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OFFICE OF THE COMMISSIONER OF CUSTOMS (PORT)
CUSTOM HOUSE, NO.33, RAJAJI SALAI, CHENNAI - 1
Public
Notice. 42/2002
Sub:- Introduction of Bond Management System and
Extension of ICES Imports to processing of Bills of Entry relating to goods:-
(i)
purchased
on high seas sales basis
(ii)
exempted
under 100% EOU schemes
(iii) exempted under Notification No.32/97 (Job work)
Importers
and Exporters, Customs House Agents, trade in general and all others concerned
are hereby informed that it is proposed to register all the Bonds /
Undertakings executed with the Customs along with related Bank Guarantees /
Sureties on the system. The details of
the Bond Management System are being notified as follows for the information
and compliance of all concerned. It has
also been decided that the following categories of Bills of Entry will be
processed under the automated system with effect from 18.02.2002.
Bill
of entry relating to Goods :-
(i) purchased
on high seas sales basis
(ii) exempted under 100% EOU schemes
(iii) exempted
under Notification No.32/97 (Job work)
2. The
format for data entry of B/E at the Service Center has been revised and is appended
as Appendix A to this Public Notice. The format will be adopted for data entry,
in supersession of the Annexure I of Public Notice No.242/98 (as amended). For
convenience of correct entry of data in the System, the related details may be
carefully indicated in the relevant fields.
The details of the proposed changes are
indicated in the following paragraphs: -
3. Bond Management System
In the proposed Bond
Module, the AC/DCs will continue to handle those Bonds//Bank
Guarantees/Undertakings hitherto handled by them. Officers of the rank of DC/AC shall handle the Bonds. The respective sections will be responsible
for the following:
-
Registration of Bonds/undertakings, Bank Guarantees, Sureties
-
Debit and Credit of Bonds for EDI Bs/E and Manual Bs/E
-
Closure of Bonds, Bank Guarantees
-
Enhancements
-
Issue of recovery notices
-
Issue of reminders
-
Generation of MIS
reports
The Appraising Group
determines the Bond requirement. The
type and the amount of bond are decided by the Appraising Officer and are
approved by the Assistant Commissioner.
However system will assist in determining the type of Bond / BG and
value. Bond requirement details will be
printed on the BE after the assessment. The details include the type of Bond, amount and the Bank
Guarantee.
4. System Flow
4.1 Registration
of Bond
The bond
module provides for registration of all Bonds / Undertakings, Bank Guarantees,
Sureties etc. in the system. The
importer shall furnish the following details for registration: -
Bonds / Undertakings
-
IEC
-
Bond Type
-
Bond Amount *
-
Revolving / Specific
-
Date of Bond
-
Date of Expiry
-
Date of enforcement
-
Whether BG Y/N
-
Surety Y/N
-
Cash Deposit Y/N
-
Remarks
* for Bonds already executed, the existing
balance to be captured as opening balance in the Ledger
BG Details
-
Serial No. (as given by the Bank)
-
Bank branch code
-
Bank name
-
BG amount
-
BG date
-
Expiry date of BG
-
Date of enforcement
-
Remarks
Surety Details
-
Serial No. ( as given by the party )
-
Surety Name
-
Address
- Identification
particulars of surety (CHA code, Chartered Accountant Registration No. etc.)
-
Remarks
Cash Deposit
-
Challan No.
-
Date
-
Amount
-
Date of Deposit
The bond
detail shall be entered in the respective Sections. For example, PD/End Use
Bonds/Undertakings/Test Bonds etc (whether Specific or revolving) will be dealt
by the respective Groups as is being followed now. Similarly, Warehouse/EOU Bonds/Transit Bonds etc will be dealt by
Bonds Department. On entry, system will
assign a job number and a checklist is generated. The importers / CHA shall
satisfy with the correctness of details. The corrections if any shall be made
and job shall be submitted.
After
submission the job shall be forwarded to AC /DC designated to accept the bond.
The importer/CHA shall present the original bond documents to the respective
designated AC / DC for acceptance.
The AC /DC shall observe
all the instructions regarding acceptance of bond issued by the Board / Custom
House from time to time After satisfying that the documents submitted are in
order & acceptable the AC/DC shall retrieve the bond details on screen by
entering the job no., view the entries made in the system. If the information
in the system match with the documents & conditions for acceptance of the
bonds are satisfied, the AC / DC may accept the bond in the system. The AC/ DC
can also make corrections in the system if so required. After acceptance of the
bond by AC / DC the bond documents shall be taken by the bond officer / bond
clerk. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security
etc. shall enter in the system location of bond storage where the bond
documents have to be physically stored. At this stage the system will generate
the bond registration No. This Registration Number has to be endorsed on the
original documents and also communicated to the importer for their future
reference.
4.2 Bond Registration Number
· System
would maintain a single running Serial No. for all types of Bonds.
· The Bond
No. need not be initialized every year.
· Bond No.
to start with Serial No.100001.
4.3 Processing of Bill of
Entry (with Bond)
Declaration in the Service
Center
In case the importer has already
registered a Continuity Bond with the Bond Cell, he has to specify the type of
Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is
determined by the Appraising Officer.
If Continuity Bond is not there, no declaration (bond) need to be given
in the Service Centre. Bond details
will be printed on the Checklist.
In case of EOU Bond already
submitted at the Central Excise Commissionerate / Office, the Certificate
Number has to be provided. If
Certificate Number is declared, EOU bond is not required.
At the submission stage, the
validity of bond is checked.
4.4 Appraising
The AO has the option to ask for
bond as condition of assessment. The
following type of Bonds can be opted:
Provisional Duty Bond - General
Test Bond
End Use Bond / Undertaking
Transit
Provisional Duty Bond - Project
Imports
Extra Duty Deposit
EOU Bond
Warehouse Bond
BE Type `W’: Warehouse Bond is mandatory.
EOU Bond: In case of items, where EOU Notification is
claimed, EOU Bond or a procurement Certificate from Central Excise authorities
is mandatory.
Provisional assessment: If any of the item is assessed
provisionally, the Bond (Provisional or Test) is mandatory.
The AO has to specify Type of
Bond, Bond Amount, BG%, BG amount, basis for bond amount at the BE level.
AC (Group) has to confirm the
action of AO. Auditor has no option
w.r.t bonds. However, he can view the
Bonds requirements.
Bond requirement details:
On completion of assessment, the
Bond requirement details will be printed the Assessed Copy of the BE.
4.5 AC (Bonds)/AC (Group)
Where the Bond has not been
executed before assessment, on completion of assessment and payment of duty
(wherever required) the importer is required to execute the Bond in respect of
the Bill of Entry in question before goods registration in the Shed. If the Bond has not been executed against
the Bill of Entry the goods registration cannot be done.
The Importer has to give a written
request to AC (/Bonds)/AC (Group) as the case may be for debiting the bond
against a BE. The importer shall
specify the Bond Registration No. BE No. and Date. The AC has to retrieve the
Bond and debit the Bond and BG. He/She
has the option to view the BE.
Before debiting the system will
pose the following query:
“Whether the language of the bond
meets the legal requirement of the assessment of the BE.”
If the amount to be debited is
more than the credit balance in the Bond and BG Ledgers, the system will not
allow debit and the AC has to raise a query to the Importer for filing fresh bond
/BG.
The system will not allow goods
registration and out of charge, if the debit entry is not made against the BE
in the Bond and BG Ledgers.
4.6 Bond re-credit
AC (Bonds)/AC (Group) has the
option to re-credit value after finalization of assessment.
Following entries will be made in the Bond and BG ledgers:
-
Date of credit
-
BE No. and Date
-
Amount credited
-
Reasons for credit
(a) assessment finalized no recovery
(b) assessment finalized and differential
deposited separately.
(c) Necessary end use certificate
submitted.
(d) Re-warehousing certificate
submitted.
(e) Test results received confirming the
goods as declared by the importer in the BE.
(f) Others.(specify)
Bond Ledger Format
-
BE No.
-
BE Date
-
Type of Document (manual or EDI)
-
Debit Amount (Specified by AO)
-
Credit amount
-
Date of debit / credit
-
Officer Id.
4.7 Debiting of the Bond for
manual Bill of entry.
A continuity or a specific bond shall be
accepted & registered in the system. A continuity bond registered in the
system can be utilized in respect of an
electronic as well as manual bill of
entries. For debiting manual bill of entry the bond officer shall select the
option of MBE-debit and enter the details of the manual bill of entry and
amount of bond / BG etc. After debiting, a debit slip will be generated which
can be printed one copy of slip should be attached with the B/E and other copy
given to the importer.
In respect
of Bills of Entry where processing has not yet been automated, it would still
be possible under the aforesaid Bond Management System to register the bond in
the system and utilise it against a manually processed date of entry as per
procedure indicated alone in respect of a continuity / revolving bond.
5. Changes proposed in the Processing of
Bills of Entry (Warehousing Bill and Provisionally assessed Bills)
Consequent
upon the introduction of the Bond Management System, changes are being proposed
in the processing of Bills of Entry for Warehousing of Imported goods and goods
assessed to duty provisionally. The
Bills of Entry would be linked to the respective Bonds and the system will
maintain an account in this behalf. The
procedure for processing of such Bills of Entry is briefly indicated below:-
5.1 Warehousing
bill of entry
For
Warehousing bill of entry the type of bill of entry should be indicated as ‘W’.
The importer may indicate the bond details if a continuity bond has already
been executed in the same manner as has been explained in respect of 100% EOU.
The
processing of warehousing bill of entry shall continue to be as at present in
the respective groups on first come first serve basis.
The system at the
time of assessment of a Warehousing B/E shall display before the Appraiser the
requirement of bond equal to double the amount of duty payable. The appraiser
at the time of the assessment can change the bond /BG amounts. Where the bond
details have been entered at the time of data entry the same shall be displayed
by the system & debit details will be printed on the bill of entry. Where bond has not been debited at the time
of data entry of B/E, bond requirement shall be printed along with the print of
the bill of entry.
The bond shall be registered with the designated bond
Officer & debited in respect of a Bs/E. Unless the bond is debited in the
system, bill of entry cannot be registered for examination & out of charge
at the shed / docks.
5.2 Provisional Assessments
Where an
item of the bill of entry is assessed provisionally by the Appraiser
irrespective of the fact, whether EOU /W/Hg Bill of Entry, PD bond will also be
required in addition to the EOU / WHg. Bond. The details of the bond can be
entered at the time of data entry as explained for EOU bill of entry. The type
of bond for provisional assessment shall be ‘PD’.
The System will indicate sum of the duty
assessed provisionally for assistance of the appraiser for determining the
amount of bond / BG for debiting. The Appraiser can change the amount of bond
and/ or B.G. for debiting.
If
the bond detail has not been entered at the time of data entry, the system will
enforce bond. The Appraiser shall specify the amount of bond and bank
guarantee. The duty if any assessed shall be deposited with designated bank as
usual. The bill of entry will not be registered in the shed / docks for
examination & out of charge till the duty is paid and the bond and BG as
specified has been debited. The details
of bond debit or the bond requirements shall be printed on the provisionally
assessed B/E. Details of a debited bond will also be printed on the Importer’s
copy and Exchange control copy of B/E.
In case any Cash deposit is
required to be taken, the Appraiser can specify the amount of Cash deposit, the
Challan for Cash deposit will also be printed with the assessed copy of B/E
which will also be deposited with the designated bank like the duty and
fine/penalty.
6.3
High Seas
Sales Consignments
This
category would cover all imports where the goods have been transferred by the
original importer by sale or otherwise before their clearance from customs. As
is currently the practice, the software has been designed to provide for both
the options namely, the ultimate buyer paying a percentage loading over the
invoice price or a fixed sum in addition to the invoice price to arrive at the
final price payable.
Where the
goods have been purchased on High Seas Sales basis, option `Y’ should be indicated at S.No 9 in the
format. Against S.No 10, the IEC & Branch code of the
original importers i.e. Seller of goods on high seas, should be indicated. In the field of invoice details after the
field of currency, new fields for indicating the costs incurred over and above
the invoice value for purchasing goods on high seas have been added. Where such expenses are incurred, (whether
actually paid or payable) as a percentage of invoice value, the percentage rate
should be indicated in the field “Rate”.
Where a fixed amount is paid or payable over the invoice value such
amount should be indicated against the field ‘amount’ and shall be in Indian Rupees. The additional amount would get distributed
proportionately amongst the various items in the invoice for determination of
assessable value.
In case goods relate to more than one invoices, the High
Seas sales charges should to be indicated against each invoice, proportionate
to the value of goods in the invoice.
The
system shall add these charges to the CIF value of the goods for computation of
value for the purpose of levy of duty.
The
data entry operator at Service Center shall enter these details in the relevant
field in the system. These details will
be printed on the checklist. The IEC
& the name of the seller of the goods shall also be printed at the end of
the checklist for verification by the Importer / CHA.
After
submission, the B/E shall be processed under the EDI-System as a normal
B/E. The Appraiser, Auditor, AC/DC at
the time of processing the B/E will be able to view the details of rate or
value of High Seas charges. The
Appraiser assessing the B/E will also be able to change the rate or value of
High Seas Sales charges though change option.
Principles of natural justice would need to be followed wherever
required.
The
details of the rate or value of High Sea Sales Charges and the IEC with name of
the Seller will also be printed on the assessed copy, & Importer’s &
Exchange Control copies of the B/E.
6. Imports by
100% EOUs:-
6.1 Registration of EOU
All the 100% Export
Oriented Units including STP / EHTP etc. will be required to be registered as
EOU in the System before filing of a bill of entry. The designated officer shall make data entry
for registration of an EOU. All
verifications and authentications including all checks to determine the
eligibility of the importer to be registered as an EOU and for exemption from
duties shall be carried out before a unit is registered in the System as an
EOU.
Following details should be
furnished by the EOU for registration.
- Importer Exporter Code (IEC)
- IEC Branch Code.
(All other details including BIN
shall be captured from the information sent by DGFT against the IEC)
- EOU type
I
A – EOU -
General
B – EOU -
Acquaculture
C – EOU –
Agriculture / Floriculture
D – EOU –
Granite
E - EOU – gems and jewellery
F – EOU –
Others (specify)
II
– STP
III
- EHTP
- EOU Approval No.
- Approving Authority
- Approval date
- Valid till
- ECC (Assessee
Excise Control Code)
- Central Excise office location code
Commissionerate
Division
Range
Separate Registration would need
to be made for each factory (based on the various branch codes of the IEC) in
case a 100% EOU has more than one factory.
6.2 Filing of Bill of Entry
Entry of Bond
details
In
the appendix - A format for declaration for data entry, S.No.18 has been added
to capture the details of registration of various bonds including the bond for
100% EOUS.
For a Bill
of Entry for imports by 100% EOU indicate :-“Y” for Bond No………. if bond is
already executed with customs at the point of import; `C’ Cex. Certificate.
No…………DT……………” where the bond is executed with Central Excise authorities; and
a procurement certificate has been issued by them. ‘N’ where neither bond is executed nor Central Excise
Certificate is obtained before presenting the Bill of Entry. Where the option given is ‘N’ the system
shall require the bond to be executed after assessment but before registration
of B/E for examination & out of charge.
Procedure
for registration of bond/B.G. has been separately indicated in this Public
Notice
The
importer should indicate in the format the type of bond as “EO” for 100% EOUs
and indicate details of the Bond No. or the Central Excise certificate as the
case may be. If Bond or Central Excise
Certificate are not indicated it would be ‘N’ i.e. NONE.
The data entry operator shall enter the related
option Y or C and enter the details of the bond or the certificate as the case
may be in the respective field in the system.
In the field of claim of assessment normal details
shall be indicated. However, in the
fields of “Additional information for claiming benefits under specified
exemption schemes” in Col.(I) the prescribed Exim code for the relevant scheme
related to imports like EOU/STP/EHTP would required to be indicated. The Exim codes for the various
schemes have already been
notified in the Handbook of Procedures
issued by DGFT. List of codes is
enclosed for ready reference. In Col.2
the relevant applicable exemption notification No…………/Year……….with S.No… of
item in the notifications is required to be indicated against the respective
item.
The data entry operator shall enter the code of
EOU against the field Exim code ………………… after entry of Exim code enter
notification no.../yr & s.no. After completion of entry of all the items of
the bill of entry, a check list will be printed. In the check list against an
item where EOU exemption is claimed the words (EOU) & notification no. /yr
& S.No. will be printed. At the end of the check list details of bond
indicating the bond no. bond code, amount debited, Bank Guarantee debited or
the details of certificate for central excise will be printed.
The
importer / CHA shall check the correctness of the details in the checklist
& return it to data entry operator for submission of the same in the
system. On submission, the bill of entry shall be directed to Group VII for
assessment. An unassessed copy of the bill of entry after submission shall be
taken by the importers.
6.3 Appraising
of EOU B/E.
The
importer /CHA shall present the unassessed bill of entry along with the bonds /
certificate and other documents supporting the claims of assessment under EOU
to the designated Appraiser / Supdt. Group VII for making assessment.
The
Appraiser shall recall the relevant bill of entry on the screen and complete
the assessment on the system after scrutiny of the documents. The system will
display EOU bond details or Central Excise certificate. The appraiser will also
be able to view the details of EOU approvals.
In
case the importer has already executed the bond and it is registered in the
system, the system will display the amount debited in the bond which is equal
to the duty foregone. If the appraiser desires to change the amount for
debiting the bond he can select through change option and change the amount for
the bond debit & BG. Where the BG is not required the amount in the field
of BG should be entered as 0(Zero).
The
appraiser has the option of removing EOU notification where the importer is not
found to be eligible for the exemption.
Where the
importer has not furnished bond or central excise certificate, the system will
require the assessing officer to specify the bond amount / BG amount. The
Appraiser shall specify the Bond & Bank Guarantee amount in system. After processing by the Appraiser
the B/E will be audited by the Auditor and thereafter processed by the AC/DC
Group VII. After the assessment print
of the Bill of Entry can be obtained. The details of the bond / BG shall be
printed on the bill of entry where neither bond is debited nor a central excise
certificate is indicated the system will print the bond / BG requirements as
specified by the Appraiser.
In
case the importer has executed the bond with the central excise authorities, he
shall produce the procurement certificate issued by the central excise officer
to assessing officer along with the unassessed copy of the Bill of Entry. Assessment of Bill of Entry would be done
after due verification of all the concerned documents. System would generate a communication
consignment and requesting for confirmation about re-warehousing. System would enable monitoring of the
movement of the goods through appropriate MIS reports.
After
completion of the assessment the bill of entry shall be put to Bond queue for
execution / debiting of bond. Where any duty amount has been assessed, the duty
shall be deposited in the bank as usual. Unless the Bond Officer completes the
action of debiting bond in the system, the B/E will not be available for
registration for examination and out of charge.
Procedure
for registration of Bond / BG has been explained earlier in this Public Notice.
7. Availing exemption under
JOBBING Scheme
Notification No.32/97 –
Cus. exempts goods imported for carrying out any job work and re-export subject
to conditions specified in the said notification. Importers claiming the said exemption would require to indicate
the relevant Exim code and Notification in the columns “Additional information
for claiming benefit under specified exemptions schemes”. The bond type “JO” details will be
indicated in the format for data entry , the Scheme code will be 20
and the exemption notification will be 032/97
item S.NO. 1. On submission print of
an un-assessed copy of the B/E will be
taken and presented to the designated Appraiser in Group-VII along with all the
requisite documents. The Appraiser will recall the B/E on screen for
assessment. Appraiser will be able to delete the notification to deny the
exemption if so warranted, specify the bond/BG requirements and modify the
bond/BG amounts. The B/E will be audited by the Auditor and processed by the
AC/DC Group-VII. Details of
notification, bond/BG debits will be printed on respective copies of the B/E.
The procedure for execution and maintenance of bond/BG in the system will like
any other bond.
The difficulty if any faced
in carrying out with the above procedure may be brought to the notice of System
Manager / Dy. Commissioner (EDI).
Sd/-
(JOSEPH DOMINIC)
COMMISSIONER OF CUSTOMS(PORT)
// ATTESTED
//
(Ch. VENKAT
REDDY)
Deputy
Commissioner of Customs (EDI)
APPENDIX - A
FORMAT FOR DECLARATION AT
SERVICE CENTRE FOR DATA ENTRY
1. (a)
CHA Licence No. :
(b) Name :
(c)
Address of the CHA :
2. Importer
Particulars
(a)
Importer – Exporter Code(IEC) : (b) Branch Serial Number
(c) Name
of the Importer :
(d) Address :
3. Type
of Importer(Tick) : (a) Government Departments (G)
(b) Government Undertakings (U)
(c) Diplomatic/UN and its
Organisations(O)
(d) Others (P)
4. Authorized
Dealer Code of
the bank :
5. Type of Bill
of Entry
(A) (H) Home
Consumption
(W) Warehouse
(X) Ex-bond
(B)
(N) Normal Bill of Entry (after filing of IGM and after entry
inward)
(P) Prior BE (after
filing of IGM and before entry inward)
(A) Advance Bill of Entry (filed before filing of IGM and before entry
inward)
(C) High Sea Sale (HSS) :
Yes/No
If yes, high sea seller particulars-
(a) Importer –
Exporter Code(IEC) :
(b) Branch
Serial Number :
(c) Name of the high sea seller :
(d) Address :
(D) Section
46 (1) Proviso Case : Yes/No
6. Special
requests, if any
(A) First Check requested
: Yes/No
(B) Green
Channel facility for clearance
without examination requested : Yes/No
(C) Urgent
clearance requested against
temporary documentation
(kachcha B/E): Yes/No
(D) Extension of time limit requested
under Section 48
: Yes/No
If yes, reasons for late filing of BE
:-
7. Port of
Shipment :
8. Country of Origin :
(if
same for all goods of the consignment, otherwise declare at the item level
at S.No. 39 )
9. Country of
Consignment :
IGM
Details
10.
(a) Import General Manifest (IGM)
No./Year :
(b) Date
of entry inward :
11.
(a) Master Airway Bill(MAWB) No./
Bill of Lading (HBL) No. :
(b) Date :
12.
(a) House Airway Bill No(HAWB)./
House Bill of Lading(HBL) No. :
(b) Date :
13.
Marks & Numbers :
14.
(a) Number of Packages :
(b) Type of Package :
15.
(a) Gross Weight
:
(b) Unit of
weight :
16. Additional information for clearance of goods at Inland
Cantainer Depots(ICDs)
(a)
Name of the gateway port :
(b)
Gateway IGM Number :
(c) Date of entry inwards at
gateway port
:
17. Container details, (in case of clearance
at ICDs and Sea Ports) wherever applicable
CONTAINER NO SEAL
NO FCL/LCL
---------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------
BOND DETAILS
18. (a) Whether clearance of imported goods
is sought against any type of Bond already registered with customs: Yes/No
(b) IF YES, particulars of bond: -------------------------------------------------
Type
of Bond Bond Regn. No.
-------------------------------------------------
Warehousing (WH)
100% EOUs etc. (EO)
Provisional Duty (PD)
Job-work (JB)
------------------------------------------------
(c) Details of procurement certificate, if any, from Central Excise
Commissionerate.
(i) Certificate Number
:
(ii) Date :
(iii)
Location code of the Central Excise Office issuing the
Certificate
Commissionerate
:
Division
:
Range :
INVOICE
PARTICULARS
19. Whether
Import under
multiple invoices : Yes/No
If Yes, (a) no of invoices :
(b) Total Freight :
(c) Total
Insurance :
DETAILS OF EACH INVOICE
20. (a) Invoice
number : (b)
Date:
21. (a) Purchase
Order Number : (b) Date:
22. (a) Contract
Number : (b)
Date:
23. (a) Letter of Credit (LC) : (b) Date:
Number
24. Supplier
details
(a) Name of the supplier :
(b) Address :
(c) Country :
25. If supplier is
not the seller, -
(a) name of the seller :
(b)
Address :
(c) country :
26. Broker/Agent details:
(a)
name of the broker/agent :
(b) address :
(c)
country :
27. Nature of
transaction (Tick)
(a)
Sale
(b)
Sale on consignment basis
(c)
Hire
(d)
Rent
(e)
Replacement
(f)
Gift
(g)
Sample
(h)
Other free of cost.
28. Terms of
Payment (Tick)
(a)
LC
(b)
DP/DA
(c)
SD
(d)
FOC
(e)
Others
29. Conditions or
restrictions, if any, attached to the sale
30. Method of
valuation applicable :
31. (a) Invoice
value : (b) Currency:
32. Terms of invoice (Tick) : (a) FOB/ (b) CIF /
(c) CI
/ (d) CF
33. Freight,
Insurance and other
charges :
----------------------------------------------------------------------------------------------
Rate (%)
OR Amount Currency
---------------------------------------------------------------------------------------------
(a) Freight :
(b) Insurance :
(c) Loading, unloading and
handling charges[ Rule 9(2)(b)] : 1%
(d) Other charges related to the
carriage of goods (eg. daughter
vessel expenses, transit/transshipment
charges etc) :
34. Cost and
services not included in the invoice value and other miscellaneous
charges
:
Rate(%)
OR Amount Currency
(a) Brokerage and commissions :
(b) Cost of containers :
(c) Cost of Packing :
(d) Dismantling, transport and
handling charges at the country of :
export or any other country
(e) Cost of goods and services
supplied by buyer :
(f) Documentation :
(g) Country of Origin Certificate :
(h) Royalties and licence fees
:
(i) Value of proceeds which accrue
to seller :
(j) Cost of warranty services if
any,
provided by the seller or on
:
behalf of the seller
(k) Other costs or payments, if
any,
to satisfy the obligation of the seller :
(l) Other charges and payments, if any :
35. Discount, if
any : Yes/No
If yes,
(a) Nature of Discount
:
(b) Rate (%) or amount :
36. Additional
charges, if any for : Rate (%) OR Amount (In Rs.) purchase on high seas
37. Any other
relevant information which has a bearing on value :
38. Details of SVB Loading wherever
applicable (at Invoice level):
(if same for all goods of the consignment, otherwise declare
at the item level at S.No.39)
Whether the
buyer & seller are related : Yes/No
If yes,
whether relationship has been
examined earlier by SVB : Yes/No
If yes,
(a) Ref No :
(b) Date :
(c) Custom House :
(d) Load on : (A) Assessable value (B) Duty
(C) Both
(e) Loading rate ------------------------------------------------
Assessable Value Duty
-----------------------------------------------
Rate
in %age :
(f)
Provisional (P)/ Final (F) :
-----------------------------------------------
