PROCEDURE FOR COMPUTERISED PROCESSING OF SHIPPING BILLS
UNDER THE INDIAN CUSTOMS EDI SYSTEM |
|
|
PUBLIC NOTICE NO.: 210/98
|
S/Bs having up to
five items |
Rs. 60 |
For every
additional block of five items |
Rs. 10 |
Amendment fees
for a block of five fields |
Rs. 10 |
3.6.
The
declarations would be accepted at the Service Centre between 10.00 A.M to 4.30 P.M. and
will be entered in the system the same day.
3.7.
The
validity of S/B in the system would be 15 days, after which it would stand automatically
deleted. The exporters would have to file the declarations afresh after that.
3.8.
The
Centre Operator shall carefully enter the data entered in the declaration (Annexure A or
B) and hand over the resultant checklist to the exporters for confirming the correctness
of entries. The exporter would make the corrections, if any sign the checklist and return
it to the Operator. The Operator shall make corrections in the corresponding data and
submit the revised checklist to the exporter for re-confirmation. This process would be
repeated till the exporter signs a clean checklist in token of correctness of the entered
data.
3.9.
On
submission of the electronic S/B, the system would generate a S/B number. The Operator
would endorse it on the final checklist and return it to the exporter. No copy of the S/B
would be made available to the exporter at this stage. However, the TR-6 challan, for
payment of cess generated simultaneously would be made available to the exporter (para 3.3
supra).
3.10. For all exports
requiring examination in the docks, the procedure is detailed in Section 7 below.
3.11. For all exports
requiring examination outside the docks namely, Container Freight Stations, factory
premises etc., the procedure is detailed in Section 8.
4. OCTROI PROCEDURE,
QUOTA ALLOCATION AND OTHER CERTIFICATION
4.1.
The
processing of S/Bs involving allocation of ready made garments quota by the Apparel Export
Promotion Council (AEPC) will change with the introduction of the system. The quota
allocation label will be pasted on the export invoice instead of S/B. Allocation number of
AEPC would be entered in the system at the time of S/B data entry. The quota certification
on export invoice should be submitted to Customs along with other original documents at
the time of examination of export cargo.
4.2.
As
a transitional measure, AEPC certification on S/B form would be accepted. However, in
these cases, S/B number should be indicated on the invoice when goods are presented for
examination.
4.3.
For
determining the validity date of the quota, the relevant date would be the date on which
the full consignment is presented for examination and the date is recorded in the system.
4.4.
The
certification of other agencies, such as, the Cotton Textiles Export Promotion Council;
the Wildlife Inspection Agency under CITES; the Engineering Export Promotion Council; the
Agricultural Produce Export Development Agency (APEDA) and the Central Silk Board the All
India Handicraft Board should also be obtained on the invoice. Similarly, the no objection
of the Asst. Drug Controller and of the Archaeological of Survey India would be obtained
on the invoice. The transitional arrangements would also be the same as in the case of
AEPC certification.
4.5.
The
exporters would have to make use of export invoice or such other documents as required by
the Octroi Authorities for the purpose of octroi exemption. The State authorities have
been informed suitably.
5. ARRIVAL OF GOODS
AT EXPORT EXAMINATION SHEDS IN DOCKS
5.1.
The
existing procedure of permitting entry of goods, brought for the purpose of examination
(and subsequent “Let export” order), in the docks on the strength of S/B shall
be discontinued. The Chennai Port Trust (CPT) will permit entry of the goods on the
strength of CPT form B-1, the checklist, the data entry form (Annexure C) and the
declaration (Annexure A or B). CPT would endorse the quantity of goods entering the docks
in form B-1 and reverse of the checklist.
5.2.
The
goods should be brought for examination within 15 days of filing of declaration in the
Centre. In case of delay, a fresh declaration would need to be filed.
5.3.
If
at any stage subsequent to the entry of goods in docks, it is noticed that the declaration
has not been registered in the system, the exporters will be solely responsible for the
delay in shipment of goods and any damage, deterioration or pilferage.
6. PROCESSING OF
SHIPPING BILLS
6.1.
The
S/B shall be processed by the system on the basis of declaration made by the exporter.
However, the following S/B shall require clearance of the Assistant Commissioner (AC): -
i.
Duty
free S/B for FOB value above Rs. 10 lakh.
ii.
Free
Trade Sample S/B for FOB value above Rs. 20,000.
iii.
Drawback
S/B where the drawback exceeds more than Rs. one lakh.
6.2.
Apart
from verifying the value and other particulars for assessment, the AC may call for the
samples for confirming the declared value or for checking classification under the
Drawback Schedule. He may also give special instruction for examination of goods.
6.3.
If
the S/B falls in the categories indicted in para 6.1 above, the exporter should check up
with the query counter at the Centre whether the S/B has been cleared by AC, before the
goods are taken for examination. In case AC raises
any query, it should be replied through the Centre or, in case of EDI connectivity,
through terminals of the exporter/CHA. After all the queries have been satisfactorily
replied to, AC will pass the S/B.
7. CUSTOMS
EXAMINATION OF EXPORT CARGO
7.1.
On
receipt of the goods in the Export Shed (‘O’ yard or JD 7) in the docks, the
exporters will contact the System Examining Officer (SEO) and present the checklist with
the endorsement of CPT, declaration along with all original documents such as Invoice,
Packing List, AR-4, etc. He will also present additional particulars in form at Annexure
C.
7.2.
SEO
will verify the quantity of the goods actually received against that entered in the
system. He will enter Annexure C particulars in the system. The system would identify the
Examining Officer (if more then one are available) who would be carrying out physical
examination of goods. The system would also indicate the packages (the quantity and the
serial numbers) to be subjected to examination. SEO would write this information on the
checklist and hand it over to the exporter. He would hand over the original documents to
the Examining Officer. No examination orders shall be given unless the goods have been
physically received in the Export Shed. It may, however, be clarified that Customs may
examine all the packages/goods in case of any discrepancy.
7.3.
The
Examining Officer may inspect and/or examine the shipment, as per instructions contained
in the checklist and enter the examination report in the system. There will be no written
examination report. He will then mark the Electronic S/B to and forward the checklist
along with the original documents to the Appraiser in charge. If the Appraiser is
satisfied that the particulars entered in the system conform to the description given in
the original documents (including AEPC quota and other certifications) and the physical
examination, he will proceed to give “Let Export” order for the shipment and
inform the exporters. The Appraiser would retain the checklist, the declaration and all
original documents with him.
7.4.
In
case of any variation between the declaration in S/B and the documents or physical
examination report, the Appraiser will mark the electronic S/B to AC Exports. He will also
forward the documents to AC and advise the exporters to meet him for settlement of
dispute. In case the Exporter agrees with the views of the Department, the S/B would be
processed finally. Where the exporter disputes the views of the Department, the case would
be adjudicated following the principles of natural justice.
8.
procedure in case of containers stuffed outside docks area
8.1.
Containers
stuffed in factories would enter the CPT through Gate No. 1 (formerly ‘O’ gate).
CPT would permit entry in the docks on the basis of form B-1 and the checklist. Customs
will verify the seal on each container and make an endorsement on the checklist and
Annexure C. Thereafter, the exporter would present the Invoice, Annexure C and the
checklist along with all the original documents such as, Packing list, AR-4 etc., to SEO
at “O” yard. SEO will enter all the particulars along with the seal No. in the
system and submit the S/B to the Appraiser for consideration of “Let Export”
order.
8.2.
The
samples drawn, if any, in the factory should be brought to the Export Shed in CPT along
with the container and handed over to SEO. SEO would enter the details in the system and
forward the samples to the Deputy Chief Chemist, Custom House.
8.3.
The
system may require re-examination of the factory stuffed container on a random basis. If
the container is selected for re-examination by the system, the procedure as given in para
7.2 supra will be followed. The examination would, however, be carried out in Container
Parking Yard. The Shed Appraiser may also decide to re-examine the container in which case
he will obtain the approval of AC Export.
8.4.
Either
way, once the Appraiser is satisfied, he will proceed to allow “Let Export” for
the shipments and inform the exporter.
8.5.
This
procedure will also apply to containers stuffed in factories and sealed by the
manufacturer-exporter under notification No. 36/98-CE dated 2.9.98.
8.6.
This
procedure would, mutatis mutandis, apply to the containers stuffed in the CFSs, till 31
December 1998 or earlier; by which time all CFSs within the jurisdiction of Commissioner
of Customs, Chennai would be provided connectivity with the system. At the CFSs, the
existing procedure would continue with the only difference that the examination report
would be recorded on the reverse of the checklist. As soon as the connectivity is
provided, procedure outlined in para 7.2 supra will become applicable.
9.
GeneRAtion of Shipping Bills
9.1.
As
soon as the Shed Appraiser gives “Let Export” order, the system would print two
copies of the S/B i.e., original, for Customs and the duplicate, for the exporter. On both
the copies, the Appraiser will obtain the signatures of the E.O., on the examination
report and of the representative of the CHA, on the S/B. Name and identity card number of
the representative of the CHA should be clearly mentioned below his signature. The
Appraiser will also sign the Shipping Bill at the specified space.
9.2.
One
more copy, Export Promotion copy will be generated only after the vessel has sailed and
goods have been physically exported in full. The Preventive Officer will authenticate this
copy only after verification of the Mates Receipt.
9.3.
The
original AEPC quota and other certificates will be retained with the Shipping Bills and
recorded in the Export Shed.
10. PAYMENT OF
MERCHANT OVERTIME (MOT)
10.1. For the time being
the present manual system for payment of Merchant Overtime (MOT) charges will continue.
10.2. MOT charges will be
required to be paid by exporter when the goods are examined by Customs for allowing
“Let Export” beyond the normal office hours. No charges would be required to be
paid on normal working days when the examination itself is being done for “Let
Export” up to 10.00 P.M. In addition, no charges would be required to be paid if the
exporter wants the goods to be entered in CPT/CFS only for meeting the quota deadlines.
11. DRAWAL OF SAMPLES
11.1. Where the Appraiser
of Customs orders for samples to be drawn and tested, the Examining Officers will proceed
to draw two samples from the consignment and enter the particulars thereof along with name
of the testing agency in the system. No registers will be maintained for recording dates
of samples drawn. Three copies of the test memo will be prepared and signed by the
Examining Officer, the Appraiser and the exporter. The disposal of the three copies would be as follows: -
i.
Original
to be sent along with the sample to the testing agency.
ii.
Duplicate
copy to be retained with the second sample.
iii.
Triplicate
to be handed over to the exporter.
11.2. AC may, if he deems
necessary, order for sample to be drawn for purposes other than testing such as visual
inspection and verification of description, market value enquiry etc.
12. QUERIES
With the
discontinuance of the assessment of S/B in the Export Department, there should not be any
queries. The exporter, during examination, can clarify doubts, if any. In case where the
need arises for a detailed answer from the exporter, a query can be raised in the system
by the Appraiser, but would need prior approval of AC Exports. The S/B will remain pending
and cannot be printed till the exporter satisfies the AC.
13. AMENDMENTS
13.1. Corrections/amendments
in the checklist can be made at the Service Centre provided the system has not generated
the S/B number. Where corrections are required to be made after the generation of the S/B
No. or, after the goods have been brought in the docks/CFS, amendments will be carried out
in the following manner.
i.
If
the goods have not yet been allowed “Let Export”, AC may allow the amendment.
ii.
Where
the “Let Export” order has been given, the Additional/Deputy Commissioner
Exports would allow the amendments.
13.2. In both the cases,
after the permission for amendments has been granted, the Assistant Commissioner (Exports)
will approve the amendments on the system. Where the print out of the S/B has already been
generated, the exporter will surrender all copies of the S/B Bill to the Appraiser for
cancellation before amendment is approved in the system.
14. SHORT
SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWN PERMISSIONS
AC Export will give permission for issue of short shipment certificate, shut out or
cancellation of S/B, on the basis of an application made by the exporter. The S/B and the
corresponding Bill of Lading (B/L) particulars would need to be cancelled/modified in the
system before granting such permission. AC should check the status of the goods in the
corresponding Export General Manifest (EGM), before granting permission.
15. CHANGE OF VESSEL
NAME AND AMENDMENT OF FREIGHT AMOUNT
15.1. It is mandatory for
the exporters to indicate vessel name in Annexure C.
The request for change in the name of vessel (and not in respect of any other
parameter, not even freight) after “Let Export” and before loading shall made by
the exporters/Steamer Agent/Shipping Line in writing to AC Exports. Superintendent
Preventive will permit the amendment and the designated P. O. will carry out the change in
the system. The system will generate an amendment No., which will be endorsed on the
application. Cancellation of “Let Export” order or re-print of S/B will not be
required for this purpose.
15.2. If the
freight/insurance amount undergoes a change before “Let Export” is given
consequent to the change of vessel, corresponding changes would also need to me made in
the S/B with the approval of AC Exports. But if the change has taken place after the
“Let Export” order, approval of Additional/Deputy Commissioner would be
required. Non-intimation of such changes would amount to mis-declaration and may attract
penal action under the Customs Act, 1962.
16. RECONSTRUCTION
OF LOST DOCUMENTS
Duplicate print out of EDI S/B cannot be allowed to be generated if it is lost,
since extra copy of Shipping Bills are liable to be misused. However, a certificate can be
issued by the Customs stating that “Let Export” order has been passed in the
system to enable the goods to be accepted by the Shipping Line, for export. Drawback will
be sanctioned on the basis of the “Let Export” order already recorded on the
system.
17. RE-PRINT OF
SHIPPING BILLS
Similarly, re-prints can be allowed where there is a system failure, as a result of
which the print out (after the “Let Export” order) has not been generated or
there is a misprint. Permission of AC Exports would be necessary for the purpose. The
misprint copy shall be cancelled before such permission is granted.
18. EXPORT OF GOODS
UNDER CLAIM FOR DRAWBACK
18.1. Processing of
drawback claims under the system will be applicable for all exports except in respect of
claims under Section 74 of the Customs Act and those relating to EPZ/100% EOU. For the
excluded categories, the export S/B will be filed manually and processed by AC Drawback,
as hitherto.
18.2. For export goods
under claim for drawback, the exporters will file declaration in Annexure B. The
declaration in Annexure C would also be filed when the export goods are presented at the
CPT Export Shed (or at the CFS, if connectivity is provided) for examination &
“Let Export”. In addition they should file a declaration in Appendix III.
18.3. The exporters have
been, vide P. N. No. 201/98 dated 28.10.98, advised to open their accounts with the Indian
Bank, Harbour Branch, Chennai. This has been done to enable direct credit of the drawback
amount to their accounts, obviating the need for issue of cheques. The exporters have to
indicate these account numbers in Annexure B. Shipment for exports under claim for
drawback would not be accepted in case the account number of the exporter in the Indian
Bank is not indicated in the declaration form.
18.4. The exporters
should also give their account numbers, along with the details of the bank through which
the export proceeds are proposed to be realised.
18.5. The drawback claims
are sanctioned subject to the provisions of the Customs Act; the Customs and Central
Excise Duties Drawback Rules, 1995 and conditions prescribed against heading/sub-headings
of the Drawback Schedule.
18.6. In order to
sanction the drawback through the system, exporters should submit declaration in Appendix
III along with appropriate declaration, if any in Appendices IV to XV. The details of the
declarations submitted shall be mentioned in the appropriate column of Annexure B.
18.7. The rates of
drawback under some S. S. Nos. are dependent upon conditions mentioned against them in the
Drawback Schedule. To enable the EDI system to process the claims correctly, exporters are
advised to give the correct Sl. No., of the relevant Appendix applicable to their case on
the declaration as well as in the column “Condition No” in the Table at Page No.
3 of Annexure B. The Sl. Nos. of the relevant
declarations not applicable for the exporters may be deleted.
18.8. If the relevant
declarations are not filed along with the S/B, the system will not process the drawback
claims. The exporters are, therefore, advised to file the correct declaration along with
the S/B and properly fill the Table on Page 3 of Annexure B.
18.9. Vide notification
39/97-Cus (NT) dated 10.09.97, against S. S. No. 87.55, 87.56, 87.57, 87.58, 87.59, 87.60,
87.61 and 87.62 different ceilings have been fixed, though the ad valorem rates of
drawback for different items against these are the same. Therefore, exporters are advised
to mention correct S. S. Nos. in Annexure B. The drawback will be paid calculated on the
basis of quantity in the unit mentioned against each sub-serial of Annexure E.
18.10. The chart in Annexure
F shows the Serial number of different Appendices to be filed by the exporters for goods
falling under respective S. S. Nos. of the Drawback Schedule. The exporters are advised to
ensure that correct the declarations in the required Appendix is filed as indicated below:
-
a. Several specified
sub-headings mentioned in the Drawback Schedule are dependent on the condition that MODVAT
facility has not been availed. In order to claim drawback under such sub-headings, the
exporters are required to file a declaration in Appendix-IV. They should produce a
certificate in support from the Superintendent of Central Excise in charge of the factory
of production. In case a merchant exporter is exporting the goods, the certificate of the
supporting manufacturer would have to be produced.
b. The drawback in
respect of S. S. Nos. 28.26, 28.261, 29.15, 29.16, 30.01 and 30.02 is subject to the
condition that Drugs and Pharmaceuticals exported are other than those ineligible. The
exporters availing drawback under any of these S. S. Nos. should file a declaration in
Appendix V.
c. The drawback in
respect of goods packed in OTS cans is Rs. 10 per Kg. of the net weight of empty
containers plus Central Excise duty actually paid on the cans. The exporters availing
drawback under these S. S. Nos. should file declaration in Appendix IV along with the
certificate from the Superintendent of Central Excise that MODVAT facility had not been
availed of on any of the inputs. The should also produce documentary evidence towards
payment of Central Excise duty on the cans.
d. The drawback rates
under S. S. Nos. 30.10 and 30.11 are applicable for 1000 boxes of 14 tablets each. For
claiming drawback under these S. S. Nos., exporters should give number of boxes of 14
tablets each in Annexure B. If the number of
tablets in a box is less or more 14, they should declare the number of boxes
proportionately so as to indicate number of boxes containing 14 tablets.
e. In respect of goods
falling under S. S. Nos. 30.04, 30.05, 30.06, 30.07 and 30.14, declaration has to be filed
in Appendix VII.
f. In respect of goods
falling under S. S. Nos. 30.03, declaration has to be filed in Appendix VIII.
g. In respect of goods
falling under S. S. 48.03, 48.04, 48.05, 48.06, 48.07, 48.08, 48.09 and 95.01, declaration
has to be filed in Appendix IX.
h. Drawback for goods
falling under S. S. Nos. 72.01, 72.03, 72.05, 72.07, 72.09, 72.11, 84.38, 87.13, 87.14,
87.15, 87.16, 87.17, 87.18, 87.19, 87.21, 87.22, 87.23, 87.24, 87.25, 87.26, 87.27, 87.29,
87.30, 87.31, 87.32, 87.33, 87.34, 87.35, 87.36, 87.37, 87.39, 87.40, 87.41, 87.43 and
87.44 is admissible subject to the condition that only duty paid imported HR
Steel/Strip/Wide coils have been used in the manufacture of export product. The exporter
claiming drawback under these S. S. numbers are required to file declaration in Appendix
X.
i.
The
drawback in respect of S. S. Nos. 73.01, 73.18, 73.20, 73.24, 84.01, 84.02, 84.03, 84.04,
84.05, 84.06, 84.061, 84.062, 84.49, 84.50, 84.60, 84.61 and 87.12 is admissible subject
to the condition that duty paid imported steel has been used in the manufacture of export
product. A declaration to this effect should be made on S/B and Invoice and a certificate
from Superintendent of Central Excise to this effect should be produced. The exporters
claiming drawback under these S. S. Nos. are required to file declaration in Appendix XI.
j.
The
drawback under S. S. Nos. 85.56 is subject to the condition that imported colour Monitor
Tubes have been used in the export goods and documentary evidence in this regard is
produced. The exporters exporting goods under this S. S. Nos. are required to file
declaration in Appendix XII.
k. The drawback under S.
S. No. 84.10, 84.11 and 84.12 is subject to the condition that the order/contract and
relevant shipping documents give clear indication of FOB prices charged for pump and
electric motor separately. If so, drawback on motor is admissible @ 7% and @ 4.4% in
respect of pump. The exporters claiming drawback under the these S. S. Nos. are required
to file declaration in Appendix XIII. If the FOB prices of motor and pump are not
available separately, drawback @ 3% on total FOB value is admissible and exporter is
required to delete S. No. 2 of the Appendix in such a case. If separate prices are
available, S. No. 1 should be deleted and the value of electric motor and pump written
separately in Annexure B. Value of motor shall be mentioned against S. S. No. 84.121 and
that of pump against S. S. No. 84.122.
l.
The
exporters of leather articles are required to file Appendix XIV, subject to the condition
that the goods are manufactured out of indigenous finished leather and there is no content
of duty free imported leather.
m. The Exporter of
electric fans, if exporting regulators along with the fans are required to separately
enter S. S. No. of fans and S. S. No. of regulators in Annexure B. Similarly, the
exporters of bicycle/cycle rickshaw, if exporting accessories also, should fill relevant
S. S. Nos. for bicycle/cycle rickshaw accessories separately.
n. The rate of drawback
for German silver Artware falling under S. S. No. 74.22 is dependent upon content of
copper, zinc and nickel. The exporter of this product is required to file this information
in Annexure B, showing content of copper against S. S. No. 74.221, content of zinc against
S. S. No. 74.222 and of nickel against S. S. No. 74.223.
o. The rate of the
drawback for galvanised Iron Artware with brass falling under S. S. No. 74.23 is dependent
upon content of brass and iron. Exporter of this product is required to file the
information in the Annexure B showing the content of brass against S. S. No. 74.231 and
content of iron against S. S. No. 74.232.
p. The drawback rates
under S. S. No. 73.31, 74.25, 75.02, 78.02 and 79.02 are at the rates applicable under the
relevant S. S. Nos. in proportion to the material content. The Annexure B in such cases
shall be filled claiming drawback under the relevant S. S. Nos. at the rates mentioned
against them, indicating quantities of the content in the export product of each of the
constituents.
18.11. After actual export
of the goods, the drawback claims will be processed through the system on first come first
served basis. There is no need for filing separate drawback claims. The status of S/B and
sanction of drawback claim can be ascertained from the Query Counter set up at the Centre.
If any query has been raised or deficiency noticed, the same will be shown on the terminal
provided there. The exporter or his authorised representative may obtain a printout of the
query/deficiency from the Centre, if he so desires. Exporters are advised to reply such
queries expeditiously and get the replies entered in the system. The claim will come in
queue of the system as soon the reply is entered.
18.12. Shipping Bills in
respect of goods under claim for drawback against brand rates would also be processed in
the same manner, except that drawback would be sanctioned only after the original brand
rate letter is produced to AC Export and is entered in the system. The Exporter should
specify the S. S No. 98.01 for such provisional claims in Annexure B.
18.13. All the claims
sanctioned on a particular day will be enumerated in a scroll and transferred to the
Indian Bank through the system. The bank will credit the drawback amount in the respective
accounts of the exporters on the next day. Bank will send a fortnightly statement to the
exporters of such credits make in their accounts.
18.14. The Steamer Agent
will transfer the EGM electronically to the system, so that the physical export of goods
is confirmed. The system will process the claims only on receipt of the EGM.
19. EXPORT OF
GOODS UNDER THE DEEC SCHEME
19.1. Only S/B pertaining
to DEEC Books issued on or after 1.4.95 will be processed in the system. This would cover
DEEC Books issued under the following notifications: -
i.
079/95
Cus. dated 31.3.95
ii.
080/95
Cus. dated 31.3.95
iii.
106/95
Cus. dated 02.6.95
iv.
107/95
Cus. dated 02.6.95
v.
148/95
Cus. dated 19.9.95
vi.
149/95
Cus. dated 19.9.95
vii.
030/97
Cus. dated 01.4.97
viii.
031/97
Cus. dated 01.4.97
19.2. All exporters
intending to file S/B under the DEEC scheme including those under the claim for drawback
should first get their DEEC Books entered in the Centre by producing the original DEEC
Book. A print out of the particulars entered will be given to the exporters for their
confirmation. After the confirmation by the exporter, by way of signing the printout along
with the Identity Card No. of the CHA, the DEEC Book should be presented to the Appraiser,
DEEC Cell for verification and registration in the system. The Registration No. of the
DEEC Book would be furnished to the exporter and should be mentioned in Annexure A or B.
Thereafter, it would not be necessary for the exporter to produce the original DEEC Book
for processing of export declarations.
19.3. For all exports under
the DEEC scheme, the exporter should file the declarations at Appendix II (in all cases)
and Appendix III (where drawback is claimed in addition to DEEC benefits). These
declarations should be signed by the exporters themselves and not by the CHA (or
representative).
19.4. Appendix II
requires declarations to be made regarding availment/non-availment of MODVAT or regarding
observance/non-observance of specified procedures prescribed in the Central Excise Rules,
1944. The declaration should be supported by certificates (AR-4 or any other evidence of
non-availment of MODVAT) issued by the jurisdictional Central Excise officer. The
“Let Export” would be allowed only after verification of all these certificates
at the time of examination of the goods. The fact of filing Appendix II or III should be
mentioned in Annexure A or B.
19.5. Appraiser Exports
and AC Exports will process, on the screen all export declarations for DEEC. After the
declarations have been so processed and accepted, the goods can be presented for
examination along with the DEEC book and “Let Export” as detailed in para 7.2
supra.
19.6. The requirements in
regard to computerised processing of DEEC Shipping Bills are as follows: -
i.
Where
benefits under the both DEEC and the Drawback Schemes are sought to be availed of,
exporters should file both the declarations in Appendices II and III.
ii.
The
options set out in Appendices II and III should be read carefully and whatever not
applicable should be struck out.
iii.
Exporters
availing of DEEC benefits in terms of Notifications No. 148/95 and 149/95 both dated
19.9.95 or 30/97 dated 1.4.97 should subscribe to the declaration at S. No. 1A of Appendix
II, if the export goods have not been manufactured by availing of the procedure under
Rule-12 (1) (b) or 13(1)(b) of the Central Excise Rules, 1944.
iv.
Exporters
possessing a DEEC Book in terms of Notification No. 149/95 dated 19.9.95 and desirous of
availing of the benefit under Notification No. 49/94-CE (NT) dated 22.9.94 should
subscribe to be declarations at S. No. 1(B) of Appendix II.
v.
Similarly,
Exporters availing of benefits in terms of Notification Nos. 79/95 or 80/95 both dated
31.3.95, 106/95 or 107/95 both dated 2.6.95 or 31/97 dated 1.4.97 shall subscribe to the
declaration at S. No. 1 (A) or 1(C) of Appendix II, as the case may be.
vi.
Exporters
who wish to avail DEEC benefits but do not propose to claim any drawback need file only
the declaration in Appendix II.
19.7. It is also
clarified that those exporters who propose to fulfil export obligations themselves have to
sign declaration at S. No. 2A of Appendix II. However, if the export obligations are being
fulfilled by exports through a third party, the exporter is required to strike out S. No.
2A and subscribe to S. No. 2B of Appendix II. In such a case, the name of the DEEC licence
holder as well as that of the exporter shall be given and both have to sign the said
declaration.
19.8. As regards the
declaration in Appendix III, the options are set out in Sl. No. 4 & 5. Exporters are
required to subscribe to the correct option and delete the other(s). Exporters who are
exporting goods under DEEC Scheme shall delete declaration at Sl. No. 5A of Appendix III
and shall subscribe to the Sl. No. applicable to them.
19.9. Those Exporters who
possess a DEEC book under notification No. 79/95, 80/95, 30/97 or 31/97 and intend to
claim the Central Excise portion of drawback shall subscribe to declarations at Sl. No. 5B
of Appendix III. Those exporters who are exporting goods under DEEC but intend to avail at
the brand rate of drawback shall subscribe to the declaration at Sl. No. 5C of Appendix
III. Such exporters are, required to file their S/B in Annexure B. Exporters, who are
having DEEC books under notifications other than 79/95, 80/95, 30/97 and 31/97, are not
entitled for All Industry Rates of drawback.
19.10. It is clarified
that:-
i.
While
giving details relating to DEEC operations in the forms at Annexure A/B, the exporters
should indicate the Sl. No. of the goods being exported in the column titled “ITEM S.
NO. IN DEEC BOOK PART E” OF Annexure A/B.
ii.
If
inputs mentioned in DEEC Import book only have been used in the manufacture of the goods
under export, in column titled “ITEM S.NO IN DEEC BOOK PART C” of Annexure A/B,
the exporters are required to give S. No. of inputs in Part -C of the DEEC Book. They need
not fill up column titled “DESCRIPTION OF RAW MATERIALS”.
iii.
If
some inputs which are not in Part-C of the DEEC Book have been used in the manufacture of
the goods under export and the exporter wants to declare such inputs, he shall give the
description of such inputs in column titled “DESCRIPTION OF RAW MATERIALS”
iv.
In
the column “IND/IMP”, exporters are required to write “N”, if the
inputs used are indigenous and “M”, if the inputs used are imported.
v.
In
column titled “Cess Schedule Sl No.” relevant Serial No. of the Schedule
relating to Cess (at Annexure D) should be mentioned.
20. EXPORT GENERAL
MANIFEST
20.1. Arrangements are
being made for all Steamer Agents to furnish the EGMs giving details of S/Bs and Bills of
Lading to the Customs electronically. In the meantime, they should enter the EGM in the
system through the Centre on payment of fee @ Rs. 60 per EGM. After the entry of the EGM,
a checklist will be generated which has to be signed by Steamer Agent certifying the
correctness of data. They shall be liable for penal action, if incorrect or incomplete
EGMs are submitted. The Service Centre would be receiving the EGMs for data entry between
9 AM and 11 AM and between 6 PM and 8PM.
20.2. Apart from
submitting EGMs electronically, the Steamer Agent would continue to file manual EGMs along
with the duplicate copies of the S/Bs as per the present practice. Since the disbursement
of drawback to exporters is dependent on the filing of EGMs by the Steamer Agent, they are
advised to file the EGMs soon after the vessel has departed. The manual EGMs would be
entered in the register at the Export Department and the Steamer Agents are advised to
obtain acknowledgements indicating the date and time at which the EGMs were received.
The Assistant
Commissioner Export may be contacted for removal of difficulties and settlement of
problems faced at any stage of the export clearance.
SD/- .
(A K CHHABRA)
Commissioner of Customs
