these details
are not registered.
Option is available with the CLK Role to modify/amend the bank account details and central excise
registration number/service tax code number. It may be noted that registration of bank account and
central excise registration number/service tax code number has to be done at each customs location
separately.
While capturing central excise registration certificate or service tax code number in ICES 1.5,
the system will validate the details with details available from Automation of central Excise and service
tax (ACES) and only on successful validation, data will be saved in ICES 1.5. It may be added that either
central excise registration certificate or PAN based service tax code no. (Including service tax
registration number) has to be provided to claim ST Refund through ICES 1.5, in case an Exporter does
not have either of two numbers mentioned above, he should be advised to either get the same as per
procedure prescribed in notification no. 17/2009 ST dated 7.7.2009 or claim services tax refund from
jurisdictional central excise / service tax officer.

28.3 Details of post – registration processing of ST refund in ICES 1.5.

Salient features of processing of service tax refund through ICES 1.5 are as follows:
APPENDIX-1
EDI Locations for Customs broker Registration
(Policy Section - for registration of CHAs)

POL_SECTION LOCODE SITE ADDRESS

INBLR4 INBLR4 ACC BANGALORE BENGALURU INTERNATIONAL AIRPORT
INWFD6 ICD WHITEFIELD PLANTATIONS, HOSKOTE, BANGALORE

INBOM1 INBNG6 ICD TARAPUR, MAHAGAON, TARAPUR,THANE, MAHARASHTRA

INBOM1 NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI - 400038
INBOM4 AIR CARGO COMPLEX, SAHAR, ANDHERI(E) MUMBAI 400099
INBSL6 ICD CONCOR BHUSAWAL B/H SAYALI HOTEL, BHUSAWAL
ICD CHINCHWAD CONCOR RLY GOODS SHED CHINCHWAD
INCCH6 PUNE
INDIG6 ICD DIGHI TALERA NAGAR PUNE ALANDI ROAD DIGHI PUNE
INDPC4 PCCCC,BANDRA KURLA COMPLEX,BANDRA(E),MUMBAI,400051
INJNR4 ACC JANORI, JANORI DINDORI, DIST NASIK, PIN-422207
INJNR6 ICD JANORI, JANORI DANDORI DIST: NASIK PIN-422207
INMUL6 ICD MULUND, MUMBAI, MAHARASHTRA
INMWA6 ICD MALIWADA, DAULATABAD, AURANGABAD
INNSA1 JNCH, NHAVA SHEVA, TAL:URAN, DIST-RAIGAD-400707
INNSK6 CFS NASIK, COMPLEX OF CWC AMBAD NASIK MAHARASHTRA
INPMP6 F-II BLOCK, YESHWANT NAGAR, PIMPRI, PUNE 400018
INTLG6 ICD TALEGAON A-18 & 18/1 MIDC TALEGAON PUNE 410507
INWAL6 ICD WALUJ, AURANGABAD - 431030

INCCU1 INAMG6 CONCOR, ICD AMINGAON, GUWAHATI - 781031

INCCU1 15/1 STRAND ROAD, CUSTOM HOUSE, KOLKATA - 700001
INCCU4 ACC KOLKATA, 15/1 STRANDROAD, CUSTOM HOUSE KOLKATA
INDUR6 ALLIED ICD SERVICES LTD, EPIP, BANSKOPA, DURGAPUR
INPTPB LCS PETRAPOLE, BONGAON, WEST BENGAL

INCOK1 INCCJ4 ACC KOZHIKODE, KARIPUR, KERALA, 673647

INCOK1 COCHIN CUSTOM HOUSE WILLINGDON ISLAND COCHIN682009
INCOK4 KOCHI AIRPORT NEDUMBASSERY COCHIN KERALA 683111
INKYM6 ICD KOTTAYAM, VILLAGE NATTAKAM, KOTTAYAM, KERALA
INTCR6 ICD MATHILAKAM, THRISSUR DIST, KERALA

INDEL4 INAPL6 APL Dadri

INBDM6 PANCHI GUJARA, TEHSIL-GANNUR- SONEPAT DIST HR
INBFR6 ICD GRFL, VILLAGE PIYALA FARIDABAD
INBLJ6 ICD AGRA, EAST BANK, MOTIMAHAL, AGRA UP
INBVC6 ICD CONCOR, SECTOR 25 FARIDABAD
INCPC6 ICD CHAKERI, GT ROAD, KANPUR -208007
INCPL6 CPL Dadri
INDEL4 NEW CUSTOM HOUSE, IGI AIRPORT, NEW DELHI - 110037
INDER6 ICD Dadri, GautamBudh Nagar, UP -203207
INFBD6 ICD BALLABHGARH, SECTOR 59, FARIDABAD, HARYANA
INGHR6 ICD GARHI HARSARU, SRI MARUTHI NAGAR, GURGAON
INKNU6 ICD JRY KANPUR, PO: RK NAGAR KANPUR - 208012
INLON6 ICD LONI, DISTRICT GHAZIABAD, UP
INMBD6 ICD LOCOSHED MORADABAD UP
INPKR6 KRIBHCO LOGISTICS PARK, REWARI, HARYANA
INPNK6 KLPL ICD, PANKI, KANPUR
INPNP6 ICD PANIPAT, BABARPUR RAILWAY STATION, PANIPAT
INPPG6 ICD PATPARGANJ, GAZIPUR, NR GAZIPUR BUS DEPOT, ND
 ININD6 ICD 113 CONCOR COMPLEX SECTOR III PITHAMPUR DHAR
INMDD6 ICD MADIDEEP 34-A1 NIA DIST: RAISEN MP 462046
INNGB6 MIDC IND.AREA, BUTIBORI, NAGPUR, MH 441122
INNGP6 ICD NAGPUR NR NARENDRA NAGAR NAGPUR 440027
INRAI6 ICD RAIPUR NEAR GOODS-SHED KAPA RAIPUR 492009
INRTM6 CONCOR ICD,NR LOCO SHED,JAORA RD.,RATLAM(MP)457001

INIXY1 INIXY1 CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA - 370210

INJAI6 INBGK6 ICD CONCOR NEW POWER HOUSE BHAGAT KI KOTHI JODHPUR
INBHL6 ICD BHILWARA SECTOR 5 AZAD NAGAR BHILWARA 342005
INBWD6 ICD RAJSICO SECTOR 9 UIT COLONY BHIWADI RAJASTHAN
INJAI4 AIR CARGO COMPLEX SANGANER JAIPUR
INJAI6 ICD SANGANER PLOT NO. SP7 SIA JAIPUR PIN-302020
INJUX6 ICD RAJSICO BASNI PHASE-II JODHPUR 342005
INKKU6 ICD CONCOR KANAKPURA JAIPUR
INKTT6 ICD CONCOR RAWATHA ROAD POST: MANDANA KOTA
INTHA6 ICD THAR DRY PORT BARMER ROAD PAL GAON JODHPUR

INLDH6 INASR6 ICD CHEHERTTA AMRITSAR PUNJAB

INATQ4 SGRD JEE INTERNATIONAL AIRPORT, AMRITSAR
INATRB LCS ROAD CARGO, ATTARI ROAD, AMRITSAR, PUNJAB
INBDI6 CONCOR, SHEETALPUR VILL, BADDI, H.P.173205
INCPR6 ICD CHAWAPAYAL, VILL. CHAWA, TEHSIL SAMRALA
INJUC6 ICD JALANDHAR, DHOGRI ROAD NOORPUR JALANDHAR
INLDH6 ICD LUDHAINA, DHANDARI KALAN, LUDHIANA PIN-141001
INSNI6 ICD KANECH, SAHNEWAL, LUDHIANA

INMAA1 INAJJ6 ICD ARAKKONAM, MARUTI PARK NETAJI NAGAR KAINOOR-3

INCHE6 ICD CHETTIPALAYAM, SF129 AVINASHI TALUK TIRUPUR 52
INCJB4 ACC COIMBATORE CIVIL AERODROME COIMBATORE - 04
INENR1 ENNOR PORT, CUSTOMS HOUSE, 60 RAJAJI SALAI CHENNAI
INHSU6 PLOT 53, SIPCOT IND. COMPLEX, PHASE-1,HOSUR-635126
INIGU6 ICD IRUGUR OPP IOC TERMINAL IRUGUR COIMBATORE
INILP6 ICD IRUNGATTUKOTTAL, SRIPERUMBUDUR - 602105
INKAR6 ICD KARUR, ANDANDKOIL WEST, KUTKADAI, KARUR, TN
INKAT1 VILL.KATTUPALLI,TAL.PONNERI,DIST.TIRUVELLORE601120
INKRK1 MKP PVT LTD, TR PATTINAM POST, KARAIKAL 609606
INMAA1 CUSTOMS HOUSE 60,RAJAJISALAI,CHENNAI-600001
INMAA4 ACC MEENABAKKAM, CHENNAI, TAMIL NADU - 600027
INNPT1 C H, NO 4 FIRSTLINE BEACH NAGAPATTINAM 611001
INPNY1 CUSTOM HOUSE NO.1 DUMAS STREET PONDICHEERY
INPNY6 ICD PULICHAPALLAM, PONDY MAIN ROAD, PONDICHERRY
INSLL6 ICD SINGNALLUR NEELIKONNAMPALAYAM COIMBATORE
INTDE6 ICD THUDIALUR 2/235C M'PALAYAM ROAD COIMBATORE
INTHO6 ICD VEERAPANDI, SF 352 & 353 PALLADAM ROAD TIRUPUR
INTUP6 ICD TIRUPUR RAAKIYAPALAYAM AVINASHI TIRUPUR 54
INTVT6 M/S CONCOR, ENNORE HIGH ROAD,TIRUVOTTIYUR, CHENNAI

INMRM1 INGOI4 GOA AIR CARGO COMPLEX, SADA COMPLEX, MARMAGOA

INMRM1 NEW CUSTOM HOUSE MARMAGOA, GOA PIN-403803

INMUN1 INMUN1 MUNDRA SEZ PORT, MUNDRA, GUJARAT

INNML1 INHAS6 ICD HASSAN, KARNATAKA

INNML1 NEW CUSTOM HOUSE, PANAMBUR, MANGALORE 575010
 INSAU6 ICD THAR DRY PORT KADI ROAD SANAND AHMEDABAD
INSBI6 ICD SABARMATI KALIGAM SABARMATI AHMEDABAD 382470
INVPI6 ICD VALVADA NH8 TALUKA:UMBERGAON VALSAD GUJARAT

INTRV4 INKUK1 PALLITHOTTAM P.O. KOLLAM, KERALA 691006

INTRV4 ACC SHANGHUMUGHAM THIRUVANANTHAPURAM KERALA

INTUT1 INTUT1 CUSTOM HOUSE, HARBOUR ESTATE, TUTICORIN 628004

INTUT6 ICD TUTICORIN, 1663/2B HARBOUR EXP. ROAD TUTICORIN

INVTZ1 INGGV1 GANGAVARAM PORT, ANDHRA PRADESH

INGNR6 ICD, MARRIPALAM, DISTRICT - GUNTUR, A.P.
INKAK1 CUSTOM HOUSE, PORT AREA, KAKINADA - 533007
INKRI1 ICES, KRISHNAPATNAM PORT, NELLORE-524003
INPRT1 PARADEEP PORT CUSTOM HOUSE PARADEEP ORISSA 754142
INSKD6 ICD KALINGANAGAR,KHURUNTI,KIC,JAJPUR,ODISHA 755026
INVTZ1 CUSTOM HOUSE, PORT AREA VISAKHAPATNAM 530035
INVTZ4 AIR CARGO COMPLEX VISAKHAPATNAM
APPENDIX-2
Customs broker Registration Form

Information Requirement for filing details for Customs broker Registration

Customs broker Master Data (Single record per Customs broker)

PAN
ORIGINAL POLICY SECTION
Customs broker NAME
REGISTRATION DATE
EXPIRY DATE

Customs broker Branch Data (Multiple records per Customs broker

possible)
PAN
BRANCH SL NO.
ADDRESS1
ADDRESS2
STATE
PIN
PHONE
EMAIL
MESSAGE TRANSFER EMAIL*
ICEGATE REGISTRATION ID*

(* ICEGATE routing-related information)

Customs broker Personnel Data (Multiple records per branch possible)

PAN
BRANCH SL NO.
CONTACT PERSON SL NO.
CONTACT PERSON NAME
DESIGNATION
PHONE
EMAIL
MOBILE
Appendix-3
Application for Registration of Carrier Agents
-----------------------------------------------------------------------------------------
For official use:

Registration Number: Date:

Valid up to :

Bond Registration Number:

Signature of the Customs Officer

-----------------------------------------------------------------------------------------
Category of the Agent Consol (CN)
Airlines (AL)
Shipping Lines (SL)
Shipping Agent (SA)
Main Line Operator (ML)
Transporter (TR)
Details of the Firm/Company
PAN
Name of the firm/company
Category Pvt. Ltd/Partner-ship firm/ Proprietary

Registered Office Address

City
PIN
State
Email id
Telephone Numbers

Local Office Address

City
PIN
State
Email id
Telephone Numbers

Details of the partners/Directors/Proprietors/Any other Authorized person (For each person

following information is to be provided)
PAN (If available)
Name of the person
Designation
Address
City
PIN
State
Email id
Telephone Numbers
 APPENDIX-4 Currency Codes

CURR_CD CURR_DESC CNTRY_CD

AFA AFGAHANI AF
ALL ALBANIAN LEK AL
DZD ALGERIAN DINAR DZ
ADP ANDORAN PESTA AD
AON ANGOLAN NEW KWANZA AO
XCD EAST CARRIBEAN DOLLAR AI
ARS ARGENTINE PESOS AR
AMD ARMENIAN DRAM AM
AWG ARUBAN GUILDER AW
AUD AUSTRALIAN DOLLAR AU
ATS AUSTRIAN SCHILLING AT
AZM AZERBAIJAN MANAT AZ
BSD BAHAMIAN DOLLAR BS
BHD BAHRAINI DINAR BH
BDT BANGLADESH TAKA BD
BBD BARBADOS DOLLAR BB
BYB BELARUSSIAN RUBLE BY
BEF BELGIAN FRANC BE
BZD BELIZE DOLLAR BZ
XOF CFA FRANC BJ
BMD BERMUDIAN DOLLAR BM
BTN BHUTAN NGULTRUM BT
BOB BOLIVIAN BOLIVIANO BO
BAM NEW DINAR BA
BWP BOTSWANA PULA BW
NOK NORWEGIAN KRONES BV
BRL BRAZILIAN REAL BR
USD US DOLLAR AS
BND BRUNEI DOLLAR BN
BGL BULGARIAN LEV BG
BIF BURUNDI FRANC BI
KHR CAMBODIAN REIL KH
XAF CFA FRANC CM
CAD CANADIAN DOLLAR CA
CVE CAPE VERDE ESCUDO CV
KYD CAYMAN ISLANDS DOLLAR KY
CLP CHILEAN PESO CL
CNY YUAN RENMINBI CN
COP COLOMBIAN PESO CO
KMF COMOROS FRANC KM
NZD NEW ZEALAND DOLLAR CK
CRC COSTA RICAN COLON CR
HRK CROATIA KUNA HR
CUP CUBAN PESO CU
ETB ETHOPIAN BIRR ET
FKP FALKLAND ISLANDSPOUND FK
FJD FIJI DOLLAR FJ
FIM FINISH MARKKA FI
FRF FRENCH FRANC FR
XPF CFP FRANCS PF
GMD GAMBIAN DALASI GM
GEL GEORGIAN LARI GE
DEM DEUTSCH MARK DE
GHC GHANA CEDI GH
GIP GIBRALTAR POUND GI
GRD GREEK DRACHMA GR
GTQ GUATEMALA QUETZAL GT
GNF GUINEA FRANC GN
GWP GUINEA-BISSAU PESO GW
GYD GUYANA DOLLAR GY
HTG HAITI GOURDE HT
HNL HONDURAS LEMPIRA HN
HKD HONGKONG DOLLAR HK
HUF HUNGARIAN FORINT HU
ISK ICELAND KRONA IS
INR INDIAN RUPEE IN
IDR INDONESIAN RUPIAH ID
IRR IRANIAN RIAL IR
IQD IRAQI DINAR IQ
IEP IRISH POUNDS IE
ILS ISRAELI SHEKEL IL
ITL ITALIAN LIRA IT
JMD JAMAICAN DOLLAR JM
JPY JAPANESE YEN JP
JOD JORDANIAN DINAR JO
KZT KAZAKSTAN TENGE KZ
KES KENYAN SHILLING KE
KPW NORTH KOREAN WON KP
KRW SOUTH KOREAN WON KR
KWD KUWAITI DINAR KW
KGS KYRGYZSTAN SOM KG
LAK LAOS KIP LA
LVL LATVIAN LAT LV
LBP LEBANESE POUND LB
LSL LESOTHO LOTI LS
LRD LIBERIAN DOLLAR LR
LYD LIBYAN DINAR LY
CHF SWISS FRANC LI
LTL LITHUANIAN LITAS LT
LUF LUXEMBOURG FRANCS LU
MOP MACAU PATACA MO
MKD MACEDONIAN DENAR MK
MAD MORACCAN DIRHAM MA
MZM MOZAMBIQUE METICAL MZ
NMK KYAT MM
NAD NAMIBIA DOLLAR NA
NPR NEPALESE RUPEE NP
NLG NETHERLANDS GUILDER NL
ANG NETHERLAND ANTILLIAN GUILDER AN
NIO NICARAGUAN CORDOBA ORO NI
NGN NIGERIAN NAIRA NG
OMR RIAL OMANIS OM
PKR PAKISTANI RUPEE PK
PAB PANAMAN BALBOA PA
PGK KINA PG
PYG PARAGUAY GUARANI PY
PEN PERUVIAN NUEVO SOL PE
PHP PHILLIPINES PESOS PH
PLN POLISH ZLOTY PL
PTE PORTUGUESE ESCUDO PT
QAR QATARI RIAL QA
ROL ROMANIAN LEU RO
RUR ROUBLE RU
RWF RWANDA FRANC RW
SHP ST. HELENA POUND SH
WST TALA WS
STD DOBRA ST
SAR SAUDI RIYAL SA
SCR SEYCHELLES RUPEE SC
SLL LEONE SL
SGD SINGAPORE DOLLAR SG
SKK SLOVAKI KORUNA SK
SIT SLOVENIAN TOLAR SI
SBD SOLOMAN ISLANDS DOLLAR SB
SOS SOMALI SHILLING SO
ZAR RAND ZA
ESP SPANISH PESETA ES
LKR SRI LANKA RUPEE LK
SDD SUDANESE DINAR SD
SRG SURINAME GUILDER SR
SZL LILANGENI SZ
SEK SWEDISH KRONA SE
SYP SYRIAN POUND SY
TWD NEW TAIWAN DOLLAR TW
TJR TAJIK ROUBLE TJ
TZS TANZANIAN SCHILLING TZ
THB THAI BAHTS TH
TOP PARANGA TO
TTD TRINIDAD&TOBAGO DOLLAR TT
TND TURNISIAN DINAR TN
VND VIETNAM DONG VN
YER YEMENI RIAL YE
ZRN ZAIRE ZR
ZMK KWACHA ZM
ZWD ZIMBABWE DOLLAR ZW
EUR EURO EU
APPENDIX-5 Unit Measurement Codes
UQC UQC_DESC TYPE
BOX BOX M
BTL BOTTLES M
BUN BUNCHES M
CBM CUBIC METER V
CCM CUBIC CENTIMETER V
CMS CENTIMETER L
DOZ DOZEN M
DRM DRUM M
FTS FEET L
GGR GREAT GROSS M
GMS GRAMS W
GRS GROSS M
GYD GROSS YARDS L
KLR KILOLITER V
KME KILOMETERS L
LBS POUNDS W
LTR LITERS V
MTR METER L
MTS METRIC TON W
PAC PACKS M
QTL QUINTAL W
SET SETS M
SQF SQUARE FEET L
SQM SQUARE METER A
SQY SQUARE YARDS A
TON GREAT BRITAIN TON W
UNT UNITS M
UGS US GALLONS V
BKL BUCKLES M
THD THOUSANDS M
TBS TABLETS M
TUB TUBES M
PRS PAIRS M
ROL ROLLS M
YDS YARDS L
MGS MILLI GRAMS M
ODD ODDS
TOL TOLA
HKS HANKS
BOU BOU M
SDM DECAMETER SQUARE
VLS Vials M
BGS BAGS
CTN CARTON M
INC INCHES L
APPENDIX-6 Country Codes

CNTRY
CODE CNTRY NAME
AD ANDORRA
AE UNITED ARAB EMIRATES
AF AFGHANISTAN
AG ANTIGUA
AI ANGUILLA
AL ALBANIA
AM ARMENIA
AN NETHERLANDS ANTILLES
AO ANGOLA
AQ ANTARTICA
AR ARGENTINA
AS AMERICAN SAMOA
AT AUSTRIA
AU AUSTRALIA
AW ARUBA
AZ AZARBAIJAN
BA BOSNIA & HERZEGOVINA
BB BARBADOS
BD BANGLADESH
BE BELGIUM
BF BURKINA FASO
BG BULGARIA
BH BAHRAIN
BI BURUNDI
BJ BENIN
BM BERMUDA
BN BRUNEI
BO BOLIVIA
BR BRAZIL
BS BAHAMAS
BT BHUTAN
BV BOUVET ISLAND
BW BOTSWANA
BY BELARUS
BZ BELIZE
CA CANADA
CC COCOS (KEELING ISLANDS)
CF CENTRAL AFRICAN REPULIC
CG CONGO
CH SWITZERLAND
CI COTE D IVOIRE
CK COOK ISLANDS
CL CHILE
DE
DJ DJIBOUTI
DK DENMARK
DM DOMINICA
DO DOMINICAN REPULIC
DZ ALGERIA
EC ECUADOR
EE ESTONIA
EG EGYPT
EH WESTERN SAHARA
ER ERITREA
ES SPAIN
ET ETHIOPIA
FI FINLAND
FJ FIJI
FK FALKLANDS ISLANDS
FM MICRONESIA
FO FAEROE ISLANDS
FR FRANCE
GA GABON
GB UNITED KINGDOM
GD GRENADA
GE GEORGIA
GF FRENCH GUYANA
GH GHANA
GI GIBRALTAR
GL GREENLAND
GM GAMBIA
GN GUINEA
GP GUADELOUPE
GQ EQUATORIAL GUINEA
GR GREECE
GT GAUTEMALA
GU GUAM
GW GUINEA BISSAU
GY GUYANA
HK HONG KONG
HM HEARD & MACDONALD ISLANDS
HN HONDURAS
HR CROATIA
HT HAITI
HU HUNGARY
ID INDONESIA
IE IRELAND
IL ISRAEL
IN INDIA
IO BRITISH INDIAN OCEAN TERRITORY
KI KIRIBATI
KM COMOROS
KN ST KITTS-NEVIS-ANGUILLA
KP KOREA,DEMOCRATIC PEOPLE'S REPUBLIC OF
KR KOREA,REPUBLIC OF
KW KUWAIT
KY CAYMAN ISLANDS
KZ KAZAKISTAN
LA LAO PEOPLE'S DEMOCRATIC REPUBLIC
LB LEBANON
LC ST LUCIA
LI LIECHTENSTEIN
LK SRI LANKA
LR LIBERIA
LS LESOTHO
LT LITHUANIA
LU LUXEMBOURG
LV LATVIA
LY LIBYAN ARAB REPUBLIC
MA MOROCCO
MC MONACO
MD MOLDOVA,REPUBLIC OF
MG MADAGASCAR
MH MARSHALL ISLANDS
MK MACEDONIA,THE FORMER YUGOSLAV REPUBLIC OF
ML MALI
MM MYANMAR
MN MONGOLIA
MO MACAO ISLANDS
MP NORTHERN MARIANA ISLANDS
MQ MARTINIQUE
MR MAURITANIA
MS MONTSERRAT
MT MALTA
MU MAURITIUS
MV MALDIVES
MW MALAWI
MX MEXICO
MY MALAYSIA
MZ MOZAMBIQUE
NA NAMBIA
NC NEW CALEDONIA
NE NIGER
NF NORFOLK ISLAND
NG NIGERIA
NI NICARAGUA
NL NETHERLANDS
PH PHILIPPINES
PK PAKISTAN
PL POLAND
PM ST PIERRE & MIQUELON
PN PITCAIRN ISLANDS
PR PUERTO RICO
PT PORTUGAL
PW PALAU
PY PARAGUAY
QA QATAR
RE REUNION
RO ROMANIA
RU RUSSIA
RW RWANDA
SA SAUDI ARABIA
SB SOLOMON ISLANDS
SC SEYCHELLES
SD SUDAN
SE SWEDEN
SG SINGAPORE
SH ST HELENA & ASCENSION ISLAND
SI SLOVENIA
SJ SVALBARD AND JAM MAYEN ISLANDS
SK SLOVAK REPUBLIC
SL SIERRA LEONA
SM SAN MARINO
SN SENEGAL
SO SOMAALIA
SR SURINAM
ST SAO TOME AND PRINCIPE
SV EL SALVADOR
SY SYRIA
SZ SWAZILAND
TC TURKS & CAICOS ISLANDS
TD CHAD
TF FRENCH SOUTH & ANTARTIC TERR
TG TOGO
TH THAILAND
TJ TAJIKISTAN
TK TOKELAU ISLAND
TM TURKMENISTAN
TN TUNISIA
TO TONGA
TP EAST TIMOR
TR TURKEY
TT TRINIDAD & TOBAGO
TV TUVALU
VE VENEZUELA
VG BRITISH VIRGIN ISLANDS
VI US VIRGIN ISLANDS
VN VIETNAM, DEMOCRATIC REP. OF
VU VANUATU
WF WALLIS AND FUTUNA ISLANDS
WS SAMOA
YE YEMEN, DEMOCRATIC
YU YUGOSLAVIA
ZA SOUTH AFRICA
ZM ZAMBIA
ZR ZAIRE
APPENDIX-7 Scheme Codes

0 Free shipping Bills involving remittance of foreign exchange.

1 Advance License with actual user condition.
2 Advance License with intermediate Suppliers.
3 Advance License.
4 Advance Release Order.
5 Advance License for Deemed Exports.
6 DEPB-Post Export.
7 DEPB-Pre Export.
8 Replenishment License.
9 Diamond Imprest License.
10 Bulk License
11 Confessional duty EPCG Scheme.
12 Zero Duty EPCG Scheme.
13 CCP.
14 Import License for restricted items of Imports.
15 Special Import License (SIL).
16 Export License.
17 Advance License for annual requirement.
18 Duty Free Replenishment Certificate (DFRC).
19 Drawback (DBK).
20 Jobbing (JBG) / EOU/EPZ/SEZ/EHTP/STP/ Duty free credit Certificate
25 DFIA
41 Drawback and Advance License
42 Drawback and DFRC
43 Drawback and Zero Duty EPCG
44 Drawback and Concessional Duty EPCG
45 Drawback and Pre-Export DEPB
46 Drawback and Post Export DEPB
47 Drawback and JBG
48 Drawback and Diamond Imprest License
49 Drawback and EOU/EPZ/SEZ
50 EPCG and Advance License
51 EPCG and DFRC
52 EPCG and JBG
53 EPCG and Diamond Imprest License
54 EPCG and Replenishment License
55 EPCG and DEPB (Post Exports)
56 EPCG and DEPB (Pre-Exports)
59 EPCG and DFIA
71 EPCG, Drawback and DEEC
72 EPCG, Drawback and DFRC
73 EPCG, Drawback and Jobbing
74 EPCG, Drawback and Diamond Imprest License
75 EPCG, Drawback and DEPB Post Export
76 EPCG, Drawback and DEPB (Pre-Exports)
79 EPCG, Drawback and DFIA
ANNEXURES

ANNEXURE – A
LICENCE DATA ENTRY FROM
LICENCE MASTER DETAILS

EXIM SCHEME CODE

DGFT FILE NO. IN LICENCE
EXEMPN NOTFN. NO.
BASIS (QV- QTY /VALUE)
(FOR ADVANCE LICENCE)
DEEC NO / DATE
ISSUED BY (DGFT CODE)
TRANSFERABLE (Y/N)
PORT OF REGISTRATION
LICENCE NO & DATE
RECEIPT NO (IF EXPORT’S PRIOR TO
ISSUE OF LIC.
LICENCE EXPIRY DATE IMPORT END
DATE
EXPORT END DATE
LICENCE EXTENDED Y/N
LIC EXTEND DATE
IE – CODE
IE BRANCH CODE
EXPORTER TYPE
TOTAL FOB OF EXPORTS IN FOREIGN
RUPEES
TOTAL FOB OF EXPORTS IN FOREIGN
CURRENCY
F.C. CODE
TOTAL CIF IN RUPEES
TOTAL CIF IN FOREIGN CURRENCY
FC CODE
IO NORM
VALUE ADDITIONAL
LIMITING FACTORS – V/Q/B
CONDITION
EXPORT OBLIGATION COMPLETED
(Y/N)
BOND NO .
ANNEXURE – B IGM DETAILS
Date

SMTP. NO. :

IRM RTN. NO. & DATE :

VOYAGE NO. :

VESSEL NAME :

PORT OF DESTINATION :

SHIPPING LINE :

TRANSPORTER/CARRIER :

APPLICANT AGENCY :

LINE NO. :

CONT. NO. :

Annexure for IGM

CARGO DECLARATION
(See Regulation 3 & 4)

……………………………………………………………………………………………………………………………………………………………
……………
Name of Shipping Line
Prior/Final
Name of the Agent
……………………………………………………………………………………………………………………………………………………………
……………

I) 1.Name of Shipping Line Voyage: 2. Port where report is

3.Nationality of ship: 4. Name of Master 5. Port
of loading

6. Line No. 7. Bill of 8. Number and 9. Marks and 10. Gross weight 11. Description
of
lading no kind of package Number Goods

12 Name of Consignee 13 Dt of presentation 14 Name of

/Importer of Bill of Entry Custom House
ANNEXURE C

DECLARATION FOR FILING OF BILL OF ENTRY AT SERVICE CENTRE

1. (a) Customs broker Licence No. :

(b) Name :

(c) Address of the Customs broker :

2. Importer Particulars

(a) Importer – Exporter Code (IEC) :

(b) Branch Serial Number :

(c) Name of the Importer :

(d) Address :

3. Type of Importer (Tick) : (a) Government Departments (G)

(b) Government Undertakings (U)
(c) Diplomatic/UN and its
Organisations (O)
(d) Others (P)

4. Authorized Dealer Code of

the bank :

5. Type of Bill of Entry :

(A) (H) Home Consumption

(W) Warehouse
(X) Ex-bond : Warehouse B/E No. :
Warehouse B/E Date :
Warehouse Code :

Ex-Bond Release Details:

No.of Packages to be released
Package Code
Gross weight
Unit of Measurement
Additional Charges, if any, for purchase on
High Seas (HSS_Load) in INR
Miscellaneous Load (in INR)
 (b) Branch Serial Number :
(c) Name of the high sea seller :
(d) Address :

(D) Section 46 (1) Proviso Case : Yes/No

If Yes, reasons :
6. Special requests, if any
(A) First Check requested : Yes/No
(B) Green Channel facility for clearance
without examination requested : Yes/No
(C) Urgent clearance requested against

temporary documentation (Kachcha B/E): Yes/No

(D) Extension of time limit requested

under Section 48 : Yes/No

If yes, reasons for late filing of BE :

7. Port of Shipment :

8. Country of Origin :
(If same for all goods of the consignment,
otherwise declare at the item level at S.No.39)

9. Country of Consignment :

IGM Details:
10. Whether it is Transhipment Cargo (to Sea or ICD): Yes/No

11. Additional information for Transshipment Cargo (at Sea and ICDs)

Name of the gateway port :

Gateway IGM Number :
(c) Date of entry inwards at gateway port :
12. (a) Import General Manifest (IGM)
No./Year :
(b) Date of entry inward :

13. (a) Master Airway Bill (MAWB) No./

Bill of Lading (MBL) No. :
(b) Date :
14. (a) House Airway Bill No. (HAWB)./
House Bill of Lading (HBL) No. :
(b) Date :

15. Marks & Numbers :

16. (a) Number of Packages :

19. (a) Whether clearance of imported goods is sought against any type of Bond
already registered with customs: Yes/No

(b) If YES, particulars of bond: --------------------------------------------------

Type of Bond BondRegn. No.
--------------------------------------------------
Warehousing (WH)
100% EOUs etc. (EO)
Provisional Duty (PD)
Job-work (JB)
End Use Bond (EU)
Undertaking (UT)
Re-export Bond (RE)
EPCG EC
DEEC DE
DFRC DE
REPL DE
--------------------------------------------------
(c) Details of procurement certificate, if any, from Central Excise Commissionerate.

(i) Certificate Number :

(ii) Date :
(iii) Location code of the Central Excise Office issuing the Certificate

Commissionerate :
Division :
Range :

(d) Misc. Certificate No. : Date:

Title & address of issuing Authority :
Invoice Particulars:

20. For Ex-Bond B /E:

Invoice Sl.No in Ex- Bond B/E

Whether Import under multiple invoices : Yes/No

If Yes, (a) No.of of Invoices :

(b) Total Freight :
(c) Total Insurance :

Details of each Invoice:

21. (a) Invoice number : (b) Date:

 (b) Address :
(c) Country :

26. If supplier is not the seller,

(a) Name of the seller :
(b) Address :
(c) Country :

27. Broker/Agent details:

(a) Name of the broker/agent :
(b) Address :
(c) Country :

28. Nature of transaction (Tick)

(a) Sale (S)
(b) Sale on Consignment basis (C)
(c) Hire (H)
(d) Rent (R)
(e) Replacement (P)
(f) Gift (G)
(g) Sample (M)
(h) Free of cost (F)
(i) Other (O)

29. Terms of Payment (Tick) :

(a) Letter of Credit (LC)
(b) Document Presentation (DP/DA)
(c) Site Draft (SD)
(d) Free of Charge (FOC)
(e) Others

30. Conditions or restrictions, if any, attached to the sale :

31. Method of valuation applicable :

32. (a) Invoice value : (b) Currency:

33. Terms of invoice (Tick) : (a) FOB (b) CIF

(c) CI (d) CF

34. Freight, Insurance and other charges:

-----------------------------------------------------------------------------------------------------------------
Rate (%) OR Amount Currency
-----------------------------------------------------------------------------------------------------------------(a) Freight
:
(b) Insurance :
charges :
-----------------------------------------------------------------------------------------------------------------
Rate (%) OR Amount Currency
-----------------------------------------------------------------------------------------------------------------
(a) Brokerage and commissions :
(b) Cost of containers :
(c) Cost of Packing :
(d) Dismantling, transport and handling
charges at the country of export :
or any other country
(e) Cost of goods and services supplied
by buyer :
(f) Documentation :
(g) Country of Origin Certificate :
(h) Royalties and licence fees :
(i) Value of proceeds which accrue to seller : :
(j) Cost of warranty services, if any,
provided by the seller or on behalf :
of the seller
(k) Other costs or payments, if any,
to satisfy the obligation of the seller :
(l) Other charges and payments, if any :

36. Discount, if any : Yes/No

If yes, (a) Nature of Discount :

(b) Rate (%) or amount :

37. Additional charges, if any, for purchase : Rate (%) OR Amount (In Rs.)
on high seas

38. Any other relevant information which has a bearing on value:

39. Details of SVB loading wherever applicable (at Invoice level):

(if same for all goods of the consignment, otherwise declare at the item level
at S.No.39)

Whether the buyer & seller are related : Yes/No

If yes, whether relationship has been
examined earlier by SVB : Yes/No
If yes, (a) Ref. No :
(b) Date :
(c) Custom House :
(d) Load on : (A) Assessable value
(B) Duty
(C) Both
(e) Loading rate ------------------------------------------------
Assessable Value Duty
------------------------------------------------
Rate in %age
 Item
S.No Item Generic Unit Quantity Unit of Accessories, Manufacturer’s
in Description Description Price Quantity if any Name
Invoice
1 2 3 4 5 6 7 8

End Previous imports, if any

Model/ Country
use of
Brand Grade/ of B/E B/E Unit Custom
the Currency
Specification Origin No. Date Value House
item
9 10 11 12 13 14 15 16 17

B. Classification Details:

(1) Invoice Serial Number: (2) Actual Invoice Number:

Classification Details
Item S.No CTH Educatio NCD
CTH CETH SIA SED TTA
in nalCess Duty
RITC Notn./ CETH Notn./ Notn./ Notn./ Notn./
Invoice P[ref.]/ Notn/ Notn./
Sl.No Sl.No Sl.No Sl.No Sl.No.
S[td.] Sl.No Sl.No
1 2 3 4 5 6 7 8 9 10 11

Anti-dumping Notifications Tariff Value

Notn./ Sl.No of the
Item Sl.No Supplier
Sl.No Quantity Notn.No item in the Quantity
In Notn. Sl.No
Notn.
12 13 14 15 16 17 18

SAFTA Health Aggregate Safeguard Re-

Additional CVD RSP Per
Notn./ Notn./ Notn./ Duty Notn./ Import
Notn./ Sl.No Unit
Sl.No Sl.No Sl.No Sl.No Y/N
19 20 21 22 23 24 25

SVB Details
Load on
SVB Ref. Prov (P) /
Date Custom House Assessable Load on Duty
No./ Final (F)
Value
26 27 28 29 30 31

Import Licence Details

 different than in the Invoice:

(1) Invoice Serial Number: (2) Actual Invoice Number

Item
CTH QTY in KGS QTY in SQM
No.
(1) (2) (3) (4)

C. In case of re-import, Shipping Bill Details:

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

Item Invoice No. Item

Shipping Shipping Port of
Sl.No of Sl.No. in
Bill No. Bill date Export
In Invoice Shipping Bill Shipping Bill
1 2 3 4 5 6

Notification No./ Payments made for export on

Calculated Calculated
Notification Pro-rata basis (In Rs.)
Customs Duty Excise Duty
Sl.No Freight Insurance
7 8 9 10 11

D. Details relating to duty Exemption based on Exim Schemes and

Licenceparticulars.:

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

Item Addl. Duty Item

Notification Licence Licence
Sl.No Exemption Debit Value Debit Sl. No.
/ Regn. Regn. Unit
in Requested (Rs.) Qty. in
Sl.No. No. Date
Invoice Y/N Licence
1 2 3 4 5 6 7 8 9
 E. Additional Duty under Section 3(3)

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

Item
Notification No. / Additional Duty
Sl.No Duty Type (E)
Notification Sl.No Flag (X)
in Invoice

I enclose herewith the copies of following import documents:

(1) INVOICE (2) PACKING LIST

NOTE: Where the Invoice contains more than one unit of item and more than one description of
items, UNIT PRICE of each item shall be mandatory.

DECLARATION:

I certify that aforesaid declaration, the documents & the information contained therein is true and
correct in all respects.

Signature:
Name of the Signatory:
Name of the Importer / Authorized Customs House Agent:
Date:

ANNEXURE ‘D’

OUT GOING AND INCOMING R.A. DATA ENTRY

1. Advance Licence/EPCG Reg No. ……………………………Date………………

2. Advance Licence/EPCG No………………………………..Date…………………

3. IC Code No.: …………………………………………………………………….

4. Party Name : ………………………………………………………………………

5. TRA Quantity : ……………………………………………………………………

6. TRA Value: ……………………………………………………………………..

7. Item Name & S. No. : ………………………………………………………….

Signature Customs broker/ Importer

ANNEXURE ‘E’

DIRECTORY OF CODES FOR GOODS NOT LEVIABLE TO EXCISE DUTY UNDER THE CENTRAL EXCISE TARIFF
ACT, 1985

CODE DESCRIPTION OF GOODS AD.VAL SPEC. UQC FOR

RATE RATE SPEC. RATE
A. Goods leviable to excise duty under the Medicinal and
Toilet Preparations (Excise duties) Act, 1955.

1. Allopathic Medicinal Preparations :

(i) Medicinal preparations containing alcohol which are

not capable of being consumed as ordinary alcoholic
beverages -
001011 (a) Patent or proprietary medicines 20
001012 (b) Others 20
(ii) Medicinal preparation containing alcohol which are
not capable of being consumed as ordinary alcoholic
beverages
001013 (a) Medicinal preparations containing which contain 20
known active ingredients in therapeutic quantities
001014 (b) Others 20
001015 (iii) Medicinal preparations not containing alcohol but 20
containing narcotic drug or narcotic
2. Medicinal Preparations in Ayurvedic, Unani or other
indigenous systems of medicine-
001021 (i) Medicinal preparations containing self- 4
generated alcohol which are not capable of being
consumed as ordinary alcoholic beverages
001022 (ii) Medicinal preparations containing self- 4
generated alcohol which are capable of being
consumed as ordinary alcoholic beverages
001023 (iii) All other containing alcohol which are prepared 4
distillation or to which alcohol has been added
001024 (iv) Medicinal preparations not containing alcohol but 20
containing narcotic drug or narcotic
111030 3. Homeopathic preparations containing alcohol 4
4. Toilet Preparations
001040 Toilet preparations containing alcohol or narcotic drug or 50
narcotic.
 Goods of heading 220410 of Customs
Tariff Act-75
002111 Not exceeding US $ 20 per case 150
002112 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002113 Exceeding US $ 40 per case 75
Goods of heading 220421 of Customs
Tariff Act-75
002211 Not exceeding US $ 20 per case 150
002212 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002213 Exceeding US $ 40 per case 75
Goods of heading 220429 of Customs
Tariff Act-75
002311 Not exceeding US $ 20 per case 150
002312 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002313 Exceeding US $ 40 per case 75

Goods of heading 220430 of Customs

Tariff Act-75
002411 Not exceeding US $ 20 per case 150
002412 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002413 Exceeding US $ 40 per case 75
Goods of heading 220510 of Customs Tariff Act-75
002511 Not exceeding US $ 20 per case 150
002512 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002513 Exceeding US $ 40 per case 75

CODE DESCRIPTION OF GOODS AD.VAL SPEC. UQC FOR

RATE RATE SPEC.
RATE
Goods of heading 220590 of Customs
Tariff Act-75
002611 Not exceeding US $ 20 per case 150
002612 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002613 Exceeding US $ 40 per case 75
Goods of heading 220600 of Customs
Tariff Act- 75
002711 Not exceeding US $ 20 per case 150
002712 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002713 Exceeding US $ 40 per case 75
Goods of heading 220820 of Customs
Tariff Act- 75
002811 Not exceeding US $ 20 per case 150
002812 Exceeding US $ 20 but not exceeding US $ 40 per case 100
002813 Exceeding US $ 40 per case 75
Goods of heading 220830 of Customs
Tariff Act- 75
002911 Not exceeding US $ 20 per case 150
003112 Exceeding US $ 20 but not exceeding US $ 40 per case 100
003113 Exceeding US $ 40 per case 75
Goods of heading 220860 of Customs
Tariff Act- 75
003211 Not exceeding US $ 20 per case 150
003212 Exceeding US $ 20 but not exceeding US $ 40 per case 100
003213 Exceeding US $ 40 per case 75

CODE DESCRIPTION OF GOODS AD.VAL SPEC. UQC FOR

RATE RATE SPEC. RATE
Goods of heading 220870 of Customs
Tariff Act-
003311 Not exceeding US $ 20 per case 150
003312 Exceeding US $ 20 but not exceeding US $ 40 per 100
case
003313 Exceeding US $ 40 per case 75
Goods of heading 220890 of Customs
Tariff Act-
003411 Not exceeding US $ 20 per case 150
003412 Exceeding US $ 20 but not exceeding US $ 40 per 100
case
003413 Exceeding US $ 40 per case 75
009000 C. All other goods, not leviable to any 00 00 -------
excise duty ( e.g. live animals, cereals, oil
seeds etc.)
Annexure – A (EXPORT)

DECLARATION FORM FOR EXPORT OF GOODS

To be Filled in by the Service Centre

Date of Presentation Job Number/Date

Shipping Bill No. Date

Signature

To be Filled in by the Exporter/Customs broker

Master Details
Customs broker
1 Name
License Number
2 IEC Code Number Name

3 Exporter Address

4 Exporter Type [P] – Private [G] – Government

Merchant/Manufactur
5 [R] - Merchant [F] - Manufacturer
er
6 Consignee Name
Consignee Address
7

8 Consignee Country
9 Port of Destination
Country of Final
10
Destination
State of Origin of
11
Exported Goods
12 EPZ/ICD Code
Authorized Dealer(AD)
13
Code
14 RBI Waiver Number
15 RBI Waiver Date
16 Annexure C Parameters Yes No

17 Annexure C Particulars (Only to be filled for ICD/CFS & Sea Sites)

Factory Stuffed Sample

a b
(Y/N) : Accompanied(Y/N):

c Nature of Cargo:

Marks &
d
Numbers:
k. Container Details (Valid, if Factory Stuffed)

Container Size Excise Seal Seal Date Number of

Number Number Packets
Stuffed
1 2 3 4 5

l. Packing Details

Sr. Packet Numbers Type of

No. From To Packets

Rotation
m
Number:
Rotation
n
Date :

Note :Columns ‘m’ & ‘n’ are valid only for Sea Customs Locations.
Invoice Details
18 Invoice number Date
Nature of Payment [LC] Letter of Credit [DP] Direct Payment

[DA] Delvery against [AP] Advance Payment

19
Acceptance

[NA] Not Applicable

Period of Payment as
20
per contract (in Days)
21 Contract Number
Whether Consignee
22 Yes No
and Buyer Same
If NO, Name &
23 Address of Buyer

[Enter Exchange Rate Particulars in case of

24 Invoice Currency
Non-Standard Currency at point 26]
25 Nature of Contract [1] - FOB [2] - CIF [3] - CF [4] – CI
26 Charges
Rate Currency Amount
Commission
Discount on FOB Rate
Packing &Misc.Charges
Other Deductions
Freight
Insurance

Whether the Unit [F] – Freight [I] – Insurance

25
Price Includes [B] – Freight & Insurance [N] - None

81
27 Exchange Rate Details for non-standard Currency

Currency Unit in Exchange Effective Bank Name Certificate Certificate

Code/Name Rupees Rate Date Number Date
1 2 3 4 5 6 7

28. Item Wise Details (To be provided for each invoice separately)

Presen
Item Accessorie No. Accounting Schem
RITC Description of Accoun- Item t
Sr. s, Quantity of Unit For e Code
Code Goods ting Unit Rate Market
No. if any Units Rate
Value

1 2 3 4 5 6 7 8 9 10 11

82
Note :
Column 12 : whether third part export : Need to be provided for Scheme Codes involving DBK and DEPB only. For the scheme code
Job Work, DFRC etc. system would determine the third party export automatically.

29. Drawback Particulars

30. DEEC/EPCG Licenses Particulars
Invoice Item DEEC/EPCG Licences Particulars
Serial Serial Registration Serial Serial Quantity Accounting Whether
Number Number Number Number in Number Unit Indigenous /
Part (E) in Part (C) Imported

1 2 3 4 5 6 7 8

31. DFRC Licenses Particulars

Invoice Item DEEC/EPCG Licences Particulars

Serial Serial Registratio Standard Standard IO Standard IO Norm Quantity Accounting Whether
Number Number n IO Group Serial Serial Number Unit Indigenous /
Number Code Number Imported

1 2 3 4 5 6 7 8

83
32 Post - export DEPB Particulars

Invoice Item DEPB Details

Serial Serial Group Item Quantity Accounting Parent DEPB Details
Number Number Code Code Unit Group Item Quantity Accounting
Code Code Unit
1 2 3 4 5 6 7 8 9 10

33. Job Work Particulars

Invoice Item Bill of Entry Particulars

Serial Serial Notification BE Number Date BE Invoice Actual Item Port Code, Quantity
Number Number Number Serial Invoice Serial where
Number Number Number imported
In
invoice
1 2 3 4 5 6 7 8 9 10

84
34. Annexure C1 Particulars (Applicable to EOU/EPZ)

Invoice IEC Annexure C1 Details

Serial Code Examination Division Commn. Range Examination Examination Supervisor Supervisor
Number Date Officer Name Officer Officer Officer
Designation Name Designation

1 2 3 4 5 6 7 8 9

85
35. Re-Export Particulars

Serial Re – Export
Number Particulars
1 Invoice Serial No. of
SB
2 Item Serial No. of SB

3 BE Number

4 BE Date

5 Invoice No. of BE

6 Item Serial No.

Of BE
7 Port Code

8 Item Description
As per BE Invoice

9 Quantity Imported

10 Unit of
Measurement

11 Assessable Value in
(Rs)

12 Total Duty Paid

13 Duty Payment Date

14 Quantity Exported
15 Technical Details

16 Other Identifying
Parameters

17 Whether
againstexport
Obligation (Y/N)

86
18 Export Obligation
Notification No.
19 Drawback Amount
Claimed

20 Whether Item Un-

used(Y/N)

21 Commissioner
Permission(Y/N)
22 Board Order Number

23 Board Order Date

24 Whether MODVAT
Availed (Y/N)
25 Whether MODVAT
Reversed (Y/N)

87
36. Cess Particulars

Invoice Serial Item Serial Cess Applicable If Cess Applicable Cess Quantity
Number Number (Y/N) Cess Serial Number
1 2 3 4 5

37. CENVAT Particulars

Invoice Number Item Serial Certificate Certificate Date Central Excise Assessee Valid Upto
Number Number Office Code Code

1 2 3 4 5 6 7

88
38. Third Party Exports

Invoice Number Item Serial IE Code Name of the Branch Serial Address
Number Manufacturer Number
1 2 3 4 5 6

Note:
If the third party is also a regular exporter, IE Code and branch serial number as registered with DGFT has to be provided. Otherwise, name and address of
the manufacturer is to be declared.

39. AR4 Particulars

Invoice Item AR4 Particulars

Serial Serial AR4 Number AR4 Date Commissionearate Division Range Remarks
Number Number

1 2 3 4 5 6 7 8

40. Documents & Releasing Agencies Particulars

89
Document Type Document Description Invoice Number Item Number Agency Code Agency Name
(Q/I/L/C/O)

1 2 3 4 5 6

41. Quota Allocation Particulars

Invoice Serial Item Serial Agency Allocation Serial Number Expiry Date
Number Number Country Code/Year/Region Code/Serial
Number/Category/Quota or Non Quota Country/Token
#)
Ex. - US/2/24/516690/0237/2/232039
1 2 3 4

90
DECLARATION

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

copies of the following documents. (To be submitted with the export goods in the warehouse).

1. GR Declaration
2. DEEC Declaration
3. Invoice
4. Quota/Inspection Certificates
5. Others(Specify)

Name of the Name of Customs

Exporter : broker :

Designation Designation

ID Card Number

Dated : ______________________________ Signature___________________________

INSTRUCTIONS

1. All entries should be made in CAPITAL letters.

2. Photocopies of the invoices have to be attached separately with declaration form for data
entry.

91
 ANNEXURE B (EXPORT)

FORM SDF
Shipping Bill No………………… Date………

Declaration under Foreign Exchange Management Act, 1999

1 I/We hereby declare that I/We am/are the *SELLER /CONSIGNOR of the g oods in
respect of which this declaration is 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 same as the full export value declared in
the above shipping bill
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. I/We undertake that I/We will deliver to bank named herein ……………………... the foreign
exchange representing the full export value of the goods on or before _______@ ………………… in the
manner prescribed in Rule 9 of the Foreign Exchange Regulation Rules, 1974.

3. I/We further declare that I/We am/are resident in India and I/We have a place of business in
India.

4. I/We* am/are OR am/are not in Caution List of the Reserve Bank of India.

Date……………..

……………..
(Signature of Exporter)

Name………………

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

* Strike out whichever is not applicable.

92
ANNEXURE - C (EXPORT) Shipping Bill No.
1. Master Airway Bill No.
2. Total Packets in Master Airway Bill
3. No.of Packets in the present consignment
4. House Airway Bill No.
5. (a) Seal No.
(b) Name of the Agency
6. Marks&No.s
7. Nature of the Cargo (Boxes/cartons/packets etc.,)
8. Gross weight
9. Net weight
10. Unit Weight (KGs/Nosetc)
11. Packet Details
Group From To Type (Boxes/Cartons)
1.
2.
13.Details of AR4, if any:
Sl. No. AR4 No. Date CommissionrateDivision Range Remarks

14. (a) Nature of contact: [1]FOB [2]CIF [3]CF [4]CI

(b) Whether unit price includes: [F] Freight [I] Insurance
[B] Both Freight & Insurance
[OT] Others
[N] None
I/We declare that the particulars given herein are and true and correct.
Date: Signature of the Customs broker
Card No.
Goods arrived , verified the number of packages and numbers thereon and found to be as declared.
Date: Name and Signature of PO/EO

93
 ANNEXURE - C1 (EXPORT)
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE
RANGE... DIVISION...............................
........................................................... ............................
COMMISSIONERATE........................................................
.....................................................
C.No. Date Shipping Bill No. Date
EXAMINATION REPORT FOR FACTORY SEALED
PACKAGES/CONTAINER
1. Name of Exporter
2. a) IEC No.
b) Branch code
c) BIN (PAN based Business identification Number of the exporter
3. Name of the manufacturer ( if different from the exporter)
4. Factory address
5. Date of the examination
6. Name& destination of the examining officer-inspector /EO/PO
7. Name & destination of the supervising officer Appraiser/superintendent
8. (a) Name of commissionerate/Division/Range
(b) Local Code**
9. Particulars of export invoice
(a) Export invoice no.
(b) Total No. of packages
(c) Name and address of the consignee abroad
10. (a) Is the description of the goods ,the quality and their as per the particulars furnished in the
export invoice?
(b) Whether sample is drawn for being forwarded to port of export?
(c) if yes, the no.of seal of package containing the sample
11. Central excise/customs seal Nos.
(a) For Non-contained cargo seal No.s No.of packages
(b) For Containerized cargo
No.of packages stuffed in
Container number Size Seal No.
container
(1) (2) (3) (4)
SIGNATURE OF EXPORTER SIGNATURE OF SIGNATURE OF APPRAISE
INSPECTOR/EXAMINER SUPERINTENDENT

94
Annexure – D (EXPORT)

DEEC/EPCG Licenses Particulars

Invoice Item DEEC/EPCG Licences Particulars

Serial Serial Registration Serial Serial Quantity Accounting Whether
Number Number Number Number in Number Unit Indigenous /
Part (E) in Part (C) Imported

1 2 3 4 5 6 7 8

31. DFRC Licenses Particulars

Invoice Item DEEC/EPCG Licences Particulars

Serial Serial Registration Standard Standard Standard Quantity Accounting Whether
Number Number Number IO IO Serial IO Norm Unit Indigenous
Group Number Serial / Imported
Code Number
1 2 3 4 5 6 7 8 9

32 Post - export DEPB Particulars

Invoice Item DEPB Details

Serial Serial Group Item Quantity Accounting Parent DEPB Details
Number Number Code Code Unit Group Item Quantity Accounting
Code Code Unit
1 2 3 4 5 6 7 8 9 10

95
ANNEXURE – E (EXPORT)

Form of Certificate required to be obtained from the bank.

Name and Address of the Bank

To
The Commissioner of Customs

_________________________

Sir,
This to be certify that

a) M/s ______________ (Name of the Exporter) having importer and exporter code number
_______________ (IEC Code no. issued by DGFT) is having an account (A/c No. _________
Name of A/c ___________) in this branch of the bank and
b) The branch Code of this branch is ______________

Authorised Signatory
(Name and Designation)

Bank Stamp

96
ANNEXURE – F (EXPORT)
Bank Account Registration Form.

I. E. C. No.________

-----------------------------------------------------------------

IFS Code :___________

Bank Account No.:________________________________________

Bank Name :--------------------------------------

Bank Address:-------------------------------------------------

(For Drawback Purpose )

-------------<Bank Account Details for Foreign Exchange(FR) >---------

Bank A.D. Code:_______

Bank Name: ________________________________________

Bank Address:___________________________________
IEC Account No:______________

97
 Annexure G (Export)

PART-A

BANK ACCOUNT REGISTRATION FOR E-STR

I.E.C. Number: ……………………………………………………
IFS Code: ……………………………………………………
Bank Account Number: …………………………………………………….
Bank Name & Address: …………………………………………………….
……………………………………………………
…………………………………………………….
Certificated from the bank
Certified that the above particulars are correct.

Signature
(Bank Branch Manager along with official seal)

PART-B

Central Excise Registration/Service Tax Code Number

In case, Service Tax Refund (STR) is to be claimed electronically through ICES 1.5, on the basis of
‘schedule of rates’, please provide followingdetails:
Central Excise Registration Number…………………………………………………………………………………….
OR
Service Tax Code Number…………………………………………………………………………………………………….
Declaration

I declare that the above particulars mentioned in Part A and B are correct.

Signature
Exporter/Authorized Representative

98