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Regarding advance notice of B/ E before the delivery of IGM in the Import
Department - Noting involving Mother Vessel and Feeder Vessel
Circular No.
22dated 4th July 1997
Kindly refer to
the amended provisions of Sec. 46 (3) of the Customs Act, 1962 which provide
that Bill of Entry may be presented even before the delivery of import Manifest,
if the vessel or Aircraft by which the goods have been shipped for importation,
is expected to arrive within 30 days from the date of such presentation.
2.
The Custom Houses were not clear about the procedure to be followed in
case of advance Bill of Entry. The matter was examined in Board in consultation
with Commissioners in Conference and representatives of Federation of Freight
Forwarders Association, Bombay Custom House Agents Association and Air Cargo
Agents Association. Board has decided that the following procedures may be
followed in this regard.
3.
The importers desirous of a veiling the above facility should submit
application along with the advance B/E (five copies) to the Import Department.
The 5th copy (additional copy) will be called Advance Noting copy. Alongwith
Advance Bill of Entry the importer/ CHA will produce copy of Bill of lading/ AWB
and invoice issued by the supplier and other documents required for assessment.
They will affix following declaration with the original B/ E.
"We wish to clear the
goods on arrival of the vessel. We request that our Bill of Entry be processed
without waiting for the manifest. The vessel is due on ______________. We shall
formally present the Bill of Entry for noting as soon as the Import Manifest is
filed. In case the Steamer Agent fails to deliver the IGM to the Import
Department within 30 days from the date of advance noting of Bill of Entry, or
the goods in question are not found to be listed in the import manifest we shall
surrender advance noted bill of entry to the Import Department for cancellation
and shall present fresh Bill of Entry u/ s 46 of the Customs Act, 1962 after the
delivery of Import Manifest in the Custom House".
4.
Copy of Bill of lading/ AWB & Invoice may be accepted provided the
same are certified as correct by the importers.
5.
The Office Superintendent in Import Department will verify if all the
documents are in order and the dealing clerk will put 'Advance Nothing' stamp on
all copies of B/ E indicating running Sr. No. of Advance Noting Register. There
after he shall enter the relevant date on the systems and generate the Those
number and data for the subject B/ E. He shall put the Those Number and date on
all the copies of the B/ E.
6.
After the Tahoka Number has been assigned, the B/E shall be forwarded to
the Appraising Group for assessment. After the completion of assessment by Group
Appraiser, the B/E shall be audited by the concurrent Audit Section and all
other formalities including counter signature by Assistant Commissioner wherever
required, will be completed. The Group Appraiser shall also make assessment no
the 5th copy of the B/ E which will be forwarded by group to import Department.
7.
After delivery of the IGM by the Shipping Agent in the Import Department
the B/ E shall again be presented to the Import Department alongwith all
documents in original, which were not given with the advance copy of B/ E for
entering IGM No., Date of Entry Inwards, Line No. etc. Then the Advance B/ E
shall be noted in the IGM by the Import Department, they will also make proper
endorsement on the 5th copy of the B /E. The other copies of the B/ E shall
there after be forwarded to the Concurrent Audit Section for endorsement that
there is no change in the rate of duty. However, if there is any change in the
rates of duty, the concurrent Audit Section shall return such B/ E to the
dealing group Appraiser for re-assessment.
8.
If the final entry of IGM is not made within 30 days from the date of
presentation of B/ E will have to be surrendered to the Import Department for
cancellation. After cancellation, necessary endorsement to this effect will be
made in the corresponding entry of 'Advance Noting Registers.
9.
It shall be ensured that all Bs/ E noted in advance in anticipation of
GIM, are again presented either for noting against the IGM or for cancellation,
in case the IGM of the vessel is not delivered within 30 days or the goods are
not covered by the manifest. It will be the responsibility of the Office
Superintendent of the Import Department to see that every B/ E noted under this
facility is properly accounted for.
10. The above facility will also be available in case
of B/ E for warehousing, 100% EOU, Duty Exemption Schemes, etc.
11. Noting
on the basis of IGM of mother vessel.
Now a day a large number of
containers are transhipped at intermediate ports by the mother vessel to feeder
vessels. Such feeder vessels move quite frequently between intermediate ports
& Indian ports. The name of feeder vessels is not known to the importer in
India till last moment. In such cases the advance noting of B/ E will be allowed
on the basis of master Bill of lading of mother vessel. On arrival of feeder
vessel, amended B/ E may be done on the basis of GIM of feeder vessel. Amended
B/ E shall contain the name of master vessel as well as feeder vessel. The
computer software may be modified suitable to accommodate both the names.
12. Levy
of interest on duty amount
In terms of Section 47 (2) of
the Customs Act, 1962 the importer is liable to pay interest on duty amount in
case they fail to pay the import duty within seven days from the date on which
B/ E is returned to them for payment of duty.
In case of B/ E filed under
Advance Noting, the interest liability will start on completion of seven days
from the date on which B/ E is returned for payment of duty to importer/ CHA
after no change in duty is endorsed by Concurrent Audit Section.
13. Production
of documents
Wherever the goods have been
imported against L/ C, the importers would provide bank-attested invoice before
clearance of goods.
14. Rate
of exchange
In terms of proviso clause to
section 14 the price is calculated with reference to rate of exchange as in
force on the date on which B/ E is presented under section 46. The legal
position in this regard remains unchanged.
The Rate of Exchange
applicable is as in force on the date of 1st presentation of Bill of Entry
whether on final entry basis or prior entry basis or advance nothing.
15. Substitution
of B/E
Some of the Custom Houses are
not allowing substitution of advance B/ E for home consumption to B/ E or
warehousing in case of advance noting of B/ E. In terms of section 46 (5)
of Customs Act, 1962 substitution of B/ E for home consumption or B/ E for
warehousing or vice-versa is allowed provided the interests of revenue are not
prejudicially affected. The substitution to B/ E may be dealt as per the
above-mentioned provisions in case of advance noting B/ E also.
16. Custom Houses may issue
suitable Public Notices incorporating the above positions. The difficulty if any
in following the above procedure may be brought to the notice of the Board.
17. Kindly
acknowledge the receipt of this circular.
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