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Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be...

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Page 1: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.
Page 2: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Customs Clearance of Export cargo

Page 3: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Customs Clearance of Import Cargo

Page 4: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Examination of Export GoodsAt the gate way port of export relaxed regime of

examination

No examination for factory /ware house stuffed goods before the central Excise / Customs officer unless the seals are found tampered.

No examination in case of free shipping bills i.e. where there is no export incentive.

Low percentage examination (Normally less than 10%) in case of incentive/ export obligation shipping bills.

Page 5: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

EDI system is being introduced at all the major Ports / LCS etc.

Under new EDI system declaration in prescribed format are to be filled, either online through ICEGATE or through the service centers of customs.

After submission of data to the system, it generates a shipping Bill number, which is endorsed on the printed check list.

For export items which are subject to export cess, the TR-6 challans for cess is printed and given by the services centre to the exporter /CHA immediately after submission of shipping Bill.

ICES 1.5 (Indian Customs EDI system)

Page 6: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

E-paymentE-payment facility at Customs locations is

available through more than one authorized bank at Customs locations having ICES facility.

Besides expediting the process of payment of duty and clearance of imported goods, the facility of e-payment has resulted in reduction of transaction costs.

Page 7: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Procedure for e-payment of Customs dutyA centralized application called Indian Customs EDI System (ICES 1.5)

and E-payment facility has been extended to all ICES locations from more than one authorized bank.

To avail E-payment facility a person must open an INTERNET ACCOUNT.

At Custom E-Payment Gateway (CEG) at ICEGATE (www.icegate.qov.in) the users who are already registered with ICEGATE will automatically be able to avail the facility of e-Payment as REGISTERED USER without any further registration process, unregistered user with the ICEGATE can also avail e-payment facility as an UNREGISTERED USER from the ICEGATE home page.

Page 8: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

On successful payment, a cyber receipt will be generated by the bank for successful transaction

The user must come back to the ICEGATE site to complete the transaction;

After e-payment is made at CEG, ICEGATE will send the payment particulars to the ICES. Thereafter, the Bill of entry shall automatically move to the examination queue;

The Importer/CHA need not produce any proof of payment for the clearance of goods in case of e-payment.

Procedure for e-payment of Customs duty

Page 9: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Shipping Bill Particulars to be given in Shipping Bill:

It is the responsibility of the exporter to declare correct particulars, such as number of packages, shipping mark, weight, description and value of the goods to be attested by them (Customs).

As the clearing Agent’s Staff has to sign the Shipping Bill on behalf of the exporter, he must ensure that these particulars are given in the documents supplied by Exporter viz., invoice, packing list etc., and these are duly signed by him.

In case of Drawback Shipping Bill, rate and amount of drawback, serial and schedule number of item should be declared in the Shipping bill.

Page 10: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Processing of Shipping Bill –EDIUnder EDI system, declarations in prescribed format are to be filed through

the Service Centers of Customs.

A checklist is generated for verification of data by the exporter/CHA. After verification, the data is submitted to the System to generate a Shipping Bill Number, which is endorsed on the printed checklist and returned to the exporter/CHA.

For export items which are subject to export cess, the TR-6 challans for cess is printed and given by the Service Center to the exporter/CHA immediately after submission of shipping bill. The cess can be paid on the strength of the Challan at the designated bank. No copy of shipping bill is made available to exporter/CHA at this stage.

Page 11: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Types of Shipping BillsWhite shipping bill for export of duty free goods

Green Shipping Bill for export of goods under claim for duty drawback

Yellow Shipping Bill for export of dutiable goods

Pink Shipping Bill for export of duty free goods ex-bond

Page 12: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

System Appraisal of Shipping Bills. In many cases the Shipping Bill is processed by the system on the basis of

declarations made by the exporters without any human intervention.

In other cases where the Shipping Bill is processed on screen by the Customs Officer, he may call for the samples, if required for confirming the declared value or for checking classification under the Drawback Schedule.

Page 13: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Status of Shipping Bill The exporter/CHA can check up with the query counter at the Service

Centre whether the Shipping Bill submitted by them in the system has been cleared or not, before the goods are brought into the Docks for examination and export.

In case any query is raised; the same is required to be replied through the service centre or in case of CHAs having EDI connectivity through their respective terminals.

The Customs officer may pass the Shipping Bill after all the queries have been satisfactorily replied to.

The check list and the declaration along with all original documents is retained by the Appraiser concerned.

Page 14: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Generation of Shipping BillsAfter the “let export” order is given on the system by the Appraiser, the

Shipping Bill is generated by the system in two copies i.e. one Customs copy, one exporter’s copy (E.P. copy is generated after submission of EGM).

After obtaining the print out the appraiser obtains the signatures of the Customs Officer on the examination report and the representative of the CHA on both copies of the Shipping bill and examination report.

The Appraiser thereafter signs & stamps both the copies of the shipping bill at the specified place.

Page 15: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Its objective is to grant assured facilitation to importers who have demonstrated capacity and willingness to comply with the laws customs department is required to implement.

Accredited clients Program (ACP)

Page 16: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Self assessment has been introduced for the export and import of goods since 2011.

An importer/ exporter shall self assess the duty leviable on such goods.

Self Assessment

Page 17: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Customs house Agent

In order to assist importers and exporters, the services of Customs House Agents, duty licensed by Commissioner of Customs, are available at international ports and airports.

Page 18: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Duty Draw Back

All Industry rate

It is fixed by the Govt. based on average consumption pattern of inputs and duties as suffered thereon as well as tax on input services. The schedule is notified every year.

Brand RateIf an exporter’s

goods don’t figure in all Industry rate Drawback schedule or the all industry rate is less than four fifths of the input duties / taxes paid by him, he can apply to the jurisdictional commissioner of central excise for fixation of brand rates for his goods

Rebate of duty chargeable on any import or excisable material or taxable services used as input services in the manufacture of goods exports.

Page 19: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.
Page 20: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.
Page 21: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Export/ Import Policy & Procedures

Page 22: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Export/ Import Policy & Procedures

Page 23: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Export/ Import Policy & Procedures

Page 24: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Export/ Import Policy & Procedures

Page 25: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Export/ Import Policy & Procedures

Page 26: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Export/ Import Policy & Procedures

Page 27: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Citizen Charter Citizen Charter is the declaration of our mission, values and Standards to

achieve excellence for the benefit of trade, industry and other stakeholders with a view to encourage voluntary compliance

Control on cross border movement

Combating revenue evasion, frauds etc.

In order to improve the delivery of Customs services, SEVOTTAM has been formulated to incorporated ISO standards.

Page 28: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Acknowledge all written communications immediately and in no case later than 7 working days.

Convey decision on matters related to declaration or assessments within 15 working days.

Dispose of a refund claim within 3 months.

Remit drawback within 7 days .

Clear the goods, for export, within 24 hours, for import within 48 hours where declaration relating to any consignment is complete and correct,.

Citizen Charter Standards

Page 29: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

Complaints and Grievances RedressalA Public Grievance Officer has been designated in each Customs House/

Commissionerate

Prompt acknowledgement of complaints within 48 hours and attempt to provide final replies within 30 days, if not possible an interim reply shall be furnished.

If remedy offered is not satisfactory, an appeal can be filled with the Commissioner, Chief Commissioner.

Page 30: Customs Policy & Procedures. Documents required for clearance of export goods 1.Shipping Bill, to be presented electronically unless permitted otherwise.

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