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Government of India
Ministry of Finance
Department of Revenue
(Central
Board of Indirect Taxes & Customs)
*****
Circular No. 42/ 2019
-Customs
Room No.227B, North Block, New Delhi.
dated 29th November, 2019
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/
Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners
of Customs & Central Taxes,
All Principal Commissioners/ Commissioners of
Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of
Customs & Central Taxes,
Subject: Mandatory uploading of specified supporting
documents and mention of
document code and IRN in Bills of Entry (BoE) – reg.
Madam/Sir,
Reference is invited to Bill of Entry (Electronic
Integrated Declaration and Paperless Processing) Regulations, 2018 [notified
vide
Notification No 36/2018-Cus (NT) dated 11.05.2018]. In the said
regulations, “Supporting documents” have been defined under Regulation 2(g) as
documents in the electronic form or otherwise, which are relevant to the
assessment of the imported goods under Section 17 and 46 of the Customs Act,
1962.
2. Reference is also invited to various Board’s Circulars issued in
relation to eSANCHIT on imports. The brief details are given in the following
table:
| S. No. |
Circular No. |
Date |
Details of the Circular |
| 1 |
40/2017-Cus |
13.10.2017 |
Pilot implementation of paperless
processing
under SWIFT |
| 2 |
35/2018-Cus |
01.10.2018 |
Advisory circular regarding registration
of beneficiaries on
ICEGATE |
| 3 |
44/2018-Cus read with
Corrigendum circular no. 47/2018-
Cus
dated 27.11.2018
13/2019-Cus
19/2019-Cus |
13.11.2018
03.06.2019
16.07.2019 |
Implementation of PGA eSANCHIT
[uploading of Licenses / Permits /
Certificates / Other Authorizations
(LPCOs) by PGAs] |
| 4 |
14/2019-Cus |
03.06.2019 |
Simplified auto registration of
beneficiaries (IEC holders) on
ICEGATE for eSANCHIT and other
benefits |
3. Currently, on the import side, uploading of at least one document on e-Sanchit is
mandatory for every Bill of Entry. This is now being modified to mandatorily uploading on
eSANCHIT, for every Bill of Entry, Invoice/ Invoice cum packing list and Transport Contract i.e.
Bill of Lading/ Airway bill etc., as the case may be. Directorate of Systems have issued Advisory
No. 25/2019 dated (web link) laying down requirement of mandatory uploading on e-Sanchit, the
Invoice/ Invoice cum packing list and Bill of Lading/ Airway bill etc. for every Bill of Entry and
subsequent declaration of document code and IRNs in the Bill of Entry. The coding scheme
developed by Directorate of Systems is given under:
S.
No. |
Document Type |
Name of the Document |
Document Code |
| I. |
INVOICE (One of the two) – for
every invoice |
|
|
| 1. |
|
Invoice |
380000 |
| 2. |
|
Invoice cum Packing List |
331000 |
| II. |
TRANSPORT CONTRACT
(One of the below) – for every Bill
of
Lading / Airway Bill in the
IGM |
|
|
| 1. |
|
Master Bill of Lading |
704000 |
| 2. |
|
House Bill of Lading |
714000 |
| 3. |
|
Bill of Lading |
705000 |
| 4. |
|
House waybill |
703000 |
| 5. |
|
Tanker Bill of Lading |
709000 |
| 6. |
|
Sea Way Bill (Non
Negotiable) |
710000 |
| 7. |
|
Inland Waterway Bill of
Lading |
711000 |
| 8. |
|
Air waybill |
740000 |
| 9. |
|
Master air waybill |
741000 |
| 10. |
|
Way Bill (Non Negotiable) |
700000 |
With effect from 02.12.2019, for every Invoice and Bill of Lading / Airway Bill
declared in the Bill of Entry, the reference of IRN generated from eSANCHIT with
the relevant document code as given above must be provided. The reference of the
above document codes from eSanchit in the Bills of Entry has been made mandatory
in System.
4. As regards all the other supporting documents (such as Country
of Origin Certificate (COO), licence/ permission from any Government Agency
(PGA) in relation to the eligibility for import / clearances or claim of duty
exemption), it is emphasised that to make Customs duty truly paperless,
uploading of these documents through eSANCHIT either by beneficiary or by PGAs,
should be ensured administratively. Therefore, the field offices must ensure
that no physical copy of any supporting document is submitted and every relevant
document is submitted only electronically via eSanchit either by the beneficiary
or by the Participating Government Agency.
DG (Systems) would also enforce
the same in due course.
5. The above changes
have been separately communicated to the various CHA associations and RES
software providers. However, the same may further be given publicity by way of
Trade notices. The above two changes may kindly be given wide publicity and the
Trade may be guided suitably to ensure that there is minimum disruption after
their implementation.
6. Difficulties, if any, should be brought to the
notice of the CBIC.
F. No.450/151/2019-Cus IV
Yours faithfully,
(Zubair Riaz)
Director
(Customs)
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