OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE : CHENNAI
PUBLIC NOTICE NO.17/2000
OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE : CHENNAI |
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PUBLIC NOTICE NO.17/2000 |
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Computerised processing of DEPB, 100% EOU and EPCG Shipping Bills under the Indian Customs EDI Systems (Exports) |
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| 1 | Attention of Exporters/Importers/CHAs and all other concerned is drawn towards Public Notice No.210/98 vide which trade was informed regarding computerised processing of all white Shipping Bills, Drawback Shipping Bills and DEEC Shipping Bills.Now, Shipping Bills under DEPB, 100% EOU and EPCG schemes will also be processed under the Indian Customs EDI System (Exports)w.e.f.05.01.2000.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 Exportersexporting goods under DEPB, 100% EOU and EPCG schemes will be required to get their Importer Exporters Code Number registered in Customs EDI System (if not already registered) before filing Shipping Bills.The Exporterswill 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 Shipping Bills Exporters / 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 above Public Notice.For 100% EOU goods the examination particulars would be filed as per Annexure C1 to this Public Notice. | |||||||||||||||
| 3 | DEPB 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 cassette 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.. |
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| 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 Sl.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 Exportersis exporting injections of aminophylline, in column 19 of Annexure A they should mention Sl.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 formulations 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 GR-I will not be required in cases where exports are being handled through Indian Custom EDI System (Exports). Therefore w.e.f. 05.01.2000 the Exporters exporting goods under DEPB Scheme will not be required to file GR-I Form but only a declaration in form S.D.F as is being done in drawback cases and white Shipping Bills.The format of S.D.F. has already been circulated vide Public Notice No.34/99.For the purposes of negotiating the export documents through authorised dealers, the Exporters will be given an additional copy of Shipping Bill marked as “Exchange Control Copy” duly authenticated by Appraiser of Customs.However, they have to submit certificates from their Bank(s) as per format already circulated 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 No. 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 assessed by A.C./D.C (Export).Any query at the time of assessing by Appraiser (DEPB Cell) or A.C. /D.C.(Export) may be obtained from the Service Centreand 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 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 Appraiser in the EDI System.Five copies of Shipping Bill will be printed for the
purposes mentioned against each as under:
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| 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 (Exam).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 Exporters 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 by Appraiser (Examination) for each item(s).Printout of Shipping Bills at item level will indicate for FOB value as well value for DEPB credit purposes.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 realization, 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 | 10In case the Exporters 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 Exporters will be 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 Exporters on his own.In such cases where samples are drawn subject to
market enquiry the copy of the Shipping Bill for claiming DEPB will be generated after
determination of value on the basis of market enquiry and handed over to the Exporters
duly signed by Appraiser 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 and 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. |
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| 11 | Registration of DEPB Licences:The DEPB Licence 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 Shipping Bills assessed provisionally, the verification will not be possible because Shipping Bill will not be in the 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 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 printout 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 A.C. /D.C. (Export).If a DEPB Licence is having Shipping Bills exported from other ports in the same city, the Exporters 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. | |||||||||||||||
| 12 | 100%EOU SCHEME12.The Exporters 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 Exporters /CHA shall present the goods for registration along with Examination Report in Annexure ‘C-1’ (copy enclosed) / AR-4 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 Examiner in the concerned shed.After registration of goods, the shipping bill will marked to an Examiner 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 Shed 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. | |||||||||||||||
| 13 | EPCG SCHEME All the Exporters intending to file Shipping bills under the EPCG scheme should first get their EPCG licence registered with the Export Section. For registration of EPCG licence, the Exporters/ 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 Exporters/ CHA for his confirmation.After verifying the correctness of the particulars entered, the said printout will be signed by the Exporters.Thereafter, the original EPCG licence along with the attested copy of the licence and the signed printout of the particulars shall be presented to the Appraiser (EPCG Cell).The Appraiser (EPCG Cell) would verify the particulars entered in the computer with original licence and register the same in the EDI system.The registration number of the EPCG licence would be furnished to the Exporters / CHA, who shall note the same carefully for future reference.The said registration number would need to be mentioned against respective item on the modified declaration form in Annexure “A” or “B” filed , for data entry of the Shipping Bill, at the time ofexport of goods.All the EPCG Shipping Bills would be processed on screen by the Appraiser (EPCG Cell) and the A.C./D.C. (Export).After processing of the EPCG Shipping Bill by 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 the Drawback scroll,the shipping bill will be put to Appraiser queue for logging/ printing of ledger.After logging / printing of ledger, the EPCG bill will be moved to History tables. |
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| 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, the Staff of National Informatics Centre (NIC) will also be available to assist in problem solving. |
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| Click here to see
Annexures: 1. Annexure A 2. Annexure B 3. Annexure C
4. Annexure
D |
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