OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT),
EDI SECTION, JAWARHLAL NEHRU CUSTOM HOUSE,
NHAVA SHEVA, URAN,
F.No.EDI- 02/2009 JNCH Dated:- 17.02.2009
PUBLIC NOTICE NO.08/2009
Subject: Procedure for
payment of Customs Duties by debit in DEPB scrips and
reward scheme scrips for imports
under EPCG Scheme w.e.f. 01.01.09 as
per FTP Para 4.3.1 and HBP
System – (ICES) – regarding.
Attention
of the trade is invited to the Public Notice No.42/02 dated 11.07.02 issued by the Commissioner of
customs, regarding computerized
processing of all type of Bills of Entry under the Indian Customs EDI system
for imports (ICES/Imp). In terms of para 4.3.1 of
Foreign Trade Policy 2008-09, DEPB scrips can be
utilized for payment of duty against imports under EPCG scheme w.e.f. 01.01.09. Further, in terms of
2. Existing Procedure for payment of
duty against imports undr EPCG Scheme on the ICES is
as follows:
(a) After the assessment is completed, ICES sends a challan message electronically to
the designated bank. Simultaneously print out of the TR-6 challan (in 4 copies) is
generated by the ICES for the importer/CHA along with the assessed copy of the
Bill of Entry. For ICEGATE users, the challan message is also communicated
through ICEGATE by e-mail. The challan information is also made available at
ICEGATE to enable the users to make e-payment of duty.
(b) The importer/CHA physically present all the four copies of the TR-6 challan at the designated bank along with the monetary instruments (cash, demand draft, pay order, instruction of debit of bank account at the designated bank etc.)for payment of duty.
(c) The bank enters the particulars of receipt of the amount in their system and return two copies of TR-6 challan to the CHA/importer duly stamped and signed. The bank retains two copies of the TR-6 challan.
(d) After receipt of the duty, the bank system conveys this information electronically to ICES. The ICES permits registration of goods, which is a prelude to Customs examination, only after receipt of electronic payment confirmation from designated bank.
(e) The stamped challans are then presented, along with other documents for registration of goods for examination.
(f) Facility of e-payment of duty is also available through ICEGATE (www.icegate.gov.in).
3. Procedure after implementation of
software patch for payment of duty from DEPB/duty credit scrips
against imports under EPCG scheme on the ICES.
(a)
After
the assessment is completed, ICES would send a challan
message electronically to the designated bank. Simultaneously, a printout of
the TR-6 challan (in 4 copies) is generated by ICES
for the importer/CHA along with the assessed copy of the Bill of Entry. For
ICEGATE users, the challan message is also
communicated through ICEGATE by e-mail or for e-payment.
(b)
The challan would be generated for duty on all items (EPCG as
well as non EPCG) in the Bill of Entry. The importer/CHA would have the
following options:
(i)
To pay
duty at bank or through e-payment facility available through ICEGATE (www.icegate.gov.in)
(ii)
To approach
the Appraising Officer for debit of duty assessed on EPCG items in full or in
part, from DEPB/duty credit scrips. In all such cases
the Importer/CHA would provide a written request to the Appraising Officer
indicating the relevant details as per Annexure’A’ to
the Public Notice. However, this option will be available only within
interest free period in terms of Section 47(2) of the Customs Act, 1962 i.e.
not exceeding five days excluding holidays.
(c)
If
option (ii) is exercised, then System would display the duty assessed only on
EPCG items to the Appraising Officer for debit from DEPB/duty credit scrips. Only those duties would be displayed for debit, for
which payment is otherwise permitted from DEPB/duty credit scrips.
(d)
In case
of debit of entire duty of Bill of Entry from DEPB/duty credit scrips, Bill of Entry would move for registration of goods,
prior to Customs Examination. The Importer/CHA can obtain a revised print of
Bill of Entry from Servic Centre which would contain
details of the duty debit made from Scrips.
(e)
In case
only part of the duty of Bill of Entry is to be debited from DEPB/duty credit scrips, System would generate duty challan
with the same challan number for the balance amount
for payment through bank. The challan information is
also made available at ICEGATE to enable the users to make e-payment of duty.
The Importer/CHA can obtain fresh print of Bill of Entry from Service Centre
which would provide the duty debit made from DEPB/duty credit scrip as well as challan for the balance amount.
(f)
After
receipt of the duty as per challan for balance
amount, as before the bank would convey this information electronically to
ICES.
(g)
All
other procedures would remain unchanged.
(SANJEEV
BEHARI)
COMMISSIONER OF CUSTOMS(IMPORT)
JNCH, NHAVASHEVA.
To
1) All the concerned
2) BCHAA
3) FIEO
Copy to:
1) The Chief Commissioner of Customs, JNCH, Nhavasjeva
2) The Commissioner of Customs (Export), JNCH, Nhavasheva
ANNEXURE ‘A’
Request for debiting duty from DEPB/Duty Credit Scripts
1. B/E. No. & date
2. Details of DPB/duty credit scrip to be
debited:
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Sr.No. |
DEPB/otherscrip registration no. |
Date of registration |
Amount to be debited |
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Name
and signature of authorized signatory