GOVERNMENT OF INDIA

MINISTRY OF FINANCE

OFFICE OF THE COMMISSIONER OF CUSTOMS, CHENNAI AIRPORT

AIR CARGO COMPLEX, MEENAMBAKKAM, CHENNAI 600 027.

F.No.S.Misc.6/2009 EDI-AIR Date: 16.01.2009

 

PUBLIC NOTICE NO. 02/2009

 

Sub: Procedure for Payment of Customs Duties by debit in DEPB scrips and reward scheme scrips for imports under EPCG scheme w.e.f. 1.1.09 as per FTP Para 4.3.1 and HBP Para 3.23.9 under the Indian Customs EDI system (ICES) Reg.

- - - - -

 

 

Attention of the trade is invited to the Public Notice No 231/2003 dated 05.12.2003 of this Commissionerate, regarding computerised processing of Bills of Entry under the Indian Customs EDI system for Imports (ICES/I) relating to Export Promotion Schemes DEEC, DFRC, EPCG, REP, etc. In terms of Para 4.3.1 of Foreign Trade Policy 2008-09, DEPB scrips can be utilised for payment of duty against imports under EPCG scheme w.e.f. 1.1.2009. Further in terms of Para 3.23.9 of Hand Book of Procedures 2008-09, duty credit scrips issued under Chapter 3 of FTP can also be utilised for payment of duty against imports under EPCG Scheme w.e.f. 1.1.2009. Certain changes have been made in the existing work flow in ICES/Imp to implement these provisions.

2. Existing Procedure for payment of duty against imports under EPCG scheme on the ICES

 

(a)              After the assessment is completed, ICES sends a challan message electronically to the designated bank. Simultaneously a printout of the TR-6 challan (in 4 copies) is generated by the ICES for the Importer / CHA along with the assessed copy of the Bill of Entry. For ICEGATE users, the challan message is also communicated through ICEGATE by e-mail. The challan information is also made available at ICEGATE to enable the users to make e-payment of duty.

(b)              The Importer / CHA physically present all the four copies of the TR-6 challan at the designated bank along with the monetary instruments (cash, demand draft, pay order, instruction of debit of bank account at the designated bank etc) for payment of duty.

(c)               The bank enters the particulars of receipt of the amount in their System and returns two copies of TR-6 challan to the CHA / importer duly stamped and signed. The bank retains two copies of the TR-6 challan.

(d)              After receipt of the duty, the bank System conveys this information electronically to ICES. The ICES permits registration of goods, which is a prelude to Customs examination, only after receipt of electronic payment confirmation from designated bank.

(e)              The stamped challans are then presented, along with other documents for registration of goods for examination.

(f)                Facility of e-payment of duty is also available through ICEGATE (www.icegate.gov.in)

 

3. Procedure after implementation of software patch for payment of duty from DEPB/ duty credit scrips against imports under EPCG scheme on the ICES

(a)    After the assessment is completed, ICES would send a challan message electronically to the designated bank. Simultaneously, a printout of the TR-6 challan (in 4 copies) is generated by ICES for the Importer / CHA along with the assessed copy of the Bill of Entry. For ICEGATE users, the challan message is also communicated through ICEGATE by e-mail or for e payment.

(b)   The challan would be generated for duty on all items (EPCG as well as non EPCG) in the Bill of Entry. The Importer/ CHA would have the following options:

i.                    To pay duty at bank or through e payment facility available through ICEGATE (www.icegate.gov.in).

ii.                  To approach the Appraising Officer for debit of duty assessed on EPCG items in full or in part, from DEPB/ duty credit scrips. In all such cases the Importer/ CHA would provide a written request to the Appraising Officer indicating the relevant details as per Annexure A to the Public Notice. However, this option will be available only within interest free period in terms of Section 47(2) of the Customs Act, 1962 i.e. not exceeding five days excluding holidays.

(c)    If option (ii) is exercised, then System would display the duty assessed only on EPCG items to the Appraising Officer for debit from DEPB/ duty credit scrips. Only those duties would be displayed for debit, for which payment is otherwise permitted from DEPB / duty credit scrips.

(d)   In case of debit of entire duty of Bill of Entry from DEPB / duty credit scrips, Bill of Entry would move for registration of goods, prior to Customs examination. The Importer/ CHA can obtain a revised print of Bill of Entry from Service Centre which would contain details of the duty debit made from Scrips.

(e)    In case only part of the duty of Bill of Entry is to be debited from DEPB / duty credit scrips, System would generate duty challan with the same challan number for the balance amount for payment through bank. The challan information is also made available at ICEGATE to enable the users to make e-payment of duty. The Importer/ CHA can obtain fresh print of Bill of Entry from Service Centre which would provide the duty debit made from DEPB / duty credit scrips as well as challan for the balance amount.

(f)     After receipt of the duty as per challan for balance amount, as before the bank would convey this information electronically to ICES.

(g)    All other procedures would remain unchanged.

 

4. Difficulties, if any, faced by the trade may be brought to the notice of the undersigned.

 

 

Sd/-

(PARMINDER SINGH)

COMMISSIONER OF CUSTOMS

(AIRPORT & AIR CARGO)

 

// ATTESTED //

 

 

Sd/-

(V.SREENIVASAN)

ASST. COMMISSIONER OF CUSTOMS (EDI)

 


Annexure A

Request for debiting duty from DEPB/ Duty credit scrips

1.                 B/E no. and date

2.                 Details of DEPB/ duty credit scrip to be debited:

Sr. No.

DEPB/Other scrip registration no.

Date of registration

Amount to be debited

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Name and signature of authorized signatory