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Public Notice No. 02/ 2013Date:/3103/ 2013A T N N ,7A 4Sub: - Launch of additional export modules through the Indian CustomsEDI System (ICES 1.5) for filing and processing of documents for export atiRaxaul LCS --Reg.It is brought to the notice of all exporters, importers, CHAs,1Custodian, Banks, Trade and all concerned that the computerized filing andlprocessing of documents for export under the Indian Customs EDI (!Electronic Data Interchange ) System, hereinafter referred to as ICES 1.5,;

will commence with effect from 25 t h of March 2013 at Raxaul LCS, Raxaul,lDistrict East Champaran, Bihar, PIN- 845305 under Commissionerate ofiCustoms (Preventive), Patna.1.1n continuation to the Public Notice No. 04/2010/dated 13/09/20101notifying filing and processing of documents for export under non-benefit)scheme (white Bills of Export), filing and processing of documents for exportsunder all benefit schemes will be handled at this port.1.2s part of the implementation of CBEC's IT Consolidation Project, the!EDT operations at LCS Raxaul would be on ICES 1.5 application, whichthe centralized version of the ICES 1.0 application, earlier implemented on!standalone servers at major Customs locations. The ICES 1.5 software,1developed by MC, has been implemented at CBEC's National Data Centre atNew Delhi. The System 'Integrator for the project is M/s TCS. The applicationwould cater to the needs of Customs officials at LCS Raxaul and also theService Centre operators, who would be working on CBEC's new Local Area:Network infrastructure implemented by M/s HP Sales India Private Ltd.;Connectivity to the Central servers at the National Data Centre has beenprovided through CBEC's MPLS network, as part of the Wide ArealNetworking project implemented by a consortium led by M/s BSNL Ltd.2.nder ICES 1.5, the computerized processing of shipping bills would4be handled in respect of the following categories:Duty Free white Shipping BillsDutiable Shipping Bills (Cess)Shipping Bills under claim of rebateUnder Bond Shipping BillDrawback Shipping BillsAdvance Authorisation Shipping Bills7. EPCG Shipping BillsGOV E RN ME N T OF IN D IAOFFICE OF THE COMMISSIONER OF CUS75 T H F loor, CENTRAL REVEN UE BUILDING B.C .PATEL PA V


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DFIA Shipping Bills100% EOU Shipping Bil ls10. Other Exim S cheme S hipping Bil ls

PROCEDURE3.he procedure to be followed in respect of filing of Shipping Bil).sunder the Indian Customs EDI System 1.5 at LCS Raxaul shall be asfollows: -Under the EDI System the Shipping Bills shall be filed electronically andprocessed online in an automated environment. Certain declarations andcertificates etc. that are required to be provided in hard copy should beattached with export documents when the goods are presented for expo4.The following pre-requisites are to be complied with before filing shippingbills:

13 .1E- Code of the exporters- Import Export (IE) Codes are b eing issuedto the exporters by DG FT, details of w hich are transmitted online to ICE S ona daily basis. ICE S autom atically register the IE Co des after confirming thei rvalidity, to enable the exporters to file the shipping bills electronically,.Before filing the Shipping Bills the exporters are advised to check frontDGFT as to whether their IE Code has already been transmitted to ICES. Iftheir IE Code has not been transmitted to ICES by DGFT, they should first.get the same transmitted from D GFT, fai l ing w hich the exporter shall notable to file shipping bills for export. (DGFT's website may be accessed a(http: / /www.dgft.delhinic.in )3 .2egistration of Custom House Agents (CHA) in ICES: Every CH Ais required to register his details in ICES for enabling him to submitdocumen ts in the system. . In case the Cu stom Hou se from whe re the CH AThas been l icensed was not an existing ED I location in ICES 1.0, such CH As1shouldmmediately get themselves registered at anyof the Customs]locations as per list enclosed at Appendix 1. The format for registrationimay be seen at Appendix 1A.3.3egistration of Bank Account with Authorized Dealer of Foreign,Exchange: Except for NFEI shipping bills, the account number of theexporter opened w ith A uthorized Dealer of foreign exchange is required to be 1available in the ICES 1.5. The Directory of Authorized Dealers Codes ismaintained in the ICES 1.5 on the basis of details made available by theRBI. The exporters may note that it would not be possible for the localcustoms officials to add the detai ls of the AD code unless the information is 1available from RBI. In case the details are not available the matter may bebrought to the notice of the ICEGATE team. ICEGATE also provides the 1enquiry of AD C odes available in ICES.Members of the trade may please note that ICEGATE provides 24X7H elpdesk facility for trade to report prob lems related to electronic filing. The IICEGATEelpdesk can beontacted on-mailddress

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[email protected] the replies to the que ries shall be sen tthrough e-mails. The H elpdesk can also be contacted on fol lowing telephonenumbers: 011-23370133/ 011-23379020 and in the toll free number -1800-3010-1000.3 .4egistration of bank account for credit of Drawback amount: -SB I at LC S Ra xaul is the authorized branch through w hich the D raw backshall be disbursed. Exporters are required to open bank account with thisbranch or with any Core banking System Branch of any bank in thecountry. An exporter desirous to have his drawback credited in any corebanking branch of the bank authorized for drawback payment at LCSRaxaul or any other bank other than the authorized bank (in any corebanking enabled branch which is also RTGS and NEFT enabled), theexporter will be required to declare to the Customs authorities the IndianFinancial Service Code (IFSC) of the bank branch where he operates hisbank account, in addition to the core banking enabled account number,bank name and address in the prescribed format (as per Annexure F to thispublic notice). The IFS Code No. can be obtained by the exporter from hisbank branch.

At the time of registration of the bank account with the Customsauthorities the exporter will be required to produce a certificate from thebank branch, w here he operates his bank account , cert ifying the correctnessof the IFS code and bank account number of the exporter and a copy of thesame shall also be submitted to the authorized bank branch at the ED1location.c) Whenever there is a change in the exporter's bank account number thesame procedure is required to be followed by the exporter for fresh 1registration of new bank accoun t number.3 .5xchange Rates of un - notified currencies: The ICES 1.5!maintains exchange rates in respect of currencies the rates of which are(notified by the Ministry of Finance on a monthly basis . How ever, in respecof currencies which are not covered in the notifications of the Ministry o!Finance,he concerned bank's certificate indicating the exchange rate)applicable for the date o n w hich the shipping bi l l is f i led should be producedto the customs off icer and detai ls of the sam e shou ld be entered in the ICE S1.5 while filing the shipping bill. The shipping bill should be submitted inthe system on the same date for w hich the rate of exchange is certi f ied.3 .6xim Scheme Codes: D GFT has notif ied Exim Scheme C odes inrespect of various schemes, the list of which is appended with this Pub cNotice. An appropriate Code should be indicated against each item in t eshipping bill. For example, if exports are under Advance License Code! 3should be used. Appendix 33 .7nits of Measurement Codes: Aga inst any quantity of g oods, theappropriate Code indicated against the respective measurement in the listappended with this Public Notice must be used in the shipping bill /(Export Rep ort) as the case may be . Please refer App endix 4.

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3 8urrency Codes: For indicating value of goods, freight, insurance,commission etc. only the relevant codes for the respective currencies in thel it of currency codes app ended w ith this Public Notice hav e to be used. Useof an y incorrect code w ill result in incorrect conv ersion of the currency intoIndian Rup ees. Please refer Appen dix 5.3 ;9ountry Codes: Wherever in the shipping bill / EGM (Exportport) reference is required to be made to the name of- the country, thea propriate Code of the country as indicated in the list of country codesa vended to this Public Notice have to be used. However, for this port, it isrpal (NP). Please refer Appendix 6 .3 10 Port Codes: An appropriate port code must be indicated whereverference to port name is required to be made in a shipping bill /EGM(lf,xport Report). Here the port of destination is Birganj of Nepal.Note: Due to constraint of size, it is not possible to attach the list of portc4Kies with this Public Notice. Correct code may be obtained from thespective Carriers or checked from www.unece.org/etrades . A list of alllevant codes w ould also be available at the service center.311egistration of DGFT Licenses: If the exports are in discharge ofekport obligation against any of the DGFT Exim Licenses or Advanceapplication, where port of registration is LCS Raxaul, such license/advanceapplication should be first registered in the ICES and License No. or theRegistration No. or advance application should be indicated against eachi tin of goods in the shipping bil l . H ow ever, EDI messages be tween C ustomsd DGFT for such licenses are in the process of being enabled for onlinetransmission. No separate registration shall be required for those licensesich are received from DGFT online. The licenses which are registered atavailable online and no separate4 DATA ENTRY FOR SHIPPING BILLS4 1hipping bills can be filed through the service center located in LCSR aul or through Remote EDI System if the Exporter or the CHA haver gistered themselves at ICEGATE In case the shipping bill is filed throughService Centre, the Exporters/CHAs would be required to submit thefollowing docu ments at the Service Ce ntre:

A declaration of all particulars in the SHIPPING BILL inthe format placed atnnexure - ACopy of InvoiceSD F declaration at Ann exure BAdva nce Au thorisat ion /DF RC /EPC G declarations etc. asapplicable Ann exure Dahy other ICES 1.5 location will beregistration is required at LCS Rax aul.3112 Self Sealed Container cargo: Exporters who are al lowed self-sealingof containers should get registered themselves in the ICES 1.5 before thegods registered for exports.


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4.2 The formats should be duly complete in all respects and shouldsigned by the expo rter or his authorized representative/CH A. Fo rms, whiclAare incomplete or unsigned, will not be accepted for data entry]Exporters/CHA should ensure that the data provided by them and enteredby service center is correct in all respect so that process of clearance ofexport is smooth.4.3 Data entry of Shipping Bills would be done at the Service Center on

payment of charges. Various charges for printing and data entry excludiiiService Tax are as underData Entryhargesorhipping Billshaving u p to five items Rs. 60/-Data Entry Charges for additional block offive items Rs. 10/-Ame ndment fees (for a block of five items) Rs. 10/-Data entry for EGM (Expo rt Report) Rs0/-Que ry Printing after three queries Rs5/-Entry of License Rs0/-S/B F inal Print (For RES U sers only) Rs0/-Query Printing (For R ES Users only) Rs/-The above charges include data entry of the documents, check list printing,three free queries and print out of the assessed document. Additionplqueries shall be charged at Rs 5 per query. Check list will be provided free ofcharge till they are certified to be free of mistakes by the customoir.However, in cases where the customer wants to incorporate corrections inthe original declaration provided by him, checklist will be provided atadditional cost of R s 10/ - .4.4 The Service Centre operators shall carefully enter the data on thebasis of declarations (Duly filled forms of Annexure A) made by theCHAs/exporters. After completion of data entry, a checklist of the d4taentered by the operator will be printed by the Data Entry Operator andhanded over to the exporters/CHAs for confirming the correctness of theelectronic declaration. The CHA/Exporter will make corrections, if any, inthe checklist and return the same to the operator duly signed. The operatorshall make the corresponding corrections in the data and shall submit theShipping B ill. The ope rator shall not make any amen dment af ter generat ionof the checklist and before submission in the system unless the correctionsmade by the CHAs/exporters are clearly indicated on the checklist agai4stthe respective fields and are signed by C H A/Ex porter.4.5 The system automatically generates the Shipping Bill number. Theoperator shall endorse this shipping bill number on the checklist in clirarand bold f igures. It should be noted that no copy of the Shipping B ill wo uld

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be available at this stage. This check list endorsed with Shipping Bill No.shall be used for bringing export goods to the LCS Raxaul.4.6 It may be noted that since the document numbers are to beassigned by the Central Server at a national level, all documentnumbers e.g. for Shipping Bills, EGMs (Export Report), challans, wouldnot be in a continuous series for each location.4.7 The Declarations would be accepted at the Service Centre from 1000hrs to 1800 hrs. Declarations received up to 1800 hrs will be entered in thecomputer system on the same day.4.8 Those Exporters or CHA who intend to use the Remote EDISystem(RES) to file Shipping Bills from their offices, should downloadnecessary software from website www.ices.nic.in , which is available free ofcost and register themselves with the ICEGATE. The detailed procedure forregistration and guidelines for e-filing are available at www.icegate.gov.in .4.9 The validity of the shipping bill in EDI System is fifteen days only.Therefore, if the export goods are not registered within 15 days from the dateof shipping bill, the shipping bill shall lapse and has to be filed again in thesystem.5. PROCEDURE FOR GR-15.1 As per the procedure in EDI, there would be no GR-1. Exporters/CHAs would be required to file two copies of a declaration in the form SDF(Annexure B). It would be filed at the stage of "goods arrival". One copy ofthe declaration would be attached to the original copy of the Shipping Billgenerated by the system and retained by the Customs. The second copywould be attached to the duplicate Shipping Bill (the exchange control copy)and shall be presented by the exporter to the authorized dealer throughwhom export realization would be negotiated for collection of foreigncurrency. However, in the case of Shipping Bills processed manually, theexisting arrangement of filing GR 1 forms would continue.5.2 The exporters are required to obtain a certificate from the bankthrough which they would be realising the export proceeds. If the exporterwishes to operate through different banks for the purpose, a certificatewould have to be obtained from each of the banks. The certificate(s) wouldbe submitted to Customs and registered in the system as mentioned above.These would have to be submitted once a year for confirmation or wheneverthere is change of bank.5.3 In the declaration form (Annexure A) to be filed by the exporters forthe electronic processing of export documents, the exporters would need tomention the name of the bank and the branch code as mentioned in thecertificate obtained from the bank. Please refer Annexure E. The Customs

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w ill verify the details in the decla ration w ith the info rmation cap tured in thfsystem throug h the certificates registered earlier.6RRIVAL OF GOODS AT EXPORT EXAMINATION AREA OF LCRAXAUL.6.1n respect of goods intended to be exported against an electPoniCshipping bill, vehicle laden with goods will be permitted to enter in th6Exam ination Area on the strength of the checklist.6.2f at any stage subsequent to the entry of goods in the examinatio narea of L CS Raxa ul, it is noticed that the declaration h as not b een registeredin the system, the exporters and CHAs will be responsible for the delay 44shipment of goods and any damage, deterioration or pilferage, withoultprejudice to any other act ion that ma y be taken.7ROCESSING OF SHIPPING BILLS7.1he Shipping Bill would be processed by the system on the basis qlfthe declaration made by the exporter. The following kinds of Shipping Billshall require clearance of the Assistant Commissioner/ DeputyCo mmissioner (AC/D C Expo rts): -Du ty free Shipping Bill for FOB value abov e Rs. 10 lakhFree Trade Sample Shipping Bil l for FOB value abov e Rs.25,000iii.Drawback Shipping Bill where the amount of drawbackinvolved exceeds Rs. one lakh7.2 The following categories of Shipping Bills shall be processed by thieAppraiser/Supdt. (Export Assessment) first and then by the Asstt/DeputfCommissioner:

Advance A uthorisation /DFR CDFIAEPCGAny o ther Exim Scheme if so required7.3 Apart from verifying the value and other particulars for assessment,the AO/ Supdt. and AC/ DC may call for the samples for confirming tbic,declared value or for checking classification un der the Draw back Schedu le 1/Advance Authorisatibn /DFIA / DFRC etc,. He may also give spec41instruction for examination of goods.7.4 If the Shipping Bill falls in the categories indicated in Paras 7.1 and7.2 above, the exporter should check with the query counter at the ServileCentre whether the Shipping Bill has been cleared by AssistaritCommissioner/ Deputy Commissioner, before the goods are brought fdrexamination. In case AC/DC raises any query, it should be replied througithe Service Centre or through ICEG ATE, for those exporters/CH As w ho ai te

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registered with ICEGATE. After all the queries have been satisfactorilyreplied to, AC /DC w ill pass the Shipping B ill .8. CUSTOMS EXAMINATION OF EXPORT CARGO8.1 On receipt of the goods in the Examination Area of the LCS Raxaul,the exporter will contact the Examining Officer/Inspector and present thechecklist, along with all original documents, such as Invoice, Packing List,ARE-1 (AR-4) etc. He will also present additional particulars in the form atAnnexure C.8.2 The Officer will verify the quantity of the goods actually receivedagainst that entered in the system. He will enter Annexure C particulars inthe system. The system would identify the Examining Officer (if more thanone are av ai lable) wh o w ould be carrying out physical examination of goods.The system would also indicate the packages (the quantity and the serialnumbers) to be subjected to examination. The Officer would write thisinformation (Name of examination officer and package Si. Nos to beexamined) on the checklist and hand it over to the exporter. He would handove r the original documen ts to the Exa mining Officer. No exam ination ordersshall be given unless the goods have been physically received in theExam inat ion A rea. I t may, how ever, be clar ified that Customs Officers havethe discretion of ex amining any or al l the packages/goods.8.3 The Examining Officer may inspect and/or examine the shipment, asper instructions contained in the checklist and enter the examination reportin the system. There will be no written examination report except the onegiven in the system. He will then mark the Electronic Shipping Bill andforward the checklist along with the original documents to the Appraiser /Supdt. in charge. If the Appraiser/ Supdt. is satisfied that the particularsentered in the system conform to the description given in the originaldocuments and the physical examination, he will proceed to give "LetExport" order for the shipment and inform the exporter. The Appraiser/Supdt. would retain the checklist, the declaration and all originaldocuments w ith him.8.4 In case of any variation between the declaration in Shipping Bill andthe documents or physical examination report, the Appraiser / Supdt. willmark the electronic Shipping Bill to AC /DC Exp orts. H e w ill also forward thedocuments to AC / DC and inform the exporter regarding the discrepancy.In case the Exporter agrees with the views of the Department, the ShippingBill wo uld be processed finally. Where the exporter is not in agreement w iththe views of the Department, the matter would be handled outside the EDIsystem.

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9 ROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE LC3RAXAUL9.1 Containers stuffed in factories would enter LCS Raxaul on the basisthe checklist. Customs will verify the seal on each container and make ahendorsement on the checklist and Annexure C. Thereafter, the expiortdrwould present the Invoice, Annexure C and the checklist along with all throriginal documents such as, Packing list, AR E-1 etc., to designated Custom isofficer w ho w ill enter all the particulars along w ith the seal No . in the syste4iand submit the S/B to the Appraiser/ Superintendent for consideration of"Let Exp ort" order.9.2 The samples drawn, if any, in the factory should be brought to thieExport Shed in LCS Raxaul along with the container and handed overdesignated officer, who would enter the details in the system and forwardthe samples to the Appraiser/Supdt. In charge for inspection or for furthertesting etc.9.3 The system may require re-examination of the factory stuffedcontainers on a rando m basis. If the containe r is selected for re-exa minationby the system, the same shall be examined and report entered in thesystem. The Shed Ap praiser/ Superintendent may also decide to re-exam ir4ethe container in which case he will obtain the approval of AC/DC Expor,before such re-examination. The AC / DC Export shall permit such re-exam ination for reasons to be recorded in writing.9.4 Once the Appraiser/ Superintendent is satisfied that the goods arepermissible for export in all respects, he will proceed to allow "L et Expo rt" inthe system for the shipments and inform the expo rter.9,5 This procedure will apply to containers stuffed in factories and seq-sealed by the manufacturer-exporter. In respect of containers sealed in thefactory after examination by the Customs / C.Excise officers, there willnormally be no further examination at the LC S.10. GENERATION OF SHIPPING BILLS10.1 As soon as the Shed Appraiser/ Superintendent gives "Let Export"order, the system wbuld print 3 copies of the Shipping Bill. These includethe Customs Copy, the Exporter's Copy and Exchange Control Copy. Pillcopies of the Shipping Bill would be duly signed by the Appraiser / ShddSuperintendent. The exam ination repo rt wou ld be signed by the Appraiser i /Shed Superintendent, Examination Officer as well as exporter ' /representative of the CH A (Name and ID card numb er of the representativeof the CH A shou ld be clearly mentioned below his signature). The appraiser/shed superintendent will retain the customs copy and link it to the customsbunch as retained by him as in para 8.3. Remaining 2 copies will be

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returned to exp orter / CH A. The E P copy is ge nerated after f i ling the B ordercrossing report.10.2 A ny other certificates required for permitting expo rt w ill be retained byCustom s along w ith the Shipping Bil ls .11. PAYMENT OF MERCHANT OVERTIME (MOT)11.1 The p resent manual system for paymen t of Merchant Overt ime (MO T)charges w ill continue.11.2 MOT charges will be required to be paid by exporter when the goodsare examined by C ustoms for al lowing "Let E xport" beyond the normal officehours. No charges would be required to be paid on normal working daysw hen the exam ination itself is being done fo r "Let Export" in normal wo rkinghour. However, if the goods are examined at the request of exporter outsidethe Customs area a fee as prescribed in Customs (Fees for RenderingServices by Customs Officers) Regulations, 1998, shall be charged by thejurisdictional Customs Authorities under whose jurisdiction examinationhas been carried out irrespective customs authorities under whosejurisdiction, examination has been carried out irrespective of the factwhether the examination/ sealing of container is within working hours oroutside w orking hours.12 DRAWAL OF SAMPLES12.1 Where the Appraiser/Supdt. of Customs orders for samples to bedrawn and tested, the E xamining O fficers will proceed to draw tw o samp lesfrom the consignment and enter the particulars thereof along with name ofthe testing agency in the system. Record of samples shall be maintained inthe System therefore, no separate registers will need to be maintained forrecording dates of samples drawn. Three copies of the test memo will beprepared manually and signed by the Examining Officer, the Appraiser andthe exporter. The disposal of the three copies w ould be as follow s: -

Original to b e sent along w ith the sam ple to the testing ag ency.D uplicate copy to be retained by Custom s w ith the second sample.iii. Triplicate to be handed over to the exporter.12.2 AC/ DC may, if he deems necessary, order for sample to be drawn forpurposes other than testing such as visual inspection and verification ofdescription, market va lue enquiry etc.13 QUERIES13.1 In case of any doubt, the exporter, during examination, can clarifydoubts . How ever, in case wh ere the need ar ises for a detai led reply from theexporter, a query can be raised in the system by the Appraiser/Supdt.,which needs to be approved by concerned AC/DC (Exports). The ShippingBill w ill rema in pend ing and ca nno t be printed till the ex porter replies to thequery to the satisfaction of the Assistant Commissioner/Deputy

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Com missioner. The reply to query if any can be sub mitted through ICE GATE1or through Service Centre.

14.1 Corrections/amendments in the checklist can be made at the ServicdCentre provided the system has not generated the Shipping Bill numsberiWhere corrections are required to be made after the generation of theShipping Bill No. or after the goods have been brought in the LCS;amen dments w ill be carried out in the follow ing manne r.If the goods have not yet been allowed "Let Export", AssistantCom missioner/ Deputy Com missioner may al low the amendment.Where the "Let Export" order has been given, theAdditional/Joint Commissioner (Exports) would allow theamendments.

14.2 In both the cases, after the permission for amendments has beengranted, the Assistant Comm issioner (Exports) will approv e the amendm entson the system. Where the print out of the S/B has already been generated,the expo rter will surrender all copies of the Sh ipping Bill to the A ppraiser Pircancellation befo re amendm ent is approv ed in the system.15 SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TOTOWN PERMISSIONS15.1 AC/DC (Export) after being satisfied will give permission for issue ofshort shipment certificate, shut out or cancellation of Shipping Bill on thebasis of an application made by the exporter. The Shipping Bill particularswould need to be cancelled / modified in the system before granting suVapermission. AC/DC would check the status of the goods, before grantingpermission.

AMENDME NT OF FREIGHT AMOUNT16.1 If the freight/insurance amount undergoes a change before "LetExpo rt" is given, corresponding change s w ould also need to be m ade in theShipping Bill with the approval of AC /DC Exports. But if the change hastaken place after the "Let Export" order, approval of Additional/Jt.Commissioner would be required. Non-intimation of such changes wouldamount to mis-declaration and may attract penal action under the CustomsAct, 1962

RECONSTRUCTION OF LOST DOCUM ENTS17.1. Duplicate print out of EDI Shipping Bill cannot be allowed to begenerated if it is lost, since extra copy of Shipping Bills are liable to, bemisused. However, a certificate can be issued by the Customs stating that"Let Export" order has been passed in the system to enable the goods to beaccepted for export. Drawback will be sanctioned on the basis of the 'LetExpo rt" order already recorded in the system.

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RE-PR INT OF SHIPPING BILLS18.1 Similarly, re-prints can be allowed where there is a system failure, asa result of which the print out (after the "Let Export" order) could not beengenerated or there is a misprint. Permission of AC/DC (Exports) would benecessary for this purpose. The misprint copy shall be cancelled before suchpermission is granted.

EXPORT OF GOODS U NDER DUTY/ CESS19.1 For export items, which are subject to export duty/ cess, the duty/cess shall be applied by the System on the basis of the corresponding 8 digitHeading Schedule maintained in the system. A printed challan generated bythe system would be handed over to the exporter. The duty/ cess amountindicated should be deposited with the designated bank.20. EXPORT OF GOODS UNDER CLAIM FOR DRAWB ACK20.1 The scheme of computerised processing of Drawback claims under theIndian Customs EDI System-Exports will be applicable for all exportsthroughhisCS.20.2 The exporters who intend to export the goods through LCS Raxaulunder claim for Drawback are advised to open their account with the bankas stated in Para 3.4 above. This is required to be done to enable directcredit of the Drawback amount to the exporter's account, as no chequeswould be issued for payment of drawback. The exporters are required toindicate their account number opened with the Bank. It would not bepossible to accept any shipment for export under claim for Drawback incase the account number of the exporter is not indicated in thedeclaration form.20.3 The exporters are also required to give their account number alongwith the details of the Authorized Dealer bank through which the exportproceeds are to be realized.20.4 As indicated earlier, Export declarations involving a drawback amountof more than Rupees One lakh will be processed on the system by theAC/DC before the goods can be brought for examination and for allowing"Let Export".20.5 The drawback claims are sanctioned subject to the provisions of theCustoms Act 1962, the Customs and Central Excise Duties Drawback Rules1995 and conditions prescribed under different sub-headings of the AllIndustry rates as notified by the Ministry of Finance, GOI, from time to time.20.6 After actual export of the goods, the drawback claims will beprocessed in the EDI system by the officers of Drawback Branch, afterreceipt of the BRC. There is no need for filing separate drawback claim.After receipt of the BRC, all related documents along with BRC will be sentto the Asst. Commissioner, Customs Division, Motihari for conducting Preaudit, manually. Once pre audit is conducted, drawback claim will besanctioned through ICES 1.5 by the Superintendent or AC/DC, as the case

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may be . The status of the Shipping B ill and sanct ion of draw back claim canbe ascertained from the "Enquiry Counter" set up at the Service Centre orremote system through ICE GATE . If any query has been raised or deficiencynoticed, the same will be shown on the terminal and a printout of thequery/deficiency may be obtained by the authorised person or the exporterfrom the Service Centre or in his own office, if the exporter has connectilmwith ICEGATE. The exporters are advised to reply to such queripsexpeditiously through the service centre. The claim comes in queue of theED I system only after the reply to queries/deficiencies is entered in the ICES1.5.20.7 Shipping Bills in respect of goods under claim for drawback againstbrand rates would also be processed in the same manner, except thatdrawback would be sanctioned only after the original brand rate letter isproduced before the designated customs officer in the office of Assistant/Deputy Commissioner (Export) and is entered in the system. The exportershould specify the Sl. No. of draw back as 98.01 fo r provisional drawb ack linthe Annexure -A.20.8 All the claims sanctioned in a particular day will be enumerated in ascroll and transferred to the designated bank. The designated bank wouldcredit the drawback amount in the respective account of the exporter apedwhere the account of the exporter is in any other CBS branch of any bank,the designated bank would transfer the amount to the respective Cl3Sbranch who would credit the amount to exporter's account. The export4rsmay make arrangement with their banks for periodical statement i ofcredits on account of drawback.,iAn exporter desirous to hav e his draw back credited in any core banking,branch of the bank authorized for drawback payment at that EDI

location or any other bank other than the authorized bank (in any cilrebanking enabled branch which is also RTGS and NEFT enabled), theexporter will be required to declare to the Customs authorities theIndian Financial Service Code (IFSC) of the bank branch where i heoperates his bank account, in addition to the core banking enab edaccount number, bank name and address in the prescribed format Asper the Annexure F to this Public Notice). The IFS Code No. can 'beobtained by the exporter from his bank branch.At the time of registration of the bank account with the CustoMsauthorities the exporter will be required to produce a certificate frOmthe bank branch, where he operates his bank account, certifying thecorrectness of the IFS code and bank account number of the expo }ter;and a copy of the same shall also be submitted to the authorized bankbranch at the EDI location.c) Whenever there is a change in the exporter's bank account number thesame procedure is required to be followed by the exporter for fi*shregistration of new bank account num ber. , !20.9 Supplementary Drawback Claims: If the draw back am oun t initiitllypaid is ess then entitlement the exporter can file application Iforsupplementary claim for additional amount, in accordance with 'the, 3


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Circulars and Notifications in force under Customs Act, 1962. For suchclaims after approval of sanction of supplementary claim on file by theAC /DC Draw back, the A ppraiser / Supdt . (DB K) shall process claim onlineand submit it for approval by AC/DC (DBK). After sanction of drawbackagainst supplementary claim, Draw back Scroll shall be gene rated by systemand amount transferred to the bank in the same manner as in case ofnormal scroll.

EXPORT OF GOODS UNDER 100% EOU SCHEME21.1 The exporters can get the export goods examined by Central Excise/Customs Officer at the factory even prior to filing of Shipping Bill. Selfsealing facility is also available. He shall obtain the examination report inthe form annexed as Annexure C 1 to this public notice duly signed andstamped by the exam ining off icer and supervis ing off icer at the factory. Theexport invoice shall also be signed and stamped by both the officers at thefactory. Thereafter, the goods shall be brought to the Examination Area ofLC S Ra xaul for the purpose of clearance and subsequent "LET Expo rt". Theexporter/ CHA shall present the goods for registration along withexam inat ion report in A nnexu re `C l ', ARE - 1/ AR E -2, export invoice dulysigned by the examining officer and supervising officer at the factory,checklist, declaration in form Annexure A, and other documents such asdocumen t of t ransportation etc. to the exam iner in the concerned shed. A fterregistration of goods, the Shipping Bill will be marked to an examiner forverification of documents and seal. If seal is found intact the Shipping Billwill be recommended for LEO, which will be given by the Shed Appraiser(Superintendent - Cargo) . H ow ever, i f seal is not found intact , the goods w illbe marked for examination and LEO will be given if the goods are found inorder.

EXPORT OF GOODS UNDER THE EPCG/ Advance Authorisation/DFIA SCHEME22.1 Exporters apply for Advance Authorisation, Duty Free ImportAuthorisation ( DFIA ) and licenses under Export Promotion Capital GoodsScheme (EP CG ) to DG FT. As per the H andbo ok of Procedures Vol. I , expo rtsunder Advance Authorisation /DFIA can be started immediately ongeneration of file no. which is generated by DGFT on submission ofapplication for l icenses under A dvance A uthorisation /DFIA. L icenses wh ereport of registration is any o ther port under ICES 1.5 w ill be available on linein ICES 1 .5. For licenses wh ere port of registration is LCS Rax aul, procedureof Manual registration shall continue till online transmission from DGFTstarts. Details of such licenses would also be available on the home page ofw ebsite, w w w .icegatc.gov.in . After issuance of licenses, exporters would berequired to quote the relevant l icense numb er on the ex port documents .

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22.2. For monitoring of export obligation under licenses issued by DGFT Iunder above mentioned schemes, Customs would transmit online all suchShipping Bills to DGFT wherever exports have been affected under licenses Ireceived online from DGFT under Advance Authorisation /DFIA/EPCGschemes. 122.3 All the export declarations for EPCG/ Advance Authorisation/ DITIAwould be processed on the system by the Appraiser/Supdt., ExportDepartment and the AC/DC Exports. After the declarations have beenprocessed and accepted, the goods can be presented at the Export Shed'along with EPCG/ Advance Authorisation /DFIA for examination and "LetExport" as in other export goods. All exporters availing of the EPCG/1Advance Authorisation /DFIA facilities are requested to immediately get;their EPCG/ Advance Authorisation /DFIA registered in the EDI System so,that the export declarations are processed expeditiously.22.4 Further, exporters availing of EPCG/ Advance Authorisation /DFIAbenefits in terms of various notifications should file the relevant declaration,in Annexure D along with Annexure- A.22.5 It is further clarified as follows: -

While giving details relating to EPCG/ Advance Authorisation /DFIAoperations in the form at Annex-D, the exporters/CHAs shouldindicate the S.No. of the goods being exported in the Column titled"ITEM S.NO. IN EPCG/ Advance Authorisation /DFIA PART E"Annex . D.If inputs mentioned in EPCG/ Advance Authorisation only have be jnused in the manufacture of the goods under export, in Column titldd"ITEM SR.NO . in Advance Authorization of Annex. D,exporters/CHAs are required to give S.no. of inputs in Part-C of theAdvance Authorisation Book and Exporters need not fill up colunint it led "DESCR IPTION OF RAW MATERIALS".If some inputs which are not in Part-C of the EPCG/ AdvanceAuthorisation have been used in the manufacture of the goods underexport and the exporter wants to declare such inputs, he shall give th edescription of such inputs in column titled "DESCRIPTION OF R4WMATERIALS",In the column "IND/IMP", the exporters are required to write "N", if heinputs used are indigenous and "M", if the inputs used are importedIn column titled "Cess Schedule Sl. No." the relevant Serial No. of theSchedule relating to Cess should be mentioned.The details pertaining to export products i.e. input materials utiliedas per SION should be clearly mentioned at Annexure A at the tim? offiling.

23.BORDER CROSSING REPORTAfter the LEO, the vehicle laden with goods move to PU (Pick Up) point. Theofficer posted at PU point enters preventive report entry in system! bychecking the vehicle no. This is treated as the Border Crossing report/ CrossBorder Certificate.

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24. MONITORING OF FOREIGN EXCHANGE REALIZATIONThe exporters filing Shipping Bills (S/Bs) under drawback shall furnish adeclaration to the Assistant Commissioner/Deputy Commissioner(Drawback) providing the details of all Authorized Dealers (AD), theircodes and addresses through whom they intend to realize the exportproceeds. In case, there is a new addition of AD, the same is to beintimated to the port of Export.The system would generate on all Shipping Bills, the due date for

submission of BRCs. Drawback will be considered for sanction only whenBRC will be submitted at LCS Raxaul.

25. SERVICE TAX (ST) REFUNDIn terms of of Boards circular No. 149/18/2011-ST dated16/12/ 2011 asimplified scheme for electronic refund of service tax to exporters on lines ofduty drawback is available in ICES 1.5. With the introduction of this newscheme, exporters now have a choice: either they can opt for electronicrefund through ICES system, which is based on the 'schedule of rates' orthey can opt for refund on the basis of documents, by approaching theCentral Excise/Service Tax formations.

One of pre-requisites for claiming S.T refund electronically through ICES 1.5is that the exporters should have a bank account and also central exciseregistration number or service tax code number (including service taxregistration number) and the same should be registered with ICES 1.5.Details of the process of registration in ICES 1.5 are being shared forproviding clarity to officers and stake holders.25.1 Registration of Bank AccountThe S.T Refund Scheme is similar to drawback scheme. STR amountprocessed under the ICES will be disbursed through the branch of theauthorized bank at each customs location. The STR amount in respect ofindividual exporters will be credited directly to the bank account of theexporter, in the authorized bank branch at a Custom location or to any corebanking enabled banking account of the exporter, in any branch/bankanywhere in the country (through the NEFT/RTGS). For this purpose, theexporters are required to register with Customs, the Indian Financial ServiceCode (IFSC) of the bank branch in which exporter wishes to receive the STRamount, the core banking enabled account number, bank name andaddress, using `Annexure-A' enclosed with Board's circular. The procedurefor registration of bank account is the same as existing procedure forregistration of bank account for receiving drawback amount. The Customsofficer having 'CLK' role will enter these details in ICES 1.5 and generate achecklist. Exporter/ his authorized representative will check the checklistand confirm its correctness. Once the details are found correct, the same

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shall be saved in system. (For this purpose additional officers may hemapped to C LK role if required.)Exporters who have their bank account numbers registered for drawbacpurpose need not register their bank accounts again. The existing accounti tself shall be used for credit ing S .T Refun d also. I t may be added that the+is no option of having separate accounts for draw back and S.T Refund.252Registration of Central Excise registration number or service ta'ccode number (including service tax registration number)Besides bank accounts, each exporter claiming S.T refund need to providecentral excise registration number or PAN based service tax code numlyir(including PAN based se rvice tax registration numb er) and register the samein ICES 1.5. Necessary details should be provided in part 'B' of saidA.nnexure 'A' alongwith self certified copy of central excise registrationfcertificate or service tax code number certificate. This will be entered ihiICE S 1.5 by the designated customs o fficer hav ing 'CL K' role. ICES 1 .5 willverify these details w ith the details available from AC ES. A checklist shall i eiprinted and the exporter/his authorized representation should check i scorrectness and return to customs officer after signing etc. Then the detailsw ill be sav ed in Systems. This is one t ime registration and man datory for al lexporters claiming S.T Refund. ICES 1.5 will not accept shipping Billswith claim of STR if these details are not registered.Option is available With the CLK Role to modify/amend the bank accouhtdetails and central excise registration number/ service tax code number. If tmay be noted that registration of bank account and central exci4eregistration number/service tax code number has to be done at eadhcustoms location separately.

i

While capturing central excise registration certificate or service tax codenumber in ICES 1.5, the System will validate the details with detailsavailable from Automation of Central Excise and Service Tax (ACES) andonly on successful validation, data will be saved in ICES 1.5. It may 11,eadded that either central excise registration certificate or PAN b ased serv i etax code number (including service tax registration number) has to l eprovided to claim ST R efund through ICES 1.5. In case an exporter does nbthave ei ther of two numb ers mentioned above, he should be adv ised to ei therget the same as per procedure prescribed in notification no. 17/2009-STdated 7.7.2009 or claim service tax refund from jurisdictional centralexcise/ service tax officer.

Salient features of processing of Service Tax Refu nd through IC ES 1 .5 arefollows:

1253Details of post- registration processing of ST Refund in ICES 1.5

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ST Re fund through ICE S 1.5 shall be claimed by expo rter by declaring"Y" in releva nt field at the time o f filing of Sh ipping Bill and declaringSTR Serial number (Heading/subheading number) as per STRSchedule n otified.Shipping bills with only STR amount will move directly in scroll_Inqueue after EGM is filed. H ow ever drawb ack shipping bills having STRalso wil l continue to mo ve to D BK-superintendent screen and D BK-A Cscreen (in case DB K is more than Rs 1 lakh).In the final scroll, a single amount indicating DBK and STR amountshall be shown against shipping bills. However print copy of scrollshall contain a consolidated breakup indicating drawback amountand S T Refund amount.Exporters can check status of S TR through ICEG ATE as w ell as Touchscreen application.e. MIS has been suitably modif ied to indicate drawb ack and STR amou ntseparately for reporting and accounting pu rpose.

26. GRIEVANCE HANDLING26.1 The A ssistant Co mmissioner/ De puty Comm issioner of Customs, LCSRaxau l, may be ap proached by exporters or their CH As for sett lement of anyproblems faced at any stage of the ex port clearance in office or at Phone No .06255-.221018 or they may approach Mr. M.S. Hasan, AdditionalCommissioner, Customs Hqrs., Patna ( System Manager ) at Phone No.0612- 2504952.Regarding H elpdesk facilities the following may be noted:

ICE GATE users would continue to interact w ith the He lpdesk at 011-2 3 3 7 9 0 2 [email protected] . This Helpdesk is managed by M/sWipro.Users requiring any other clarifications regarding the new applicationmay interact with the toll-free Helpdesk number 18002662232 or [email protected] . This Helpdesk is managed by TCS .

c) Users may also directly contact System Manag er, LCS Raxau l, Mr. M.S. Hasan, Additional Commissioner, Customs Hqrs., Patna at hisLandline No. 0612-2504952, or the Assistant Commissioner/ DeputyComm issioner of Customs, LC S Raxau l a t Phone No. 06255-221 018.

ci(/(KISHORI LAL )COMMISSIONER OF CUSTOMSCUSTOMS (PREY.) PATNA

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(:, No. VIII (48)05-16/CUS/Tech/Public Notice/2011/f2239Dated: I S2013Copy forwarded for information and necessary action to:1.he Chief Commissioner, Customs (Prev.) Zone, Patna.2-he Additional Director General (Systems), Directorate General ofSystem 86 data Management, Hotel Samrat (4th 86 5th Floor),Chankyapuri, New Delhi -110021 w.r.t. their e-mail dated 08.03.2013./-3!"ll Additional Commissioners of Customs(Prev.), Hqrs., Patna.All Asstt. Commissioners, Customs (Prey .), Hqrs., Patna/ Customs

(Pre y .) Division Forbesganj/ Motihari/ Muzaffarpur/ Patna; LCS,Raxaul/Jogbani; Gaya International Airport, Gaya.The President, Customs House Agents Association, LCS, Raxaul/Jogbani.The Superintendent (Systems), Customs (P) Hqrs., Patna for uploadingof the Public Notice at the website of the Commissionerate.Notice Board

8.uard File) 2(K.RAMAMU HY)ADD ITIONAL C OMMISSIONER (TECH ) ,CUSTOMS (PREY.), PATNA

Documents

Cus Procedure + Str