The Bill of Entry (Electronic Declaration) Regulations, 2011.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (I)] Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Notification No. 79/2011-Customs (N.T.) New Delhi, dated the 25th November, 2011 G.S.R. (E) ---- In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962 (52 of 1962) and in supersession of the Bill of Entry (Electronic Declaration) Regulations, 1995, except as respects things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title, extent and commencement. - (1) These regulations may be called the Bill of Entry (Electronic Declaration) Regulations, 2011. (2) They shall apply to the import of goods through all customs stations where the Indian Customs Electronic Data Interchange System is in operation. (3) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "authorised person" means an importer or a person authorised by him who has a valid licence under the Customs House Agents Licensing Regulations, 2004; (b) “annexure” means annexure to these regulations; (c) “bill of entry” means electronic declaration accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System, and includes its print-outs; (d) "electronic declaration" means particulars relating to the imported goods that are entered in the Indian Customs Electronic Data Interchange System; (e) “ICEGATE” means Indian Customs Electronic Data Interchange Gateway, an e-commerce portal of the Central Board of Excise and Customs; (f) "service centre" means the place specified by the Commissioner of Customs where the data entry of an electronic declaration, is carried out; (g) words and expressions used and not defined herein but defined in the Customs Act, 1962 (52 of 1962) shall have the same meaning as assigned to them in the said Act. The authorised person may enter the electronic declaration in 3. the Indian Customs Electronic Data Interchange System by himself through ICEGATE or by way of data entry through the service centre by furnishing the particulars, in the format set out in Annexure. 4. The bill of entry shall be deemed to have been filed and self- assessment of duty completed when, after entry of the electronic declaration in the Indian Customs Electronic Data Interchange System either through ICEGATE or by way of data entry through the service centre, a bill of entry number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. 5. After the completion of assessment, the authorised person shall present the original bill of entry (customs copy) and duty-paid challan and supporting import documents to the proper officer of customs for making an order permitting clearance, after examination of the imported goods if so required. After making an order under regulation 5, the proper officer 6. shall generate duplicate bill of entry (importer’s copy) and the triplicate bill of entry (exchange control copy). 7. The original bill of entry (customs copy) along with supporting import documents shall be retained by the proper officer of customs and after suitable endorsements the duplicate bill of entry (importer’s copy) and the triplicate bills of entry (exchange control copy) shall be handed over to the authorized person. (Vikas) Under Secretary to the Government of India [F.No.450/26/2011-Cus.IV(pt-1)] DECLARATION FORM FOR IMPORT OF GOODS ANNEXURE A. 1. Bill of Entry Master Details CHA Details - (a) CHA Licence Number : (b) Name: (c) Address of CHA : 2. Importer Particulars - (a) (b) (c) (d) Importer/Exporter Code: Branch serial Number: Importer Name: Address: (e) Type of Importer (select one): (i) (ii) (iii) (iv) Government Departments: Government Undertakings: Diplomatic / UN and its Organisations: Others: (f) Authorised Dealer Code of the Bank 3. Type of Bill of Entry – A. Type of Bill of Entry (a) Home Consumption: (b) Warehouse: (c) Ex-bond: G U O P H W X (d) Ex-bond Details: Into Bond B/E No. Into Bond B/E Date Warehouse Code Ex-bond Release Details: No. of package to be released Package Code Gross weight Unit of Measurement Additional charges for purchases of high seas (HSS) in (INR) Miscellaneous Load (in INR) if any B Bill of Entry filing status (a) Normal B/E: N after filling of IGM and after entry inward. (b) Prior B/E: P after filling of IGM and before entry inward. A (c) Advance B/E: filed before filling of IGM and before entry inward. 4. High Sea Sale Details - (i) High Sea Sale (HSS) YES NO (ii) If Yes, High Sea Seller’s Particulars: (a) (b) (c) (d) Importer –Exporter Code(IEC): Branch Serial Number: Name of High Sea Seller: Address: 5. Section 46(1) Proviso case: 6. Special Requests, if any - (a) First Check requested: YES YES (b) Green channel Facility YES (c) (d) Urgent clearance against Temporary documentation (Kacha BE): Extension of time limit under Section 48:* YES YES NO NO NO NO NO *If yes, reason for late filing: 7. Other Details - (a) Port of shipment: (b) Country of Origin (if same for all goods of consignment): (c) Otherwise declare at Item level: (d) Country of consignment: B. Import General Manifest Details 8. IGM Details - (a) (b) IGM No:. Date of Entry Inward: 9. MAWB/MBL Details - (a) (b) MAWB/MBL No.: Date of MAWB/MBL: 10. HAWB/HBL Details - (a) (b) HAWB/HBL No.: Date of HAWB/HBL: 11. Commodity Details – A. Package Details - (a) Number of package: (b) Type of package: B. Weight Details - (a) Gross Weight: (b) Unit of weight: C. Marks & Numbers: 12. Additional information for clearance of goods at ICDs - (a) (b) (c) Name of the Gateway port: Gateway IGM Number: Date of Entry Inward at Gateway port: 13. Container details (in case of clearance at ICDs and sea ports), wherever applicable - Container Number Seal Number (1) (2) FCL/LCL (3) C. Bond & Certificate Details 14. Bond Details – (a) Whether clearance of imported goods is against any type of Bond already registered with Customs: YES NO (b) If yes, provided particulars of Bond: Type of Bond Bond Regn No. Warehouse (WH) 100% EOUs etc. (EO) Provisional Duty (PD) Job-work (JB) End Use Bond (EU) Undertaking (UT) Re-export Bond (RE) EPCG (EC) DEEC (DE) DFRC (DE) REPL (DE) 15. Certificate Details – (a) Procurement Certificate details from Central Excise Commissionerate: (i) (ii) (iii) (iv) (v) Certificate Number: Date of Certificate: Commissionerate Code: Division Code: Range Code: (b) Miscellaneous Certificate Details : (i) (ii) Certificate Number: Title & Address of Issuing authority D. Invoice Details 16. Single /Multiple Invoice – (a) (b) For Ex Bond BE Invoice Serial No: Whether Import under multiple Invoices: Yes/No (c) If Yes, (i) (ii) (iii) No. of Invoices: Total Freight: Total Insurance: 17. Details of each Invoice – (a) (b) (c) (d) (e) Invoice No.: Date: Purchase Order No.: Date: Contract No.: Date: Date: Letter of Credit (LC) No. Supplier Details: (i) (ii) Supplier Name: Supplier Address: (iii) Supplier Country: (f) If Supplier And seller are not same: (i) Seller Name: (ii) Seller Address: (iii) Seller Country: (g) Broker/Agent Details: (i) Broker/Agent Name: (ii) Broker/Agent Address: (iii) Broker/Agent Country: (h) Nature of Transaction (Tick) (i) Sale: (ii) Sale of Consignment Basis: (iii) Hire: (iv) Rent: (v)Replacement: (vi) Gift: (vii) Sample (viii) Other Free of Cost: (i) Terms of payment (Tick): (i) LC: (ii) FOC: (iii) DP: (iv) SD: (v) Others: (j) Conditions or restriction attached to sale, if any: (k) Terms of Invoice (Tick): (i) FOB: (iii) CI: (ii) CIF: (iv) CF: (l) Invoice Charges: (i) Invoice Value (ii) Invoice Currency: (m) Method of valuation applicable: (n) Freight, insurance and other charges - Rate(%) Amount Currency (i) (ii) (iii) (iv) Freight: Insurance: Loading, unloading and handling charges -Rule 9(2)(b): Other charges related to the carriage of goods: 1% (o) Cost and services not included in the Invoice value and other miscellaneous charges: Charges Rate (%) Amount Currency (i) Brokerage and commissions: (ii) Cost of containers: (iii) Cost of packing: (iv) Dismantling, transport and handling charges at the country of export or any other country (v) Cost of goods and services supplied by buyer (vi) Documentation (vii) Country of origin Certificate (viii) Royalties and license fees (ix) Value of proceeds which accrue to seller (x) Cost of warranty services, if any, provided by the seller or on behalf of the seller (xi) Other costs or payments, if any , to satisfy the obligation of the seller (xii) Other charges and payment, if any (p) Discount charges – (i) (ii) Whether Discount: If Yes, (A) Nature of Discount (B) Rate (%) or Amt. (q) Additional Charges for purchase on High Seas, if any (i) Rate (%) or Amount Any other relevant information which has a bearing on (r) Value: (s) 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) (i) (ii) (iii) Whether the buyer and seller are related: if yes, whether the relationship examined earlier by SVB: If Yes, Yes/No Yes/No A. Reference No./ Date / B. C. Customs House: Load On: Assessable Value Duty Both D. Loading Rate (%): Assessable Value E. Provisional/Final Provisional Duty Final E. Item Details 18. Detailed Description of Item – (a) Invoice Serial No. (b) Actual Invoice No. Item :1 Item :2 Item :3 Item :4 Sr.No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. Description Item serial No. in Invoice Item Description Generic Description Unit Price Quantity Unit of Quantity Accessories, if any Manufacture's Name Brand Model/Grade/Specification End-use of the Item Country of Origin B/E No. Date Unit Value Currency Custom House 19. Classification Details - (a) Invoice Serial (b) Actual Invoice No. No. Sr.No. Description Item: 1 Item: 2 Item: 3 Item: 4 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Item serial No. in Invoice RITC Code CTH (Preferential/Standard) P/S P/S P/S P/S CTH Notn./ Sr. No. CETH CTH Notn. / Sr.No Educational cess Notn. / Sr.No. SIA Notn. / Sr.No. SED Notn. / Sr.No. TTA Notn./ Sr.No. NCD Duty Notn./ Sr.No. Notn./ Sr.No. Item Sr.No in Notification Quantity Supplier Sr.No. i g n p m u D i t n A s n o i t a c i f i t o N s l i a t e D n o i t a c i f i s s a C l 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29 30 s l i a t e D n o i t a c i f i s s a C l s l i a t e D B V S 31. 32. 33 34. e c n e c i L t r o p m I s l i a t e D Tariff Value Notification No. Sr.No. of the Item in Notification Quantity l e u a V f f i r a T SAFTA Notn./Sr.No. Health Notn./Sr.No. Additional CVD Notn/Sr.No. Aggregate Duty Notn/Sr.No. Safeguard Duty Notn/Sr.No. Re-import(Y/N) RSP per unit SVB Ref. No. SVB Date Custom House Load Assess Value Load on Duty Provisional(P)/Final (F) FTP Schemes Code, if any Import against Licence (Y/N) Para No. /Year of Exim Policy 20. Shipping Bill Details in case of Reimport - (a) Invoice serial No.: (b) Actual Invoice No.: Item :1 Item :2 Item :3 Item :4…. Sr. No. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. Description Item serial No. in Invoice Shipping Bill Number Shipping Bill Date Port of Export Invoice number of SB Item Sr.No. in SB Notn.No./Notn Serial No. Freight Payment made for export on Pro-rata basis (in Rs.) Calculated Customs Duty Insurance Calculated Excise Duty 21. Additional Duties under Section 3(3) - (a) Invoice serial No.: Sr. No. (b) Actual Invoice No.: Description Item:1 Item : 2 Item: 3 Item: 4 1. Item Sr.No. in Invoice Notn.No./ Notn Sr/No. Duty Type (E) Additional Duty Flag(x) 2. 3. 4. 22. Details relating to duty Exemption on FTP Schemes and Licence particular - (a) Invoice serial No.: (b) Actual Invoice No.: Sr.No. 1. 2. 3. 4. 5. 6. 7. 8. 9. Description Item :1 Item :2 Item :3 Item :4 Item serial No. in Invoice Additional Duty Exemption Requested (Y/ N) Notification Sr.No. Licence Registration No. Licence Registration date Debit Value (Rs.) Debit Quantity Unit Item Sr.No. in Licence 23. I hereby enclose the copies of following import documents - (a) Invoice (b) 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. DECLARATION I certify that aforesaid declaration, the documents & the information contained therein are true, correct and complete in all respects. Dated Signature: Name of the Signatory: Name of the Importer / Authorised Customs House Agent:

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