www.ieport.

com

Procedure for Clearance of Imported and Export Goods

Bill of Entry – Cargo Declaration:

Goods imported in a vessel/aircraft attract customs duty and unless these are not
meant for customs clearance at the port/airport of arrival by particular
vessel/aircraft and are intended for transit by the same vessel/aircraft or
transhipment to another customs station or to any place outside India, detailed
customs clearance formalities of the landed goods have to be followed by the
importers. In regard to the transit goods, so long as these are mentioned in import
report/IGM for transit to any place outside India, Customs allows transit without
payment of duty. Similarly for goods brought in by particular vessel/aircraft for
transhipment to another customs station detailed customs clearance formalities at
the port/airport of landing are not prescribed and simple transhipment procedure
has to be followed by the carrier and the concerned agencies. The customs clearance
formalities have to be complied with by the importer after arrival of the goods at the
other customs station. There could also be cases of transhipment of the goods after
unloading to a port outside India. Here also simpler procedure for transhipment has
been prescribed by regulations, and no duty is required to be paid. (Sections 52 to 56
of the Customs are relevant in this regard)

2.        For other goods which are offloaded importers have the option to clear the
goods for home consumption after payment of the duties leviable or to clear them
for warehousing without immediate discharge of the duties leviable in terms of the
warehousing provisions built in the Customs Act. Every importer is required to file in
terms of the Section 46 an entry (which is called Bill of entry) for home consumption
or warehousing in the form, as prescribed by regulations.

3.        If the goods are cleared through the EDI system no formal Bill of Entry is filed
as it is generated in the computer system, but the importer is required to file a cargo
declaration having prescribed particulars required for processing of the entry for
customs clearance.

4.        The Bill of entry, where filed, is to be submitted in a set, different copies meant
for different purposes and also given different colour scheme, and on the body of the
bill of entry the purpose for which it will be used is generally mentioned in the non-
EDI declaration.
5.        The importer clearing the goods for domestic consumption has to file bill of
entry in four copies; original and duplicate are meant for customs, third copy for the
importer and the fourth copy is meant for the bank for making remittances.

6.        In the non-EDI system alongwith the bill of entry filed by the importer or his
representative the following documents are also generally required:-

 Signed invoice

 Packing list

 Bill of Lading or Delivery Order/Airway Bill

 GATT declaration form duly filled in

 Importers/CHA’s declaration

 License wherever necessary

 Letter of Credit/Bank Draft/wherever necessary

 Insurance document

 Import license

 Industrial License, if required

 Test report in case of chemicals

 Adhoc exemption order

 DEEC Book/DEPB in original

 Catalogue, Technical write up, Literature in case of machineries, spares or

 Separately split up value of spares, components machineries

 Certificate of Origin, if preferential rate of duty is claimed

 No Commission declaration

7.        While filing the bill of entry and giving various particulars as prescribed therein
the correctness of the information given has also to be certified by the importer in
the form a declaration at the foot of the bill of entry and any mis-
declaration/incorrect declaration has legal consequences, and due precautions
should be taken by importer while signing these declarations.

8.        Under the EDI system, the importer does not submit documents as such for
assessment but submits declarations in electronic format containing all the relevant
information to the Service Centre. A signed paper copy of the declaration is taken by
the service centre operator for non-repudiability of the declaration. A checklist is
generated for verification of data by the importer/CHA. After verification, the data is
submitted to the system by the Service Centre Operator and system then generates a
B/E Number, which is endorsed on the printed checklist and returned to the
importer/CHA. No original documents are taken at this stage. Original documents are
taken at the time of examination. The importer/CHA also need to sign on the final
document after Customs clearance.

9.        The first stage for processing a bill of entry is what is termed the noting of the
bill of entry, vis-à-vis, the IGM filed by the carrier. In the non-EDI system the importer
has to get the bill of entry noted in the concerned unit which checks the consignment
sought to be cleared having been manifested in the particular vessel and a bill of
entry number is generated and indicated on all copies. After noting the bill of entry
gets sent to the appraising section of the Custom House for assessment functions,
payment of duty etc. In the EDI system, the Steamer Agents get the manifest filed
through EDI or by using the service centre of the Custom House and the noting
aspect is checked by the system itself – which also generates bill of entry number.

10.        After noting/registration of the Bill of entry, it is forwarded manually or

Assessment:

11.        The basic function of the assessing officer in the appraising groups is to
determine the duty liability taking due note of any exemptions or benefits claimed
under different export promotion schemes. They have also to check whether there
are any restrictions or prohibitions on the goods imported and if they require any
permission/license/permit etc., and if so whether these are forthcoming. Assessment
of duty essentially involves proper classification of the goods imported in the
customs tariff having due regard to the rules of interpretations, chapter and sections
notes etc., and determining the duty liability. It also involves correct determination
of value where the goods are assessable on ad valorem basis. The assessing officer
has to take note of the invoice and other declarations submitted alongwith the bill of
entry to support the valuation claim, and adjudge whether the transaction value
method and the invoice value claimed for the basis of assessment is acceptable, or
value needs to be redetermined having due regard to the provisions of Section 14
and the valuation rules issued thereunder, the case law and various instructions on
the subject. He also takes note of the contemporaneous values and other
information on valuation available with the Custom House.

12.        Where the appraising officer is not very clear about the description of the
goods from the document or as some doubts about the proper classification which
may be possible only to determine after detailed examination of the nature of the
goods or testing of its samples, he may give an examination order in advance of
finalisation of assessment including order for drawing of representative sample. This
is done generally on the reverse of the original copy of the bill of entry which is
presented by the authorized agent of the importer to the appraising staff posted in
the Docks/Air Cargo Complexes where the goods are got examined in the presence
of the importer’s representative.

13.        On receipt of the examination report the appraising officers in the group
assesses the bill of entry. He indicates the final classification and valuation in the bill
of entry indicating separately the various duties such as basic, countervailing, anti-
dumping, safeguard duties etc., that may be leviable. Thereafter the bill of entry goes
to Assistant Commissioner/Deputy Commissioner for confirmation depending upon
certain value limits and sent to comptist who calculates the duty amount taking into
account the rate of exchange at the relevant date as provided under Section 14 of
the Customs Act.

14.        After the assessment and calculation of the duty liability the importer’s
representative has to deposit the duty calculated with the treasury or the nominated
banks, whereafter he can go and seek delivery of the goods from the custodians.

15.        Where the goods have already been examined for finalization of classification
or valuation no further examination/checking by the dock appraising staff is required
at the time of giving delivery and the goods can be taken delivery after taking
appropriate orders and payment of dues to the custodians, if any.

16.        In most cases, the appraising officer assessees the goods on the basis of
information and details furnished to the importer in the bill of entry, invoice and
other related documents including catalogue, write-up etc. He also determines
whether the goods are permissible for import or there are any
restriction/prohibition. He may allow payment of duty and delivery of the goods on
what is called second check/appraising basis in case there are no
restriction/prohibition. In this method, the duties as determined and calculated are
paid in the Custom House and appropriate order is given on the reverse of the
duplicate copy of the bill of entry and the importer or his agent after paying the duty
submits the goods for examination in the import sheds in the docks etc., to the
examining staff. If the goods are found to be as declared and no other
discrepancies/mis-declarations etc., are detected, the importer or his agent can clear
the goods after the shed appraiser gives out of charge order.

17.        Wherever the importer is not satisfied with the classification, rate of duty or
valuation as may be determined by the appraising officer, he can seek an assessment
order. An appeal against the assessment order can be made to appropriate appellate
authority within the time limits and in the manner prescribed.

EDI Assessment:

18.        In the EDI system of handling of the documents/declarations for taking
import clearances as mentioned earlier the cargo declaration is transferred to the
assessing officer in the groups electronically.

19.        The assessing officer processes the cargo declaration on screen with regard
to all the parameters as given above for manual process. However in EDI system, all
the calculations are done by the system itself. In addition, the system also supplies
useful information for calculation of duty, for example, when a particular exemption
notification is accepted, the system itself gives the extent of exemption under that
notification and calculates the duty accordingly. Similarly, it automatically applies
relevant rate of exchange in force while calculating. Thus no comptist is required in
EDI system. If assessing officer needs any clarification from the importer, he may
raise a query. The query is printed at the service centre and the party replies to the
query through the service centre.

20.        After assessment, a copy of the assessed bill of entry is printed in the service
centre. Under EDI, documents are normally examined at the time of examination of
the goods. Final bill of entry is printed after ‘out of charge’ is given by the Custom
Officer.

21.        In EDI system, in certain cases, the facility of system appraisal is available.
Under this process, the declaration of importer is taken as correct and the system
itself calculates duty which is paid by the importer. In such case, no assessing officer
is involved.

22.        Also, a facility of tele-enquiry is provided in certain major Customs stations
through which the status of documents filed through EDI systems could be
ascertained through the telephone. If nay query is raised, the same may be got
printed through fax in the office of importer/exporter/CHA.

Examination of Goods:

23.        All imported goods are required to be examined for verification of
correctness of description given in the bill of entry. However, a part of the
consignment is selected on random selection basis and is examined. In case the
importer does not have complete information with him at the time of import, he may
request for examination of the goods before assessing the duty liability or, if the
Customs Appraiser/Assistant Commissioner feels the goods are required to be
examined before assessment, the goods are examined prior to assessment. This is
called First Appraisement. The importer has to request for first check examination at
the time of filing the bill of entry or at data entry stage. The reason for seeking First
Appraisement is also required to be given. On original copy of the bill of entry, the
Customs Appraiser records the examination order and returns the bill of entry to the
importer/CHA with the direction for examination, who is to take it to the import shed
for examination of the goods in the shed. Shed Appraiser/Dock examiner examines
the goods as per examination order and records his findings. In case group has called
for samples, he forwards sealed samples to the group. The importer is to bring back
the said bill of entry to the assessing officer for assessing the duty. Appraiser assesses
the bill of entry. It is countersigned by Assistant/Deputy Commissioner if the value is
more than Rs. 1 lakh.

24.        The goods can also be examined subsequent to assessment and payment of
duty. This is called Second Appraisement. Most of the consignments are cleared on
second appraisement basis. It is to be noted that whole of the consignment is not
examined. Only those packages which are selected on random selection basis are
examined in the shed.

25.        Under the EDI system, the bill of entry, after assessment by the group or first
appraisement, as the case may be, need to be presented at the counter for
registration for examination in the import shed. A declaration for correctness of
entries and genuineness of the original documents needs to be made at this stage.
After registration, the B/E is passed on to the shed Appraiser for examination of the
goods. Along-with the B/E, the CHA is to present all the necessary documents. After
completing examination of the goods, the Shed Appraiser enters the report in
System and transfers first appraisement B/E to the group and gives 'out of charge' in
case of already assessed Bs/E. Thereupon, the system prints Bill of Entry and order of
clearance (in triplicate). All these copies carry the examination report, order of
clearance number and name of Shed Appraiser. The two copies each of B/E and the
order are to be returned to the CHA/Importer, after the Appraiser signs them. One
copy of the order is attached to the Customs copy of B/E and retained by the Shed
Appraiser.

Green Channel facility:

26.        Some major importers have been given the green channel clearance facility.
It means clearance of goods is done without routine examination of the goods. They
have to make a declaration in the declaration form at the time of filing of bill of
entry. The appraisement is done as per normal procedure except that there would be
no physical examination of the goods. Only marks and number are to be checked in
such cases. However, in rare cases, if there are specific doubts regarding description
or quantity of the goods, physical examination may be ordered by the senior
officers/investigation wing like SIIB.

Execution of Bonds:

27.        Wherever necessary, for availing duty free assessment or concessional
assessment under different schemes and notifications, execution of end use bonds
with Bank Guarantee or other surety is required to be furnished. These have to be
executed in prescribed forms before the assessing Appraiser.

Payment of Duty:

28.        The duty can be paid in the designated banks or through TR-6 challans.
Different Custom Houses have authorised different banks for payment of duty. It is
necessary to check the name of the bank and the branch before depositing the duty.
Bank endorses the payment particulars in challan which is submitted to the Customs.

Amendment of Bill of Entry:

29.        Whenever mistakes are noticed after submission of documents, amendments
to the of entry is carried out with the approval of Deputy/Assistant Commissioner.
The request for amendment may be submitted with the supporting documents. For
example, if the amendment of container number is required, a letter from shipping
agent is required. Amendment in document may be permitted after the goods have
been given out of charge i.e. goods have been cleared on sufficient proof being
shown to the Deputy/Assistant Commissioner.

Prior Entry for Bill of Entry:

30.        For faster clearance of the goods, provision has been made in section 46 of
the Act, to allow filing of bill of entry prior to arrival of goods. This bill of entry is valid
if vessel/aircraft carrying the goods arrive within 30 days from the date of
presentation of bill of entry.

31.        The importer is to file 5 copies of the bill of entry and the fifth copy is called
Advance Noting copy. The importer has to declare that the vessel/aircraft is due
within 30 days and they have to present the bill of entry for final noting as soon as
the IGM is filed. Advance noting is available to all imports except for into bond bill of
entry and also during the special period.

Mother Vessel/Feeder vessel:

32.        Often in case of goods coming by container ships they are transferred at an
intermediate ports (like Ceylon) from mother vessel to smaller vessels called feeder
vessels. At the time of filing of advance noting B/E, the importer does not know as to
which vessel will finally bring the goods to Indian port. In such cases, the name of
mother vessel may be filled in on the basis of the bill of lading. On arrival of the
feeder vessel, the bill of entry may be amended to mention names of both mother
vessel and feeder vessel.

Specialised Schemes:

33.        The import of goods are made under specialised schemes like DEEC or EOU
etc. The importer in such cases is required to execute bonds with the Customs
authorities for fulfillment of conditions of respective notifications. If the importer
fails to fulfill the conditions, he has to pay the duty leviable on those goods. The
amount of bond would be equal to the amount of duty leviable on the imported
goods. The bank guarantee is also required alongwith the bond. However, the
amount of bank guarantee depends upon the status of the importer like Super Star
Trading House/Trading House etc.

Bill of Entry for Bond/Warehousing:

34.        A separate form of bill of entry is used for clearance of goods for
warehousing. All documents as required to be attached with a Bill of Entry for home
consumption are also required to be filed with bill of entry for warehousing. The bill
of entry is assessed in the same manner and duty payable is determined. However,
since duty is not required to be paid at the time of warehousing of the goods, the
purpose of assessing the goods at this stage is to secure the duty in case the goods
do not reach the warehouse. The duty is paid at the time of ex-bond clearance of
goods for which an ex-bond bill of entry is filed. The rate of duty applicable to
imported goods cleared from a warehouse is the rate in-force on the date on which
the goods are actually removed from the warehouse.

(References: Bill of Entry (Forms) Regulations, 1976, ATA carnet (Form Bill of Entry
and Shipping Bill) Regulations, 1990 ,Uncleared goods (Bill of entry) regulation,
1972, , CBEC Circulars No. 22/97, dated 4/7/1997, 63/97, dated 21/11/1997).

II. Export :

For clearance of export goods, the export or his agents have to undertake the
following formalities:

(a)        Registration:

35.        The exporters have to obtain PAN based Business Identification Number(BIN)
from the Directorate General of Foreign Trade prior to filing of shipping bill for
clearance of export goods. Under the EDI System, PAN based BIN is received by the
Customs System from the DGFT online. The exporters are also required to register
authorised foreign exchange dealer code (through which export proceeds are
expected to be realised) and open a current account in the designated bank for
credit of any drawback incentive.

36.        Whenever a new Airline, Shipping Line, Steamer Agent, port or airport comes
into operation, they are required to be registered into the Customs System.
Whenever, electronic processing of shipping bill etc. is held up on account of non-
registration of these entities, the same is to be brought to the notice of
Assistant/Deputy Commissioner in-charge of EDI System for registering the new
entity in the system.

(b)        Registration in the case of export under export promotion schemes:

37.        All the exporters intending to export under the export promotion scheme
need to get their licences/DEEC book etc. registered at the Customs Station. For such
registration, original documents are required.
(c)        Processing of Shipping Bill - Non-EDI:

38.        Under manual system, shipping bills or, as the case may be, bills of export are
required to be filed in format as prescribed in the Shipping Bill and Bill of Export
(Form) regulations, 1991. The bills of export are being used if clearance of export
goods is taken at the Land Customs Stations. Different forms of shipping bill/bill of
export have been prescribed for export of duty free goods, export of dutiable goods
and export under drawback etc.

39.        Shipping Bills are required to be filed along with all original documents such
as invoice, AR-4, packing list etc. The assessing officer in the Export Department
checks the value of the goods, classification under Drawback schedule in case of
Drawback Shipping Bills, rate of duty/cess where applicable, exportability of goods
under EXIM policy and other laws inforce. The DEEC/DEPB Shipping bills are
processed in the DEEC group. In case of DEEC Shipping bills, the assessing officer
verifies that the description of the goods declared in the shipping bill and invoice
match with the description of the resultant product as given in the DEEC book. If the
assessing officer has any doubts regarding value, description of goods, he may call for
samples of the goods from the docks. He may also call for any other information
required by him for processing of shipping bill. He may assess the shipping bill after
visual inspection of the sample or may send it for test and pass the shipping bill
provisionally.

40.        Once, the shipping bill is passed by the Export Department, the exporter or
his agent present the goods to the shed appraiser (export) in docks for examination.
The shed appraiser may mark the document to a Custom officer (usually an
examiner) for examining the goods. The examination is carried out under the
supervision of the shed appraiser (export). If the description and other particulars of
the goods are found to be as declared, the shed appraiser gives a ‘let export’ order,
after which the exporter may contact the preventive superintendent for supervising
the loading of goods on to the vessel.

41.        In case the examining staff in the docks finds some discrepancy in the goods,
they may mark the shipping bill back to export department/DEEC group with their
observations as well as sample of goods, if needed. The export department re-
considers the case and decide whether export can be allowed, or amendment in
description, value etc. is required before export and whether any other action is
required to be taken under the Customs Act, 1962 for mis-declaration of description
of value etc.
(d)        Processing of Shipping Bill - EDI:

42.        Under EDI System, declarations in prescribed format are to be filed through
the Service Centers of Customs. A checklist is generated for verification of data by
the exporter/CHA. After verification, the data is submitted to the System by the
Service Center operator and the System generates a Shipping Bill Number, which is
endorsed on the printed checklist and returned to the exporter/CHA. For export
items which are subject to export cess, the TR-6 challans for cess is printed and given
by the Service Center to the exporter/CHA immediately after submission of shipping
bill. The cess can be paid on the strength of the challan at the designated bank. No
copy of shipping bill is made available to exporter/CHA at this stage.

(e)        Octroi procedure, Quota Allocation and Other certification for Export
Goods:

43.        The quota allocation label is required to be pasted on the export invoice. The
allocation number of AEPC is to be entered in the system at the time of shipping bill
entry. The quota certification of export invoice needs to be submitted to Customs
along-with other original documents at the time of examination of the export cargo.
For determining the validity date of the quota, the relevant date needs to be the
date on which the full consignment is presented to the Customs for examination and
duly recorded in the Computer System. In EDI System at Delhi Air cargo, the quota
information is automatically verified from the AEPC/TEXPROCIL system.

44.        Since the shipping bill is generated only after the 'let export order' is given by
Customs, the exporter may make use of export invoice or such other document as
required by the Octroi authorities for the purpose of Octroi exemption.

(f)        Arrival of Goods at Docks:

45.        The goods brought for the purpose of examination and subsequent 'let
export' is allowed entry to the Dock on the strength of the checklist and other
declarations filed by the exporter in the Service Center. The Port authorities have to
endorse the quantity of goods actually received on the reverse of the Check List.

(g)        System Appraisal of Shipping Bills:

46.        In many cases the Shipping Bill is processed by the system on the basis of
declarations made by the exporters without any human intervention. In other cases
where the Shipping Bill is processed on screen by the Customs Officer, he may call for
the samples, if required for confirming the declared value or for checking
classification under the Drawback Schedule. He may also give any special instructions
for examination of goods, if felt necessary.

(h)        Status of Shipping Bill:

47.        The exporter/CHA can check up with the query counter at the Service Center
whether the Shipping Bill submitted by them in the system has been cleared or not,
before the goods are brought into the Docks for examination and export. In case any
query is raised, the same is required to be replied through the service center or in
case of CHAs having EDI connectivity through their respective terminals. The Customs
officer may pass the Shipping Bill after all the queries have been satisfactorily replied
to.

(i)        Customs Examination of Export Cargo:

48.        After the receipt of the goods in the dock, the exporter/CHA may contact the
Customs Officer designated for the purpose present the check list with the
endorsement of Port Authority and other declarations as aforesaid along with all
original documents such as, Invoice and Packing list, AR-4, etc. Customs Officer may
verify the quantity of the goods actually received and enter into the system and
thereafter mark the Electronic Shipping Bill and also hand over all original documents
to the Dock Appraiser of the Dock who many assign a Customs Officer for the
examination and intimate the officers’ name and the packages to be examined, if
any, on the check list and return it to the exporter or his agent.

49.        The Customs Officer may inspect/examine the shipment along with the Dock
Appraiser. The Customs Officer enters the examination report in the system. He then
marks the Electronic Bill along with all original documents and check list to the Dock
Appraiser. If the Dock Appraiser is satisfied that the particulars entered in the system
conform to the description given in the original documents and as seen in the
physical examination, he may proceed to allow "let export" for the shipment and
inform the exporter or his agent.

(j)        Variation Between the Declaration & Physical Examination:

50.        The check list and the declaration along with all original documents is
retained by the Appraiser concerned. In case of any variation between the
declaration in the Shipping Bill and physical documents/examination report, the
Appraiser may mark the Electronic Shipping Bill to the Assistant
Commissioner/Deputy Commissioner of Customs (Exports). He may also forward the
physical documents to Assistant Commissioner/Deputy Commissioner of Customs
(Exports) and instruct the exporter or his agent to meet the Assistant
Commissioner/Deputy Commissioner of Customs (Exports) for settlement of dispute.
In case the exporter agrees with the views of the Department, the Shipping Bill needs
to be processed accordingly. Where, however, the exporter disputes the view of the
Department principles of natural justice is required to be followed before finalisation
of the issue.

(k)        Stuffing / Loading of Goods in Containers

51.        The exporter or his agent should hand over the exporter copy of the shipping
bill duly signed by the Appraiser permitting "Let Export" to the steamer agent who
may then approach the proper officer (Preventive Officer) for allowing the shipment.
In case of container cargo the stuffing of container at Dock is dome under Preventive
Supervision. Loading of both containerized and bulk cargo is done under Preventive
Supervision. The Customs Preventive Superintendent (Docks) may enter the
particulars of packages actually stuffed in to the container, the bottle seal number
particulars of loading of cargo container on board into the system and endorse these
details on the exporter copy of the shipping bill presented to him by the steamer
agent. If there is a difference in the quantity/number of packages stuffed in the
containers/goods loaded on vessel the Superintendent (Docks) may put a remark on
the shipping bill in the system and that shipping bill requires amendment or changed
quantity. Such shipping bill also may not be taken up for the purpose of sanction of
Drawback/DEEC logging, till the shipping bill is suitably amended for the changed
quantity. The Customs Preventive Officer supervising the loading of container and
general cargo in to the vessel may give "Shipped on Board" endorsement on the
exporters copy of the shipping bill.

(l)        Drawal of Samples:

52.        Where the Appraiser Dock (export) orders for samples to be drawn and
tested, the Customs Officer may proceed to draw two samples from the consignment
and enter the particulars thereof along with details of the testing agency in the
ICES/E system. There is no separate register for recording dates of samples drawn.
Three copies of the test memo are prepared by the Customs Officer and are signed
by the Customs Officer and Appraising Officer on behalf of Customs and the exporter
or his agent. The disposal of the three copies of the test memo are as follows:-

i)      Original – to be sent along with the sample to the test agency.
ii)     Duplicate – Customs copy to be retained with the 2nd sample.
iii)    Triplicate – Exporter’s copy.
53.        The Assistant Commissioner/Deputy Commissioner if he considers necessary,
may also order for sample to be drawn for purpose other than testing such as visual
inspection and verification of description, market value inquiry, etc.

(m)        Amendments:

54.        Any correction/amendments in the check list generated after filing of
declaration can be made at the service center, provided, the documents have not yet
been submitted in the system and the shipping bill number has not been generated.
Where corrections are required to be made after the generation of the shipping bill
No. or after the goods have been brought into the Export Dock, amendments is
carried out in the following manners.

i)        If the goods have not yet been allowed "let export" amendments may be
permitted by the Assistant Commissioner (Exports).
ii)        Where the "Let Export" order has already been given, amendments may be
permitted only by the Additional/Joint Commissioner, Custom House, in charge of
export section.

55.        In both the cases, after the permission for amendments has been granted,
the Assistant Commissioner/Deputy Commissioner (Export) may approve the
amendments on the system on behalf of the Additional /Joint Commissioner. Where
the print out of the Shipping Bill has already been generated, the exporter may first
surrender all copies of the shipping bill to the Dock Appraiser for cancellation before
amendment is approved on the system.

(n)        Export of Goods Under Claim for Drawback:

56.        After actual export of the goods, the Drawback claim is processed through
EDI system by the officers of Drawback Branch on first come first served basis. There
is no need for filing separate drawback claims. The status of the shipping bills and
sanction of DBK claim can be ascertained from the query counter set up at the
service center. If any query has been raised or deficiency noticed, the same is shown
on the terminal. A print out of the query/deficiency may be obtained by the
authorized person of the exporter from the service center. The exporters are
required to reply to such queries through the service center. The claim will come in
queue of the EDI system only after reply to queries/deficiencies are entered by the
Service Center.

57.        All the claims sanctioned on a particular day are enumerated in a scroll and
transferred to the Bank through the system. The bank credits the drawback amount
in the respective accounts of the exporters. Bank may send a fortnightly statement
to the exporters of such credits made in their accounts.

58.        The Steamer Agent/Shipping Line may transfer electronically the EGM to the
Customs EDI system so that the physical export of the goods is confirmed, to enable
the Customs to sanction the drawback claims.

(o)        Generation of Shipping Bills:

59.        After the "let export" order is given on the system by the Appraiser, the
Shipping Bill is generated by the system in two copies i.e., one Customs copy, one
exporter’s copy (E.P. copy is generated after submission of EGM). After obtaining the
print out the appraiser obtains the signatures of the Customs Officer on the
examination report and the representative of the CHA on both copies of the shipping
bill and examination report. The Appraiser thereafter signs & stamps both the copies
of the shipping bill at the specified place.

60.        The Appraiser also signs and stamps the original & duplicate copy of SDF.
Customs copy of shipping bill and original copy of the SDF is retained along with the
original declarations by the Appraiser and forwarded to Export Department of the
Custom House. He may return the exporter copy and the second copy of the SDF to
the exporter or his agent.

61.        As regards the AEPC quota and other certifications, these are retained along
with the shipping bill in the dock after the shipping bill is generated by the system. At
the time of examination, apart from checking that the goods are covered by the
quota certifications, the details of the quota entered into the system needs to be
checked.

(p)        Export General Manifest:

62.        All the shipping lines/agents n