Imp.No. 15/2003
Exp.No. 15/2003
PUBLIC NOTICE NO. 55/2003 DATE : 22/05/2003
Assessment of goods subject to levy of Anti-dumping duty and the goods levied to duty on the basis of Tariff Value under ICES
All the Importers, Custom House Agents, trade and all others concerned are hereby informed that provision has been made in the Indian Customs EDI-System for processing of Bills of Entry containing goods which are leviable to Anti-dumping duty and also such goods which are assessed on the basis of Tariff Value notified by the Central Govt. under Section 14(2) of the Customs Act, 1962. All such Bills of Entries containing goods referred to above will be processed only under ICES-Import System with effect from 02.06.2003. For this purpose the following procedure shall be followed:-
A. Anti-dumping Duty
1. 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 in to a defined format the S.Nos at which the goods/country/producer/exporter are 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 item and producer/export for applying the relevant rate of duty. The notification directory is available at ‘www.mumbaicustoms.gov.in’ and ‘www.cbec.gov.in’ websites. The directory can be down loaded 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:
| S NO | COUNTRY | Country code | S.NO | 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 | LUXEBOURG | LU |
| 11 | NETHERLAND | NL | 12 | PORTUGAL | PT |
| 13 | SPAIN | ES | 14 | SWEDEN | SE |
| 15 | UNITED KINGDOM | GB | |
As at present antidumping duty rate directory in respect of 107 notifications, have been created and further more will be added or deleted as per Govt. of India’s notification.
2. 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
| | Classification Details |
|---|
| Item No. | RITC 8-dgt CTH | ANotn IS.No PS No QTY | Exemp. Notn/yr Sl. No. | CETH | Notn/Sl No. | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
Abbreviations in Col. (3) above refer as under.
| Anotn | = 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.
B. TARIFF VALUE
1. 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 quantity whereas in the case of anti-dumping duty it will be rate of duty. So far, only one notification has been issued by the Central Govt. under section 14(2) of Customs Act, 1962 for fixing Tariff values. The rate of value are application to imports from all countries all suppliers in respect of goods specified therein, the sl.no. of item in the notification and system directory is the same.
2. Filing of Bills 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
| | Classification Details |
|---|
| Item No. | RITC 8- dgt CTH | A Notn IS.No P S No QTY T Notification No. I | CETH | Notn / Sl. No. | |
| | | S.No Qt y. | | | | | | | | | | |
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
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 is fixed. |
3. 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 into Indian rupees on the basis of exchange rate applicable to the 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 CTA-75, 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.
C All Importers, Custom House Agents and other members of trade are requested to bring the contents of this Public Notice to the notice of all members for their information and implementation.
Sd/-
( K. K. AGARWAL)
COMMISSIONER OF CUSTOMS (GENERAL)
Attested By
( M. S. HASAN)
DY COMMISSIONER OF CUSTOM, EDI
Issued from F.No.S/1-86/2003 EDI
Presented by eximkey.com