Regarding amendments in the formats of DTRs, manual Shipping Bills/ Bills
of Export and manual Bills of Entry � Daily Trade Returns � Format Revised
Circular No. 32 dated 31st May 2001
The undersigned
is directed to say that the formats of DTRs (Daily Trade Returns) for imports as
well as exports are being revised by the Directorate General of Foreign Trade, a
copy of which is enclosed as Annexure �A�. The revised format of DTR is to
be implemented w.e.f. 1.7.2001. It may be seen from the revised format that in
the proposed DTR, the following additional fields are proposed to be
incorporated:
(i) Whether
the exporter/ importer is a private entity (P) or a Government entity (G)
(ii) Port code
for port of shipment/ unloading
(iii) Country of
destination/ origin code
(iv) Business
Identification Number (BIN)
(v) EXIM
Scheme Code of each item
(vi) Quantity of
export/ import in terms of Standard Units (to be implemented after 2-3 years)
(vii) State of origin
of the goods for export.
2.
Out of the above-said additional fields in the DTRs, the field for
quantity of export/ import in terms of Standard Units is to be kept blank in the
initial stages till the standard units are notified by the Board. Except for the
information regarding quantity of export/ import in terms of Standard Units, all
other information in the revised formats of DTRs are to be furnished to DGCIS
w.e.f. 1.7.2001.
3.
For manual documents, the Port Code and Country of Destination/ Origin
code need not be obtained from the Trade as these are available with the
Department and these may be indicated by Departmental Officers in the DTRs.
These codes would be based on the UNLOCODES and ISO 3166 two-digit country
codes, which are being circulated separately. However, the following additional
information would be required from exporters and importers to enable the revised
DTRs formats to be implemented.
Manual Shipping Bills/ Bills of Export
(a) Whether the
exporter is a private entity (P) or Government (G).
(b) EXIM scheme
code for each item in the document, as applicable.
(c) Business
Identification Number (BIN).
(d) State of
Origin of the goods
Manual Bills of Entry
(a) Whether the
exporter is a private entity (P) or Government (G).
(b) EXIM scheme
code for each item in the document, as applicable.
(c) Business
Identification Number (BIN).
4.
To collect the above information in respect of import and export from
trade the formats of manual Shipping Bills/ Bills of Export and manual Bills of
Entry have been amended vide notification Nos.27/ 2001-Cus.(N.T) dated 31.5.2001
and 26/ 2001-Cus.(N.T), dated 31.5.2001 respectively (copies enclosed).
5.
It may be noted that over and above the amendments to cater to the above
requirements for revised DTRs , the opportunity is being taken to make certain
other essential amendments in the formats of the manual Shipping Bill/ Bill of
Export/ Bill of Entry. Thus, an additional field has been created for declaring
PMV in the Shipping Bills/ Bills of Export. This information is presently being
asked for as per the declaration filed with the Shipping Bills/ Bills of Export.
Further certain additional columns have been created in the Bills of Entry for
indicating MRP for the packaged products covered by the Standards of Weights
& Measures Act or the Rules made thereunder or any other law, and DGFT�s
notification No.44 (RE-2000)/ 1997-2002 dated 24.11.2000. As you may be aware
these commodities cannot be allowed clearance into the country unless the MRP in
India and certain other particulars have been declared on the package. It may
further be noted that not all these products are now assessed to C.V. duty based
upon MRP. It is only those products where provisions of sub-Section (1) of
Section 4A of the Central Excise Act apply and abatement on MRP has been
notified for Central Excise duty purposes, that C.V. duty has also to be
calculated based upon declared MRP after adjusting abatement � as provided in
proviso to Section 3(2) of the CTA, 75. In other cases, even if MRP is required
to be declared before customs clearance, CV duty will continue to be calculated
as done hitherto � as provided in Section 3(2) of CTA, 75. Taking note of the
above after the column 12, columns 12A & 12B have been created and in place
of column 13, revised column 13 & 13A incorporated for indicating the value
for CV duty purposes in two different situations.
6. Briefly
the changes made are summarized below:
A.
Shipping Bill/ Bill of Export
6.1
In the formats of the Shipping Bills/ Bills of Export, the field relating
to "exporter" has been substituted with field "exporter, whether
Government or Private". Thus, the exporters, in addition to details about
their name and address, will also have to furnish whether they fall under the
Government or Private Sector. The category "Government" here will
include all Central Government/ State Government Departments and Public Sector
Undertakings.
6.2
The field relating to "Import-Export Code No." in the Shipping
Bills/ Bills of Export has been substituted with field "Import-Export Code
No. and BIN". The exporters will, thus, have to furnish their Import-Export
Code No. as well as PAN based Business Identification No. (BIN) in the Shipping
Bills/ Bills of Export. (Ministry�s letter F.No.450/ 121/ 99-Cus.IV dated
16.12.1999 refers)
6.3 The field
relating to "RBI Code No." in the Shipping Bills/ Bills of Export has
been substituted with field "State of Origin of Goods". With this
amendment, the exporters will not be required to furnish the RBI Code any
longer, but they will have to fill up the State Code to indicate the State of
the Origin of the export goods (eg. Maharashtra, Gujarat, West Bengal etc.).
Such codes have already been implemented by the RBI. A list containing State
Codes for different States is enclosed as Annexure B
6.4
The field relating to "Statistical Code and Description of
Goods" in the Shipping Bills/ Bills of Export has been substituted with the
field "Statistical Code, Description of Goods and EXIM Scheme Code, where
applicable". With this amendment, exporters will have to furnish EXIM
Scheme Code in the Shipping Bills. A list of EXIM Scheme Codes for export under
different schemes or combination of schemes (as notified in column 11 of
Appendix I of Handbook of Procedures Vol. I 1997-2002 Import & Export
Policy) is enclosed as Annexure �C� The Scheme Code shall be indicated in
respect of each item covered by a license/ EXIM scheme. A code for free shipping
bill-involving remittance of foreign exchange would be �00�. For duty free
shipping bills not involving any remittance of foreign exchange, no code is
required to be indicated. The field relating to "FOB" in the manual
Shipping Bills/ Bills of Export has been substituted with the field "FOB/
PMV, where applicable". The exporters will, henceforth in addition to FOB,
where applicable have to declare present market value (PMV) of the goods in the
body of the Shipping Bills/ Bills of Export, which is presently being declared
by the exporters in the declarations filed with the Shipping Bills/ Bills of
Export.
B.
Bill of Entry
7.1
In the format of manual Bills of Entry, the field for "Importers
Code" has been substituted with field for "Importers Code and
BIN". Thus, the importers, in addition to Importer�s code, will have to
declare PAN based Business Identification No. in the Bills of Entry.
7.2
The field relating to "Importers Name and Address" in the
manual Bills of Entry has been substituted with field "Importers Name and
Address whether Government or Private". Henceforth, the importers will have
to declare their status as to whether they fall under Government or Private
Sector. The category "Government" here will include all Central
Government/ State Government Departments and Public Sector Undertakings.
7.3
Heading in column 6 of the manual Bills of Entry has been amended to
include "EXIM Scheme Code, where applicable". With this amendment,
exporters will have to furnish EXIM Scheme Code in the Bills of Entry. A list of
EXIM Scheme Codes for import under different schemes or combination of schemes
[as notified in column 11 of Handbook of Procedures (App I) Vol. I Import &
Export Policy] (is enclosed as Annexure �C�)1 The Scheme Code
shall be indicated in respect of each item covered by a license/ EXIM scheme.
For imports not involving any specific license/ scheme, no code is required to
be indicated.
7.4
After column 12 in the manual Bills of Entry, two new columns namely, 12A
and 12B have been created for "MRP per unit, if any" and "Amount
of abatement, if any" respectively. The declaration of MRP in column 12A in
the Bills of Entry is to be made by the importers only in case of import of the
packaged goods which are covered by Standards of Weights & Measures
(Packaged Commodities) Rules, 1977 read with DGFT notification No. 44(RE-2000)/
1997-2002, dated 24.11.2000, and the abatement under column 12B is to be
indicated if these goods are those where additional duty of Customs is to be
based on MRP after allowing certain notified abatement.
7.5
After column 13 in the manual Bills of Entry, a new column 13A for
declaration of value for the purpose of calculation of additional duty of
customs has been created to take care of cases where the provision of
sub-section (2) of section 4A of the Central Excise Act, 1944 applies. The value
to be declared in column 13A is to be arrived at based on MRP and abatements, if
any, declared in column 12A and 12B respectively.
8. The
above-said changes may be brought to the notice of all concerned by way of
issuance of suitable Public Notice/ Standing Orders. Directorate of Systems
would be taking necessary action for implementing the revised format of DTR in
respect of Bills of Entry/ Shipping Bills processed electronically
9. Difficulties,
if any in implementation of these instructions, may be brought to the notice of
the Board.
10. Kindly
acknowledge receipt of this Circular.
ANNEXURE A
DTR (Import)
Sl.
|
G/ P
|
Bill of Entry No. & Date
|
Port Code
|
Gross Weight
|
Country of origin
|
IEC
|
Party Name
|
BIN
|
Item Sl.
|
Exim Scheme Code
|
8 digit ITC (HS) of Item Imported
|
Quantity
|
CIF (Rs.)
|
U/ M
|
Qty.
|
Code
|
Name
|
Code
|
Desc.
|
D�red
|
Standard
|
U
|
Qty
|
U/ M
|
Qty
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11
|
12
|
13
|
14
|
15
|
16
|
17
|
18
|
19
|
20
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
DTR (Export)
Sl
|
G/ P
|
SB No.
& Date
|
Port Code
|
Gross
Weight
|
Country of
Destination
|
State of
Origin
|
IEC
|
Party Name
|
BIN
|
Item Sl.
|
Exim
Scheme Code
|
8 digit
ITC (HS) of Item Exported
|
Quantity
|
FOB (Rs.)
|
U/ M
|
Qty
|
Code
|
Name
|
Code
|
Desc.
|
Declared
|
Standard
|
U/ M
|
Qty
|
U/ M
|
Qty
|
1
|
2
|
3
|
4
|
5
|
6
|
7
|
8
|
9
|
10
|
11
|
12
|
13
|
14
|
15
|
16
|
17
|
18
|
19
|
20
|
21
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
ANNEXURE B
State Codes as per Basic Static Return (BSR) System of the Reserve Bank
of India
S. No.
|
State Name
|
State Code
|
1.
|
Assam
|
01
|
2.
|
Meghalaya
|
02
|
3.
|
Mizoram
|
03
|
4.
|
Bihar
|
06
|
5.
|
Jharkhand
|
07
|
6.
|
Arunachal Pradesh
|
09
|
7.
|
West Bengal
|
10
|
8.
|
Nagaland
|
14
|
9.
|
Manipur
|
15
|
10.
|
Orissa
|
16
|
11.
|
Sikkim
|
17
|
12.
|
Tripura
|
18
|
13.
|
Andaman & Nicobar
|
19
|
14.
|
Uttar Pradesh
|
20
|
15.
|
Uttaranchal
|
21
|
16.
|
Delhi
|
29
|
17.
|
Punjab
|
30
|
18.
|
Haryana
|
34
|
19.
|
Chandigarh
|
39
|
20.
|
Jammu & Kashmir
|
44
|
21.
|
Himachal Pradesh
|
46
|
22.
|
Rajasthan
|
50
|
23.
|
Gujarat
|
54
|
24.
|
Maharashtra
|
60
|
25.
|
Daman & Diu
|
67
|
26.
|
Goa
|
68
|
27.
|
Dadra & Nagar Haveli
|
69
|
28.
|
Madhya Pradesh
|
70
|
29.
|
Chattisgarh
|
71
|
30.
|
Andhra Pradesh
|
80
|
31.
|
Karnataka
|
84
|
32.
|
Lakshadweep
|
89
|
33.
|
Tamil Nadu
|
90
|
34.
|
Kerala
|
96
|
35.
|
Pondicherry
|
99
|
ANNEXURE C
11. Scheme Codes:
Codes
|
Name of Scheme
|
00
|
Free shipping bill involving remittance of foreign exchange
|
01
|
Advance Licence with actual user condition
|
02
|
Advance Licence for intermediate supplies
|
03
|
Advance Licence
|
04
|
Advance Release order
|
05
|
Advance Licence for deemed exports
|
06
|
DEPB-post exports
|
07
|
DEPB-pre exports
|
08
|
Replenishment licence
|
09
|
Diamond Imprest licence
|
10
|
Bulk licence
|
11
|
Concessional duty EPCG scheme
|
12
|
Zero duty EPCG scheme
|
13
|
CCP
|
14
|
Import licence for restricted items of imports
|
15
|
Special Import licence
|
16
|
Export licence
|
17
|
Advance licence for annual requirement
|
18
|
Duty Free Replenishment Certificate
|
19
|
Drawback (DBK)
|
20
|
Jobbing (JBG)
|
21
|
EOU/ EPZ/ SEZ/ EHTP/ STP
|
Combinations of Schemes
41
|
Drawback and Advance Licence
|
42
|
Drawback and DFRC
|
43
|
Drawback and zero duty EPCG
|
44
|
Drawback and concessional duty EPCG
|
45
|
Drawback and pre-export DEPB
|
46
|
Drawback and post-export DEPB
|
47
|
Drawback and JBG
|
48
|
Drawback and Diamond Imprest licence
|
49
|
Drawback and EOU/ EPZ/ SEZ
|
50
|
EPCG and Advance Licence
|
51
|
EPCG and DFRC
|
52
|
EPCG and JBG
|
53
|
EPCG and Diamond Imprest licence
|
54
|
EPCG and Replenishment Licences
|
55
|
EPCG and DEPB (post-exports)
|
56
|
EPCG and DEPB (pre-exports)
|
Combination of three schemes
71
|
EPCG, drawback and DEEC
|
72
|
EPCG, drawback and DFRC
|
73
|
EPCG, drawback and jobbing
|
74
|
EPCG, drawback and Diamond Imprest licence
|
75
|
EPCG, drawback and DEPB (post-export)
|
76
|
EPCG, drawback and DEPB (pre-exports)
|
|