F.No. S.Misc.23/2002-SU                                                                           Date:14.02.2002


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


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.



  1. Importer Exporter Code (IEC)
  2. IEC Branch Code.

(All other details including BIN shall be captured from the information sent by DGFT against the IEC)

  1. 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

  1. EOU Approval No.
  2. Approving Authority
  3. Approval date
  4. Valid till
  5. ECC    (Assessee Excise Control Code)
  6. Central Excise office location code





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 & 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).       





                                                              COMMISSIONER OF CUSTOMS(PORT)







Deputy Commissioner of Customs (EDI)



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    


     (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




        (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



(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








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                   :



19.       Whether Import under

            multiple  invoices                            :        Yes/No      


If Yes,  (a) no of invoices                :         

                        (b) Total Freight                 :          

(c) Total Insurance             :




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:



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)    :


39.       Items of Import:

A. Detailed Description of Items:

(1) Invoice Serial Number:                              (2) Actual Invoice Number


Item No

Item Description

Generic Description

Unit Price



Unit of Quantity


If any








End use of

the item


of Origin

Previous imports, if any

B/E No.


Unit Value







































B. Classification Details


(1) Invoice Serial Number:                              (2) Actual Invoice Number:




Classification Details                                                                                                                                                          SVB Details


Import Licencing Details

Item No.




Sl No



Sl No.





Sl no



Sl no



Sl No



Sl No.




Sl no





RSP Per Unit

SVB Ref.



Custom House


on Assess value

Load on duty


(P) /

Final (F)

Exim scheme code, if any

Import against licence Y/N

Para No/ Year of Exim Policy
























C. In case of re-import, Shipping Bill Details.


(1) Invoice Serial Number                               (2) Actual Invoice Number

Item No.


Bill No.


Bill date

Port of


Invoice No. of




Item Sl. No. in SB

Payments made for export on Pro-rata basis (In Rs.)


Freight                Insurance









D Details relating to duty Exemption based on Exim Schemes and Licence particulars.


(1) Invoice Serial Number                               (2) Actual Invoice Number


Item No

Addl Duty Exmpn.






Licence Regn.


Licence Regn.



Debit Value (Rs.)









Sl. No. in Licence













I enclose herewith the copies of following import documents:


            (1)        INVOICE                                  (2)            PACKING LIST


NOTE:             Where the Invoice contains more than one unit of item and more than one description of items, UNIT PRICE of each item shall be mandatory.




I certify that aforesaid declaration, the documents & the information contained therein is true and correct in all respects.




Name of the Signatory:

Name of the Importer/ Authorized Customs House Agent :



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