OFFICE OF THE COPATPARGANJ &

ISSIONER OF CUSTOMSHER ICDs, DELHI-110096

F. No. IV/(16)/Cus/TechlD-III/S4/S,njvik/201

1 ! ri .~{ :. ~-r:{~ Dated: 08.07.2016

n~-_Reg.

It is brought to the notice of all the llmporters I Exporters, Customs brokers, all themembers of the Trade and all manuf . rers and other concerned that computerizedprocessing of Bills of Entry and Shippi . Bills under EDI system will commence from14th July,2016 at Inland Container 0 , Sanjvik Terminals Pvt. Ltd (hereinafterreferred to as "STPL"), Plot No.1, ctor-9, Growth center, l3awal, Rewari,Haryana developed by MIs. Sanjvik Te inals Private Limited, UN LOCODE INBAW6,which was notified as Inland Container 0 pot (ICD) vide Notification No. 01/2013-14Cusdated 22.10.2013 issued by the Commiss er of Customs and Central Excise, Delhi-Ill,Gurgaon in pursuance to Notification No 12/97-Cus (NT) dt. 2.4.1997 as amended byNotification No.47/98 - Cus (NT) dt. 3.8. 998 issued by the Central Bow~ of Excise &Customs, Govt. of India, Ministry of Finan , (Department of Revenue), New Delhi. VideNotification No. 01/2014-15 dated 23.04.20 4 issued under Section 45 of the Customs Act,1962 the said MIs STPL have also declared as 'Custodian-cum-Carrier' by theCommissioner of Central Excise & Custo s, Delhi-III, Gurgaon. 13 posts have also beer:sanctioned by the Director General (HRD , New Delhi on cost recovery basis. /\iI otherrequired formalities including pre-productio have been completed successfully.

IMPORT1. Under the EOI-System, the Bill of ntry shall be filed electronically and sha!l beprocessed online in an automated cornp rized environment. Certain declarations andcertificates etc. in original wherever req ired shall continue to be attached with theassessed copy of Bill of Entry when the sa i is presented in thetlmport Shed for clearanceof goods. The requisite documents also be called for b the Appraising Group ifrequired while acting on the Bills of Entry. There are certain re-requisites for filing theelectronic declarations which are required be complied with before filing the Bill of E.ntry.

1.'"""\Registration of IE-Code of the Imp

(i) IE-Code is beino issued to he importers by DGFT, details of which aretransmitted onlin co the Indi n Customs EDI-System (ICES) on daily basis.ICES automatically register th IE-Codes after confirming its validity to enablethe importers to file the Bill of Entry electronically. Before filing the Bill of Entrythe importers are advised to c eck from DGFT as to whether their IE-Code hasalready been transmitted to IC S. If their IE-Code has not been transmitted toICES by DGFT, they should fi st get the same transmitted from DGFT, failingwhich they will not be able t file Bill of Entry electronically for clearance ofimported goods.

(ii) In case the IE-Code isegistered or exports the same shall hold good for importsalso. The DGFT has notified certain gen ric Codes for certain classes of importers in theEXIM Policy and exempted .nern from taki g a specific IE Code. Such importers should userespective codes for filing the Bill of E try. However, if an importer do not fall in theexempted category and aiso do not hold specific IE Code, he should use the Code0100000053 for personal effects and "010 000001" for all other imports. In such cases theBill of Entry shall automatically appear on he computer screen of the concerned Assistant /Deputy Commissioner for online approval.

1.2 Registration of Customs broker in I

Customs brokers are required to egister their details in ICES at the respectiveCustom Houses from where they have b en licensed. If they intend to operate at otherstations, the intimation of the same should be registered in ICES at the respective stations.In case the Custom House from where t e Customs broker has been licensed is not yetbrought under ICES, such Customs bro ers should approach the Customs authoritiesindicated in the enclosed chart against r spective Custom Houses. No re-registration isrequired in case the agency is already re istered at any existing Customs location whereICES1.5 is operational. (List of Custo Houses for Customs broker registrationattached as Appendix 1 and format for r gistration attached as Appendix 2)

1.3 Registration of Shipping Iines/Agen ,Consol Agents

IGM/Consol Manifest shall be filed lectronically by the Shipping Lines/Agents andConsol Agents at the Ports of entry and ub-IGM relating to respective IGM lines underSMTP at the ICD. The Shipping Lines/Age ts and Consol Agents, before filing IGM, shouldregister themselves in the ICES at any of he ICES enabled Custom Stations. (Format ofregistration attached as Appendix 3)

1.4 Registration at ICEGATE for Remote fili g of Bill of Entry or Manifest

Those who intend to file Bill of E)ry or manifest from their office should registerthemselves with ICEGATE through New R~gistration Module available at ICEGATE websitewhich is mandatory for ensuring the compli nce regarding filing of customs documents (Billof Entry, Shipping Bill, import General Mani est, Export General Manifest) under digital

signature. To know more details plea e visit the New Registration Advisory, FAQfor New Registration and New Regi tration Demo under 'downloads' sectionand 'login / Sign Up' section at I EGATE website httpl/:www.icegate.gov.in ''.For filing of Bill of Entry from remote, NI has provided software which is free of cost andcan be downloaded from NIC web-site. (ht ://ices.nic.in/ices/as x)

1.5 Exchange Rates of un-notified curre

The ICES maintains exchanqe rate in respect of currencies the rates of which arenotified by the Ministry of Finance on. regul r basis. However, in respect of currencies whichare not covered in the notifications of he Ministry of Finance, the concerned Bank'scertificate indicating the exchange rate applicable for the date on which the Bill of Entry isfiled should be obtained by the Customs roker/lmporter from any Nationalized Bank. Onlythis exchange rate should be entered in the system in the respective field while makingentry of B/E data and should be presente along with assessed copy of B/E at the time oftaking out of charge, to the Customs office.

1.6 Currency Codes

For indicating value of goods, freight, insurance, commission etc. codes specified againstthe respective currencies indicated in the list of currency codes appended with this Public Noticeshould only be used. Incorrect code will resul in to incorrect conversion of Indian Rupees. List ofCurrency Codes attached as Appendix 4.

1.7 Units of Measurement CodesAgainst any quantity of goods ap ropriate Code indicated against the respective

measurement in the list appended with thi Public Notice should only be used in the Bill ofEntry and IGM as the case may be. It i further informed that if UQCs other than theStandard UQCs of the customs tariff is us d, the B/E may not get any facilitation in RMS.Reference is also invited to CBEC Circ lar no. 26/2013 -Customs, dated 19/07/2013,where adherence to Standard Unit Quantit Codes as prescribed in the Customs Tariff Acthas been prescribed List of Measurement Codes attached as Appendix 5.

1.8 Country Codes:

Wherever in the Bill of Entry or IGM etc. reference to country name is required to bemade appropriate Code of the country as i dicated in the list of country codes appended tothis Public Notice should only be used. Lis of Country Codes attached as Appendix 6.

1.9 Port Codes:

All the ports of the world have b en codified by United Nation and allotted UNLOCODEs. Appropriate port code shoul only be indicated wherever reference to portname is required to be made in a Bill of ntry and IGM or any other document. It is not

http://httpl/:www.icegate.gov.in

p.~sible to attach list of all port codesthe respective Carriers or checked from

too large. Correct code may be obtained fromwebsite. (http://www.unece.org/cefacVlocode/)

1.10 Registration of DGFT Licenses

DGFT Exim Licenses, such license should beNo. should be indicated against each item

registration shall be required for those licensesonline. (such licenses shall automatically be

debit against a Bill of Entry after approval byregistration attached as Annexure A)

If the imports are against any offirst registered in the ICES and theof goods in the Bill of Entry. Nowhich are received by Customs fromregistered in ICES and can be utilizedProper officer in the system). (Format of

1.11 Service Centre charges:

Facility of data entry of IGM, Bill ofpayment basis. The schedule of charges forare indicated below, which may be amended

etc. is available at service center at ICD ontypes of services payable at the service centre

time to time:

The schedule of charges for data entry in the

Note: the above charges include data entry of documents, check list printing, three free queriesand print out of the assessed document and out charge. The check list will be provided free ofcharge till they are certified to be free of by the customer. However, in cases where thecustomer wants to incorporate corrections in original declarations provided by him, check list willbe provided at an additional cost of Rs 10. check list in respect of remote filing of the Bill ofEntry will cost Rs. 10.

2 Filing of IGM/SIGM/SMTP I Consol

''''CI',~C;u under Section 30 of the Customs Act, 1962Consol Manifest through the Service Centre

Tehsil Bawal, District Rewari, (Haryana) on allthe Manifest can also be electronically filed

The Shipping lines or other persons asshall submit the Sub Import General Manifestat ICD Bawal, Plot No.1, Sector - 9, Growthworking days from 10.00 A.M to 17.00 P.M.through ICEGATE on 24 hours basis.

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"" The IGM/SIGM/SMTP/Consol Manifest s ould be presented at the service centre counter in theprescribed Performa. (Annexure B). A chec list would be generated by the Service Centre whichwould be verified by the authorized represe tative of the Shipping line and given to the servicecentre operator for submission after correctio s, if any.

2.1 Apart from filing of SMTP/Consol Manif st through service centre, the Shipping lines wouldcontinue to file a hard copy of the SIGM wi h the Manifest Department.

2.2 Amendment in the IGM/SMTP/Console ~nifest after sUbmission.Shail be carried out 0. nly afterapproval from the designated Customs a thority. Amendment request shall be entered in thesystem at service centre, on submission in the system it shall appear before the designatedofficer for approval. If the designated offic r is satisfied with the amendment requested, he willapprove the same in the system.

2.3 The acceptance of cancellation or otherwi e, will be confirmed to the custodian as well as to theShipping Lines electronically if filed throu h EDI interface or it is communicated as a "printedcheck up cancellation message" from the ervice center and can also be checked up from theenquiry window of the Service Center.Note: - It may be noted that in case of can ellation of IGM, all the Bills of Entry filed against theIGM will get cancelled.

3. Cargo/Goods Declaration

The Importer or the Customs broker asdthe case may be, can file electronic Bill of Entry bydata entry at the service centre operator or y transmitting details in specified file format throughICEGATE from his premises. .

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Filing through Service Centre

(i) The Customs broker /Importer should, furnish information in 'Annexure C' and present thesame to the service centre operator along Wit~ copy(s) of import invoice and packing list. Details ofinformation in Annexure C should be correct'i complete and legible. Incorrect and invalid entriesmay reject entry of data. The Service centeq shall accept the declarations in Annexure C duringthe working hours of ICD. The system would accept data entry of Annexure 'C' only if it finds thatthe SMTP No. and Bill of Lading matches the corresponding line number of the IGM. The systemwill accept only one declaration against a Ii e number. If the declaration is not accepted, theCustoms broker/ importer should verify the pa iculars.

(ii) Once the SMTP is filed in the Cust ms Computer System, whenever a Bill of Entrypertaining to any line in the said IGM is filed, t; system will cross verify the details of IGM No., theBill of Lading etc. and the Bill of Entry would b accepted only if the relevant particulars match withthose in the SMTP. If any Bill of Entry is not acc pted by the system, the importers/Customs brokersshould verify whether the IGM Nos. or the Bill f Lading Nos. have been correctly furnished in theAnnexure 'C' submitted by them.

C: The claim for assessment shall be IT ade against each item of the invoice. If there is morethan one invoice, information shall be furnished for each item invoice-wise i.e. complete informationof items in one invoice must precede informa ion of items in the second invoice.

(iv) If the particulars of classification are sa me for the next item, the word "do" will be accepted bythe system.

(v) ITC (HS) Nos., CTH and CETH shall be indicated in eight (8) digits without any decimal inbetween (e.g. 85011000 and not 8501.1 ~OC). Notification number shall be indicated in three (3)digits followed by a slash(/) and the issuirg year (e.g. 201/81, 083/93). The notification no.indicated shall be the parent one and no the amending notification. This may be carefullynoted.

(vi) In respect of goods for which benefi of notification is claimed, against the entry 'GenericDescription' in Annexure 'e', List No. and the Serial no. of the List shall be mentioned in addition tothe generic description of the item. The Servic e Centre Operator will feed first the List no. and Serialno., and if there is space left, generic descript on 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 descr bed as: .

Notfn.Near,. Sr. NoGeneric Description C1H021/02, Sr. No. 363L37/19, Nebulizers 90 89093

(viii) The Service Centre Operator shall ca efully enter the data in the system as is indicated inAnnexure 'C'. On completion of entry of data the system shall assign a Job No. and generate aCheck List which is draft Bill of Entry. The service centre operator shall print a copy of Check Listand hand over the same to the Customs broke r /Importer. The Customs broker/Importer shall checkthe correctness of the data entered in the system. If any error is noticed the error shall be circled inbold ink and correct detail should be written. rhe corrected check list duly signed by the Customsbroker/Importer should be handed over to the service centre operator for entry of corrected data.The Operator shall make corrections in the co responding data and hand over the revised checklistto the Customs broker/Importer for re-confirrna ion. This process would be repeated till the Customsbroker/Importer signs a clean checklist in toker of correctness of the entered data.

(ix) The Operator shall submit the authenti cated electronic checklist to the system. The systemwill then generate a BIE. No., which would be endorsed on the printed checklist and returned to theCustoms broker/lmporter. The Bill of Entry No. shall be in a running serial number of all the CustomHouses operating on consolidated ICES 1.5. The Customs broker /Importer shall note down the Billof Entry No. and return the check list to the )perator. The Bill of Entry Numeric No. shall beprefixed with the Port Code at which the g pods are landed. Thus Port Code combined withNumeric Number shall be a Bill of Entry Number.

(x) The Operator shall retain the original Annexure 'c' declarations with copies of invoice andpacking list and shall hand over all the check lis s to the Customs Authorities periodically.

Remote filing through ICEGATE

The Customs brokersllmporters having i rternet facility in their offices can file electronic Bill ofEntry from their premises. They have also bEen facilitated by providing submission of customsdocuments under digital Signature. For this pur] ose they should 'one time' register their details with

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I~~GATE. Detailed procedure for regist arion can be seen in 'New Registration Module'from the website www.icegate.gov.in.To operationalize the facility to use Digital SignatureCertificate for filing the aforementioned C stoms process documents, the following processbe followed:

(I) A web-based Common Signer uti ity is provided free of cost through the ICEGATEwebsite (https://www.icegate.gov.in) for digitally signing the said Customs processdocuments.

(ii) Importers, customs brokers, ship ing lines and their agents are expected to use aClass "I Digital Signature Certificate ob ined from any of the Certifying Authorities, asnotified by Controller of Certifying Auth rities (http://www.cca:gov.in).fo owing the dueprocess.

(iii) Importers, exporters, customs br kers, shipping lines and their agents shall usethe Digital Signature Certificate and the eb based Common Signer utility to digitally signthe electronic documents generated by r mote EDI package and then subsequently sendthe digitally Signed documents for proc ssing via emaillwebupload, as is being donecurrently.

(iv) On receiving the digitally signed d cuments the ICEGATE server side verifier shallverify the user's credentials, validity of ce ificate, Certifying Authorities credentials, PublicKey, Certificate Revocation List (CRL) sta us and the result of authentication and integratethe data into ICES database. The data so i tegrated will also have a flag to indicate that thesubmitted document was digitally signed.

(v) The Customs officers will be abl to identify on the system whether a particularelectronic document has been filed after signing with Digital Signature Certificate orThey can download Remote EDI filing s ftware from NIC website link which has beenprovided at ICEGATE website. Software of NIC is free of charge. On successful submissionof data from their premises the ICES will g nerate Bill of Entry Number and return messageof Bill of Entry No. If invalid data is enter d an error message shall be generated and noB.E. No. shall be generated. In case of mote filing of Bill of Entry the Customs broker/Importer has to ensure correctness and v lidity of data entered failing which the data willeither be rejected by the ICES or inco rect information shall be incorporated in thesubmitted Bill of Entry which shall lead to p oblems of amendments.

Self Assessment:

The bill of entry shall be deemed t have been filed and self-assessment of dutycompleted when, after entry of the electro ic declaration in the Indian Customs ElectronicData Interchange System either through ICEGATE or by way of data entry through theservice centre, a bill of entry number is g nerated by the Indian Customs Electronic DataInterchange System for the said declaration.

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http://www.icegate.gov.in.To

4'"\ Processing of Bill of Entry for A sessment

(i) Once the Bill of Entry is submitted in the system the ICES validates the details fromvarious directories maintained in the sy tem and calculates the value from the foreigncurrency to Indian Rupees applying th exchange rates as applicable on the date ofsubmission of Bill of Entry in the system and determines the assessable value for levy ofduty. Directories of the rates of duty as pplicable on the goods on the relevant dates arealso maintained in the system. ICES calc lates the amount of duty leviable on the goods onthe basis of rates of duty specified in he Customs Tariff, Central Excise Tariff, CessSchedules, various notifications imposin rates of duty on imported goods and exemptionnotification as claimed by the importers i the Bill of Entry. Processing of the Bill of Entrytakes place in an automated environm nt and workflow according to the jurisdiction ofCustoms Officers as provided under the I

(ii) In general at major Custom Hous , the Appraising work is divided in to AppraisingGroups and sub groups, based on the Ch pter/Tariff Headings of Customs Tariff Schedule.The roles of the officers for Appraising Gr ups are allotted by the Systems Manager on thebasis of workload of assessment. More t an one role of appraising groups can be allottedto one officer (more than one group an be allotted to one officer). Based on totalassessable value of the individual items i a Bill of Entry, the Bill of Entry on its submissionis automatically assigned by the syste to a particular Appraising Group of which theassessable value is the highest. All the ills of Entry assigned to a particular AppraisingGroup are put in a queue and are proce sed on first come first serve basis. In a specificcase only the AC/DC of concerned App aising Group is authorized to change priority, ifcircumstances so warrant.

(iii) Group 7 was created for handlin assessment of goods under Export PromotionSchemes requiring import licenses for cI iming exemption from duty etc. Bills of Entry inGroup 7 require production of duty exe ption import license by the importer. Therefore,processing of Bills of Entry will be take up by the appraising officer only on receipt ofrequired documents.

(iv) Movement of Bills of Entry from on officer to another takes place automatically in apre determined workflow basis dependi g on roles and jurisdiction assigned to them.During processing of Bill of Entry the can erned officer may raise Query to the importer forfurther clarification/information. The Que on approval by the concerned AC/DC shall betransmitted to importer for online reply. Su h a Bill of Entry on which query has been raised,is automatically pulled out of assessment queue till reply online/through service center isreceived from the importer.

4.1 RMS Facilitation.

Facilitation of Bills of Entry in res ect of certain goods is decided using RMS forfaster clearance of such goods. Bills of E try in respect of the items under RMS facilitationwould be assessed for risk by the Syste immediately on their submission and a print outof the assessed Bill of Entry along with 3 opies of TR-6 challans will be made available tothe Customs brokers/ Importers for pay ent of duty and getting the goods examined ifrequired, and for out of charge. In so far s the NMIIDEC cases (e.g. Custom NotificationNos. 051/96 dated 23.07.96, 39/96 dat 23.07.96) are concerned, the debiting in theLicense etc. would be required to be don by the Appraiserl Superintendent in the Import

~~d. Examination of such goods woul be carried out as per prescribed norms. Thesystem appraisal Scheme is a Notificatio based Scheme and not description based. If theAppraising Officer finds that the Bill of ntry is not fit to be cleared under RMS he mayforward the Bill of Entry back for regular a sessment.. (RMS Circular of 2006)

4.2 Second Check Appraisement

The electronic B/E will be assesse on the basis of the claims made in Annexure'C'. In case the Assessing officer do s not agree with the claim regarding tariffclassification, notifications, declared valu etc., he shall raise a query in the system. Onapproval by the AC/DC (Group), the que will be printed in the Service Centre for beingpassed on to the Customs broker/lmporter. Replies to the queries will be submitted in theService Centre which will be fed in the system. In case the importer agrees with theclassification/valuation proposed by the ssessing officer, the B/E would be assessedaccordingly. The Assessing Officer can change Tariff classification, deny exemptionincorrectly claimed, change unit price of g ods in the system. In case Assessing officer andAC/DC, as the case may be, agrees, ab-in tio or on receipt of the reply, with the claim madeby the importer, they shall assess the Bill f Entry in the system. After assessing the Bill ofEntry, the system will generate one asse sed copy of Bill of Entry. The Customs broker/Importer shall take print of the assesse copy of B/E along with three copies of TR-6challan.

Before presenting the Bill of Entry fo examination and delivery of goods, the Customsbroker/Importer should deposit duty assessed ith the designated bank.

4.3 First Check Appraisement

(i) Where the Customs broker/Import r has opted for First check assessment or theAssessing Officer feels it necessary to e mine the goods prior to assessment, he shallorder first check examination of goods in he system. For seeking first check examinationorder, the Customs broker/importer shall xercise the relevant option at data entry stage,the appropriate column of Annexure C for at should be flagged 'Y'. The assessing officershall accordingly give examination order n the system which shall be approved by theGroup AC/DC. On approval by AC/DC a first check Bill of Entry copy shall be printed.Customs broker/ importer gets a copy of Fi t Check B/E printed with 'Examination Order' atthe 'Service Centre' or in his office, as the c se may be.

(ii) After the examination is complet d, the Import Shed Examiner/Inspector andAppraiser/Superintendent shall write the ex mination report on the first check copy of Bill ofEntry (Hard Copy of B/E) and enter the examination report in the system. The ShedAppraiser/Superintendent shall transfer t e B/E to Appraising Group. The Customsbroker/Importer shall present the first chec copy of the Bill of Entry 01 which examinationreport has been written along with original invoice and other import d~uments necessaryfor assessment to the concerned Group Ap raiser/Superintendent. The ssessing Officer, ifsatisfied, shall complete the assessment of B/E in the system. After as essment the Bill ofEntry shall move in the system as in the c se of second check assess ent. The Customsbroker/Importer shall take print of assessed copy of Bill of Entry and TR 6 challan and shalldeposit duty amount with the designated ba k.

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r-\ AuditAfter completion of assessment fro the Assessing Officer, the B/E will be moved to

the Auditors screen electronically for doin concurrent audit. The audit officer will check allthe details in the B/E and the assessme t done by the Appraiser/ Superintendent. If theAudit Officer is in agreement with the ass ssment, the audit is completed and the B/E shallautomatically move to the AC/DC screen If the Audit Officer is not in agreement with theassessment then he shall indicate his 0 jection online and forward the document backelectronically in the system to Assessing fficer for consideration of the audit objection. TheAudit Officer has the facility to view all th details in the B/E but has no authority to makeany change in the data declared by the mporter on the Bill of Entry. After the dispute issettled the Auditor shall clear the Bill of E try in Audit. This concurrent audit will be in placetill the RMS is rolled out for the location.

4.5 Printing of Assessed copy of Bill of Entry:

After completion of assessment, pri t out of one assessed copy of Bill of Entry and 3copies of TR-6 Challan shall be generat d by the system. The print of the same can beobtained from service centre or at the pre ises of the Customs broker/lmporter from wherethe Bill of Entry has been submitted to Cu oms system.

5 Payment of Duty and Electronic t ansmission of Delivery Order

In case of other than e-payment, a er the assessment is completed and the print ofthe assessed Customs copy of the B/E a d TR-6 Challans are obtained by the Customsbroker/ Importer, copies of the TR-6 challans shall be presented to the designated bank forpayment of duty. The Bank shall verify the particulars in the TR-6 challans from the systemand enter the particulars of receipt of amo nt in the system and return two copies of challanduly stamped and signed, to the Custo s broker. The bank will retain one copy. TheChallan shall also indicate the interest am unt for seven days period after expiry of interestfree period. If interest free period of tw days has expired, fresh challan with revisedamount of interest should be obtained and hould be paid accordingly.

5.1 Duty and Interest shall be paid thro gh e-banking system except in cases where it isrequired to be paid through manual challan. Detailed procedure Demo for e-payment canbe accessed from ICEGATE website under e-payment gateway menu.

Refer CBEC Circular 24/2012 Oat d 5th September 2012, regarding Making E-payment of Customs duty mandatory.

5.2 Shipping Lines/Consol Agents in c -operation with Custodians shall provide theDelivery Order electronically in mutually a reed formats and they are not required to visiteither of the offices. Secure electronic tr nsmission of Delivery order between shippinglines/consol agents and the custodian will enhance the security and transparency of thecargo as well as expedite the clearance f the cargo. Please refer CBEC Circular No.24/2015 dated 14/10/2015 regarding Imp ovinq Ease of Doing Business - Issuance ofElectronic Delivery Orders.

6. Examination of Goods

6.1 After examination order in the case f First Check Bill of Entry, after assessment inthe case of duty free import where duty assessed is zero and after payment of dutyassessed with interest(if any) in case of s cond check Bill of Entry, the Bill of Entry shallmove to the Examination section for goods egistration.

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(i) The Customs broker shall presen documents, as per the list below (the documentsshould be arranged in a file cover in the f Ilowing order):-

I. Assessed copy of Bill of EntryII. Duty paid challan in originalIII. Copy of Delivery orderIV Copy of Bill of Ladingv Invoice in originalVI Packing List in originalVII Certificate of origin in originalviii Exemption Certificate in original, if he notification so requires.IX Copy of the Bond or undertaking e ecuted, if any.x GATT declaration duly signed by t e importer.xi Technical literature,xii License in original and a photocop of license.XIII Any other document! certificate nec ssary for clearance of goods.

As a measure of simplification the CBE vide its Circular No. 01/2015 dated 12/01/2015provided the importers/exporters with a option to merge their Commercial invoice andpacking list if it contains the following da a fields/information in addition to the details in acommercial invoice:

a. Description of Goods;b. Marks and Numbers;c. Quantity;d. Gross Weight;e. Net Weight;f. Number of Packages;g. Types of Packages (such as pallet, ox, crates, drums etc.).

(ii) The Inspector/Examiner will comple e the goods registration and examine the goods,wherever prescribed. After the examinatio report is submitted in the system, as well as onthe hard copy of the assessed Bill of Ent (Customs Copy), the Bill of Entry shall move toAppraiser/Supdt. screen for out of charge The signature of the Customs broker/ Importershall be obtained on the report, in token of that the goods have been examined in theirpresence. Name of the Customs broker/ I porter should also be recorded along with his I-Card No. In case of first check Bill of Ent where examination has already taken place, theBill of Entry shall move to the Appraiser/S pdt. directly for out of charge after payment ofduty. In case of facilitated B/E where e amination has been prescribed, the B/E shallmoved to the Appraiser/Supdt. directly or out of charge after payment of duty andregistration.

6.2 Where Green Channel facility has been allowed to Importer, the Bill of Entry shallappear on the screen of AC/DC Import hed for confirming green channel and waivingexamination of goods. The Bill of Entr in such case shall move to Import ShedAppraiser/Supdt. for out of charge order.

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6"" All the above documents, except or ginal License, will be retained by Customs at thetime of giving 'out of charge'. Hence, 0 Iy the certified photo copies of delivery order,Master Bill of Lading, House Bill of Lading hould be attached instead of originals.

6.4 On the basis of the examination report, the Appraising Group may revise theassessment or raise a further query to the mporters, if necessary.

6.5 After completion of the examin tion of the goods, if the Shed AppraiserlSuperintendent. is satisfied that the requ rement of Section 47 of the Custom Act, 1962have been complied with, he shall give 'Ou of Charge" for the Bill of Entry on system.

6.6 After the out of charge order, the s stem will generate print of Importer's copy andEx-change Control copy of the Bill of Ent along with 3 copies of Order of Clearance. Printof the same shall be obtained from the de ignated computer terminal. The print copies ofthe Bill of Entry shall bear the Order of learance number and name of the examiningAppraiserlSupdt. The importer's copy and Exchange Control copy of the Bill of Entry alongwith one copies of the order of clearance ill be attached to the Customs copy of the Bill ofEntry retained by the Shed AppraiserlSup t. The importer shall present the remaining twocopies of the order of clearance to the Cus odian along with the importer's copy of the Bill ofEntry. The custodian shall issue the Gate ass after verification of the correctness of Bill ofLading and number of packages etc. At thi stage, one copy of the order of clearance shallbe returned to the importer/Customs brok r after enclosing the Gate Pass No. and date onthe same. The Importer/Customs broker ill present the Importer's copy of the order ofclearance to the Customs officer at the G te along with importer's copy of the Bill of Entryand the Custodian's Gate Pass. After insp cting the packages, the order of clearance copywill be retained by the Gate officer after en orsing number of packages cleared against theorder and the copies of the Bills of Entry a d Gate Pass shall be returned to the importers.

6.7 The Customs copies of the Bills 0 entry shall be arranged in the order of SerialNumber of the order of clearance and sha I be preserved in the Import Shed for 7 days totake care of part deliveries. After seven da s, the Bill of Entry will be kept at the designatedplace for CRA Audit and record purposes.

7. Section 48 Cases

Where the Bill of Entry has not bee filed within 30 days from the date of arrival ofgoods at the port, on completion of data ntry and submission, the Job No and details ofthe Job shall automatically move to the s reen of the concerned group AC/DC for onlineapproval. Concerned AC/DC shall open th Section 48 approval from the menu and afterverification shall approve filing of Bill of E try. Only on approval of AC/DC the Bill of Entrywill get accepted by system and B/E No ill be generated. The Bill of Entry thereafter willbe processed in the same manner as the n rmal Bill of Entry.

8. Amendment of Bill Of Entry

8.1 In case of any errors noticed after s lbrnission of Bill of Entry, but before examinationof goods the Customs brokerl importer m y seek amendment of the Bill of Entry throughthe Service Centre after obtaining the app oval of the concerned group AC. The requiredamendment shall be entered into the syst m by the operator of the service center. Onlyafter acceptance by the group Apprais rlSupdt and AC/OC the amendment will getincorporated in the Bill of Entry. After am ndment the Bill of Entry shall be assessed as

12

S-{

L'~al. If the duty was paid prior to ame dment a differential duty challan will be printedalong with the revised assessed Bill of Ent .

8.2 After Out of Charge Order no a endment shall be allowed in the Bill of Entry.However, in case amendment is warrante after Out of Charge Order but before delivery ofgoods, the System Manager can cancel t e out of charge Order in the system. The originalprints of the Importer's and Exchange Co trol copies of Bill of Entry shall be retained by theSystem Manager in a file. After fresh Out f Charge Order new prints of the copies of Bill ofEntry shall be given.

9. Re-assessment

Any time after assessment and be ore Out of Charge Order, a Bill of Entry can berecalled and reassessed and put to re ssessment by the AC/OC concerned, if it sowarranted for any reason.

10 Advance Noting

Advance B/E can also be filed in the ICE before the arrival of the vessel. In such cases, aB/E may be presented before the delivery of the import manifest, if the vessel by which thegoods have been shipped is expecte to arrive within 30 days from the date ofpresentation. The Customs brokerl Import r may file an Advance B/E if he has the copies ofthe Bill of Lading and the invoice. The B/E would be filed and assessed in the same manneras indicated above, On grant of Entry In ards, the Bill of Entry shall be regularized andshall be reassessed if the duty rates ha e undergone any change, If there is a delay ofmore than 30 days in the arrival of the v ssel, a fresh B/E would have to be filed and theB/E already filed will automatically get can elled by the system.

11. The Procedure for Clearance nder Export Promotions Schemes RequiringDGFTLicense I Bond Etc.

11.1 Imports under DEPB Scheme

DEPB Licenses shall be electronicall transmitted by DGFT to Customs system after theShipping Bills get transmitted online to D FT from the Custom.. Such DEPB licenses shallautomatically be registered in ICES and can b utilizedfor debit against a Bill of Entry after approvalby proper officer in the system, If the DEP license has already been partially utilized, thesame shall be registered in the system nly for the balance Credit and FOB of exportsavailable for further utilization

11.2 Verification of the DEPB

The DEPB shall be verified by the Ex ort Section of the Customs station from where theexports have taken place. Procedure for verifi ation of DEPB has been notified from time to time bythe Board! this office through circulars! instru ions. Such procedure shall be strictly followed. Forthis purpose, original DEPB issued by DGFT s all be produced to the officer deSignatedby AsstlDy.Commissioner in the Export Department for verification of the Shipping Bills against which theDEPB has been issued by the DGFT. The offi er desiqnatec by Asst IDy. Commissioner shall verifyeach Shipping Bill in the system through the D PB verificationmenu in ICES.. In case any manuallyprocessed Shipping Bill is involved, the verific tion shall be done on the basis of copy of Shipping

I"-,

"Bill received along with the EGM from the c rriers. The Shipping Bills shall be endorsed with theDEPB No., DEPB date, DGFT File No., and I suing Authority. After satisfactory verification of all theShipping Bills, the officer designated by Asst.! Dy. Commissioner shall make an endorsement on thereverse of the DEPB and the list of Shippin Bills attached with the DEPB to the effect that theverification of all the Shipping Bills is satisfac orily done and put his signature with date and officialstamp.

11.3 Registration of DEPB

(i) Before claiming exemption under EPB Exemption Notification 034/97-Cus., dated7.04.1997 . against a DEPB, the license in question is required to be registered in the importsystem. The officer designated by Asst.lDy. C mmissioner to register the DEPB in the system shallensure that verification of DEPB with referenc to the exports on the basis of which DEPB is issuedby DGFT has been done prior to its registratio in imports.

(ii) All importers/CHAs are advised to nsure that their IEC details with PAN have beentransmitted by DGFT to Customs at the time f obtaining the DEPB. The Customs brokerllmportershall furnish details of DEPB license in pro-for a given as ANNEXURE A.

(iii) The designated officer shall make dat entry of the DEPB details in the system. After entryof data a checklist will be printed. The DEPB older shall verify the details of DEPB in the check list,sign the check list and return the same to the fficer. The officer shall then complete the registrationprocess in the System. After the DEPB is egistered in ICES a "registration number" shall begenerated by ICES which will be endorsed on the face of the original DEPB in bold figures with thename of CUSTOMS STATION at which regist red. For further activities, either for debiting against aB/E or obtaining a Release Advice, only t is registration number shall be used. No claim ofexemption of RA against a DEPB will be ent rtained for un-registered DEPBs. The DEPBs whichhave already been partly utilized prior to the i troduction of on-line processing will be registered forthe balance duty credit and FOB of exports in the manner as stated above. In case any change inthe data of DEPB is required to be made after ompletion of registration, the same shall be made bythe Assistant / Deputy Commissioner.

11.4 Transfer Release Advices

(i) DEPB Licenses registered in locati ns running on ICES 1.5 shall be available forautomatic online debits against Bill of Ent filed at any of the ports which are operationalunder ICES 1.5. A common Ledger of lie nses shall be centrally maintained in the systemfor debits in respect of Bills of Entry filed a all the ICES location operating under ICES 1.5.Therefore, no TRA shall be required. How ver, TRA shall be issued for NON EDI Locationswhich are still operating manually. For this the TRA shall be generated in the system and ahard copy of TRA shall be issued.

(ii) The TRAs issued by the non-EDI locati ns and non centralized locations will be registered inthe same manner as license registration. On egistration of TRA against a DEPB, the system willgenerate a TRA registration number. This egistration Number should be endorsed on theImporter's copy of TRA (original) and the ustoms copy received from the issuing Customsstation. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be

14

Release Advice NoRelease Advice DateRelease Registration NoCustoms Station to which issuedlEe of R.A. holder if different from EPB holderDUTY CREDIT AMOUNT transferr dExport FOB amount transferredInvoice NoMAWB/BL No.lDTHAWB/HBL No.lOT.Conditions if any

",handled manually. Following particulars shall be entered in the System through the menu relating totransfer release advice.

(iii) If the DEPB is already registered in t e System and having sufficient balance in the DutyCredit and Export FOB value is available, th System will print a check list of TRA. The check listshall be verified by the DEPB holder. If the pa iculars are correct the check list will be signed by theDEPB holder and returned to the proper offi er who will exercise option for issue of TRA in theSystem. The System shall generate three copi s of the release advice titled as:

1. Customs copy for port of issue (offic copy),

2. Customs copy for port of clearance nd

3. Importer's copy.

(iv) The office copy for port of issue shall b retained by the TRA issuing Customs Station andplaced in the respective TRA file. Customs opy for port of clearance will be dispatched to therespective Customs Station and the importers opy of TRA shall be handed over to the applicant.

(v) The requirement of production of origi al DEPB license with incoming or outgoing TRAs atthe respective port of clearance shall continu as per instructions issued from time to time in thisbehalf.

11.5 Re-credit of unutilized Release Advi

Any unutilized credit in the Release Advice may be re-credited to the DEPB by theAssistant/Deputy Commissioner. A certificate f unutilized portion shall be generated at the port forwhich the TRA had been issued on the basis f which the balance in the DEPB license 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 s usual against an item in the B/E under S.No.39Dof Annexure 'C'. If exemption is also claimed gainst a DEPB under Notification 034/97-Cus Dated07.04.1997, the entries shall be made in Ann xure 'C' under Serial NO.39E. For DEPB Bs/E thescheme code is 'B'; therefore while claiming exemption under the DEPB, 'B' will be entered incolumn 1 of SI.No.39E. Similarly codes will be ssigned to other schemes when they are brought onICES.

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(il) In case more than one DEPB is requi ed to be debited against ose item, the importer will berequired to indicate the DEPB Registration N . and CIF value of the goods for each DEPB to coverthe entire CIF value against that item. For ach item claimed for exemption under DEPB, detailsreferred to above will be required to be indica ed. The System will determine the duty amount on thebasis of CIF/Quantity of goods and shall de it the duty from the DEPB credit ledger and the CIFamount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregoneis not available in the DEPB, the System will isallow submission of the B/E.

(iii) For indicating the option of payment f Additional Duty (equal to Excise Duty) or claimingexemption there from, the option shall be exe cised by indicating 'Y' or 'N' in column 2 of SI.No.39E.The column number 5 (serial number of item n the license list) and 7 (quantity for license debit) arenot required to be filled in for DEPB Bs/E.

(iv) If the basic Customs duty and the ad itional Customs duty debit able to the license is zero,the DEPB exemption will not be admissible to that item. System will not allow exemption underNotification 034/97 etc. for that item.

11.7 Check List of B/E

After data entry, checklist will be pri ted as usual and given to the importers/CHAs forverifying the correctness of data captured. F r identification against the respective item, '(DEPB)'and Notification 034/97 will appear. At the en of the check list, a statement of debits of EXPORTFOB (= import CIF) and duty sought to be de ited, DEPB wise against an item S. No. of an invoice,will also be printed. The importers/CHAs sho Id check the details of DEPB No. carefully to ensurethat only that DEPB would be debited which he intended to do so. If the entries are correct, thechecklist may be returned to the data entry a erator for submission of B/E in the System. Errors, ifany, noticed may be got corrected by the data ntryoperator.

11.8 Submission of B/E

On submission of the B/E in the Syste , an UN-ASSESSED copy of the B/E will be printedby the System containing statement of debit 0 DEPB for export FOB and duty amount in respect ofeach item of an invoice for which exemption is laimed against DEPB.

11.9 Assessment of B/E

(i) The un-assessed copy of the B/E alo g with all the original import documents and all theDEPB license/scripts in original indicating total amount of duty credit and export FOB utilized, in thedebit sheet attached to the scrips, should be resented to the import Appraiser/Superintendent forassessment and signatures on debit sheets a DEPB scrips. The Appraiser/Supt. will retrieve theB/E on screen and assess the B/E in respect f all the items and shall countersign the debits in theoriginal DEPB. The System will determine the duty amount on the basis of CIF/Quantity of goodsand shall debit the duty from the DEPB cre it ledger and the Clf from the FOB of Export. Ifsufficient balance to cover the Clf value and he Duty foregone is not available in the DEPB, thesystem will disallow submission of the B/E. In case, where importer wants to clear some quantity

16

\under DEPB Scrip and balance on duty ayment then he should clearly indicate in B/E, thequantity/Weight for which he want DEPB/pay ent of duty.

(ii) After assessment by AppraiserlSupdt the B/E will move to the Auditor for concurrent auditand from auditor to AC/D.C. After A.CID.C c nfirms the assessment, assessed copy of the B/E willbe printed along with TR-6 Challan(if any)and duty will be paid as usual.

(iii) Where the Appraising OfficerlSupd, during the process of assessment, denies theexemption claimed under SI.No. 39E (colu n 5 and I or 7) of Annexure 'C'; changes the tariffheading or enhances the value resulting i increase in the duty amount and the value; theAppraising Officer will have the option to ent r the new DEPB for CIF value corresponding to theenhanced duty I CIF value against that item.

11.10 DEPB Debit Ledger

On registration of DEPB or TRA in th System, the System will maintain the ledger for dutycredit amount and export FOB. Where the ex mption from both the basic Customs duty as specifiedin the First Schedule to Customs Tariff Act, 975 and additional duty leviable under Section 3 ofCustoms Tariff Act, 1975 are claimed, the s m of basic duty and additional duty amount will bedebited to the duty credit in DEPB. The CIF 0 the related items will be debited to export FOB in theDEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. Thesedebits will be made by the System in the DE B Ledger. If more than one DEPB is utilized againstan item only CIF amount to be debited agai st each DEPB should be indicated by the importers.The duty amount will be proportionately cal ulated by the System for debit in the DEPB. Theimporters therefore should ensure that suffici nt balance in the duty credit amount and export FOBis available in the DEPB to cover amounts of oth components, for debiting, failing which the systemwill not accept the declaration for Bill of Entr . In case the importer desires to utilize the DEPB forpart of the quantity of an item in the invoice, e may split the quantity of that item and prepare thedeclaration accordingly.

11.11 Debiting of DEPB against Manual BI

(i) If a Bill of Entry is processed manually importers may choose to avail the exemption underthe DEPB Scheme and get the DEPB debited for exempted amount of duty. In such cases manualB/E will be assessed as usual. After assess ent, the amount of duty forgone due to exemptionunder DEPB and the CIF of goods imported bing cleared against DEPB will be computed manuallyin respect of each DEPB scrip.

(ii) The designated officer in the assessing group will debit the original DEPB. He will also enterthe amount of duty foregone and the CIF v lue of the exempted goods in the System, in therespective field of duty credit and export FOB. he debit screen can be accessed through the DEPBRegistration Number. After debiting, the Syst m will print the statement of debits of the DEPB intriplicate. The copies of this print will be attac ed with the manual B/E, DEPB file and DEPB scrip.Importers are therefore required to register t e DEPB license even when clearances are soughtagainst manually assessed Bill of Entry

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12. Processing of Bill of Entry unde Other Export Promotion Schemes RequiringImport License

Bills of Entry relating to Exp rt Promotion Schemes like DEEC/ADVANCEAUTHORISATION, DFRCIDFIA, EPCG, REP etc which require import license for availing benefitsof exemption notifications will be processed u der ICES 1.5. The procedure mentioned below will befollowed:

12.1 Registration of License

(i) Before filing of a B/E under any of uch Export Promotion Schemes the related importlicense will be required to be registered in the ystem. Data entry of the license details will be madeby registration clerk. Details of the license will be furnished by the license holder in the form as perAnnexure- A. The form is common for all types of licenses, some of the fields may not beapplicable to a category of license, and there ore, only relevant details should be filled. It will be apre-condition of registration of license that t e IE-Code of the license holder is received by theCustoms system from DGFT system. If any i formation which is necessary for a particular type oflicense is not furnished, system will not ac ept such incomplete information for registration oflicense. The system will maintain ledger in re pect of total face value, item wise quantity and valueand credit for the same will automatically be created on registration of license and debits will bemade by system when electronic B/E is proce sed, RA is issued, manual B/E is debited or reductionis made by amendments. To avoid any inconsjstency and invalidity, the system will sum the value ofall items and compare with the face value of the license. If the sum is greater than face value oflicense, the system will not permit registration. The value will always be CIF for imports and FOB inrespect of exports. Where the value is in forei n currency it should be only one currency and not inmulti-currency. The license holders therefor , should check these details in their licenses andensure that the same are corrected before pr senting the license for registration. The licenses withirrcorrect details will be rejected by the system and cannot be used for availing exemption from dutyand clearance of goods. Such licenses shou d be corrected from concerned DGFT office beforepresenting to Customs.

(ii) In pursuance of CBEC's Circular No. 11/20 7 dated 13th February 2007 and Circular No. 3/2009dated 20th January 2009 issued from F. N . 605/210/2005-DBK and F. No. 605/70/2008-DBKrespectively, a procedure for online transmi sion of Shipping Bills and Licenses/Authorizationsissued under Duty Exemption Scheme (DES) nd Export Promotion Capital Goods Scheme (EPCG)from DGFT to Customs and vice versa thro gh an Electronic Message Exchange System is inoperation at all EDI Ports/ICES locations.

(iii) The licenses, which have already been partially utilized, will be registered in the system onlyfor the balances available.

(iv) After successful entry of details, ache k list will be printed by registration clerk and given tothe license holder for confirming correctnes of the data entered. Registration clerk will makecorrection, if any and will return the same to he license holder. It is the sole responsibility of thelicense holder to verify and confirm the corre tness of the data entered before proceeding further.License should not be sent by post or through a letter to custom house but should be presented bya person who shall get the data entry done, ve ify the correctness of data on the check list and shallpresent the license to the Appraiser for r istration and take possession of the same afterregistration

."1~.2 Acceptance & Debit of Bonds

(i) Where the export obligation has not b en fulfilled and option 'N' has been entered in the field'Exp. Obligation:' the system will ask for ent of Bond number. Therefore, if export obligation hasnot been fulfilled the respective category of ond should be registered before registration of license/ RA.

(ii) The Bond registered against a licen e / RA will be utilized only in respect of clearancesagainst that license and at the time of filing B E electronically the Bond will automatically be debitedby system for the amount of duty foregone. B nd 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 R lease Advice (TRA)

(i) If both sender and receiving Custom location are operating on centralized ICES Version1.5, no TRA need to be issued. A common entralized license ledger shall be maintained by thesystem for utilization of license for value and q antity.

(ii) TRAs received from non-ICES locatio shall be registered like a license for the portion ofvalue and quantity covered in a TRA. Onl fresh TRAs will be registered in the EDI System.Partially utilized TRAs will continue to be hand ed manually.

(iii) After successful entry of details ache klist will be printed by the service center operator andgiven to the RA holder for confirming correctn ss of the data entered in the system. Service centeroperator will make correction if any and will ret rn the same to the RA holder.

12.4 Submission of LicenselTransfer Relea e Advice in the system

The license/ TRA holder will present he check list of the licenselTRA along with originaldocuments to the proper officer. The officer wi I compare the details entered in the system with theoriginal IicenselTRA. After satisfying himself ith correctness, Officer will submit the license in thesystem on the basis of the job number of he check list. The system will generate a licenseRegistration. No. This registration number a d date should be endorsed in bold on the originallicense/TRA. After registration, the documents may be returned to the Importer and copies thereofmay be kept in the office file for record. TRA will be registered only on the basis of Customs copy ofthe TRA. After registration, Customs copy and rnporter's copy of TRA will be defaced by the Officer.

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12.5 Issuing TRAs

Transfer Release Advice will be issu d for utilization of a license at any other Customsstation. No TRA needs to be issued for Custo s location operating of ICES Version 1.5. TRA shallbe issued only for non-ICES location. All TR s against the licenses registered in the system shallonly be generated from system. Details for obtaining Release Advice shall be furnished in theFormat given at Annexure-' D ' . Data entry w II be done by the registration clerk. A check list will beprinted for verifying the correctness by the ap licant and for his signatures. Correction if any will becarried out by the registration clerk .. The auth rized Appraiser will thereafter verify the details fromthe original license and satisfy himself about a missibility of issue of TRA. The system will generateTRA No. and three copies of the TRA will be vailable for print. The check list signed by the licenseholder and the office copy of the TRA will be r tained by the Appraiser for record. No amendment ofTRA will be permitted after it has been issued y system. Fresh TRA can be obtained for any furtherquantity/ value or the license can be re-credit d by entering unutilized TRA. No TRA will be issuedmanually.

12.6 Debiting Of License

License will be automatically debitedRelease Advice and for debiting manual B/E.electronic Bill of Entry the system shall makeof item in the Bill of Entry. For debiting againentered by the Appraiser in the system throuhard copy of the license will be made by th

n respect of Electronic B/E and Electronic Transferor debits of license value and quantity, in the case ofebits automatically on the basis of value and quantitymanual 8/E the figures of value and quantity will beh a Menu for this purpose. Entries of debits on theimporters and certified by the Appraiser as usual.

12.7 Exemption for Spare Parts under E CG Scheme

value and item wise value & quantity item S. No. '0'license. 20% of the CIF value of the goods debitedas value permissible for import of spares under

(i) The system will create a ledger of fachas been created for spare parts against EPCto a license will be credited by the systeexemption notification against EPCG license. his value of spares will be within the total face valueof the license i.e. the sum of value of all ite s including value of spares imported against EPCGlicense will not exceed the total face value of Ii ense.

(ii) No credit of value will be given for sp res in case of imports against TRA. It may be notedthat TRA is required to be obtained for spar parts also. In case of first import, no TRA will beadmissible for spares.

12.8 Amendment of license after registra ion

Amendment in the license data after r istration can only be made by the authorized officer.If the amount of value and quantity sought to be reduced is less than the unutilized balanceavailable in the license amendments for reduc ion of value and quantity will not be permitted by thesystem. The system will give credit to quanti or value in the case of increase and will debit thequantity or value in the case of reduction. T refore, only incremental or decremental quantity orvalue should be entered in respect of increa e or reduction. License status code at the time ofregistration will be '0'. The license if suspe ded or cancelled after registration, the officer shallamend the status code to '2', '3' and '4 for cancellation, suspension and re-instatementrespectively.

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12.9 Filing of Bill of Entry

(i) License Regn. No., Regn. Date details, value and the quantity should be furnished inrespective column at S. No. 39.E of the Annexure 'C',

(ii) Unit of measurement of qty. will be same as per the license. In case the unit of measurementin the invoice is different than the one in the license, for the purpose of debit in the license the qtyshould be converted in to same unit of mea urernent as in the license. For spare parts againstEPCG license S. No. of item will be '0' there ore, for availing benefits of exemption notification inrespect of spares Item S. No. '0' should be ir dicated in column 9 of the Format indicated above.Against one item in the B/E only one license \ ill be debited. If the Qty &/ or value in the license isnot sufficient to cover whole qty &/ or value of an item in the invoice, the invoice qty should be splitin to a separate item in the B/E for debit agains another license or for normal assessment. Bond/BGdetails should also be provided wherever so re Wired.

(iii) After successful entry of data of the E IE in the system, a check list will be printed by theservice center operator and given to the impo ter / Customs broker. The importer/ Customs brokerwill check the details entered in the system and errors if any pointed out to the service centeroperator for carrying out corrections in the sys em. The Customs broker/ importers before returningthe check list to the operator for submission of B/E in the system should ensure that license detailsare also correct. The operator will exercise option of submission of B/E in the system. Aftersubmission of the B/E in the system a check list of submitted B/E should be obtained by theCustoms broker / importer from the service (enter operator. This check list will incorporate B/Enumber and item/license wise details of debit pf qty., value and duty forgone for debit in the Bondetc.

12.10 Assessment of B/E

(i) For ease of distribution of various category of documents among the officers the provisionhas been made in the system to create any 0 le or more of sub-groups in respect of the followingExim Scheme Codes (APPENDIX 7):.

GroupName

Exim Scheme S hC d

c emeso es7A 113,14,207B 10EPB

170 IIOEEC Advance authorisati ~n

17G IIEPCG

EJ22 to 28(Except 26)171 IIOFIA(26) I

17N 108-09

17R 10FRC

17U I EOU

(ii) All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group7

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""\(iil) The Customs broker / importer should resent the check list obtained after submission of theB/E to the Appraiser along with all the requir d documents and the related license and AdvanceAuthorization schemes. The Appraiser will ch ck the correctness of details of license/Scheme etc.and also ensure that any amendments made in the licenses/ Schemes, subsequent to registration oflicense, have also been entered in the syst m. If the Assessing officer is satisfied about theeligibility of exemption under related notificat on and the license is otherwise valid to cover thegoods in question, he may assess the B/E n system. The Assessing officer can remove thenotification and deny the benefits of exempti n. The debits of license will automatically reversewhen exemption notification is denied. The rocedure of assessment will be similar to DEPBimports.

(iv) In respect of a manually assessed Bill Entry details of value and quantity will be debited inthe system by the Appraiser at the time of ass ssing a B/E & a print of details of debit will be takenfor records.

12.11 Printing of the Assessed B/E

After assessment, the printout of a sessed copy of the B/E will be taken by theimporter/Customs broker from service center. he printout of B/E will contain duty-paying challan ifduty is payable and statement of debit of licen e for value/ qty and debit of Bond for duty foregonein respect of each item. The figures of these ebits should be endorsed on the hard copy of thelicense.

12.12 Examination/Out of Charge

Procedure for goods registration, examinati n, out of charge and printing of B/E after out ofcharge will remain the same as mentioned abo e in Para 6.

12.13 Suo Moto Payment of Customs Duty in case of Bonafide Default in export obligation underAdvance/EPCG Authorisation

Authorisation holders (AH) can apply for suo moto payment of customs duty in casecalculation of Customs duty is pending befo the concerned RA for regularization of bonafidedefault in export obligation in the following man

(i) AH should obtain acknowledgement fro the concerned RA of their application showingtheir own duty calculation.(ii) During pend ncy of the said calculation AH can deposit theself calculated duty alongwith interest in c sh by challan (showing relevant particulars) inthe bank at the port where the authorizatio is registered. One copy of the paid challan shallbe submitted to the Customs Authority at th said port which shall update its records;and/or

(iii) They can produce valid duty credit scri before the Customs Authority at the said portfor debit of the own/self-calculated duty am unt. Such scrip should be the one issued underChapter 3 (excluding SHIS, SF IS and AilS crips) in terms of FTP (2009-14) or chapter 3 ofFTP (2015-20) or be a Post-export EPCG duty remission scheme scrip. The debit shall onlybe in respect of goods that are permitte to be imported under the relevant scrip. TheCustoms Authority shall reflect the debit in ustoms records and also suitably endorse it onthe scrip. However, the AH shall pay the in erest in cash in the designated bank at the port

22

\

Where the authorization is registered. On copy of the paid challan shall be submitted to theCustoms Authority at the said port which hall update its records.(iv) On receipt of the excess import Ie er issued by RA after its detailed calculations(indicating inter alia the reported duty eposited/debited and interest paid on self/owncalculation basis, if any), the Customs w uld confirm the actual amount of duty payable forthe default in EO and interest thereon a d, taking into account the actual deposits/debitsalready made, would indicate the balanc duty etc., if any. The AH shall pay these by theabove modes and the Customs Authority hall endorse all the paid challan(s).(d) On receipt of the redemption letter (i dicating, inter alia, details of payments includingamount and mode) from RA, the Cus oms Authority shall reconcile and initiate theprescribed actions for releasing the Bond BG.

Please refer to Circular No. 11/2015 d ted 01/04/2015 regarding the suo moto duty paymentfor bonafide default in export obligation.

1r

13. Imports by 100% EOUs:-

13.1 Registration of EOU

All the 100% Export Oriented Units including STP 1 EHTP etc. will be required to beregistered as EOU in the System before filin of a Bill of Entry. The designated officer shall makedata entry for registration of an EOU. All ve ifications and authentications including all checks todetermine the eligibility of the importer to be egistered as an EOU and for exemption from dutiesshall be carried out before a unit is registered n the System as an EOU.

Following details should be furnished y the EOU for registration.1. EOU type:

I. A - EOU - General

I. B - EOU - Aquaculture

I. C - EOU - Agriculture 1 Floriculture

I. D - EOU - Granite

I, E - EOU - gems and jewellery

I. F - EOU - Others (specify)11- STP

III - EHTP

2. EOUApproval No.

3. Approving Authority

4. Approval date

5. Valid till

6. Importer Exporter Code (IEC)

7. IEC Branch Code.

8. FCC (Assessee's Excise Control Code)

-,9. Gentral Excise office location code

CommissionerateDivisionRange

Separate Registration would need to be mad for each factory (based on the various branch codesof the lEG) in case a 100% EOU has more th n one factory

13.2 Filing of Bill of Entry

Entry of Bond details

(i) In the Annexure 'C' format for decl ration for data entry, S. No. 18 has been added tocapture the details of registration of va ious Bonds including the Bond for 100%EOUs.

(ii) For a Bill of Entry for imports by 100 0 EOU indicate: - "Y" for Bond No if Bond isalready executed with Customs at the point f import; 'C' Cex. Certificate No DT "where the Bond is executed with Central Exci e authorities; and a procurement certificate has beenissued by them and 'N' where neither Bond s executed nor Central Excise Certificate is obtainedbefore presenting the Bill of Entry. Where the ption given is 'N' the system shall require the Bond tobe executed after assessment but before r gistration of B/E for examination & out of charge.Procedure for registration of Bond/B.G. has een separately indicated in para 21.2 of this PublicNotice. The importer should indicate in the f rmat the type of Bond as "EO" for 100% EOUs andindicate details of the Bond No. or the Cent I Excise certificate as the case may be. If Bond orCentral Excise Certificate are not indicated it auld be 'N' i.e. NONE. The data entry operator shallenter the related option Y or C and enter the etails of the Bond or the certificate as the case maybe in the respective field in the system.

(iii) In the field of claim of assessment nor al details shall be indicated. However, in the fields of"Additional information for claiming benefits under specified exemption schemes" in COI.(I) theprescribed Exim code for the relevant sch me related to imports like EOU/STP/EHTP wouldrequired to be indicated. The Exim codes for t e various schemes have already been notified in theHandbook of Procedures issued by DGFT i column No 2. The relevant applicable exemptionnotification No !Year .. " " .with S.No 0 item in the notifications is required to be indicatedagainst the respective item. The data entry 0 erator shall enter the code of EOU against the fieldExim code after entry of Exim code nter notification no /yr & S. No. After completion ofentry of all the items of the Bill of Entry, ache k list will be printed. In the check list against an itemwhere EOU exemption is claimed the words ( OU) & notification no. /yr & S.No. will be printed atthe end of the check list details of Bond indic ting the Bond no. Bond code, amount debited, BankGuarantee debited or the details of certificate f r central excise will be printed

(iv) The importer / Customs broker shall c eck the correctness of the details in the check list &return it to data entry operator for submission f the same in the system. On submission, the Bill ofEntry shall be directed to Group VII for asses ment. An un-assessed copy of the Bill of Entry aftersubmission shall be taken by the importers.

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1J.3 Appraising of EOU B/E.

(i) The importer /Customs broker shall present the un-assessed Bill of Entry along with theBon.ds / certificat~ and other docume.nts su porting the claims ~f a1fsessment under EOU to thedesignated Appraiser / Supdt. for making as essment. The Appraiser] shall recall the relevant Bill of

I

Entry on the screen and complete the asse sment on the system a~er scrutiny of the documents.The system will display EOU Bond details 0 Central Excise certific,te. The appraiser will also beable to view the details of EOU approvals. ,

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(ii) In case the importer has already exe uted the Bond and it tsl registered in the system, thesystem will display the amount debited in e Bond which is equal to the duty foregone. If theappraiser desires to change the amount for ebiting the Bond he can'!select through change optionand change the amount for the Bond debit BG. Where the BG is 10t required the amount in thefield of BG should be entered as 0 (Zer ). The appraiser has the option of removing EOUnotification where the importer is not found to be eligible for the exemption.

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(iii) Where the importer has not furnish d Bond or central excise certificate, the system will,

require the assessing officer to specify the B nd amount / BG amount. The Appraiser shall specifythe Bond & Bank Guarantee amount in syst m. After processing by ~he Appraiser the B/E will beaudited by the Auditor and thereafter process d by the ACIDC. After t~e assessment print of the Billof Entry can be obtained. The details of the ond I BG shall be printed on the Bill of Entry whereneither Bond is debited nor is a central excis certificate indicated, th~ system will print the Bond /BG requirements as specified by the Appraise .

(iv) In case the importer has executed t e Bond with the centra, excise authorities, he shallproduce the procurement certificate issued b the central excise offiger to assessing officer alongwith the un-assessed copy of the Bill of Entry Assessment of Bill of Entry would be done after dueverification of all the concerned documents. ystem would enable rnonitorinq of the movement ofthe goods by monitoring the debits against th bond value/ CX certific,te value through appropriateMIS reports. Under the present set up, the MI reporting is not operational through EOI system andthe same is being done manually by obtaining he re-warehousing certificate from Central Excise.

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(v) After completion of the assessment th Bill of Entry shall be putjto Bond queue for executionI debiting of Bond. Where any duty amount h s been assessed, the dluty shall be deposited in thebank as usual. Unless the Bond Officer compl tes the action of debitin~ Bond in the system, the B/Ewill not be available for registration for examin tion and out of charge. 'i

Procedure for registration of Bond / BG has be n explained in para 21'4 of this Public Notice.14. Availing Exemption under JOBBING S heme

Notification NO.32/97-Cus exempts g ods imported for carryi1g out any job work and re-export subject to conditions specified in the sa d notification. Importers iclaiming the said exemptionwould be required to indicate the relevant E m code and Notificatiorl in the columns "Additionalinformation for claiming benefit under specifie exemptions sChemes"'!1The Bond type "JO" will beindicated in the format for data entry, the Sche e code will be 20 and t~e exemption notification willbe 032/97 item S.NO. 1. On submission print f an un-assessed copy pf the B/E will be taken andpresented to the designated Appraiser along ith all the requisite do~uments. The Appraiser willrecall the B/E on screen for assessment. Appr iser will be able to delet$ the notification to deny theexemption if so warranted, specify the BondI G requirements and mqdify the Bond/BG amounts.The B/E will be audited by the Auditor and proc ssed by the AC/OC. Dejails of notification, Bond/BG

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14A: Availing Exemption under Chapter 3 ~chemes:

-r-,deoits will be printed on respective copies of t~e B/E. The procedure for execution and maintenanceof Bond/BG in the system will be like any other Bond.

The scrips issued under chapter 3 of the FTF 2015-2020 would follow registration as prescribed inpara 12.1(ii). The scrips issued under older F P would follow registration prescribed in para 12.1(i)The other applicable procedures as prescri ed in FTP and Customs notifications, circulars etcwould be same as detailed in para 11 & 12, w erever applicable.

15 EX-BOND Bill of Entry

15.1 This procedure will apply only to those ex-Bond Bills of Entry in respect of which the relatedwarehousing Bill of Entry (Into Bond Bill of E htry) has been processed under ICES (Import) at thesame Customs station. In the Format of Dee! aration at Service Center for data entry, the followingdetails will undergo a change.

Type of Bill of Entry

(H) For Home Consumption

(W) For Warehousing

(X)For Ex-Bond:

Warehouse B/E No ----,DT--- and Warehouse Code

(i) Warehouse Code consists of 4-digit loc ation code; i-digit warehouse type; and 3-digit serialnumber of warehouse, e.g. WFD61001. If 1'0 code is assigned 'other' to be used as code -WFD60001).

INVOICE PARTICULARS

For Ex-Bond

B/E No---------Invoice S. No.----------- in Warehouse B/E item of Import intended to be Ex-Bonded

Item c: uantity of item intended for ex-BondS. No. in invoice~.------------------------------~~------------------------------~

(ii) On out of charge of a Warehouse B/E tt e system will create a ledger of quantity in respect ofall the items included in Warehousing B/E. F;x the purpose of filing Ex-Bond B/E in the systemdetails of Customs broker & the Importer will be entered as usual. In the field of Type of B/E 'X' willenable for entry of Ex-Bond B/E. A window will pop up for Warehouse B/E. No. & date. On entry of

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'\V'vc:rehousing B/E No & date, the system will apture all other details from the Warehousing Bill ofEntry. Invoice S.No. as in the Warehousing BI and against this invoice item S.No. and quantity willbe entered. The system will proportionately de ermine the assessable value. All other details of itemlike the CTH, Customs Notification, CET, Exci e Notification etc. as in the Warehousing B/E will bedisplayed by the system. Tariff Headings and the Notifications can be changed if, so required. Oncompletion of data entry a check list will be ge erated 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 thegoods under ex-Bonding are correct. The che k list after corrections will be returned to the servicecenter operator for submission of the Ex-Bond B/E. On submission the system will generate the B/ENo.

15.2 Assessment

The B/E will be allocated by the syst m to the Assessing Groups on the basis of sameparameters as are applicable to all other ty es of Bs/E. Assessment will also be made by theofficers in the same manner as in the case of ny other type of Bs/E. Where a Warehouse B/E hasbeen assessed provisionally the Ex-Bond B/E will also be assessed provisionally and no separatePO Bond will be required. However, in case f availing of exemption requiring Bond, same wouldneed to be debited as in the case of any Home Consumption B/E.

15.3 Debiting of Bond

After obtaining the print out from Serv ce Centre the importer ICustoms broker will get theBond debited from Bond Section and get suita Ie endorsement on B/E with respect to debit of Bondamount and other details.

15.4 Printing of Assessed B/E and Duty Pay ng Challan

After the B/E has been assessed by t e Appraising Officer, the Assessed copy of the B/Eand duty paying challan will be available for p inting at service center the same should be obtainedby the importersl CHAs from the service cente operator.

15.5 Payment of Duty

Duty will be paid at the designated b nk against a challan of Ex-Bond B/E in the samemanner as in the case of a Home consumption B/E including e-payment.

15.6 Order of Clearance of Goods For Ho e Consumption

(i) After payment of duty and completing a yother requirement of debiting of Bond, license etc.the assessed Ex-Bond B/E along with al other documents should be presented to theSuperintendent authorized to give Out of Ch rge of the Ex-Bond B/E. The Superintendent shallverify that:-

a) The particulars in the Ex-Bond B/E corre pond to the Bond register maintained in the BondSection;

b) The goods are being cleared within the va idity period of Bond, interest (amount of interest willnot be calculated by the system, therefore sho Id be calculated manually) if any on the Warehousedgoods as chargeable under Section 610f the Custom Act 1962 as per the rates specified underSection 47(2) of the Act ibid and/or any char es including fine/penalty payable as provided underChapter IX of the Customs Act, 1962 have bee paid;

c) The rate of duty has not undergone any ch nge after assessment and the out of charge. In caseany change has taken place after assessment in the tariff or exemption structure having bearing onassessment the B/E will be referred to the c ncerned AppraiserlSuperintendent for re-confirming

"C(;l rectness of assessment. The AppraiserlS perintendent will re-assess the B/E, if so required. Thesystem after re-assessment will generate dut challan for differential amount which will be printed atthe service center and duty will be paid at the designated bank.

(ii) After satisfying the requirements relat ng to clearance of the goods the Superintendent willgive out of charge on the system. After out a charge the system will generate two copies of the ExBond B/E. One copy is for the importer a d the other copy will be for the Bond Section. Noexchange control copy will be generated for X-Bond 8/E. The system will also print along with B/Ethree copies of Order of Clearance (O/C). On copy of the OIC will be retained by the Bond Section,one copy will be retained by the officer contr IIing the Warehouse and the last copy will be for theWarehouse Keeper. Column for number of p ckages in the OIC will be blank. The Superintendentgiving out of charge will endorse on the hard opies of the O/C package serial numbers and numberof packages to be cleared against the respe tive Ex-Bond B/E and will put his signature with hisoffice seal on the copies of OIC and also on t copies of Ex-Bond B/E.

In terms of Boards Circular No.47/2002 paym nt of interest before extension of warehousing periodcan be captured in the system. Benefit of any nterim interest so paid will be available on the last Ex-Bond BE related to that particular warehouse E.

16. Bonds! Undertaking! Re-Export Bond or Conditional Exemptions

Where the benefits of exemption un r a notification is subject to execution of End useBond, Undertaking or Re-export Bond, it woul be necessary to register the respective type of Bondin the system before filing of the B/E. The Bo d will be registered by the importers specifically for anotification. Details of the Bond in respect of ach notification should be furnished at S. No. 18 inthe Format for declaration at Service Centre for data entry of B/E. The system will automaticallydebit the respective Bond for amount of duty f regone on the basis of claim of exemption made foritems in the B/E under a notification. For this p rpose a directory has been created in the system forthe notification and S.No. of item in the no ification which require execution of end use Bond,undertaking or re-export Bond for availing exe ption. Exemption under such notification will not bepermitted by the system if respective Bondlun ertaking number has not been entered at the time ofdata entry of 8/E. Therefore, all the impo ers who are claiming benefits of such exemptionnotifications should get respective Bond acce ted and registered in the system as continuity Bondof that category in respect of each notification eparately.

The Bond registered for one notitic tion cannot be utilized for another notification.

Bond Codes for the types Bond are as under

Bond codeBond type

End use Bond EU

Undertaking UT

Re-export Bond RE

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"'It. Certificate from Central Excise Auth rities

(i) Where the exemption notification rovides for production of a certificate from thejurisdictional Central Excise authorities in ter s of Customs (Import of Goods at Concessional Rateof Duty for Manufacture of Excisable Goods) ules, 1996, the same should also be registered in thesystem. For this purpose, the certificate obtai ed from the central excise office shall be produced tothe Appraising Officer, before filing the B/E. T e Appraiser/Superintendent shall register the same inthe system in the same nds are registered. The system will generate theregistration number. This registration numb should be communicated to the importer and theoriginal 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 s ould be used. The certificate shall be utilized againstall such notifications requiring Central Excise ertificate. At the time of assessment the officer mayverify details of goods covered by the certifica e and B/E on the basis of original certificate retainedin the group. A print out of statement of items assessed on the basis of certificate can be obtainedfor reference to concerned Central Excise aut ority.

18. Certificates/NOC from other Authori ies- Indian Customs Single Window Project:

Importers shall electronically file the ustoms clearance documents at a single point onlywith the Customs. The permission required, i any, from other regulating agencies will be obtained

ving to separately approach these agencies. Thee obtained through Indian Customs Single Windowmessage exchange with FSSAI/DPPQ&S (as per

OC on ICES for use by Drug Controller/Animalnd lab Module in ICES for use by CRCl, Textile

online without importers/Customs brokers hrequisite permissions/NOC/Test Reports willProject. The same will be obtained throughCircular No. 09/2015 dated 31/03/2015),QuarantinelWild Life Crime Control BureauCommittee and other agencies.

Please refer to Circular No. 03/2016 dated 03/02/2016 regarding Indian Customs SingleWindow Project extending to other locations a d Participating Government Agencies.

Certain notifications require certificat s for eligibility of exemption from various otherorganizations like Ministry of External Affairs, Defence etc. Such certificates can be entered in thesystem under the category of Misc. Certificate = 'MC'. The following details will be entered;MC number and date

Issuing authority and address

Such certificates can be viewed by Assessi g Officer and also will be printed on the B/E forverification in the Shed/Docks.

19 Closure of Bond I Undertaking

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The Bond or undertaking would be closed by the AC/DC. When the conditions of theBond/undertaking are complied with, the AC/ C will enter the Bond No., the system will display allthe Bs/E and related Item S. Nos. in respect f which the Bond has been debited. If the conditionsof the Bond have been satisfied, the option to close the Bond may be exercised item by item. Whenall the items against which respective Bon has been debited are closed, the Bond can becancelled. However, if the Sr No. of items ar closed and the Bond is not cancelled the same willcontinue to be used if there is a balance in B nd amount and validity period has not expired. All thedocuments on the basis of which the items a closed and the Bond is cancelled will be kept in therelated Bond file for the purposes of record.

20 Assessment of Goods under Chapt r 55 of Customs Tariff

(i) In case of goods of a/foresaid Cha ter, under certain sub-headings where the duty ofCustoms under the First Schedule to Custom Tariff Act, 1975 is chargeable on the basis of valueor weight in Kgs. or area in SOM of the textile fabrics covered under the said sub-headings and theduty chargeable will be the highest among the duties so determined on the basis of abovementioned three parameters. It is therefore, ecessary to capture qty. in Kgs. and also the qty. inSOM in addition to the value of such goods. rovision has been made in the system to enter qty inKgs. and qty in SOM in respect of above sub- eadings. The system will calculate duty on value, onKgs. & on SOM and will determine the highe t among the three amounts. The highest amount willbe taken for levy of duty. 40 B.1 of Annexure ma be filled u accordin I .

(ii) In case quantity of goods in the invoic is in Kgs. as declared in Table 'A' under 'Details ofDescription of Items', co!. (3) in the table B1 of Annexure C should be left blank and indicate only qtyin SOM in col. (4) above. Similarly, if the invoic qty. is SOM then indicate only qty. in Kgs. in co!. (3)and col. (4) be left blank.

(iii) However, if the qty. in the invoice is in nits of measurement other than Kgs. or SOM, in thatcase the qty. in Kgs. and SOM should be iridic ted in columns (3) & (4) respectively.

21 Bond Management System & Processin Of Bills Of Entry Relating To Goods

21.1 Bond Management System.

(i) ICES contain centralized Bond Secti n, which will be responsible for maintenance ofdocuments related to Bonds, Bank Guarantee and Undertakings. Concerned AC/DC shall handlethe Bonds. The Bond section will be responsibl for the following:

Registration of Bonds/undertakings, Ba k Guarantees, Sureties

Debit and Credit of Bonds for EDI B/Es nd Manual B/Es

Closure of Bonds, Bank Guarantees

Enhancements

Generating data for Issue of recovery n tices

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~,

Generating data for Issue of reminder

Generation of MIS reports

(ii) The Revolving I continuity and the S ecific Bonds will be registered and maintained in theBond Section. The Appraising Officer deter ines the Bond requirement. The type and the amountof Bond are decided by the Appraising Ottic r and are approved by the Assistant Commissioner.However system will assist in determining t e type of Bond I BG and value. Bond requirementdetails will be printed on the BE after the ass ssment. The details include the type