PUBLIC NOTICE NO. 62/2001 DT. 24/05/2001
Subject: Assessment of Imports against DEPB under ICES-
reg.
Importers, Exporters, the Custom House Agents and all other concerned are hereby
informed that computerised processing of Bills of Entry relating to imports against
DEPB under Notification No.034/97-CUS dated 7.4.97 will commence at Mumbai
Custom House with effect from 04.06.2001.
The following categories of Bills of Entry combined with DEPB will continue to be
processed manually.
1. Goods subject to anti-dumping/safeguard duty;
2. Project imports
3. EPCG Scheme
4. DEEC
5. DFRC
6. Any other category of Bill of Entry which is being processed manually.
The following procedure is prescribed for the process of DEPB Bills of Entry on the
EDI System :
1. Verification of the DEPB
The DEPB shall be verified by the Export Section of the Customs station from where
the exports have taken place. Procedure of verification is prescribed in Public Notice
No.176/98 dated 18.12.98. For this purpose, original DEPB issued by DGFT shall be
produced to the designated officer in the Export Deptt. for verification of the EDI
Shipping Bills against which the DEPB has been issued by the DGFT. The designated
officer shall verify each Shipping Bill in the System through the DEPB verification
menu provided. The existing procedure for verification of manually processed
Shipping Bills will continue. After verification of all the Shipping Bills, the designated
officer 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.
2. Registration of DEPB
Before claiming exemption under Notification 034/97-CUS dated 27.4.97 against a
DEPB, the DEPB is required to be registered in the EDI System. The officer
designated 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. This will be done in the EDI service center at 2nd floor, Annexe
Building. It will start from 25.05.01.
The designated officer shall make data entry of the DEPB details in the System
through the "MENU" specified for Licence management. After entry of data a check
list 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 designated officer. The designated officer shall then register
the DEPB in the System.
It may be noted that the Systems will not register any DEPB if the IEC
details and PAN particulars of the original DEPB holder have not been electronically
transmitted by DGFT to the Customs data base: All importers and exporters are
advised to ensure that their IEC details with PAN have been transmitted by DGFT to
Customs at the time of obtaining the DEPB. In this regard attention of all concerned
is invited to Public Notice No.32/2001 dated 15.3.2001 issued by Mumbai Custom
House.
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 DEPB has been registered. For further activities, either
for debiting against a Bill of Entry or obtaining a Release Advise, only this
registration number shall be used. It may be noted that without the registration
number no activities can be carried out on the EDI System in respect of a DEPB
licence.
The DEPBs which have already been partly utilised before the introduction of online
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 done after completion of
registration, the same can be done by the Asstt./Dy. Commissioner, Group VII
empowered to do the same under the EDI System.
3. TRANSFER RELEASE ADVICES
(i) Issue of Release Advices
If the DEPB holder, intends to utilise the DEPB at a customs station other than port
of registration, an application shall be made to the designated officer in the existing
for. However, an additional column indicating the REGISTRATION NO shall be
incorporated in the same. If the officer is satisfied on examination of the request on
merits, he may grant permission for issue of TRA.. The TRA No. shall be assigned
manually. Following particulars shall be entered in the System before issuing the
transfer release advice:
Release Advice No.
Release Advice Date
DEPB Registration No.
Customs Station to which issued
IEC of RA holder (if different from DEPB holder)
DUTY CREDIT AMOUNT transferred.
Export FOB amount transferred.
Invoice No.
MAWB/BL No./DT.
HAWB/HBL No./DT.
Conditions if any.
If the DEPB is already registered in the System and 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
Importers copy
The office copy of 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 custom station by registered post and the
Importers copy of TRA shall be handed over to the applicant.
(ii) Receiving of Transfer Advices
The TRAs received from other customs stations 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
NO. This REGN. NO. should be endorsed on the Importer"s copy of TRA (original) and
the Customs copy received from the issuing customs station. All other procedures
for assessment of Bill of Entry will remain the same.
(iii) Re-credited of unutilised Release Advises
Any unutilised credit in the Release Advice can be re-credited by the Asstt./Dy.
Commissioner Group VII designated to do the same.
4. CLAIM OF EXEMPTION AGAINST A DEPB/DEPB- TRA :
The format of declaration (Annexure I) required to be made by the importer/CHA at
the Service Centre for clearance of imported goods has been revised to incorporate
a new part i.e. Sr.No.20 (Part III) the details of which are appended to this Public
Notice to facilitate the declaration of claims of exemptions under DEPB and other
Schemes.
Part III of the Sr.No.20 will be required to be filled in by the importers who intends
to claim benefit of DEPB or other Export Promotion Schemes. However, declarations
shall be filled by all the importers in the revised format in Annexure- I. The normal
exemption can be claimed as usual against an item in the Bill of Entry under
S.No.20(Part I). If exemption is also claimed against a DEPB under Notification
No.34/97-CUS dated 7.4.97 the entries shall be made in Part III under serial number
20. For DEPB Bills of Entry, the scheme code is "B", therefore, while claiming
exemption under the DEPB, "B" will be entered in Column 9 of SI.No.17-A. Similarly
codes will be assigned to other schemes as and 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 Regn. 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 from the FOB of
Exports. If sufficient balance to cover the CIF value and Duty Foregone is not
available in the DEPB, the System will disallow submission of the Bill of
Entry.
For indicating the option of payment of Addl. Duty (Equal to Excise duty) or claiming
exemption therefrom, the option shall be exercised by indicating "Y" or "N" in column
11 of SI.No.17-A. The column numbers 13 (serial number of item in the licence list)
and 15 (quantity for licence debit) are not required to be filled in for DEPB Bills of
Entry.
If the basic custom duty and the additional custom duty debitable to the licence is
zero, the DEPB exemption will not be admissable to that item. System will not allow
exemption under Notification No.34/97 for that item.
For claiming the exemption from SAD, related notification and SI.No. of item in the
Notification should be indicated as is being done at present. Without such a claim,
exemption from SAD will not be available.
5. CHECK LIST OF BILL OF ENTRY:
After data entry, Check List 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 No.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 will also be printed. DEPB-wise debit against each item of an
invoice, will also be printed.
The importers/CHAs should check the details of DEPB No. carefully to ensure that
only the DEPB licence which is intended to be debited is debited on the System.
After checking the Check List, the same may be returned to the data entry
operator, duly corrected, for submission of Bill of Entry in the System.
6. SUBMISSION OF BILL OF ENTRY:
On submission of the Bill of Entry in the System, an UN-ASSESSED copy of the Bill
of Entry will be printed by the System containing statement of Debit of DEPB for
export FOB and Duty amount in respect of each item on an invoice for which
exemption is claimed against DEPB.
7. ASSESSMENT OF BILL OF ENTRY:
All the Bills of Entry where exemption against DEPB is claimed will be routed for
assessment by Group 7. This un-assessed copy of the Bill of Entry along with all the
original import documents and all the DEPB scrips in original indicating total amount
of duty credit and export FOB utilised, in the debit sheet attached to the scrips,
should be presented to the designated Appraiser in Group 7 for assessment and
signatures on debit sheets of DEPB scrips. The Appraisers are designated on the
basis of Chapter Headings and will continue to be the same as was being done in
case of manual Bills of Entreis. The Appraiser in Group 7 will retrieve the Bill of Entry
on screen and assess the Bill of Entry in respect of all the items and shall
countersign the debits in the original DEPB. After assessment by Appraiser Group,
the Bill of Entry will move on screen to the Auditor for concurrent audit and from
auditor to the concerned AC/DC Group who are designated on the basis of Chapter
Sub-Heading. The Auditor as well as DC/ AC will need to retrieve the Bill of Entry for
assessment. After assessment, the assessed copy of the Bill of Entry will be printed
along with TR6 challan containing the duty to be paid by the importer. The duty
required to be paid shall be paid at the Bank of India, Ballard Estate Branch by
draft/cash as per prevailing practice of duty payment. The system of manual debit
of DEPB scrips alongwith electronic debit will continue till further orders.
8. DEPB DEBIT LEDGER :
On registration of DEPB or a 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 CTA- 75 and additional duty
leviable under Section 3 of CTA- 75 are claimed, the sum of basic duty, surcharge
on 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 addition duty is not claimed, only basic duty and surcharge on basic
duty will be debited. These debits will be made by the System in the DEPB Ledger.
If more than one DEPB is utilised 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 debit,
failing which the System will not accept the declaration for Bill of Entry .
In case the importer desires to utilise 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.
9. DEBITING OF DEPB AGAINST MANUAL BILL OF ENTRY:
There are certain categories of imports for which Bills of Entry are processed
manually. Importers may choose to avail the exemption under the DEPB schemes for
such imports and get the DEPB debited for payment of duty. In such cases manual
Bills of Entry will be assessed as usual. After assessment the amount of duty
foregone 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. However,
even in the case of manual Bills of Entries, the debit of the DEPB Scrip will also be
done on the EDI System electronically.
For this purpose the designated officer 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 assessed through the DEPB Regn. No. After
debiting the System will print the statement of debits of the DEPB scrip in triplicate.
The copies of this print will be attached with the manual Bill of Entry, DEPB file and
DEPB scrips.
Importers are therefore required to register the DEPBs even when
clearances are sought against manually assessed Bills of Entry.
In case of any difficulty, the importer may approach Joint Commissioner (Group VII)
/ DC (DEPB Group) or DC (EDI) in the Custom House.
SD/- 24.05.01
(M. DWIVEDI)
COMMISSIONER OF CUSTOMS (E.P.)
MUMBAI.
Issued from F. No.S/1-229/2000 EDP
ATTESTED BY
(M.M. MAGOTRA)
DY. COMMISSIONER OF CUSTOMS (ADMN)
APPRAISING GROUP 7
ANNEXURE -I
Indian Customs EDI System - Imports (ICES/I)
MUMBAI CUSTOM HOUSE, MUMBAI
DEPB CHECKLIST
Job No. : 16 Job Year : 2001
DEPB No. : 0510012521 DEPB Rate : 04/06/2000
IEC : 05977012598 IMP. NAME : BAXTER(I) PVT LTD
BASIS : PRE-EXPORT ISSUING : NEW DELHI
VALID FROM : 04/06/2000 VALID TILL : 03/06/2001
CREDIT AMOUNT : 830595 EXPORT FOB : 5768028
TRANSFERABILITY : N LICENCE COND : (DEPB testing) as
para 7.43 of Hand Book of Procedure (Vol-I) 1997-2002
Signature of Importer
Dated _________________
ANNEXURE -II
RELEASE ADVICE CHECKLIST
RA No. : 1234 RA Date : 12/6/2000 Valid Upto : 12/6/2001
DEPB Passbook No. : 86 DEPB Regn. No. :
DEPB Date : 12/6/2000 DEPB Regn. Dt. :
Issuing CH Code : INDEL I Sent CH Code : INDEL 1
IEC of Original DEPB Holder : 973
Original DEPB Holder : Sanjay Garg
IEC of Release Advice Holder : 973
Release Advice Holder : Sanjay Garg
TRA of Duty Credit : 1000
Export Fob : 1000
Invoice No. : 1
MAWB No./BL No. : 1 Dated : 1.1.2000
HAWB No./HBL No. : 10 Dated : 1.1.2000
Signature of Importer
ANNEXURE - III
Indian Customs EDI System - Imports (ICES/I)
MUMBAI CUSTOM HOUSE
MUMBAI
Importers Copy (To be attached with Licence)
Licence Debit Slip for Manual BE/EDI BE
BE No. : 614639 1234 BE Date : 30.6.2000
BE Type : EDI BE
Licence No. Licence Regn. No. CIF of Imports Type of Lic.
Date Date Duty Debited RA No. RA Dt. RA Port
DEPB 200 55 43750 DEPB-Post Export
1.1.2000 8.6.2000 17012.2
DEPB 600 93 43750 DEPB-Post Export
12.6.2000 41568.6
Signature of Officer
Debited by SYSADM
ICD, Tughlakabad, New Delhi.
PUBLIC NOTICE NO. 62/2001 DT. 24/05/2001
Subject: Assessment of Imports against DEPB under ICES-
reg.
Importers, Exporters, the Custom House Agents and all other concerned are hereby
informed that computerised processing of Bills of Entry relating to imports against
DEPB under Notification No.034/97-CUS dated 7.4.97 will commence at Mumbai
Custom House with effect from 04.06.2001.
The following categories of Bills of Entry combined with DEPB will continue to be
processed manually.
1. Goods subject to anti-dumping/safeguard duty;
2. Project imports
3. EPCG Scheme
4. DEEC
5. DFRC
6. Any other category of Bill of Entry which is being processed manually.
The following procedure is prescribed for the process of DEPB Bills of Entry on the
EDI System :
1. Verification of the DEPB
The DEPB shall be verified by the Export Section of the Customs station from where
the exports have taken place. Procedure of verification is prescribed in Public Notice
No.176/98 dated 18.12.98. For this purpose, original DEPB issued by DGFT shall be
produced to the designated officer in the Export Deptt. for verification of the EDI
Shipping Bills against which the DEPB has been issued by the DGFT. The designated
officer shall verify each Shipping Bill in the System through the DEPB verification
menu provided. The existing procedure for verification of manually processed
Shipping Bills will continue. After verification of all the Shipping Bills, the designated
officer 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.
2. Registration of DEPB
Before claiming exemption under Notification 034/97-CUS dated 27.4.97 against a
DEPB, the DEPB is required to be registered in the EDI System. The officer
designated 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. This will be done in the EDI service center at 2nd floor, Annexe
Building. It will start from 25.05.01.
The designated officer shall make data entry of the DEPB details in the System
through the "MENU" specified for Licence management. After entry of data a check
list 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 designated officer. The designated officer shall then register
the DEPB in the System.
It may be noted that the Systems will not register any DEPB if the IEC
details and PAN particulars of the original DEPB holder have not been electronically
transmitted by DGFT to the Customs data base: All importers and exporters are
advised to ensure that their IEC details with PAN have been transmitted by DGFT to
Customs at the time of obtaining the DEPB. In this regard attention of all concerned
is invited to Public Notice No.32/2001 dated 15.3.2001 issued by Mumbai Custom
House.
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 DEPB has been registered. For further activities, either
for debiting against a Bill of Entry or obtaining a Release Advise, only this
registration number shall be used. It may be noted that without the registration
number no activities can be carried out on the EDI System in respect of a DEPB
licence.
The DEPBs which have already been partly utilised before the introduction of online
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 done after completion of
registration, the same can be done by the Asstt./Dy. Commissioner, Group VII
empowered to do the same under the EDI System.
3. TRANSFER RELEASE ADVICES
(i) Issue of Release Advices
If the DEPB holder, intends to utilise the DEPB at a customs station other than port
of registration, an application shall be made to the designated officer in the existing
for. However, an additional column indicating the REGISTRATION NO shall be
incorporated in the same. If the officer is satisfied on examination of the request on
merits, he may grant permission for issue of TRA.. The TRA No. shall be assigned
manually. Following particulars shall be entered in the System before issuing the
transfer release advice:
Release Advice No.
Release Advice Date
DEPB Registration No.
Customs Station to which issued
IEC of RA holder (if different from DEPB holder)
DUTY CREDIT AMOUNT transferred.
Export FOB amount transferred.
Invoice No.
MAWB/BL No./DT.
HAWB/HBL No./DT.
Conditions if any.
If the DEPB is already registered in the System and 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
Importers copy
The office copy of 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 custom station by registered post and the
Importers copy of TRA shall be handed over to the applicant.
(ii) Receiving of Transfer Advices
The TRAs received from other customs stations 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
NO. This REGN. NO. should be endorsed on the Importer"s copy of TRA (original) and
the Customs copy received from the issuing customs station. All other procedures
for assessment of Bill of Entry will remain the same.
(iii) Re-credited of unutilised Release Advises
Any unutilised credit in the Release Advice can be re-credited by the Asstt./Dy.
Commissioner Group VII designated to do the same.
4. CLAIM OF EXEMPTION AGAINST A DEPB/DEPB- TRA :
The format of declaration (Annexure I) required to be made by the importer/CHA at
the Service Centre for clearance of imported goods has been revised to incorporate
a new part i.e. Sr.No.20 (Part III) the details of which are appended to this Public
Notice to facilitate the declaration of claims of exemptions under DEPB and other
Schemes.
Part III of the Sr.No.20 will be required to be filled in by the importers who intends
to claim benefit of DEPB or other Export Promotion Schemes. However, declarations
shall be filled by all the importers in the revised format in Annexure- I. The normal
exemption can be claimed as usual against an item in the Bill of Entry under
S.No.20(Part I). If exemption is also claimed against a DEPB under Notification
No.34/97-CUS dated 7.4.97 the entries shall be made in Part III under serial number
20. For DEPB Bills of Entry, the scheme code is "B", therefore, while claiming
exemption under the DEPB, "B" will be entered in Column 9 of SI.No.17-A. Similarly
codes will be assigned to other schemes as and 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 Regn. 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 from the FOB of
Exports. If sufficient balance to cover the CIF value and Duty Foregone is not
available in the DEPB, the System will disallow submission of the Bill of
Entry.
For indicating the option of payment of Addl. Duty (Equal to Excise duty) or claiming
exemption therefrom, the option shall be exercised by indicating "Y" or "N" in column
11 of SI.No.17-A. The column numbers 13 (serial number of item in the licence list)
and 15 (quantity for licence debit) are not required to be filled in for DEPB Bills of
Entry.
If the basic custom duty and the additional custom duty debitable to the licence is
zero, the DEPB exemption will not be admissable to that item. System will not allow
exemption under Notification No.34/97 for that item.
For claiming the exemption from SAD, related notification and SI.No. of item in the
Notification should be indicated as is being done at present. Without such a claim,
exemption from SAD will not be available.
5. CHECK LIST OF BILL OF ENTRY:
After data entry, Check List 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 No.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 will also be printed. DEPB-wise debit against each item of an
invoice, will also be printed.
The importers/CHAs should check the details of DEPB No. carefully to ensure that
only the DEPB licence which is intended to be debited is debited on the System.
After checking the Check List, the same may be returned to the data entry
operator, duly corrected, for submission of Bill of Entry in the System.
6. SUBMISSION OF BILL OF ENTRY:
On submission of the Bill of Entry in the System, an UN-ASSESSED copy of the Bill
of Entry will be printed by the System containing statement of Debit of DEPB for
export FOB and Duty amount in respect of each item on an invoice for which
exemption is claimed against DEPB.
7. ASSESSMENT OF BILL OF ENTRY:
All the Bills of Entry where exemption against DEPB is claimed will be routed for
assessment by Group 7. This un-assessed copy of the Bill of Entry along with all the
original import documents and all the DEPB scrips in original indicating total amount
of duty credit and export FOB utilised, in the debit sheet attached to the scrips,
should be presented to the designated Appraiser in Group 7 for assessment and
signatures on debit sheets of DEPB scrips. The Appraisers are designated on the
basis of Chapter Headings and will continue to be the same as was being done in
case of manual Bills of Entreis. The Appraiser in Group 7 will retrieve the Bill of Entry
on screen and assess the Bill of Entry in respect of all the items and shall
countersign the debits in the original DEPB. After assessment by Appraiser Group,
the Bill of Entry will move on screen to the Auditor for concurrent audit and from
auditor to the concerned AC/DC Group who are designated on the basis of Chapter
Sub-Heading. The Auditor as well as DC/ AC will need to retrieve the Bill of Entry for
assessment. After assessment, the assessed copy of the Bill of Entry will be printed
along with TR6 challan containing the duty to be paid by the importer. The duty
required to be paid shall be paid at the Bank of India, Ballard Estate Branch by
draft/cash as per prevailing practice of duty payment. The system of manual debit
of DEPB scrips alongwith electronic debit will continue till further orders.
8. DEPB DEBIT LEDGER :
On registration of DEPB or a 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 CTA- 75 and additional duty
leviable under Section 3 of CTA- 75 are claimed, the sum of basic duty, surcharge
on 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 addition duty is not claimed, only basic duty and surcharge on basic
duty will be debited. These debits will be made by the System in the DEPB Ledger.
If more than one DEPB is utilised 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 debit,
failing which the System will not accept the declaration for Bill of Entry .
In case the importer desires to utilise 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.
9. DEBITING OF DEPB AGAINST MANUAL BILL OF ENTRY:
There are certain categories of imports for which Bills of Entry are processed
manually. Importers may choose to avail the exemption under the DEPB schemes for
such imports and get the DEPB debited for payment of duty. In such cases manual
Bills of Entry will be assessed as usual. After assessment the amount of duty
foregone 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. However,
even in the case of manual Bills of Entries, the debit of the DEPB Scrip will also be
done on the EDI System electronically.
For this purpose the designated officer 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 assessed through the DEPB Regn. No. After
debiting the System will print the statement of debits of the DEPB scrip in triplicate.
The copies of this print will be attached with the manual Bill of Entry, DEPB file and
DEPB scrips.
Importers are therefore required to register the DEPBs even when
clearances are sought against manually assessed Bills of Entry.
In case of any difficulty, the importer may approach Joint Commissioner (Group VII)
/ DC (DEPB Group) or DC (EDI) in the Custom House.
SD/- 24.05.01
(M. DWIVEDI)
COMMISSIONER OF CUSTOMS (E.P.)
MUMBAI.
Issued from F. No.S/1-229/2000 EDP
ATTESTED BY
(M.M. MAGOTRA)
DY. COMMISSIONER OF CUSTOMS (ADMN)
APPRAISING GROUP 7
ANNEXURE -I
Indian Customs EDI System - Imports (ICES/I)
MUMBAI CUSTOM HOUSE, MUMBAI
DEPB CHECKLIST
Job No. : 16 Job Year : 2001
DEPB No. : 0510012521 DEPB Rate : 04/06/2000
IEC : 05977012598 IMP. NAME : BAXTER(I) PVT LTD
BASIS : PRE-EXPORT ISSUING : NEW DELHI
VALID FROM : 04/06/2000 VALID TILL : 03/06/2001
CREDIT AMOUNT : 830595 EXPORT FOB : 5768028
TRANSFERABILITY : N LICENCE COND : (DEPB testing) as
para 7.43 of Hand Book of Procedure (Vol-I) 1997-2002
Signature of Importer
Dated _________________
ANNEXURE -II
RELEASE ADVICE CHECKLIST
RA No. : 1234 RA Date : 12/6/2000 Valid Upto : 12/6/2001
DEPB Passbook No. : 86 DEPB Regn. No. :
DEPB Date : 12/6/2000 DEPB Regn. Dt. :
Issuing CH Code : INDEL I Sent CH Code : INDEL 1
IEC of Original DEPB Holder : 973
Original DEPB Holder : Sanjay Garg
IEC of Release Advice Holder : 973
Release Advice Holder : Sanjay Garg
TRA of Duty Credit : 1000
Export Fob : 1000
Invoice No. : 1
MAWB No./BL No. : 1 Dated : 1.1.2000
HAWB No./HBL No. : 10 Dated : 1.1.2000
Signature of Importer
ANNEXURE - III
Indian Customs EDI System - Imports (ICES/I)
MUMBAI CUSTOM HOUSE
MUMBAI
Importers Copy (To be attached with Licence)
Licence Debit Slip for Manual BE/EDI BE
BE No. : 614639 1234 BE Date : 30.6.2000
BE Type : EDI BE
Licence No. Licence Regn. No. CIF of Imports Type of Lic.
Date Date Duty Debited RA No. RA Dt. RA Port
DEPB 200 55 43750 DEPB-Post Export
1.1.2000 8.6.2000 17012.2
DEPB 600 93 43750 DEPB-Post Export
12.6.2000 41568.6
Signature of Officer
Debited by SYSADM
ICD, Tughlakabad, New Delhi.
| 17. CLAIM OF ASSESSMENT | | 17A. ADDITIONAL INFORMATION ON SPECIFIED
EXEMPTION SCHEMES |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | | 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| | General description of item | RITC Code | CTH | Notn. No/Yr. S.No. | CETH | Notn. No/Yr. S.No. | Cess S.No. | | Scheme name CODE DEPB-B DEEC-EPCG-EOU-STP-EHTP-JOBBING | Scheme Notfn. No./Yr. S.No. | Whether Addl.Duty Exmp. Reqd Y/N | Lic Regn No/Regn Date/ITC para | S.No. of item in licence list | CIF value For Licence Debit | Quantity For Licence debit |
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