The shipping line (includes the steamer agent) will submit the manifest in form at Annexure II, in two parts at the Centre.

The Centre will enter the data on the basis of Annexure II and generate a draft IGM. The shipping line has to verify the correctness of the data entered in the system as per the draft, correct the errors, if any and re-submit for corrections. This process would be carried out till a clean copy is printed and signed by the shipping line.

The Centre will submit the finally corrected data to the system. The IGM No., generated by the system would be indicated on the final IGM and returned to the shipping line.

On arrival of the vessel, the shipping line will approach Preventive Officer at the Centre Berth for granting entry inwards. Before making the application, the shipping line would make payment of the Light House dues. The officer will retrieve the IGM in the system at the terminal at the Centre Berth by entering the IGM No.; update the database by entering the arrival date, amount of Light House dues paid, challan No., date and grant entry inwards.

Final IGM:

In case the shipping line is filing an IGM after arrival of the vessel, the procedure above would be followed except that the date of arrival of the vessel shall be indicated in Part I of Annexure II. After submission, the shipping line would approach the Centre Berth Officer for grant of entry inwards in the system.

The CHA shall file a declaration for clearance of cargo in Annexure I (instead of B/E). The declaration may be filed by the importer himself but he will require prior permission of the Assistant Commissioner (AC), EDI. Such ‘SELF’ importer shall indicate their name and designation in the declaration and would be required to submit documentary evidence to establish their identity.

The schedule of charges for data entry in the Centre shall be as follows :-

Enquiries about the status of any B/E may be made at the Enquiry Counter of the Centre.

An objection or a query shall be given to the CHA in printed form. The reply will be furnished in writing to the Centre and shall be entered in the system.

Eligible importers can request for Green Channel clearance by making request in Annexure I, by entering ‘Y’ against entry No. 14(B). B/E will be processed in the normal course. On approval of the AC Group in the system and if the documents are in order, the Shed Appraiser would allow release of the goods waiving the physical examination.

However, AC Examination shall retain the right to re-examine any package or consignment.

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In a number of cases, the system will appraise B/Es automatically. In such a case, the system will print Customs copy of B/E along with three copies of TR-6 challan.

The electronic B/E will be assessed on the basis of the claims made in Annexure I. In case the Assessing Appraiser does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC (Group), the query will be printed in the Centre for being passed on to the CHA.

In case Assessing Appraiser or AC Group, as the case may be, agrees, ab initio or on receipt of the reply, with the claim made by the importer, the system will print Customs copy of B/E along with three copies of TR-6 challan.

In case AC Group does not agree, principles of natural justice would need to be followed before finalising the assessment.

In case first check examination order is required (whether on request of the importer or ordered by the Assessing Appraiser, on approval by AC Group), the system will print a copy of the un-assessed B/E along with the examination order and other instructions. The print out will be handed over to the CHA who appends his signatures, confirming the facts in the B/E.

After the examination is completed, the Assessing Appraiser, with approval of AC Group, finalise the B/E in the system. Immediately, the system will print Customs copy of B/E along with three copies of TR-6 challan.

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End use bonds or undertakings shall be accepted manually by the AC Group as is being done at present.

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Debit entries in all import licences will be made in the Licence Section of the Custom House. The Section will also make entries in the passbooks under Notification Nos. 51/96. These would be audited at the same location. The Shed Appraiser will sign the entries at the time of examination.

Under the system, Customs duty and other dues would be collected at the Indian Bank Counter at the Custom House.

The Counter is linked with the system and will transfer the duty amounts to the Customs Head of Account.

The CHA shall present three copies of the TR-6 challan to the Bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system, enter the particulars of receipt of amount in the system and return two copies of challans duly stamped and signed to the CHA. The bank will retain one copy.

mporters can pay the duties/dues by cash, DD or both. However, it would be advisable to open accounts in the bank and give standing instruction to them to debit the Customs duty from their accounts for credit to the Customs Head of Account. This would help in completing the assessment without loss of time.

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Before examination of the goods, the CHA will submit the printout of the un-assessed B/E, in respect of first check cases or the final printout of B/E, in other cases to the Alert Counter in the Centre. All B/Es will be verified against the records and if everything is in order, B/Es will be stamped and returned to the CHA. The CHA will then proceed for examination.

In the case of system and second check appraisals, the CHA, after obtaining the location of the goods from CPT, shall present the B/E at the Systems Examining Officer (SEO) in the import shed of CPT (Bharti docks or JD-7). In the case of first appraisal, un-assessed copy of the B/E will be submitted. He will sign the printed B/E, declaring the contents to be true before submission.

After registration, the B/E shall be passed on to the Shed Appraiser for examination of the goods. Along with the B/E, the CHA shall present documents, as per the list below (the documents should preferably be arranged in a file cover in the following order): -

In case the number of invoices is more than one, the packing list and documents relating to that invoice should be placed below the related assessment sheet of B/E and not bunched together.

All these documents will be retained by Customs at the time of giving ‘Out of Charge’. As such, only certified/xerox copies of documents should be submitted where originals are not required.

The Shed Appraiser shall sign the debit entries in the import licences after verification.

The Shed Examiner shall examine the goods and enter his report in the system as well as on the hard copy of B/E. He shall also sign the catalogue, invoice etc. The CHA shall sign the report in token of the goods having been examined in his presence. He will record his name and I-Card No.

In case the Shed Appraiser has a doubt or a query after the examination, he will write it manually on the B/E, with the approval of AC Examination.

The CHA shall submit the reply in the shed. If the Shed Appraiser still feels that the B/E requires reassessment, he shall forward it to AC Group through the AC Examination, with his comments on the B/E as well as in the system. AC Group will examine the facts and take appropriate action, if necessary after following the principles of natural justice.

However, if the answer is acceptable, the Shed Appraiser will proceed to complete the examination.

After completing examination of the goods, the Shed Appraiser would give ‘Out of Charge’ in the system. Thereupon, the system will print two copies of B/E, for importer and Exchange Control. Copies of order of clearance (in triplicate) would also be printed. All these copies will carry the examination report, order of clearance number and name of the Shed Appraiser. The two copies each of B/E and the order shall be returned to the CHA, after the Appraiser signs them. One copy of the order will be attached to the Customs copy of B/E and retained by the Shed Appraiser.

The CHA shall present copies of the order and importer’s copy of B/E to CPT who shall issue the Gate Pass on strength of these documents. CPT will retain one copy of the order.

The CHA will present the importer’s copy of B/E, the order and the CPT Gate pass to the Customs Officer at the gate. The Gate Officer shall, after inspecting the packages, endorse the number of packages on the order of clearance and retain it. The B/E and Gate Pass shall be returned to the CHA.

The procedure for examination of goods at the Container Freight Stations (CFSs) would mutatis mutandis same as that applicable at CPT.

However, till connectivity is established with the CFSs, the following procedures would apply.

In case of second check examination, recording of the examination report and ‘Out of charge’ order would be given only on the hard copy of the B/Es. The Shed Appraiser will retain the Customs copy of the B/Es.

In case of first check examination, the recording of the examination report would only be on the un-assessed B/E. The CHA will produce this copy to AC Group who will ask the Assessing Appraiser to enter the examination details in the system, verify them and get finalised the assessment.

Shipping Lines should submit a written request to AC Imports seeking amendment of IGM giving the reasons therefor. If satisfied, AC would permit carrying out amendment in the system.

Amendment of B/Es

In case any error is noticed after submission of B/E, but before examination of goods, the CHA may seek amendment of the B/E through the Centre after obtaining permission of the AC Group.

No amendment in B/E particulars and consequent reprints shall be allowed after out of charge has been recorded in the system. However, exception would be permitted in the following cases: -

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No requests for attestation of extra copies of B/Es or for re-prints shall be entertained. The CHAs are advised to keep the original documents (importer’s copy of B/E and TR-6 challan) safely with them.

Consequent upon the amendment of Section 46 ibid by the Finance Act, 1996 (No. 2), it is now possible to present a B/E even before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation.

The CHA may file a B/E under the Advance Customs Clearing System if he has the copies of the B/L and the invoice. The B/E would be filed and assessed in the same manner as indicated above. However, instead of generating 3 copies of B/Es and duty payment challan, the system will generate one copy of the B/E to inform the importer about the assessment details. The final print out containing three copies each of the B/E and challan would be generated after the IGM details are entered in the system on arrival of the vessel. If there is any change in rate of duty, the B/E shall be reassessed.

If there is a delay of more than 30 days in the arrival of the vessel, fresh B/E would have to be filed.

The rate of exchange to be applied for calculating the value of the goods shall be the rate prevailing on the date of filing the Advance B/E.

The rate of duty applicable to goods sought to be cleared against Advance B/E would be that applicable on the date of entry inwards of the vessel and not on the date of filing of the B/E

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Detailed guidelines for completing Annexure I are enclosed at Annexure III.