DIST. RAIGAD, MAHARASHTRA

F.NO. EDI-69 /02-03 JNCH Date:11/06/03

Public Notice No._49/2003

Sub: Processing of Bills of Entry under ICES (I) relating

to EX- BOND Bs/E –Reg.

Attention of all Importers, CHAs and Members of the trade are invited to the Public notice no. 59/98 dtd. 11.11.98 regarding computerized processing of Bs/E under ICES and to the Public notice no. 82/02 dtd.28.11.02 where some Bs/E are still not covered under EDI and for which manual processing of Bs/E is still being continued.

Following the introduction of new modules in ICES in import it is hereby informed that the Bs/E relating to Ex-Bond Bs/E will be processed under EDI system. Effective date of the public notice will be notified in due course.

2) EX-BOND Bill of Entry

This procedure will apply only to those Ex-bond bills of entry in respect of which the related warehousing bill of entry has been processed under ICES (I) at the same Custom House. In the format for declaration at Service Center for data entry, the following details will undergo change only in respect of:

Sl.no. ‘5’ Type of Bill of Entry

(H) Home Consumption

(W) Warehousing

(X) Ex-bond: Warehouse B/E No.-------------DT.------

Warehouse Code

(Warehouse Code consist of 5 digit location code 3 digit S.No. of warehouse i.e. INNSA001. If no code is assigned ‘other’ to be used as code)

List of codes of all the existing warehouses prepared by this Custom Houses is enclosed as annexure - A. When a new warehouse is opened, the code for the same will be notified separately.

3) INVOICE PARTICULARS

For Ex-bond B/E

Invoice S.No

in EX-bond B/E

Item of Import intended to be Ex-bonded

Item S. No in invoice				Quantity For Ex-Bonding
Item S. No in invoice				Quantity For Ex-Bonding
1	2	3	4	5	6	7	8	9	10	11	12	13	14	15	16	17

On out of charge of a Warehouse B/E, the system will create a ledger of quantity in respect of all the items included in the WH B/E. For the purpose of filing Ex-bond B/E in the system, details of CHA & the Importer will be entered as usual. In the field of Type of B/E ‘X’ will enable for entry of Ex-bond B/E. A window will pop up for Warehouse BE. No. & date. On entry of W/H BE No. & date, the system will capture all other details from the W/H bill of entry. Invoice Sl.no. as in the Warehouse B/E and against this invoice, item Sl.no. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, and C.Ex. Notification etc. as in the W/H B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if so required. On completion of data entry a checklist will be generated by the system against the respective Job. No. The importer should ensure that the details of invoice Sl.no, item Sl.no. and the quantity of the goods under ex-bonding are correct. The checklist after corrections if any will be returned to the service center operator for submission of the Ex-bond B/E. On submission the system will generate the B/E No.

4) Assessment

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

5) Printing of assessed B/E and duty paying challan

After the designated group has assessed the B/E, the assessed copy of the B/E and duty paying challan will be available for printing at service center and the Importers/ CHAs should obtain the same from the service center operator.

6) Payment of duty

Duty will be paid at the designated bank against a challan of Ex-bond B/E in the same manner as in the case of a Home consumption B/E.

7) Order of clearance of goods for home consumption

After payment of duty and completing any other requirement of debiting of bond, license etc. the assessed Ex-bond B/E along with all other documents should be presented to the Supdt. Of Customs in Bond Dept. authorized to give Out of Charge of the Ex-bond B/E. The Supdt. Of Customs shall verify that: -

i) The particulars in the Ex-bond B/E correspond to the bond register maintained in the Bond Section;

ii) The goods are being cleared within the validity period of bond, interest (amount of interest will not be calculated by the system, therefore should be calculated manually) if any on the Warehoused goods as chargeable under section 47(2) and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid;

iii) The rate of duty has not undergone any change after assessment and the out of charge. In case any change has take place after assessment in the tariff or exemption structure having bearing on assessment the B/E will be referred to the concerned Assessing Group for re-confirming correctness of assessment. The Assessing Group will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount, which will be printed at the service center, and duty will be paid at the designated bank.

After satisfying the requirements relating to clearance of the goods the Supdt. Of Customs in Bond Dept. will give out of charge on the system. After out of charge the system will generate two copies of the Ex-bond B/E. One copy is for the Importer and the other copy will be for the Bond Section. No ex-change control copy will be generated for EX-bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). The Bond Section will retain one copy of the O/C, the Preventive Officer/ Supdt. Controlling the Warehouse will retain one copy and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Preventive Officer/ Supdt. in charge of the W/H, who is giving physical clearance of the goods will endorse on the hard copies of the O/C, item serial numbers and number of packages to be cleared against the respective Ex-bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of the Ex-bond B/E.

Any difficulties faced in the implementation of the Public Notice may be brought to the notice of the concerned Jt.Commr. / Addl.Commr. of Appraising Group/ Bond Dept.. For systems related problems, the Trade may approach EDI help desk at PUB Bldg. (Ph.No.27241827) as per PN.no.53/2002 dtd.9.8.02.

Sd/-

(R.SHARMA)

COMMISSIONER OF CUSTOMS (IMPORT)

JAWAHARLAL NEHRU CUSTOM HOUSE

Attested by

( S. K. RAHMAN )

Jt. Commissioner of Customs,

EDI Section.