Public Notices
Dated. 15/02/2005.
  Sub:Computerized Processing of Bills of Entry under the Indian Customs EDI System - Imports (ICES/I) at ICD, Whitefield, Bangalore.
1. t is brought to the notice of all the Importers / CHAs and members of the Trade that computerised processing of Bills of Entry under EDI system will commence on 21st February 2005 at ICD, Whitefield Bangalore in respect of Imports under the following Schemes : EOU, DEEC, DEPB, DFRC, DFCEC etc.,
2. IHowever, B/Es in respect of the following type of goods shall continue to be processed manually, until further notice.
  (i) IDutiable White Bills *
  (ii) Warehousing Bills*
(ii)i Diplomatic goods.
(iv) Goods under transhipment
(v) Goods falling under Chapter 22 of the Customs Tariff (Beverages).
  (vi) Ship stores
  * In respect of dutiable White Bills and Warehousing Bills the date of commencement of EDI processing will be communicated later.
3. .The Shipping lines / Steamer Agents / Carriers / Consol Operators are required to register with the EDI System by furnishing details in the prescribed proforma. (Annexure ‘A’)
4.  IGMs’ or Bs/E will be entered in the system at the Service Centre at ICD, Whitefield Bangalore (hereinafter referred to as “the Centre”). The option of filing the IGMs’ and Bill of Entry through ICEGATE is also available. In that case, the Shipping lines, Steamer agents, importers or CHAs can electronically file IGMs and Bs/E from anywhere through Internet. Procedure for this purpose is given in Annexure ‘F’ which is similar as the one notified vide Public Notice No. 07/2005 dated 19.01.2005 for filing of Shipping Bills through ICEGATE.

The Shipping lines or other persons as envisaged under Section 30 of the Customs Act, 1962 shall submit the Sub Import General Manifest (SIGM) through the Service Centre at ICD, Whitefield Bangalore, on all working days from 10 A.M to 04.30 P.M. The SIGM should be in the prescribed proforma. (Annexure – B)  A checklist would be generated 

by the Service Centre which would be verified by the authorised representative of the Shipping line and given for submission after corrections, if any.

It may be clarified that the SIGMs to be submitted would have the complete details as are being given presently by the Shipping lines in manual filing of the documents.

  5.1  Apart from filing of SIGMs through service centre, the Shipping lines would continue to file a hard copy of the SIGM with the Manifest clerk to enable processing of bills of entry not covered under EDI system

6.1 The CHA shall file a Declaration for clearance of cargo in Annexure ‘C’ (instead of B/E) at the Service Centre. The importer may file the declaration himself but he will require prior permission of the Assistant/Deputy Commissioner. The representative of such importer will carry the authority letter from the authorised signatory of the importer and shall thereafter indicate his name and designation in the declaration and would be required to submit documentary evidence to establish his identity.

6.2 The schedule of charges for data entry in the Centre shall be as follows :-


Entry of Annexure ‘C’ having up to 5 items

Rs. 60


Each additional block of 5 items

Rs. 10


Amendment fee

Rs. 20



Rs. 20


Entry of IGM  (Annexure-B)

Rs. 50


Third copy of check list

Rs. 10


Charges for additional query

Rs. 05

Note : These charges include cost of data entry, stationery and reply up to two queries.

6.3 Certified copies of invoice and packing list shall be enclosed along with Annexure ‘C’.

6.4 The system would accept Annexure ‘C’ only if it finds that the SIGM No. and Bill of Lading match the corresponding line number of the IGM. The system will accept only one declaration against a line number. If the declaration is not accepted, the CHA/ importer should verify the particulars.

6.5 Once the SIGMs are filed in the Customs Computer System, whenever a bill of entry pertaining to any line in the said IGM is filed, the system will cross verify the details of IGM Nos., the bill of lading etc. and the bill of entry would be accepted only if the relevant particulars match with those in the SIGM. If any bill of entry is not accepted by the system, the importers/CHAs should verify whether the IGM Nos. or the Bill of lading Nos. have been correctly furnished in the Annexure ‘C’ submitted by them. The bills of entry would be accepted by the System only if correct particulars of the IGM and the Bill of Ladings have been indicated.

6.6 The claim for assessment shall be made against each item of the invoice. If there is more than one invoice, information shall be furnished for each item invoice-wise i.e. complete information of items in one invoice must precede information of items in the second invoice.

6.7 If the particulars of classification are same for the next item, the word “do” will be accepted by the system.

6.8 ITC (HS) Nos. & CTH shall be indicated in eight (8) digits and CETH in six (6) digits, without any decimal in between (e.g. 85011000 and not 8501.1000). Notification number shall be indicated in three (3) digits followed by the issuing year (e.g. 201/81, 083/93). Moreover, the notification no. indicated shall be the parent one and not the amending notification. This may be carefully noted.

6.9 In respect of goods for which benefit of notification is claimed, against the entry ‘Generic Description’ in Annexure ‘C’, List No. and the Serial no. of the List shall be mentioned in addition to the generic description of the item. The Centre Operator will feed first the List no. and Serial no., and if there is space left, generic description of the item.

For example, Nebulizers are covered by S. No. 244 of the Table of Notification No. 23/98 (list 22, Sr. No. 19). This entry would be described as: -

Generic Description


Notfn./Year, Sr. No

L22/19, Nebulizers    


023/98, Sr. No. 244

6.10 Annexure ‘C’ shall be accepted only if it is complete in all respects and is legible. The declarations can be presented at the Service Centre between 10 A.M. to 4.30 P.M. on all working days and it will be entered in the system on the same day.

6.11 The Centre Operator shall carefully enter the data entered in Annexure ‘C’ and hand over the resultant check list to the CHA / Importer for confirming the correctness of entries. The CHA/Importer would make the corrections, if any, sign the checklist and return it to the Operator. The Operator shall make corrections in the corresponding data and submit the revised checklist to the CHA/Importer for re-confirmation. This process would be repeated till the CHA/Importer signs a clean checklist in token of correctness of the entered data.

6.12 The Operator shall submit the authenticated electronic checklist to the system. The system will then generate a B/E. No., which would be endorsed on the printed checklist and returned to the CHA/Importer.

6.13 The Operator shall retain the original Annexure ‘C’ declarations and pass them on to the EDI Cell periodically.


  7.1. Bills of Entry in respect of the items under System Appraisal would be assessed by the System immediately on their submission and a print out will be available to the CHAs/ Importers for getting the goods examined, if required and for out of charge. All the Bills of Entry which are appraised by the ‘System’ would be audited before being given out of charge. In so far as the NMI/DEC cases (e.g. Custom Notification Nos. 051/96 dated 23.07.96, 39/96 dated 23.07.96, 023/98 dated 2.06.98) are concerned, the debiting in the Licence etc. would be required to be done by the Appraiser/ Superintendent in the Import Shed. Examination of such goods would be carried out as per prescribed norms. The system appraisal Scheme is a Notification based Scheme and not description based. If the Appraising Officer (Audit) finds that the Bill of Entry is not fit to be cleared under System Appraisal Scheme he may forward the Bill of Entry back for regular assessment.

8.1 The electronic B/E will be assessed on the basis of the claims made in Annexure ‘C’. In case the Assessing Appraiser/Superintendent does not agree with the claim regarding tariff classification, notifications, declared value etc., he shall raise a query in the system. On approval by the AC (Group), the query will be printed in the Centre for being passed on to the CHA.

8.2 Replies to the queries will be submitted in the Centre who will transfer it to the system. In case the importer agrees with the classification/valuation proposed by the assessing officer, the B/E would be assessed accordingly.

8.3 In case Assessing Appraiser or AC/DC, as the case may be, agrees, ab-initio or on receipt of the reply, with the claim made by the importer, the system will print Customs copy of B/E along with three copies of TR-6 challan.

8.4 In case AC/DC does not agree, principles of natural justice would be followed before finalizing the assessment.

8.5 In the case of system and second check appraisals, the CHA, after obtaining the location of the goods from Custodian, shall present the B/E at the Examining Officer/Inspector in the import shed.


9.1 In the case of first check examination order, at the data entry stage, the appropriate column in the B/Entry format should be flagged ‘Y’ and the reasons for the request for the first check should also be duly entered. With the introduction of this facility, first check requests will no longer be entertained manually except in cases where the importers do not have any information regarding description/value of goods (Sec. 46(1) cases).

9.2 In case first check examination order is required (whether on request of the importer or ordered by the Assessing Appraiser, on approval by AC/DC), the system will print a copy of the un-assessed B/E along with the examination order and other instructions. The print out will be handed over to the CHA, who will append his signatures, confirming the facts in the B/E.

9.3 After the examination is completed, the Assessing Appraiser/Superintendent, with the approval of AC/DC, assess the B/E in the system. Immediately, the system will print Customs copy of B/E along with three copies of TR-6 challan.

10.  AUDIT:

All the Bills of entry which are appraised by the ‘”System” would be audited before being given “out of Charge”. While the auditor would be auditing the Bills of entry assessed by the officers on the EDI system, he would, in addition, also audit Bills of entry which have been assessed by the “System”. This procedure will be followed in respect of all Bills of entry, which have been assessed by the “System”.

All the bills of entry where the assessable value is more than Rs.1,00,000/- will thereafter go to AC/DC for countersignature. 


11.1 Enquiries about the status of any B/E may be made at the Kiosk placed therein. The status of the Bill of Entry can also be checked on in case of online filing.

11.2 In case of objections/queries, a print of the same will be given to the CHA/ Importer on a written request. The CHA/Importer may furnish his reply in writing. The reply shall be entered in the system

12.1 After the assessment is completed and the print of the assessed Customs copy of the B/E obtained by the CHA/Importer at Service Centre, the CHA shall present the copies of the TR-6 challan to the Bank for payment of duty.

12.2 Under the system, Customs duty and other dues would be collected at the State Bank of India, at ICD, Whitefield Bangalore (Extension Counter of ACC Branch), and also at State Bank of India, Air Cargo Complex Branch, Airport Road, Bangalore.

12.3. The CHA shall present three copies of the TR-6 challan to the Bank for payment of duty. The Bank shall verify the particulars in the TR-6 challans from the system enter the particulars of receipt of amount in the system and return two copies of challans duly stamped and signed to the CHA. The bank will retain one copy.

12.4. Importers can pay the duties/dues by cash, DD or both. However, it would be advisable to open accounts in the bank and give standing instruction to them to debit the Customs duty from their accounts for credit to the Customs Head of Account. This would help in completing the assessment without loss of time.

  After receiving the single printout of the un-assessed Bill of Entry from the Service Centre (in respect of first – check cases), or the final printout of three copies of the B/E, before the examination of the goods for alert check, the concerned officer will verify from the alert register / PC whether there is any alert issued in respect of the importer / item of import. The concerned officer will stamp the un-assessed copy of the B/E (in respect of first check cases) or the Customs copy of the B/E (in respect of second check cases), as the case may be after recording the factual position and return the same to the CHA/Importer, who will then approach the Shed Appraiser/ Superintendent for examination of the consignment.

14.1 After assessment, the B/E shall be passed on to the Shed Appraiser/ Superintendent for examination of the goods along with the B/E. The CHA shall present documents, as per the list below (the documents should preferably be arranged in a file cover in the following order): -

I. Duty paid challan in original.

ii. Copy of Delivery order.

iii. Copy of Bill of Lading.

iv. Invoice in original.

v. Packing List in original.

vi. Certificate of origin in original.

vii. Exemption Certificate in original, if the notification so requires.

viii. Copy of the bond or undertaking executed, if any.

ix. GATT declaration duly signed by the importer.

x. Technical literature, catalogue etc.

xi. Copy of the request for Green channel clearance, if any.

xii. Clearance of ADC or any other agency/authority, where required.

xiii. Any other documents required.

14.2 All the above documents will be retained by Customs at the time of giving ‘out of charge’. As such, the certified xerox copies of delivery order, Master Bill of Lading, House Bill of Lading should be attached instead of original, as all these documents will be retained by the department and none of these will be returned to the Importer/CHA.

14.3 The Shed Examiner/Inspector shall examine the goods and enter their report in the system as well as on the hard copy of the Bill of Entry (Customs copy). The signature of the CHA/importer shall be obtained on the report, as token of that the goods have been examined in his presence. Name of the CHA/importer should also be recorded along with his I-Card No.

14.4 In case any query is to be raised at the time of examination, it should be raised manually in the Bill of Entry, with the approval of Asst./Deputy Commissioner. The importers would then furnish his reply and re-submit the Bills of Entry in the Import Shed for further processing. However, if the answer is acceptable, the Shed Appraiser/superintendent will proceed to complete the examination. In view of the reply to his query, if the Shed Appraiser/ Superintendent feels that the Bill of Entry requires reassessment, then he may forward the same back to the concerned Appraising Officer through the A.C./D.C. , with his comments. On the basis of the examination report, the report/comments offered by the Shed, the AC/DC might revise the assessment or even raise a further query, if necessary.

14.5 After completing the examination of the goods, the Shed Appraiser/Supt would give order for “Out of Charge”.

14.6 After the order of clearance on the computer terminal, the importer’s copy and Exchange Control copy of the Bill of Entry will be printed along with the order for clearance (in triplicate) and the examination report in the Import shed itself. The print copies of the Bill of Entry shall bear the order of clearance number and name of the examining Appraiser/Supt. The importer’s copy and Exchange Control copy of the Bill of Entry along with two copies of the order of clearance shall be returned to the importer at the counter after the Appraiser/Supdt. has put his signature. One copy of the order of clearance will be attached to the Customs copy of the Bill of entry retained by the shed Appraiser/Supt.

14.7. The importer shall present the remaining two copies of the order of clearance to the custodian along with the importer’s copy of the Bill of Entry. The custodian shall issue the Gate Pass after verification of the correctness of Bill of Lading and number of packages etc. At this stage, one copy of the order of clearance shall be returned to the importer/CHAs after enclosing the Gate Pass No. and date on the same.

14.8. The Importer/CHA will present the Importer’s copy of the order of clearance to the Customs Officer at the Gate along with importer’s copy of the Bill of Entry and the custodian Gate pass. After inspecting the packages, the order of clearance copy will be retained by the Gate Officer after endorsing number of packages cleared against the order and the copies of the Bills of Entry and Gate Pass shall be returned to the importers.

14.9 The Customs copies of the Bills of entry shall be arranged in the order of Serial Number of the order of clearance and shall be preserved in the Import shed for 7 days to take care of part deliveries. After completion of seven days, the Bill of Entry will be kept at the designated place at ICD, Bangalore, for CRA Audit and record purposes.
  Data entry in section 48 cases shall be done as usual. The B/E No. shall be assigned after permission by the Assistant / Deputy Commissioner.
  The person in-charge of the conveyance i.e., Shipping Lines would be required to submit a written request to the Asst/Deputy Commissioner seeking amendment of IGM particulars giving the reasons therefore. If satisfied, the A.C. / D.C may carry out the amendment on the system through the module provided for this purpose.

17.1 In case of any errors noticed after submission of Bill of Entry, but before examination of goods the CHA/Importer may seek amendment of the Bill of Entry through the Service Centre after obtaining the approval of the A.C.

17.2 It may be emphasized that no amendment in the Bill of Entry particulars and consequent reprints shall normally be allowed after out of charge has been recorded in the system. An amendment of the Bill of Entry after out of charge may be allowed as follows: if the provisions of Sec. 149 of the Customs Act 1962 have been complied with; if the request for amendment is made within four months of filing of the Bill of Entry; the permission of the Additional Commissioner of Customs is obtained and the importer produces the duplicate as well as the exchange control copy for cancellation before amendment is carried out and fresh print outs are generated

18.1 As per Section 46 of Customs Act, 1962, it is possible to present a B/E even before the arrival of the vessel. In such cases, a B/E may be presented before the delivery of the import manifest, if the vessel by which the goods have been shipped is expected to arrive within 30 days from the date of presentation.

18.2 The CHA may file a B/E under the Advance Customs Clearing System if he has the copies of the Bill of Lading and the invoice. The B/E would be filed and assessed in the same manner as indicated above. However, instead of generating 3 copies of B/Es and duty payment challan, the system will generate one copy of the B/E to inform the importer about the assessment details. The final print out containing three copies each of the B/E and challan would be generated after the IGM details are entered in the system on arrival of the vessel. If there is any change in rate of duty, the B/E shall be reassessed.

18.3 If there is a delay of more than 30 days in the arrival of the vessel, a fresh B/E would have to be filed.

18.4 The rate of exchange to be applied for calculating the value of the goods shall be the rate prevailing on the date of filing the Advance B/E. The rate of duty applicable to goods sought to be cleared against Advance B/E would be that applicable on the date of arrival of the vessel and not on the date of filing of the B/E
  Detailed guidelines for completing Annexure ‘C’ are enclosed at Annexure ‘D’.


The DEPB shall be verified by the Export Section of the Customs station from where the exports have taken place. Procedure for verification of DEPB has been notified in the Circular No. 14/99 Cus. dated 15.3.1999 issued by the Central Board of Excise and Customs, New Delhi relating to Exports under DEPB. For this purpose, original DEPB issued by DGFT shall be produced to the officer designated by Asst./Dy. Commissioner in the Export Department for verification of the Shipping Bills against which the DEPB has been issued by the DGFT. The officer designated by Asst./Dy. Commissioner shall verify each shipping bill in the system through the DEPB verification menu provided for. In case any manually processed Shipping Bill is involved, the verification shall be done on the basis of copy of shipping bill received along with the EGM from the carriers. The Shipping Bills shall be endorsed with the DEPB No., DEPB date, DGFT File No., and Issuing Authority. After satisfactory verification of all the Shipping Bills, the officer designated by Asst./ Dy. Commissioner shall make an endorsement on the reverse of the DEPB and the list of Shipping Bills attached with the DEPB to the effect that the verification of all the Shipping Bills is satisfactorily done and put his signature with date and official stamp.


Before claiming exemption under Notification 034/1997-Cus., dated 7.04.1997, against a DEPB, the DEPB in question is required to be registered in the import system. The officer designated by Asst./Dy. Commissioner to register the DEPB in the system shall ensure that verification of DEPB with reference to the exports on the basis of which DEPB is issued by DGFT has been done.

All importers/CHAs are advised to ensure that their IEC details with PAN have been transmitted by DGFT to Customs at the time of obtaining the DEPB.
The officer designated by Asst./Dy. Commissioner shall make data entry of the DEPB details in the system through the ‘MENU’ specified for Licence Management. After entry of data a checklist will be printed by the System. The DEPB holder shall verify the details of DEPB in the check list, if the same is correct, the DEPB holder shall sign the check list and return the same to the officer designated by Asst./Dy. Commissioner . The officer designated by Asst./Dy. Commissioner shall then register the DEPB in the System.

On registration of DEPB, System will generate a “REGISTRATION NUMBER” which shall be endorsed on the face of the original DEPB in bold figures with the name of CUSTOMS STATION at which registered. For further activities, either for debiting against a B/E or obtaining a Release Advice, only this registration number shall be used. Without the registration, the system will not accept any claim of exemption of RA against a DEPB.

The DEPBs which have already been partly utilized before the introduction of on-line processing will be registered for the balance of DUTY CREDIT and FOB of exports in the manner as stated above.

In case any change in the data of DEPB is required to be made after completion of registration, the same shall be made by the Assistant / Deputy Commissioner.


(i)Issue of Release Advices

If the DEPB holder intends to utilize the DEPB at a Customs Station other than the port of registration, an application shall be made to the officer designated by Asst./Dy. Commissioner in the existing format indicating DEPB REGISTRATION NUMBER. If the officer is satisfied on examination of the request on merits, he may grant permission for issue of TRA. The TRA Number shall be assigned manually. Following particulars shall be entered in the System through the menu relating to transfer release advice:

Release Advice No.

Release Advice Date

DEPB Registration No.

Custom Station to which issued

IEC of R.A. holder if different from DEPB holder


Export FOB amount transferred

Invoice No.



Conditions if any

If the DEPB is already registered in the System and a sufficient balance in the Duty Credit amount and the Export FOB value is available, the System will print a check list of TRA. The check list shall be verified by the DEPB Holder. If the particulars are correct the check list will be signed by the DEPB holder and returned to the proper officer who will exercise option for issue of TRA in the System. The System shall generate three copies of the RELEASE ADVICE titled as:

Customs copy – for port of issue (office copy)

Customs copy – for port of clearance

Importer’s copy

The office copy for Port of Issue shall be retained by the TRA issuing Customs Station and placed in the respective TRA file. Customs copy for port of clearance will be dispatched to the respective Customs Station and the Importers copy of TRA shall be handed over to the applicant.

(ii)Receiving of Transfer Advices

The TRAs received from other Customs Station will be registered in the System through licence registration menu, in the same manner as the DEPB scrip. On registration of TRA against a DEPB, the system will generate a TRA REGISTRATION NUMBER. This Registration Number should be endorsed on the Importer’s copy of TRA (original) and the Customs copy received from the issuing Customs station. 

 (iii) Re-credit of unutilized Release Advices

Any unutilized credit in the Release Advice may be re-credited to the DEPB by the Assistant/Deputy Commissioner.


The normal exemption can be claimed as usual against an item in the B/E under S.No.39D of Annexure ‘C’. If exemption is also claimed against a DEPB under Notification 034/97-Cus. Dated 07.04.1997, the entries shall be made in Annexure ’C’ under Serial No.39D. For DEPB Bs/E the scheme code is ‘B’; therefore while claiming exemption under the DEPB, ‘B’ will be entered in column 1 of Sl.No.39D. Similarly codes will be assigned to other schemes when they are brought on to ICES.

In case more than one DEPB is required to be debited against one item, the importer will be required to indicate the DEPB Registration No. and CIF value of the goods for each DEPB to cover the entire CIF value against that item.

For each item claimed for exemption under DEPB, details referred to above will be required to be indicated.

The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF amount from the FOB of Exports. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the System will disallow submission of the B/E.

For indicating the option of payment of Additional Duty (equal to Excise Duty) or claiming exemption there from, the option shall be exercised by indicating ‘Y’ or ‘N’ in column 3 of Sl.No.39D. The column number 5 (serial number of item in the licence list) and 7 (quantity for licence debit) are not required to be filled in for DEPB Bs/E.

If the basic customs duty and the additional customs duty debitable to the licence is zero, the DEPB exemption will not be admissible to that item. System will not allow exemption under Notification 034/97 for that item.


After data entry, checklist will be printed as usual and given to the importers/CHAs for verifying the correctness of data captured. For identification against the respective item, ‘(DEPB)’ and Notification 034/97 will appear. At the end of the check list, a statement of debits of EXPORT FOB (= import CIF) and duty sought to be debited, DEPB wise against an item S. No. of an invoice, will also be printed.

The importers/CHAs should check the details of DEPB No. carefully to ensure that only that DEPB would be debited which he intended to do so. If the entries are correct, the checklist may be returned to the data entry operator for submission of B/E in the System. Errors, if any, noticed may be got corrected by the data entry operator.


On submission of the B/E in the System, an UN-ASSESSED copy of the B/E will be printed by the System containing statement of debit of DEPB for export FOB and Duty amount in respect of each item of an invoice for which exemption is claimed against DEPB.


This un-assessed copy of the B/E along with all the original import documents and all the DEPB scrips in original indicating total amount of duty credit and export FOB utilized, in the debit sheet attached to the scrips, should be presented to the Import Appraiser/Superintendent for assessment and signatures on debit sheets of DEPB scrips. The Appraiser/Supt. will retrieve the B/E on screen and assess the B/E in respect of all the items and shall countersign the debits in the original DEPB. The System will determine the duty amount on the basis of CIF/Quantity of goods and shall debit the duty from the DEPB credit ledger and the CIF from the FOB of Export. If sufficient balance to cover the CIF value and the Duty foregone is not available in the DEPB, the system will disallow submission of the B/E. In case , where Importer wants to clear some quantity under DEPB Scrip and balance on duty payment then he should clearly indicate in B/E, the quantity/Weight for which he want DEPB/payment of duty.

After assessment by Appraiser/Supt, the B/E will move to the Auditor for concurrent audit and from auditor to A.C/D.C. The auditor as well A.C/D.C will retrieve the B/E on screen and carry out the checks assigned to them. After A.C/D.C confirms the assessment, assessed copy of the B/E will be printed along with TR-6 Challan, Duty will be paid as usual.

Where the Appraising Officer/Supt, during the process of assessment, denies the exemption claimed under Sl.No39D (column 5 and / or 7) of Annexure ‘C’; changes the tariff heading or enhances the value resulting in increase in the duty amount and the value; the Appraising Officer will have the option to enter the new DEPB for CIF value corresponding to the enhanced duty / CIF against that item.


On registration of DEPB or TRA in the System, the System will maintain the ledger for duty credit amount and export FOB. Where the exemption from both the basic customs duty as specified in the First Schedule to Customs Tariff Act, 1975 and additional duty leviable under Section 3 of Customs Tariff Act, 1975 are claimed, the sum of basic duty and additional duty amount will be debited to the duty credit in DEPB. The CIF of the related items will be debited to export FOB in the DEPB. Where exemption from additional duty is not claimed, only basic duty will be debited. These debits will be made by the System in the DEPB Ledger. If more than one DEPB is utilized against an item only CIF amount to be debited against each DEPB should be indicated by the importers. The duty amount will be proportionately calculated by the System for debit in the DEPB. The importers therefore should ensure that sufficient balance in the duty credit amount and export FOB is available in the DEPB to cover amounts of both components, for debiting, failing which the system will not accept the declaration for B/E.

In case the importer desires to utilize the DEPB for part of the quantity of an item in the invoice, he may split the quantity of that item and prepare the declaration accordingly.


There are certain categories of imports for which Bills of Entry are processed manually. Importers may choose to avail the exemption under the DEPB Scheme for such importers and get the DEPB debited for payment of duty. In such cases manual Bs/E will be assessed as usual. After assessment, the amount of duty forgone due to exemption under DEPB and the CIF of goods imported being cleared against DEPB will be computed manually in respect of each DEPB scrip.

The officer designated by Asst./Dy. Commissioner in the assessing Group will debit the original DEPB. He will also enter the amount of duty foregone and the CIF of the exempted goods in the System, in the respective field of duty credit and Export FOB. The debit screen can be accessed through the DEPB Registration Number. After debiting, the System will print the statement of debits of the DEPB in triplicate. The copies of this print will be attached with the manual B/E, DEPB file and DEPB scrip. Importers are therefore required to register the DEPBs even when clearances are sought against manually assessed Bs/E
21.  Processing of Bs/E under Export Promotion Schemes

Bills of Entry relating to Export Promotion Schemes like DEEC, DFRC, EPCG, REP, which require import licence for availing benefits of exemption notifications will be processed under ICES (I). The procedure mentioned below will be followed:

21.1 Registration of Licence

Before filing of a B/E under any of such Export Promotion Schemes the related import licence will be required to be registered in the system. Data entry of the licence details will be made by registration clerk. Details of the licence will be furnished by the licence holder in a Form (Annexure-G) annexed to this Public Notice. The form is common for all types of licences, some of the fields may not be applicable to a licence, therefore, only relevant details should be filled. It will be a pre-condition of registration of licence that the IE-Code of the licence holder is received by the customs system from DGFT system and if any information which is necessary for a particular type of licence is left unfilled, system will not accept such incomplete information for registration of licence. The system will maintain ledger in respect of total face value, item wise quantity and value and credit for the same will automatically be created on registration of licence and debits will be made by system when electronic B/E is processed, RA is issued, manual B/E is debited or reduction is made by amendments. To avoid any inconsistency and invalidity the system will sum the value of all items and compare with the face value of the licence. If the sum is greater than face value of licence, the system will not permit registration. The value will always be CIF for imports and FOB in respect of exports. Where the value is in foreign currency it should be only one currency and not in multi-currency. The licence holders therefore, should check these details in their licences and ensure that the same are correct before presenting the licence for registration. The licences with incorrect details will be rejected by the system cannot be used for availing exemption from duty and clearance of goods. Such licences should be got corrected from concerned DGFT office before presenting to Customs.

The licences, which have already been partially utilized, will not be registered in the system and will continue to be handled manually.

After successful entry of details a check list will be printed by Registration Clerk and given to the licence holder for confirming correctness of the data entered. Registration Clerk will make correction if any and will return the same to the licence holder. It is the sole responsibility of the licence holder to verify and confirm the correctness of the data entered before proceeding further.

License should not be sent by post or through a letter to custom house but should be presented by a person who shall get the data entry done, verify the correctness of data on the check list and shall present the licence to the Appraiser for registration and take possession of the same after registration.

21.2 Acceptance & debit of bonds

Where the export obligation has not been fulfilled and option ‘N’ has been entered in the field ‘ Exp. Oblg:’, the system will ask for entry of bond number. Therefore, if export obligation has not been fulfilled the respective category of bond should be registered before registration of licence / RA.

The Bond registered against a licence / RA will be utilized only in respect of clearances against that licence and at the time of filing B/E electronically the bond will automatically be debited by system for the amount of duty foregone.

Bond types for export promotion schemes are as under:

Scheme   Bond type

EPCG            EC

DEEC            DE

DFRC            DE

REPL            DE

21.3 Registration of incoming Release Advice

Incoming Release Advice will be registered for the given value and quantity in the same manner as the respective licence. Only fresh RAs will be registered in the EDI System. Partially utilized RAs will continue to be handled manually.  

After successful entry of details a checklist will be printed by the service center operator and given to the RA holder for confirming correctness of the data entered in the system. Service center operator will make correction if any and will return the same to the RA holder.

21.4 Submission of Licence/RA in the system

The license/ RA holder will present the check list of the licence/RA along with original documents to the Appraiser authorized to exercise option of submission of licence/RA in the system. The Appraiser will compare the details entered in the system with the original licence/RA. If the details are correct and the Appraiser is satisfied about the admissibility of registration of licence he will submit the licence in the system on the basis of the job number of the check list. The system will generate a licence Regn. No. This registration number and date should be endorsed in bold on the original licence/RA. After registration the documents may be returned to the party and copies thereof may be kept in the office file for record. RA will be registered only on the basis of customs copy of the RA. After registration, customs copy and importer’s copy of RA will be defaced by the Appraiser.

21.5 Issuing Release Advice against a licence

Release Advice will be issued for utilization of a licence at any other customs station. Details for obtaining Release Advice shall be furnished in the Format given at Annexure-‘E’ to this PN. Data entry will be done by the Registration Clerk. A check list will be printed by the Registration Clerk and given to the holder of the licence. The correctness of the data will be confirmed by him. Correction if any will be carried out by the Registration Clerk and a fresh print of corrected check will be given to the holder of licence. The holder of the licence will put his signature on the check list and present the same to the Appraiser for issue of the RA. The Appraiser will verify the details from the original licence and satisfy himself about admissibility of issue of RA. The option to issue the RA may be exercised in the system. The system will generate RA No. and three copies of the RA will be available for print. The check list signed by the holder of licence and the office copy of the RA will be retained by the Appraiser for record. Importers copy and Customs copy of the RA will be issued to the holder of licence and the customs station where RA will be utilized for clearance of goods. No amendment of RA will be permitted after it has been issued by system. Fresh RA can be obtained for any further quantity/ value or the licence can be re-credited by entering unutilized RA.

No RA will be issued manually.

21.6 Debiting of licence

Licence will be automatically debited in respect of Electronic B/E and Electronic Release Advice. For debiting manual B/E the figures of value and quantity will be entered by the Appraiser in the system through a Menu for this purpose. Entries of debits on the hard copy of the licence will be made by the importers and certified by the Appraiser as usual.

21.7 Exemption for Spare Parts under EPCG Scheme

The system will create a ledger of face value and item wise value & quantity

Item S. No. ‘0’ has been created for spare parts against EPCG licence. 20% of the CIF of the goods debited to a licence will be credited by the system as value permissible for import of spares under exemption notification against EPCG licence. This value of spares will be within the total face value of the licence i.e. the sum of value of all items including value of spares imported against EPCG licence will not exceed the total face value of licence.

No credit of value will be given for spares in case of imports against RA. RA is required to be obtained for spare parts also. In case of first import, no RA will be admissible for spares.

21.8 Amendment of licence after registration

Amendment in the licence data after registration can only be made by the Appraiser. If the amount of value and quantity sought to be reduced is less than the unutilized balance available in the licence amendments for reduction of value and quantity will not be permitted by the system. The system will give credit to quantity or value in the case of increase and will debit the quantity or value in the case of reduction. Therefore, only incremental or decremental quantity or value should be entered in respect of increase or reduction. Licence status code at the time of registration will be ‘0’. The licence if suspended or cancelled after registration, the Appraiser shall amend the status code to ‘2’, ‘3’ and ‘4’ for cancellation, suspension and re-instatement respectively.

21.9 Filing of Bill of Entry

Licence Regn. No., Regn. Date details, value and the quantity should be furnished in respective column at S. No. 39.D of the Annexure ‘C’.

Unit of measurement of qty. will be same as per the licence. In case the unit of measurement in the invoice is different than the one in the license, for the purpose of debit in the licence the qty should be converted in to same unit of measurement as in the licence. For spare parts against EPCG licence S. No. of item will be ‘0’ therefore, for availing benefits of exemption notification in respect of spares Item S. No. ‘0’ should be indicated in column 9 of the Format indicated above. Against one item in the B/E only one licence will be debited. If the Qty &/ or value in the licence is not sufficient to cover whole qty &/ or value of an item in the invoice, the invoice qty should be split in to a separate item in the B/E for debit against another license or for normal assessment.

Bond/BG details should also be provided wherever so required.

After successful entry of data of the B/E in the system, a check list will be printed by the service center operator and given to the importer / CHA. The importer/ CHA will check the details entered in the system and errors if any pointed out to the service center operator for carrying out corrections in the system. The CHA/ importers before returning the check list to the operator for submission of B/E in the system should ensure that licence details are also correct. The operator will exercise option of submission of B/E in the system. After submission of the B/E in the system a check list of submitted B/E should be obtained by the CHA / importer from the service center operator. This check list will incorporate B/E number and item/licence wise details of debit of qty., value and duty forgone for debit in the Bond etc.

21.10 Assessment of B/E

For ease of distribution of various category of documents among the officers the provision has been made in the system to create any one or more of sub-groups in respect of the following Exim Scheme Codes:.

Group Name

Exim Scheme Codes



6, 7, 11, 12 & 18



1, 2, 3, 5, 17

Advance Licence





8, 9, 13,14 and Others

REP & Diamond Import, CCP, Specific Licence, Job workAll in respect of which no sub-group created.

The AC/DC may create sub-groups depending upon the load of documents. All the Bs/E in respect of schemes for which no sub-group is created will be dealt by Group 7.

The CHA / importer should present the check list obtained after submission of the B/E to the Appraiser along with all the required documents and the related licence and DEEC. The Appraiser will check the correctness of details of licence/DEEC etc. and also ensure that any amendments made in the licence / DEEC subsequent to registration of licence, have also been entered in the system. If the Assessing officer is satisfied about the eligibility of exemption under related notification and the licence is otherwise valid to cover the goods in question, he may assess the B/E on system.

The Assessing officer can remove the notification and deny the benefits of exemption. The debits of licence will automatically reverse.

The B/E after assessment will be audited by the Auditor and finally approved by the AC/DC. The procedure of assessment will be similar to DEPB imports.

In respect of a manually assessed bill of entry details of value and quantity will be debited in the system by the Appraiser at the time of assessing a B/E & a print of details of debit will be taken for records.

21.11 Printing of the assessed B/E

After assessment, the printout of assessed copy of the B/E will be taken by the importer/CHA from service center. The printout of B/E will contain duty-paying challan if duty is payable and statement of debit of licence for value/ qty and debit of bond for duty foregone in respect of each item. The figures of these debits should be endorsed on the hard copy of the licence/DEEC.

21.12 Examination/Out of Charge

Procedure for goods registration, examination, out of charge and printing of B/E after out of charge will remain the same.
22.  EX-BOND    Bill of Entry

This procedure will apply only to those ex-bond bills of entry in respect of which the related warehousing bill of entry has been processed under ICES (I) at the same Customs Systems. In the Format for Declaration at Service Center for data entry will undergo change only in respect of the following details:

Type of Bill of Entry

(H) Home Consumption

(W) Warehousing

(X) Ex-bond : Warehouse B/E No.----------- DT.---------  Warehouse Code 
Warehouse Code consists of 4-digit location code; 1-digit warehouse type; and 3-digit serial number of warehouse, e.g. WFD61001. If no code is assigned ‘other’ to be used as code – WFD6O001).


For Ex-bond

B/E                             Invoice S.No. in EX-bond B/E

Item of Import intended to be Ex-bonded


Quantity For Ex-Bonding

S. No. in invoice


On out of charge of a Warehouse B/E the system will create a ledger of quantity in respect of all the items included in Warehousing B/E. For the purpose of filing Ex-bond B/E in the system details of CHA & the Importer will be entered as usual. In the field of Type of B/E ‘X’ will enable for entry of Ex-bond B/E. A window will pop up for Warehouse B/E. No. & date. On entry of Warehousing B/E No. & date, the system will capture all other details from the Warehousing bill of entry. Invoice S.No. as in the Warehousing B/E and against this invoice item S.No. and quantity will be entered. The system will proportionately determine the assessable value. All other details of item like the CTH, Customs Notification, CET , Excise Notification etc. as in the Warehousing B/E will be displayed by the system. Tariff Headings and the Notifications can be changed if, so required. On completion of data entry a check list will be generated by the system against the respective Job No.. The importers should ensure that the details of invoice S.No, item S.No. and the quantity of the goods under ex-bonding are correct. The check list after corrections will be returned to the service center operator for submission of the Ex-bond B/E. On submission the system will generate the B/E No.

22.2 Assessment

The B/E will be allocated by the system to the Assessing Groups on the basis of same parameters as are applicable to all other types of Bs/E. Assessment will be also be made by the officers in the same manner as in the case of any other type of Bs/E. Where a Warehouse B/E has been assessed provisionally the Ex-bond B/E will also be assessed provisionally and no separate PD bond will be required. However, in case of availing of exemption requiring bond, same would need to be debited as in the case of any Home Consumption B/E.

22.3 Debiting of Bond

After obtaining the Print out from Service Centre the importer /CHA will get the bond debited from Bond Section and get suitable endorsement on B/E with respect to debit of Bond amount and other details.

22.4 Printing of assessed B/E and duty paying challan

After the B/E has been assessed by the Appraising Officer, the Assessed copy of the B/E and duty paying challan will be available for printing at service center the same should be obtained by the importers/ CHAs from the service center operator.

22.5 Payment of duty

Duty will be paid at the designated bank against a challan of Ex-bond B/E in the same manner as in the case of a Home consumption B/E.

22.6 Order of clearance of goods for home consumption

After payment of duty and completing any other requirement of debiting of bond, license etc. the assessed Ex-bond B/E along with all other documents should be presented to the Superintendent authorized to give Out of Charge of the Ex-bond B/E. The Superintendent shall verify that:-

i)the particulars in the Ex-bond B/E correspond to the bond register maintained in the Bond Section; 

ii)the goods are being cleared within the validity period of bond, interest (amount of interest will not be calculated by the system, therefore should be calculated manually) if any on the Warehoused goods as chargeable under section 61 as per the rates specified under 47(2) and/or any charges including fine/penalty payable as provided under Chapter IX of the Customs Act, 1962 have been paid;

iii)The rate of duty has not undergone any change after assessment and the out of charge. In case any change has take place after assessment in the tariff or exemption structure having bearing on assessment the B/E will be referred to the concerned Appraiser/Superintendent for re-confirming correctness of assessment. The Appraiser/Superintendent will re-assess the B/E, if so required. The system after re-assessment will generate duty challan for differential amount which will be printed at the service center and duty will be paid at the designated bank.

After satisfying the requirements relating to clearance of the goods the Superintendent will give out of charge on the system. After out of charge the system will generate two copies of the Ex-bond B/E . One copy is for the importer and the other copy will be for the Bond Section. No ex-change control copy will be generated for EX-bond B/E. The system will also print along with B/E three copies of Order of Clearance (O/C). One copy of the O/C will be retained by the Bond Section, one copy will be retained by the officer controlling the Warehouse and the last copy will be for the Warehouse Keeper. Column for number of packages in the O/C will be blank. The Superintendent giving out of charge will endorse on the hard copies of the O/C package serial numbers and number of packages to be cleared against the respective Ex-bond B/E and will put his signature with his office seal on the copies of O/C and also on the copies of Ex-bond B/E. 

23.  Bonds / Undertaking/ Re-export bond for conditional exemptions

Where the benefits of exemption under a notification is subject to execution of End use bond, Undertaking or Re-export bond, it would be necessary to register the respective type of bond in the system before filing of the B/E. The bond will be registered by the importers specifically for a notification. Details of the bond in respect of each notification should be furnished at S. No. 18 in the Format for declaration at Service Centre for data entry of B/E. The system will automatically debit the respective bond for amount of duty foregone on the basis of claim of exemption made for items in the B/E under a notification.

For this purpose a directory has been created in the system for the notification and S.No. of item in the notification which require execution of end use bond, undertaking or re-export bond for availing exemption. Exemption under such notification will not be permitted by the system if respective bond/undertaking number has not been entered at the time of data entry of B/E. Therefore, all the importers who are claiming benefits of such exemption notifications should get respective bond accepted and registered in the system as continuity bond of that category in respect of each notification separately. The bond registered for one notification can not be utilized for another notification.

Bond Codes for the types bond are as under 

Bond type                    Bond code                Bond Regn. No.

End use bond              EU

Undertaking                 UT

Re-export bond    RE

24. Certificate from CEX Authorities
  Where the exemption notification provides for production of a certificate from the jurisdictional Central Excise authorities in terms of Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the same should also be registered in the system. For this purpose, the certificate obtained from the central excise office shall be produced to the Appraising Officer at ICD, Whitefield Bangalore, before filing the B/E. The Appraiser/Superintendent shall register the same in the system in the same manner as the bonds are registered. The system will generate the registration number. This registration number should be communicated to the importer and the original certificate shall be retained in the Assessing Group.

Registration number shall be indicated at S.No. 18 (c) in the Format for B/E data entry.

Against one B/E only one certificate should be used. The certificate shall be utilized against all such notifications requiring Central Excise certificate. At the time of assessment the officer may verify details of goods covered by the certificate and B/E on the basis of original certificate retained in the group. A print of statement of items assessed on the basis of certificate can be obtained for reference to concerned Central Excise authority.
25. Certificates from other authorities.

Certain notifications require certificates for eligibility of exemption from various other organizations like Ministry of External Affairs, Defence etc. Such certificates can be entered in the system under the category of Misc. Certificates = ‘MC’. The following details will be entered;

MC number and date

Issuing authority and address.

Such certificates can be viewed by Assessing Officer and also will be printed on the B/E for verification in the Shed/Docks.
26.  Closure Of Bond / Undertaking
  The bond or undertaking would be closed by the AC/DC. When the conditions of the bond/undertaking are complied with, the AC/DC will enter the Bond No., the system will display all the Bs/E and related Item S.Nos. in respect of which the bond has been debited. If the conditions of the bond have been satisfied, the option to close the bond may be exercised item by item. When all the items against which respective bond has been debited are closed, the bond can be cancelled. However, if the S.No. of items are closed and the bond is not cancelled the same will continue to be used if there is a balance in bond amount and validity period has not expired. All the documents on the basis of which the items are closed bond is cancelled will be kept in the related bond file for the purposes of record.
27. Assessment of goods under Sub-headings 5513.23, 5513.39 & 5514.21 of Customs Tariff.

In case of goods of aforesaid sub headings, the duty of customs under the First Schedule to Customs Tariff Act, 1975 is chargeable on the basis of value or weight in Kgs. or area in SQM of the textile fabrics covered under the said sub-headings and the duty chargeable will be the highest among the duties so determined on the basis of above mentioned three parameters. It is therefore, necessary to capture qty. in Kgs. and also the qty. in SQM in addition to the value of such goods. Provision has been made in the system to enter qty in Kgs. and qty in SQM in respect of above sub-headings. The system will calculate duty on value, on Kgs. & on SQM and will determine the highest among the three amounts. The highest amount will be taken for levy of duty. The following Table 39 B.1 after 39.B be added In Annexure ‘C’, the Format for Declaration at Service Centre for B/E data entry under S.No. 39 after Table ‘B’ an other table B.1 be added to facilitate declaration of qty in Kgs. & SQM.

39 B.1 For QTY in units of measurement other than declared in Col. 6 at ‘A’ above when duty is based on different quantities.

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

In case quantity of goods in the invoice is in Kgs. as declared in Table ‘A’ under ‘Details of Description of Items’ col. (3) in the above table should be left blank and indicate only qty in SQM in col. (4) above. Similarly, if the invoice qty. is SQM then indicate only qty. in Kgs. in col. (3) and col. (4) be left blank.

However, if the qty. in the invoice is in units of measurement other than Kgs. or SQM, in that case the qty. in Kgs. and SQM should be indicated in columns (3) & (4) respectively.
28. Bond Management System and 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)

28.1 Bond Management System.

ICES contains centralized Bond Section, which will be responsible for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. AC/DC shall handle the Bonds. The Bond section will be responsible for the following:

            Registration of Bonds/undertakings, Bank Guarantees, Sureties

          Debit and Credit of Bonds for EDI B/Es and Manual B/Es

-            Closure of Bonds, Bank Guarantees

-            Enhancements

-           Issue of recovery notices

          Issue of reminders

-            Generation of MIS reports

Both, the Revolving / continuity and the Specific Bonds will be registered and maintained in the Bond Section. The Appraising Officer 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. The bonds will be managed centrally by Bond/BG Section.

28.2 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

1. IEC

2. Bond Type

3. Bond Amount *

4. Revolving / Specific

5. Date of Bond

6. Date of Expiry

7. Date of enforcement

8. Whether BG Y/N

9. Surety Y/N

10. Cash Deposit Y/N

11. Remarks

* for Bonds already executed, the existing balance to be captured as opening balance in the Ledger

BG Details

1. Serial No. (as given by the Bank)

2. Bank branch code

3. Bank name

4. BG amount

5. BG date

6. Expiry date of BG

 7. Date of enforcement

8. Remarks

Surety Details

1. Serial No. (as given by the party )

2. Surety Name

3. Address

4. Dentification particulars of surety (CHA code, Chartered Accountant Registration No. etc.)

5. Remarks

Cash Deposit

1. Challan No.

2. Date

3. Amount

4. Date of Deposit

The bond detail shall be entered in the Bond Section. On entry system will assign a job no. and check list 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 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 / Commissionerate 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 Regn. No. has to be endorsed on the original documents and also communicated to the importer for their future reference.
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.

28.3 Processing of Bill of Entry (with Bond)

(i) 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.


The Appraising Officer 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

B/E 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 Appraising Officer has to specify Type of Bond, Bond Amount, BG%, BG amount, basis for bond amount at the BE level.

AC/DC has to confirm the action of Appraising Officer. 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.

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/DC for debiting the bond against a B/E. The importer shall specify the Bond Registration No. B/E No. and Date.

The AC (Bond) has to retrieve the Bond and debit the Bond and BG. He/She has the option to view the B/E.

Before debiting the system will pose the following query:

Whether the language of the bond meets the legal requirement of the assessment of the B/E.

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/DC 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 entries not made against the B/E in the Bond and BG Ledgers.]

(iii) Bond re-credits

AC/DC 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

-B/E 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 B/E.

(f) Others.(specify)

Bond Ledger Format

B/E No.

B/E Date

Type of Document (manual or EDI)

Debit Amount (Specified by AO)

Credit amount

Date of debit / credit

Officer Id.

(iv)    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 bills of entry. 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 utilize it against a manually processed date of entry as per procedure indicated alone in respect of a continuity / revolving bond.

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:- 

(v)    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 B/E. Unless, the bond is debited in the system, bill of entry cannot be registered for examination & out of charge at the shed / docks. 

(vi)    Provisional Assessments:-

Where an item of the bill of entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /Warehousing Bill of Entry, PD bond will also be required in addition to the EOU / Warehousing 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 details have 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.

28.4  High Sea 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 check list. The IEC & the name of the seller of the goods shall also be printed at the end of the check list 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.

28.5  Imports by 100% EOUs :-

(A) 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

I. B – EOU – Aquaculture

I. C – EOU – Agriculture / Floriculture

I. D – EOU – Granite

I, E - EOU – gems and jewellery

I. F – EOU – Others (specify)



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.

( B ) Filing of Bill of Entry

(i)  Entry of Bond details

In the Annexure ‘C’ 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. In column No. 2 the relevant applicable exemption notification No…………/Year……….with S.No. of item in the notifications is required to be indicated against the respective item.

The data entry operator shall enter the code of EOU against the field Exim code …………………… after entry of Exim code enter notification no. ../yr & S. No. After completion of entry of all the items of the bill of entry, a check list will be printed. In the check list against an item where EOU exemption is claimed the words (EOU) & notification no. /yr & S.No. will be printed. At the end of the check list details of bond indicating the bond no. bond code, amount debited, Bank Guarantee debited or the details of certificate for central excise will be printed.

The importer / CHA shall check the correctness of the details in the check list & 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.

(ii)   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. 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. 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.

28.6  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 be required to indicate the relevant Exim code and Notification in the columns “Additional information for claiming benefit under specified exemptions schemes”. The bond type “JO” 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 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. 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.

28.7 Assessment involving RSP / NCCD:

Attention of Importers, exporters, Custom House Agents and trade in general is invited to clauses 110(b) and 129(1) & (2) of the Finance Bill, 2001 relating to amendment of Section 3 (2) of the Customs Tariff Act, 1975 providing for declaration of ‘Retail Sale Price’ for the purpose of calculation of additional duty leviable under the said section and introduction of a new duty of excise to be called as the National Calamity Contingent duty (NCCD) leviable on goods specified in the Seventh Schedule to the said Finance Bill.  Provisions have made in the Indian Customs EDI-System (ICES) for assessment of such articles leviable to additional duty under section 3(1) of the Customs tariff Act, 75 based on RSP and NCCD.

The declaration form to be filed at the service centre by the importers/CHAs shall be amended as follows:-

After Serial No. ----(Invoice details) and before Serial No. ------(claim of assessment) the following Serial No. shall be inserted namely:-

"… .A(a) Whether any of the items is leviable to additional duty under Section 3 of CTA, 1975 with reference to the retail sale price declared on the article ………….Y/N.
(b) If yes furnish the following particulars:-

Invoice      Item Sl.       Description              No. of Units             Retail Sale Price

Sl. No.      No.             (with specifications)                         Rs. Per unit………………”.

The importers/CHAs would be required to declare the retail sale price of the items to which the provisions of the Standards of Weights and Measures Act. 1976 or any other law in this behalf apply and which are notified under a notification issued under Section 4A of the Central Excise Act. 1944 [for example notification No. 5/2001-CE(NT) dated 1-3-2001] as specified in the proviso to Section 3(2) of the Customs Tariff Act. 1975.
It would be advisable to specify these details at Serial No. ….. (Claim of assessment for each pack size of the imported item. For example if tooth paste is imported in sizes of 50 gms., 100 gms. And 150 gms., it is suggested that these be noted as three separate entries in the aforesaid Serial No. ….. (Claim to assessment since they would be having three separate retail prices.

Provision has been made in the system to declare different Retail Sale Price for part of quantity of goods covered by an item in the Bill of Entry if the goods are intended to be sold at different retail prices. Each article, which has different characters, specification including the difference in size of packing should be declared separate items in the Bill of Entry with a separate unit retail sale price.

The retail sale price would have to be indicated in Rupees and not in any foreign currency and should conform to the provisions of the Standards of Weights and Measures Act., 1976, the rules made there under or any other law in this behalf.
Quantum of abatement need not be declared since the system would apply the said reduction with reference to the Central Excise Tariff Heading.
Details of such items for which Retail Sale Price has been declared may be carefully verified by the Importers/CHAs before handing over the check list to the Service Centre Operator for submission of the Bill of Entry. It may also be ensured that all the articles covered in the invoice are carefully checked and Retail Sale Price declared in respect of all such articles, which require declaration of Retail Sale Price.
Provision has also been made for amendment of declared Retail Sale Price at different stages subject to appropriate approvals wherever required.


29.1 The assessment of provisional SVB Cases shall be carried out in EDI system and not manually. The following steps need to be followed carefully:

a. In provisional SVB cases, Bills of Entry shall be submitted in EDI System and not manually.

b. In the Rule 10 Valuation Declaration, against Sr.No.24 a REMARK should be given as ‘PROVISIONAL’ by the importer to ensure that correct and complete declaration has been filed by them.

c. The Provisional Revenue Deposit Amount (i.e. either 1% or 5% of Assessable Value, as the case may be) of the Bill of Entry shall be paid manually on a separate TR-6 challan in Triplicate.

Thereafter, the payment of Custom Duty shall be made to State Bank of India at ICD Whitefield Bangalore (Extension counter of ACC Branch), or at State Bank of India Air Cargo Complex Branch Bangalore, under EDI System.

d. Bill of Entry will then be presented to Import Shed along with proof of payment of Revenue Deposit (on a Challan) which will be verified by the Shed Appraiser/Superintendent and he shall enter in comments screen, challan no., date and amount of revenue deposit paid. He shall also verify on the Customs Copy of B/E to the effect that debit has been made in the bond. Shed Appraiser/Superintendent shall also make an endorsement on the importer copy and exchange control copy (duplicate and triplicate) of B/E that the B/E has been assessed provisionally due to SVB issue and the details of Revenue Deposit paid for that Bill of Entry.

Post clearance, after final order is given by the Special Valuation Branch, the final assessment shall be carried out manually.

29.2 Anti-dumping Duty

(i)   Notification Directory

A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure; therefore, these notifications have been re-structured in tabulated form providing a unique S.No. of an item and a unique S.No. of producer/exporter of goods from a specified country. Due to re-structuring of the notifications into a defined format the S. Nos. at which the goods/country/producer/exporter is appearing in the notification of the ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct S.No. of the item and producer/export for applying the relevant rate of duty. The notification directory is available at ‘’ and ‘’ websites. The directory can be downloaded from the said websites for reference.

The country codes, currency codes and units of measurement used in the directory are the same as being used for filing of normal bills of entry. In the case of goods produced / exported from ‘European Union’ the country code ‘EU’ has been used in the directory and shall be applicable to the following countries who are existing members of European Union:


SNO                      COUNTRY        Country code        

1                              AUSTRIA                  AT                      

2                        BELGIUM                   BE

3                           DENMARK                       DK                     

4                         FINLAND                            FI

5                           FRANCE                         FR                      

6                         GERMANY                        DE

7                           GREECE                         GR                     

8                        IRELAND                        IE

9                           ITALY                            IT                      

10                         LUXEMBOURG                   LU

11                          NETHERLAND                NL                     

12                         PORTUGAL                        PT

13                         SPAIN                           ES                     

14                          SWEDEN                       SE

15                         UNITED KINGDOM    GB

(ii)   Filing of Bill of Entry

The importer would be required to declare the Anti-dumping notification, and S.No. of producer/exporter against the country of origin/export. These details may be declared in Col.(3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below.

39B.   Classification Details

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

(3) Classification Details

Item No.

RITC 8 digit CTH





Exemp. Notf Yr

Sl No.

CTH Notfn

Sl No











Abbreviations in Col. (3) above refer as under.

Anotfn = Anti-dumping notification number/year

I S No. = Item S.No. in the notification

P S No. = Producer/exporter S.No. against the respective country

QTY = Quantity of goods in the units of measurement on which anti-dumping rate has been fixed, if different from quantity declared in the invoice details.

After entry of CTH, the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the check list and copies bills of entry.


(i)  Notification Directory

Directory for Tariff Values has been created in the system as per notification number 036/2001-Customs (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of Tariff Value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the of item in the notification and system directory is the same.

(ii)  Filing of Bill of Entry

The importers are required to declare the Tariff value notification number and S.No. of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in Column (3) of the Table 39B (Classification Details) of Appendix-A the Format for Declaration at Service Centre for Data Entry. The extract of the Table is indicated below.

39B.  Classification Details

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

( 3)Classification Details

Item No.

RITC 8 digit CTH





T Notifn No



Exemp. Notf Yr

Sl No.

CTH Notfn

Sl No














Abbreviations in Col. (3) above refer as under.

T Notn = Tariff Value notification number/year

I S No. = S.No. in the notification

QTY = Qty in the unit of measurement on the basis of which Tariff value fixed.

29.4 Assessment of Bill of Entry

The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted in to Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of bill of entry. For the purpose of computation of value for additional duty under section 3(2) of Customs Tariff Act, 1975, the basic customs duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value, the appraiser at the time of assessment will get a systems alert for tariff value. The appraiser will have the option to select the tariff value and also change the S.No. of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the check list as well as on copies of bill of entry.

29.5  Maintenance of Tariff value Directory.

The Tariff value directory will be maintained for entry of new notifications and amendment etc. of existing notifications would be done through the menu option, by the designated officer who is responsible for maintenance of other notification directories.

With a view to minimizing the number of queries at the time of assessment and to improve the quality of assessment, it has been decided to capture the following information about goods imported, in the ICES system at the time of filing of declaration vide the Annexure ‘C’.

a. Brand

b. Model

c. Grade

d. Specifications

e. Any other information relevant for assessment. For e.g. specific order for imported goods passed by CEGAT, past precedent regarding classification valuation etc.

In respect of goods not leviable to Central Excise Duty under the Central Excise Tariff Act, 1985 but liable to Excise Duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or liable to Additional Duty under Section 3(1) of the Customs Tariff Act, 1975, codes have been given to enable the documents for such goods to be processed on the System. A list of such codes is given in Annexure ‘A’ for filing Column 39(B)(5) – CETH CODE.


30.1 In case of non-arrival of vessel or some specific other reasons the Shipping Lines can request for cancellation of IGM to the Asstt. Commissioner/Dy. Commissioner specifying the reasons for cancellation. If satisfied, the AC/DC will permit data entry of the cancellation request of IGM in the Service center.

30.2 The acceptance of cancellation or otherwise, will be confirmed to the custodian as well as to the Shipping Lines electronically if filed through EDI interface or it is communicated as a “printed check up cancellation message” from the service center and can also be checked up from the enquiry window of the Service Center.
Note:- 1) It may be noted that in case of cancellation of IGM, all the Bills of Entry filed against the IGM will get cancelled.
31.  Bonds and Bank Guarantee

31.1. The Bank Guarantee or Bond to be executed should be submitted to the concerned Group Appraiser after assessment along with the Bill of Entry (EDI or Non-EDI), which will be put up to the concerned Asstt./Dy. Commissioner for acceptance.

Thereafter the Bill of Entry should be taken to the designated officer, who will feed in the details of Bond/Bank Guarantee in the computer, which will be verified by the Examining Officer and the Bill of Entry will be endorsed. The designated Officer will retain the original and duplicate copy of Bank Guarantee with bond along with the file. In case of LUT and bonds without bank guarantee the original and duplicate will also be retained by designated Officer after data entry.

It will be the responsibility of the CHA/Importer to submit the details required for cancellation of Bond/Bank Guarantee in the stipulated time period.

31.2. DEEC/EPCG Bank Guarantee and LUT

The Bank Guarantee or LUT to be executed should be submitted to the concerned Appraiser after assessment along with the Bill of Entry (EDI or Non-EDI) or along with the advanced licence which will be put up to concerned Asstt. / Dy. Commissioner for acceptance.

Thereafter the Bill of entry or Licence should be taken to Data Entry Operator, who will feed in the details in the computer. The Appraiser / Supdt. incharge of DEEC/EPCG section will verify the details and endorse the same on the License or Bill of Entry.

The original Bond/Bank Guarantee and LUT will be retained by the designated Officer It will be the responsibility of the CHA/Importer to submit the details of renewal or cancellation of Bond/Bank Guarantee or LUT.

31.3. In the case of Re-Import the Export details should be submitted at the time of examination of goods as detailed below for re-import purpose. 


Item No.

SB No.

SB Date

Port of Export

Invoice No. of SB

Item Sl No. in SB

Payments made for Export on pro-rata basis in Rs.

Freight      Insurance









31.4 Attention of the Importers, C.H.A.s and Trade is invited to the fact that Bills of Entry for samples and goods of no commercial value are not included in the list of exemptions from filing EDI Bills of Entry. Since all imports assessments have to shift to EDI, all Bills of Entry pertaining to samples, No Commercial Value (NCV) goods and Free of Charge (FOC) consignments, and where value is declared only for customs purposes, should also be assessed under the EDI system. In case value is not declared in the invoice, it is advised that the value be declared as Rs. 1 (Rupee One only) for filing B/E. In all these cases, importers are advised to declare the goods as “Free of charge / sample” in the generic description column so as the assessing officer may be in a position to understand the nature of goods.
  The Asstt. Commissioner/Dy. Commissioner of Customs may be approached by importer/CHA/Shipping Lines for settlement of any problem faced at any stage during import clearance. They may also contact the Addl. / Joint Commissioner in charge of ICD, Whitefield, Bangalore,  in this behalf, if necessary.
Commissioner of Customs
(Issued from C.NO. VIII/48I/158/2003 Cus. Tech.)

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