The Shipping Bill (Electronic Declaration) Regulations, 2011.

Document Text

[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. 80/2011-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 50 of the Customs Act, 1962 (52 of 1962), 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 Shipping Bill (Electronic Declaration) Regulations, 2011. (2) They shall apply to export of goods from 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 exporter or a person holding a the Custom House Agents Licensing valid Regulations, 2004 and authorised by such exporter; licence under (b) “annexure” means annexure to these regulations; (c) "electronic declaration" means particulars relating to the export goods entered in the Indian Customs Electronic Data Interchange System; (d) “ICEGATE” means Indian Customs Electronic Data Interchange Gateway, an e-commerce portal of the Central Board of Excise and Customs; (e) "service centre" means the place specified by the Commissioner of Customs where the data entry for an electronic declaration, is carried out; (f) “shipping bill ” means an electronic declaration accepted and assigned a unique number by the Indian Customs Electronic Data Interchange System, and includes its print-outs; (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 shipping bill shall be deemed to have been filed and where applicable 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 number is generated by the Indian Customs Electronic Data Interchange System for the said declaration. The checklist together with the supporting export documents 5. and challan evidencing payment of duty and/or cess, if any, shall be presented to the proper officer of customs for making an order permitting clearance, for loading of goods for exportation, after examination of the export goods if so required. 6. After making an order under regulation 5, the proper officer shall generate the original (customs copy), exporter’s copy, exchange control copy and the export promotion copy of shipping bills. 7. The original (customs copy) of the shipping bill and the checklist shall be retained by the proper officer. The exporter’s copy, exchange control copy and the export promotion copy of shipping bill shall after suitable endorsements be handed over to the authorised person. Transference copies of shipping bill shall be generated wherever necessary. (Vikas) Under Secretary to the Government of India [F.No.450/26/2011-Cus.IV (pt-1)] ANNEXURE DECLARATION FORM FOR EXPORT OF GOODS Master Details 1. CHA License Number: 3. 5. 6. IEC Code Number: Exporter Address: Exporter Type: 2. CHA Name: 4. Exporter’s Name: [P] – Private [G] – Government 7. Merchant/Manufacturer: [R] – Merchant [F] – Manufacturer 8. 9. Consignee Name: Consignee Address: 10. Consignee Country: 11. Port of Destination: 12. Country of Final Destination: 13. State of Origin of Exported Goods: 14. SEZ/ICD Code: 15 Authorized Dealer (AD) Code: 16. RBI Waiver Number: 17. RBI Waiver Date: 18. Annexure C Parameter: Yes No 2 19. Annexure ‘C’ Particulars (Only to be filled for Customs Location) (a) Master Airway Bill of Number: (c) Total No. of Packets in MAWB: (e) Factory Stuffed (Y/N): (g) Agency: (i) Sample Accompanied Y/N): (b) Airline Name: (d) HAWB Number: (f) Seal No.: (h) Marks & Nos: (j) Total No. of Packages: (k) No. of Loose Packets: (l) Gross Weight: (m) Net Weight: (o) Packing Details: (n) Unit of Measurement: Sr.No. Packet Numbers Type of packets From (2) (1) To (3) (4) 3 20. Annexure ‘C’ Particulars (Only to be filled for ICD/CFS & Sea Customs Location) (a) Factory Stuffed(Y/N): (b) Sample Accompanied(Y/N): (c) Nature of Cargo: (d) Marks & Number: (e) Total No. of Packages: (f ) No. of Loose Packets: (g) No. of Containers: (h) Gross Weight: (i) Net Weight: (j) Unit of Measurements: (k) Container Details (only for Factory Stuffed containers) Container Number (1) Size (2) Excise Seal Number (3) Seal Date (4) Number of packets stuffed (5) (l) Packing Details Sr.No. Packing Number From (2) To (3) (1) Type of Packets (4) (m) Rotation Number:* (n) Rotation Date: * Only for Sea Customs locations. 4 Details of Invoice: 21. Invoice Number: 22. Date: 23. Nature of payment: [LC] Letter of Credit [DP] Direct Payment [DA] Delivery against Acceptance [AP] Advance Payment [NA] Not Applicable 24. Period of Payment as per contact (in Days): 25. Contract Number: 26. Whether Consignee and Yes No Buyer Same: 27 If No, Name & Address of Buyer: 28 Invoice Currency: [Enter Exchange Rate Particulars in case of Non- Standard Currency at point 27] 29 Nature of Contract: FOB CIF CF CI 30 Charges: Particulars Rate Currency Amount Commission Discount on FOB Rate Packing & Misc. Charges Other Deductions Freight Insurance Whether the Unit Price includes Freight - [F] Insurance – [I] Freight & Insurance - [B] None - [N] 31. Exchange Rate Details for Non-Standard Currency: Currency Code/Name 1 Unit in Rupees 2 Exchange Rate 3 Bank Name 4 Certificate Number 5 Certificate Date 6 5 32. Item Wise Details (To be provided for each invoice separately) Item Sr. No. RITC Code Description of Goods Accessories, if any Quantity Accounting Unit Item Rate No. of Units Accounting Unit for Rate Present Market Value Scheme Code Category if NFEI Exports (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) Whether Third Party Export (Y/N) * (13) * Only for Scheme Codes involving DBK and DEBP. For other Scheme Codes (DEEC, EPCG, Job Work, DFRC), the system would determine the third party export automatically. 33. Drawback Particulars: Invoice Sr. No. DBK Serial Number Duty Drawback Details DBK Serial Number Quantity (1) (2) (3) (4) Raw material Details Raw Material Serial Number (5) Raw Material Quantity (6) 34. DEEC/EPCG Licenses Particulars: Invoice Serial Number Item Serial Number (1) (2) Registration Number (3) Serial Number in Part (E) (4) Serial Number in part (C) (5) Quantity (6) Accounting Unit (7) Whether Indigenous/Imported (8) DEEC/EPCG Licenses Particulars 6 35. DFRC Licenses Particulars: Invoice Serial Number Item Serial Number Registration Number Standard Input / Output Group Code (1) (2) (3) (4) DEEC/EPCG Licenses Particulars Standard Input / Output Serial Number (5) Standard Input / Output Norm Serial Number (6) Quantity Accounting Unit Whether Indigenous/Imported (7) (8) (9) 36. Job Work Particulars: Invoice Serial Number Item Serial Number Notification Number B/E Number Date Bill of Entry Particulars B/E Invoice Serial Number Actual Invoice Number Item Serial Number in invoice Port Code, where imported Quantity Unit of Measurement (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 7 37. Annexure C1 Particulars (Applicable to EOU/SEZ): IEC Code Invoice Serial Number Examination Date Division Commn. Range Annexure C1 Details Examination Officer Name Examination Officer Designation Supervisor Officer Name Supervisor Officer Designation Seal Numbers Affixed on Packages. (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) 38. Re-Export Particulars: S. No. Re-Export Particulars 1 2 3 4 5 6 7 8 9 10 11 12 Invoice Serial No. of S/B Item Serial No. of S/B B/E Number B/E Date Invoice No. of B/E Item Serial No. of B/E Port Code Item Description As per B/E Invoice Quantity Imported Unit of Measurement Assessable Value in (Rs) Total Duty Paid 8 13 14 15 16 17 18 19 20 21 22 23 24 25 Duty Payment Date Quantity Exported Technical Details Other Identifying Parameters Whether against export Obligation (Y/N) Export Obligation Notification No. Drawback Amount Claimed Whether Item Un-used (Y/N) Commissioner Permission (Y/N) Board Order Number Board Order Date Whether CENVAT Availed (Y/N) Whether CENVAT Reversed (Y/N) 39. Cess Particulars (If applicable): Invoice Serial Number (1) Item Serial Number (2) Cess Serial Number (3) Cess Quantity (4) 9 40. CENVAT Particulars: Invoice Number (1) Item Serial Number (2) Certificate Number (3) Certificate Date (4) Central Excise Office Code (5) Assessee Code Valid Upto (6) (7) 41. Third Party Exports: Invoice Number Item Serial Number IE Code (1) (2) (3) Name of the Manufacturer (4) Bank Serial Number* Address (5) (6) * Only if the third party is also a regular exporter. 42. ARE 1 Particulars: Invoice Serial Number Items Serial Number ARE-1 Number ARE-1 Date Commissionerate Division ARE-1 Particulars (1) (2) (3) (4) (5) (6) Range (7) Remarks (8) 10 43. Documents & Releasing Agencies Particulars: Document Type (1) Docume nt Descript ion (2) Invoice Number Item Number Agency Code Agency Name Document Name (3) (4) (5) (6) (7) 11 DECLARATION I/We declare that the particulars given herein above are true, correct and complete. I/We enclose herewith the copies of the following documents*. 1. SDF Declaration 2. DEEC Declaration 3. 4. Quota/Inspection Certificates 5. Others (Specify) Invoice Name of the Exporter: Name of CHA: Designation Designation ID Card Number * To be submitted with the exports goods in the warehouses. Date: ……………………………….. Signature: ………………………… INSTRUCTIONS: 1. 2. All entries should be made in CAPITAL letters. Photocopies of the Invoices has to be attached separately with declaration form for data entry. 12 FORM SDF APPENDIX-1 Shipping Bill No. ………………………………………….. Date: ………………………………….. Declaration under Foreign Exchange Management Act, 1999: 1. I/We hereby declare that I/We am/are the SELLER/CONSIGNOR of the goods in respect of which this declaration is made and that the particulars given in the Shipping Bill No. ……………………….. Dated ……………..are true and that- The value as contracted with the buyer is same as the full export value declared in the a)* above shipping bill. b)* The full export value of the goods is not ascertainable at the time of export and that the value declared is that which I/We, having regard to the prevailing market conditions, expect to receive on the sale of goods in the overseas market. I/We undertake that I/We will deliver to the bank named herein ……………………………………………… 2. ………………………………………………………………………………………………………………………… the foreign exchange representing the full export value of the goods on or before @ ……………………………………………………….. in the manner prescribed in Rule 9 of the Foreign Exchange Management Rules, 1999. I/We further declare that I/We am/are resident in India and I/We have a place of business in 3. India. 4 I/We * am/are OR am/are not in Caution List of the Reserve Bank of India. Date ………………………………………………………………… …………………………………… Signature of (Exporter) Name ……………………………………………….. @ State appropriate date of delivery which must be the due date for payment or within one year from the date of shipment, whichever is earlier, but for the exports to warehouses established outside India with permission of the Reserve Bank, the date of delivery must be within fifteen months. * (Strike out whichever is not applicable) 13

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