GRAMS : ‘CUSTOMS’ PABX: 2345541

TELEX : 41-7534 CUS-IN FAX : 2342429

GOVERNMENT OF INDIA

OFFICE OF THE COMMISSIONER OF CUSTOMS ( AIRPORT)

AIR CARGO COMPLEX : MEENAMBAKKAM : CHENNAI – 27.

F.No. S.Misc/177/97 Pt.V EDI-ACC Date:26/11/99

PUBLIC NOTICE NO. 163/99

SUB: Computerised processing of DEPB, 100% EOU and EPCG

Shipping Bills under the Indian Customs EDI System

(Export) at Air Cargo, Chennai.

***************

Attention of Exporters/Importers/CHAs and all other concerned is drawn towards Public Notice No.51/97 dated 27/11/97 vide which trade was informed regarding computerised processinsg of all the White Shipping Bills, Drawback Shipping Bills and DEEC Shipping Bills at Air Cargo, Chennai. Now shipping bills under DEPB, 100% EOU and EPCG schemes will also be processed under the Indian Customs EDI System (Exports) at Air Cargo with effect from 16/12/99. The procedure for processing of shipping bills will be same as already informed to the trade vide above Public Notice except following changes:

2. All the exporters exporting goods under DEPB, 100% EOU and EPCG schemes will be required to get their Importer Exporter Code Number registered in Customs EDI System (if not already registered) before filing shiping bills. The exporters will file details in the revised form at of Annexure ‘A’ after incorporating the changes indicated in Annex I. It may be noticed that for EPCG (Green) Shipping Bills i.e. with drawback the details would be filed in the revised format of Annexure B after incorporating changes as indicated in Annexure II to this Public Notice. In case of DEPB Shippping Bills exporter/CHAs are also required to file details as per declaration as per “Annexure F” in the format annexed to this Public Notice at the time of goods arrival, apart from the particulars in Annexure C to Public Notice No.51/97. For 100% EOU goods the examination particulars would be filed as per Annexure C1 to this Public Notice.

DEPB

3. While filing information as per revised format of Annexure A exporters are required to ensure that correct Group Code No. of the goods being exported and the item No. of relevant group is clearly mentioned in column 20 (item-wise details). For item No. 49 of Group Code No.83 (Electronics) value cap has been fixed at Rs.100/- for video cassettes and Rs.35/- for audio cassette, the exporters exporting video cassettes are required to mention Sl.No.49(A) and those exporting audio cassettes are required to mention Sl.No.49 (B). Wherever the item No. is alpha-numeric like 70(i), 70(ii), 70(iii) etc. in Group Code No.61 (Engineering) or 38(A), 38(B), 38(C), 38(D) in group code No. 62 (Chemicals), the exporters / CHAs are advised to fill Item No. in the same manner as given in the Public Notices issued by D.G.F.T.

4. DEPB Credit in respect of item No.37(A),37(B),37(C),37A(A), 37A(B),37A(C) and 37A(D) of Group code No.62(Chemicals) are 75% of credit rate for the relevant bulk drug. For proper calculation of DEPB rate, exporters /CHAs are advised to claim export under Sl.No.37(A) if they are exporting injections and thereafter mention S.No. of Group Code 62 of the bulk drug of which such injections have been made. The system will calculate 75% of the DEPB rate of such bulk drugs formulations of which are being exported. For example, if an exporter is exporting injections of aminophylline, in column 20 of Annexure-A they should mention S.No.37(A) and thereafter Sl.No.8 so the system calculates 75% of 18% that is 13.5% credit in respect of injections of aminophylline. However if the formulation being exported are made of two or more bulk drugs, the trade is informed that manual Shipping Bills have to be filed as the system cannot process such Shipping Bills.

5. As already informed to the trade, filing of GR1 will not be required in cases where exports are being handled through Indian Customs EDI System (Exports). Therefore with effect from 16/12/99 the exporters exporting goods under DEPB Scheme will not be required to file GR1 form but only a declaration in form SDF as is being done in drawback cases and white Shipping Bills. The format of SDF has already been circulated vide Public Notice No. 163/98 dated 14/10/98. For the purposes of negotiating the export documents through authorised dealers, the exporters will be given an additional copy of Shipping Bills marked as “Exchange Control Copy” duly authenticated by Appraiser of Customs. However, they have to submit certificates from their bank(s) as per format (circulated vide Public Notice No.163/98 dated 14/10/98) to the effect that they are maintaining account in the said bank and indicate the Branch Code No. of the bank as well as their account number in the bank. The details about their bankers will be fed in Customs computer before processing of the Shipping Bills.

6. All the DEPB shipping bills having FOB value less than Rs.5 lakhs and / or DEPB rates less than 20% will be assessed by Appraiser (DEPB cell). However, the Shipping Bills having FOB value more than Rs.5 lakhs and/or credit rate 20% or more will be processed by A.C / D.C (Export). Any query at the time of processinsg by Appraiser ( DEPB Cell) or A.C. / D.C. (Export) may be obtained from the Service Centre and reply to the query has to be furnished through Service Centre.

7. If the Group Code No., item No. and FOB value declared is accepted by the Superintendent / Appraiser (DEPB Cell) or Assistant / Deputy Commissioner (Export), goods may be brought and entered in the system. The examination report will be fed by the examining officer and ‘Let Export’ order will be given by Appraising Officer (Examination) in the EDI System. Five (or seven) copies of Sipping Bills will be printed for the purpose mentioned against each as under:

(i) Customs copy : For record of Customs

(ii) Exporter’s copy : For record of exporter

(iii) E.P. Copy : For obtaining DEPB Licence from

office of DGFT

(iv) DEPB copy : For use in the import cell of this

customs station for registration of

licence.

(v) Exchange control Copy : For negotiating the export documents

in Bank

In case of ICDs two additional copies would be required namely :

(vi) TR1 copy : For transporting goods upto sea ports (vii) TR 2 copy : For obtaining proof of loading on board

8. There is a provision for changing the Group Code No./Item No./Value for DEPB credit purposes and such changes will be reflected in the print out of the Shipping Bill. Such changes may be done by Appraiser (DEPB Cell), A.C./ D.C (Export) as well as by Appraiser (Examination). The credit will be allowed by the DGFT at the rate/value (for credit purposes only) as approved by Customs. The EP copy of the Shipping Bill shall be used by the exporters to obtain DEPB licence from DGFT.

9. In case, the exporter for credit purposes accepts the lower value as determined by Customs, such lower value will be entered by Appraiser (DEPB Cell), A.C./D.C(Exports) or Appraiser (Examination) for each item(s).Printout of Shipping Bills at item level will indicate for FOB value as well value for DEPB credit purpose. Exporters are required to apply for the DEPB Licence at the FOB value accepted by Customs and not the value declared by them. However, as DEPB is issued on the basis of exchange rate applicable on the date of realisation, exporters are advised to apply for DEPB Licence at the value accepted by Customs at the time of export multiplied by exchange rate as per Bank Realisation Certificate.

10. In case the Exporter does not accept the value determined by the Customs, the exports will be allowed provisionally after taking samples for market enquiry. The words “NOT VALID FOR DEPB” will be printed on all the copies of the Shipping Bill and the exporter will not be eligible for DEPB licence against provisionally assessed Shipping Bills. In such cases, EP copy of Shipping Bill will not be printed and only 4 copies will be printed. (6 copies in case of ICDs). However, market enquiries about value will be conducted in such cases and either after issue of the Show Cause Notice the market value will be determined or may be accepted by the exporter on his own. In such cases where samples are drawn subject to market enquiry the copy of Shipping Bill for claiming DEPB will be generated after determination of value on the basis of market enquiry and handed over to the exporter duly signed by Appraiser/ Superintendent of Customs. In such cases wherever market value has been found to be less than twice the credit claimed, the market value will be mentioned in the EP copy of Shipping Bill as under:-

‘Market value of the goods is Rs. And credit not to

exceed 50% of the market value’.

Samples may also be drawn for other purposes such as Chemical Test, DEPB entitlement etc. The procedure of Provisional Assessment shall be applicable mutatis mutandis to above cases as well and the cases will be finalised after necessary reports etc. are received and unprinted copy of shipping bill meant for DEPB licence shall be released thereafter for printing.

11. Registration of DEPB Licenses: The DEPB licences in respect of exports made from this Customs station will be required to be registered at the same station. Before registration, the concerned officer will verify the Shipping Bill(s) in the Licence from the computer to ensure that exports have been effected and value mentioned is as determined by Customs at the time of export. In cases of ShippingBills assessed provisionally, the verification will not be possible because Shipping Bill will not be in verification queue. The exporters are advised to obtain licences for the items exported under DEPB scheme and not for non-DEPB items. If the lower value for credit purposes has been accepted at the time of export, the licences, shall be obtained only for such lower value and not for FOB value declared in Shipping Bill or as per bank realisation certificate. Similarly, in cases where market value of the goods is less than twice the credit availed, the licence shall be obtained for 50% of the present market value of the goods. The computer at the time of registration of licence will calculate admissible credit on the basis of exchange rate on the date of realisation of export proceeds (as per bank realisation certificate) for DEPB items only and at Customs approved value at the time of export. If the amount of licence is more than the amount of credit calculated by the system, it will not be possible to register a licence and reference will be made to DGFT for correction of amount of credit. If the amount of credit as per Customs Computer matches with the credit as per DEPB licence, computer will generate print out regarding verification of the exports giving details like Shipping Bill no, date, rate of credit, FOB value as approved by Customs and amount of credit etc. DEPB licence will be registered on the basis of printout of verification report duly signed by the A.C/D.C (Export). If a DEPB licence is having Shipping Bills exported from other ports in the same city, the exporter can get the licence registered at any of the ports from where he intends to import the goods in the city after verification about exports from other ports from where exports were effected.

100% EOU SCHEME

12. The exporter can get the export goods examined by Central Excise / Customs Officer at the factory even prior to filling of Shipping Bill. He shall obtain the Examination Report in the form annexed as Annexure ‘C-1’ to this Public Notice duly signed and stamped by the Examining Officer and Supervising Officer at the factory. However, where the goods are removed from the factory under AR-4, Annexure ‘C-1’ will not be insisted upon for a period of one month from the date of issue of this Public Notice. There after details in Annexure ‘C-1’ would be necessary. The export invoice shall also be signed and stamped by both the officers at the factory. Thereafter the goods shall be brought to the concerned Customs Warehouse for the purpose of clearance and subsequent “Let Export”. The exporter / CHA shall present the goods for registration along with Examination Report in Annexure ‘C-1’ (copy enclosed)/AR4 Export Invoice duly signed by the Examining Officer and Supervising Officer at the factory, check list, declaration in modified form Annexure ‘A’, Annexure ‘C’ and other documents such as document of transportation, AR-4 form etc. to the Inspector in the concerned warehouse. After registration of goods, the shipping bill will marked to an Inspector for verification of documents and seal. If seal is found intact the Shipping Bill will be recommended for LEO which will be given by the warehouse Superintendent/Appraiser. However, if seal is not found intact, the goods will be marked for examination and LEO will be given if the goods are found in order.

EPCG SCHEME

13. All the exporters intending to file Shipping bills under the EPCG scheme to first get the EPCG licence registered with the Export............... Section. For registration of EPCG licence the exporter / CHA shall produce the xerox copy of EPCG licence to the Service Centre for data entry. A printout of the relevant particulars entered will be given to the exporter / CHA for his confirmation. After verifying the correctness of the particulars entered, the said printout will be signed by the Exporter. Thereafter, the original EPCG licence alongwith the attested copy of the licence and the signed printout of the particulars shall be presented to the Superintendent / Appraiser EPCG Cell. The Superintendent / EPCG Cell would verify the particulars entered in the computer with the original licence and register the same in the EDI system. The registration number of the EPCG licence would be furnished to the exporter / CHA, who shall note the same carefully for future reference. The said registration number would need to be mentioned against respective items on the modified declaration form in Annexure ‘A’ or ‘B’ filed, for data entry of the Shipping Bill, at the for .... export of goods. All the EPCG Shipping Bills would be procesed on screen by the Superintendent / Appraiser EPCG cell and the AC/DC exports. After processing of EPCG shipping bill by Superintendent /Appraiser EPCG Cell and AC /DC Export, the goods can be presented at the Customs Warehouse for registration, examination and “Let Export” as is the case with other export goods. After filing of EGM / Generation of drawback scroll, the shipping bill will be put to Superintendent / Appraiser queue for logging / printing of ledger. After logging / printing of ledger, the EPCG bill will be moved to History tables.

14. Grievance Handling

The Assistant / Deputy Commissioner of Customs (Exports) may be approached by Exporters or their agents for settlement of any problem faced at any stage during export clearance. They may also contact the Joint Commissioner / Additional Commissioner of Customs in this behalf, if necessary.

In addition to the staff of National Informatics Centre (NIC) will also be available to assist in problem solving.

Sd/-

(M.V.S PRASAD)

COMMISSIONER OF CUSTOMS (AIR)

Encl: Annexure F

Annexure C-1

Annexure I & II

Copy to: 1. As usual

2. Secretary, CHA Assn. Chennai

3. Export Promotion Council Assn. Chennai and Tirupur.

//ATTESTED//

Sd/-

(N. SRIDHAR)

DY.COMMISSIONER(EDI)

ANNEXURE ‘F’

DEPB DECLARATION

(To be filled for export of goods under DEPB scheme)

Shipping Bill No. and date -------------------------------------------------

I/We M/s-------------------------------------------(Name of the exporter)

1. That the quality and specification of the goods as stated in this Shipping Bill are in accordance with the terms of the exports contract entered into with the buyer/consignee in pursuance of which the goods are being exported.

2. That I/We are not claiming benefit under “Engineering Products Export (Replenishment of Iron and Steel Intermediates) Scheme” notified vide Ministry of Commerce Notification No.539RE/92-97 dated 1.3.95.

3. That goods are being exported under DEPB scheme as per para 7.25 of Export & Import policy 1997-2002.

4. That I/We shall not claim any benefit of an advance licence under DEEC scheme in respect of exports made against this Shipping Bill.

5. That I/We shall not claim any duty drawback in respect of goods exported against this Shipping Bill.

6. That I/We shall not claim conversion of this Shipping Bill into duty drawback Shipping Bill and/or DEEC Shipping Bill.

7. That I/We shall not claim credit under Rule 57A of Central Excise Rules, 1944 in respect of additional duty of Customs debited from DEPB credit.

8. That the goods are not manufactured and/or exported by unit licenced as 100% export oriented unit in terms of Import and Export Policy in force.

9. That the goods are not manufactured and/or are exported by unit situated in any free trade zone/export processing zone or any such zone.

10. That the goods are not manufactured partly or wholly in bond under Section 65 of the Customs Act, 1962.

11. That the present market value of the goods under export is as follows:

S.No. Item No. in Invoice Present market value(in Indian Rupees)

12. That the benefit under DEPB scheme in respect of goods being exported under this Shipping Bill does not exceed 50% of the present market value of the goods being exported.

13. That I/We undertake to repatriate the export proceeds within the period mentioned in SDF declaration and submit bank realisation certificate in the office of DGFT while obtaining transferable licence. If a non transferable licence is obtained before realisation of export proceeds, I/we undertake to submit bank realisation certificate at the port of registration of licence within 6 months from the date of export or will furnish extension of time from Reserve Bank of India and submit bank realisation certificate within such extended period or will pay back amount equal to the DEPB credit against this Shipping Bill.

14. * I/We are exporting products mentioned at Sl.No.2 of product group “fish and fish products” and declare that the preservatives as prescribed in standard input-output norms relating to fish and marine products have been used in the export product.

15. * I/We are exporting products mentioned at Sl.No.3 of product group “fish and fish products” and declare that the export product have been obtained from aqua culture sources.

( * strike out if not applicable)

NAME AND SIGNATURE OF THE EXPORTER.

DATE :

PLACE:

ANNEXURE ‘ C-1’

Office of the Superintendent of Central Excise

Range -----Division----------- Commissionerate-----------

C.No. Date Shipping Bill No. * Date

EXAMINATION REPORT FOR FACTORY SEALED PACKAGES / CONTAINERS OF UNITS WORKING UNDER 100% EOU SCHEME

1. Name of the EOU :

2. IEC No. (of EOU) :

3. Factory Address

4. Date of examination :

5. Name & Designation of the examining :

Officer – Inspector/EO/PO :

6. Name & Designation of the supervising :

Officer – Appraiser / Superintendent

7. (a) Name of Commissionerate / Division/ :

Range

(b) Location Code **

8 . Particulars of export Invoice

(a) Export Invoice No. :

(b) Total No. of packages :

Abroad

9. (a) Is the description of the goods, the quantity and their

value as per particulars furnished in the export invoice(Y/N)

(b) Whether sample is drawn for being forwarded to Port of

export (Y/N):

10. Central Excise / Customs Seal Nos.

a) For non-containerized cargo:

Nos. of packages Seal Nos

b) For Containerized cargo:

Container Number Size Seal No.

SIGNATURE OF SIGNATURE OF SIGNATURE OF

EXPORTER EXAMINING SUPERVISING

OFFICER OFFICER

NAME NAME NAME

DESIGNATION DESIGNATION DESIGNATION

STAMP STAMP STAMP

NOTE :

1. The Invoice(s) and any other document accompanying this document should

be attested by the Officer supervising the examination.

2. * To be filled in by the exporter before filing of this document at he time of “goods registration” In the export shed.

3. ** Revised 6 digit code as assigned by the Directorate of S&I, XXYYZZ

XX Commissionerate

YY Division

ZZ Range

ANNEXURE I

The following changes may be incorporated in the existing Annexure A:

Declaration Form for Export of Duty Free goods

1. In S.No.1 Type of Shipping Bill, the following codes may be added

(B) DEPB - Duty Entitlement Pass Book Scheme

(U) 100% EOU

2. In S.No. 20 Item wise details

The following columns may be inserted for capturing DEPB/EPCG particulars:

DEPB Shipping Bills :

_____________________________________________________

DEPB Particulars (wherever applicable)

Group code Item S.No. in the Quantity in terms of the accounting unit

Group in the value specified in the DEPB

Schedule *

_____________________________________________________

· Only where value cap is based on quantity

EPCG Shipping Bills

_____________________________________________

EPCG Registration No. and Date

_______________________________________________

3. S.No. 21 Quota related details should continue to be filled in as per

the table below:

Quota related details:

________________________________________________________________

S.No. Invoice No. Item No. of Quota Certificate Expiry Qty Name of the agency

the Invoice No./ Export Date issuing Certificate/

Licence No. Licence

________________________________________________________________

1 2 3 4 5 6 7

________________________________________________________________

4. The list of enclosures at S.No.II of the declaration should read as follows:

1. Invoice

2. SDF Declaration

3. DEEC Declaration

4. DEPB Declaration

5. Quota / Inspection etc certificate

6. Other (Specify)

ANNEXURE II

The following changes may be incorporated in Annexure B:

Declaration form for export of goods under claim for drawback:

1. S.No. 1 should read as follows :

Type of Shipping Bill

(G) Drawback only

(I) EPCG (Green) with drawback

2. In S.No. 20 Item wise details

The followinsg column may be inserted in the table

___________________________________________

EPCG Registration No. and Date

____________________________________________

3. S.No. 21 Quota related details should continue to be furnished

as per the table below:

Quota related details

_____________________________________________________________________

S.No. Invoice Item No. of Quota Certificate Expiry Qty Name of the agency

No. the invoice No./Export Date issuing Certificate/

Licence No. Licence

______________________________________________________________________

1 2 3 4 5 6 7

________________________________________________________________

4. The list of enclosures at S.No. II of the declaration, should read as follows:

1. Invoice

2. SDF Declaration

3. DBK Declaration

4. DEEC Declaration

5. Quota/Inspection etc certificate

6. Other (Specify)

GRAMS : ‘CUSTOMS’ PABX : 2345541

TELEX : 41-7534 CUS-IN FAX : 2342429

GOVERNMENT OF INDIA

OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT)

AIR CARGO COMPLEX : MEENAMBAKKAM : CHENNAI 27

___________________________________________________________

F.No. S.Misc.177/97/Pt.VI EDI-ACC Date: 24/04/2000

PUBLIC NOTICE NO. 47 /2000 – AIR

Trade/Industry are hereby informed that the revised DEPB rates consequent to issue of Public Notice No.1(RE-2000)/1997-2000 dated 31/03/2000 by the DGFT, have come into effect from 01/04/2000. The new rates have been fed in the computer and the trade can file DEPB papers on EDI system as before.

It has however been observed that two value caps have been prescribed for same serial nos in the new DEPB rates. Since the EDI system does not accept two value caps under the same S.No., CHA/Exporters are advised to feed S.No. mentioned in the table below, while filing their DEPB shipping bills in respect of the items indicated in column 3 below :

S.No.

S.No. to be fed in EDI system

Description of Export item

Value cap

GCode61

69A

69B

Nuts/Bolts/........made of stainless steel

Nuts/Bolts/........made of other than

Stainless steel

Rs. 60/- Kg.

Rs. 40/- Kg

73A

73B

High Tensile precision fasteners...... of Stainless steel

High Tensile precision fasteners.......

Of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

74A

74B

Hot forged nuts of stainless steel

Hot forged nuts of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

122

122A

122B

Nuts milled from bar process of stainless steel

Nuts milled from bar process other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

196

196A

196B

Needle screws/.......of stainless steel

Needle screws/......of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

244

244A

244B

U-Bolts of stainless steel

U-Bolts of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

245

245A

245B

U-clamp of stainless steel

U-clamp of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

246

246A

246B

Universal bracket of stainless steel

Universal bracket of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

249

249A

249B

Wire nails of stainless steel

Wire nails of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

250

250A

250B

Wood screws, of stainless steel

Wood screws of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

272

272A

272B

Anchor pin of stainless steel

Anchor pin of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

287

287A

287B

Cotter Pin made of stainless steel

Cotter Pin made of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg.

288

288A

288B

Crank for chain wheel made of stainless steel

Crank for chain wheel made of other than stainless steel

Rs.60/- Kg.

Rs.40/- Kg

303

303A

303B

Galvanised spokes

Galvanised spokes only for bicycle

Rs.NIL

Rs.80/-per piece

308

308A

308B

Hub bolts for automobiles made of stainless steel

Hub bolts for automobiles made of other than stainless steel

Rs.60/-Kg.

Rs.40/-Kg.

430

430A

430B

Cold rolled non-alloy/alloy steel excluding stainless steel coils made of alloy steel

Cold rolled non-alloy/alloy steel excluding stainless steel coild made of non-alloy steel

Rs.35/-Kg.

Rs.25/-Kg.

440

440A

440B

Bolt Axle made of stainless steel

Bolt Axle made of other than stainless steel

Rs.60/-Kg.

Rs.40/-Kg.

GCode62

Amoxycillin Capsules 250mg.

Amoxycillin Capsules 500mg

Rs.80/-per 100 Capsule

Rs.150/-per

100 capsule

11A

11B

Ampicillin Capsule 250mg

Ampicillin Capsule 500 mg

Rs.75/-per 100 capsule

Rs.140/- per 100 capsule

550

550A

550B

Rubber Hawai chappal for children

Rubber Hawai chappal for others

Rs.10/-per pair

Rs.15/-per pair

GCode63

143

143A

143B

Printed flexible packaging material........in the form of pouch

Printed flexible packaging material.........in the form of other

Rs.200/-Kg.

Rs.150/-Kg.

Gcode83

22A

22B

CRT Data display monitors 14”

CRT Data display monitors 15”/17”

Rs.3900/-per piece

Rs.5750/-per

Piece

49A

49B

All type of cassettes – Video

All type of cassettes-Audio

Rs.100/-per piece

Rs.35/-per piece

Problems/difficulties, if any, faced by the trade in implementation of the above Public Notice may please be brought to notice immediately.

Sd/-

(M.V.S. PRASAD)

COMMISSIONER OF CUSTOMS,

AIR CARGO.

Copy to: all concerned

//ATTESTED//

(N. SRIDHAR)

DY.COMMISSIONER(EDI)