With reference to notification 33/2019, the Central Board of Indirect Taxes and Customs (CBIC) on 25th April 2019 notified for the introductory policies proposed in the new ‘ Shipping bill Electronic Integration Declaration Regulations and Paperless Proceeding Regulation, 2019’.
It will replace the existing Shipping Bill Electronic Integration Declaration Regulations, 2011 and will become applicable on all operational custom stations engaged in Indian Custom Electronic Data Interchange. It will confer more powers to Section 157 which deals with entry of goods for exports as read with Section 50 of the Customs Act, 1962.
A Shipping bill is required by the Customs as a supportive document for issuing clearance for export. An exporter is restricted to load the goods on board until he serves a Shipping Bill. It is necessary for:
- Export of Dutiable goods
- Export of Duty-free goods / Duty-free goods in exchange for the bond
- For submission of the declaration for claiming of drawback on goods.
The latest regulations for issued of Shipping Bill specified in the Customs Act, 1962 include:
- The regulations came into effect from 25th April 2019 and notified the terms updated in TheAact :
ICEGATE means the customs automated system of Central Board of Indirect taxes and Customs.
Authorized person means any exporter or any person authorized by him holding a valid license under the Custom Brokers Licensing Regulations, 2018 or is an employee of the Customs broker who has been issued a photo ID in Form G under the Custom Brokers Licensing Regulations, 2018.
The electronic integrated declaration means particulars relating to the export goods entered in Indian Customs Electronic Data Interchange System;
Service Center means the place specified by the Principal Commissioner or Commissioner of Customs as the case may be where the electronic integrated declaration is carried ou ;
Shipping bill means a unique number assigned electronic integrated declaration accepted by the Indian Customs Electronic Data Interchange System including its electronic records or print outs;
Supporting Documents means documents in electronic form or otherwise as relevant to clearance of the export goods under Section 17 and Section 50 of the Act, respectively;
- The regulations placed specific criteria to define the authorized person to enter the electronic integrated declaration by prompting him to:
- Upload the supporting documents on ICEGATE by affixing his digital signature on them ;
- Enter ICEGATE with supporting documents by availing services of the service center.
Note: The meaning of the digital signature here means the same as it seems to in Information Technology Act, 2000.
- The new regulations specified for success filling of the shipping bill and completion of assessment when:
- After the entry of the electronic integrated declaration on ICEGATE.
- By the way of data entry through a service center, a shipping bill number is generated by Indian Customs Electronic Data Interchange System.
- The new regulations further specify for Order under Section 51 or Section 69 which states for :
- The requirement of clearance order under subsection 1 of Section 51 or Section 69 as the case may be and ;
- Recording of such order on ICEGATE and conveying it electronically to the authorized person, the custodian and any other person designated by the authorized person.
- The regulations also specify for obtaining and retaining the copy of shipping bill and supporting documents :
- For 5 years from the date of presentation of the shipping bill, digital or otherwise and all other supporting documents in original relying facts of submission in an electronic integrated declaration.
- To produce them before authorities in concern of any proceedings or action under the act;
- The regulations also specify for the generation of the authenticated copy of the shipping bill :
- At the request of the authorized person if possession of such a copy is required by him for compliance of provisions in the law.
The regulations further added a penalty for contravention of any provision of the act or in case of failure of any compliance which might extend to even Rs 50,000.
In a circular, CBIC announced for the introduction of a new Indian Customs Original Document of Electronic Data Interchange( iCODE) which will be used with ICEDASH, ( already implemented in the Custom systems for monitoring of daily clearances at each port). The iCODE will help the exporters and the importers to exchange bills of entry and Shipping Bills digitally.
Indian Customs EODB Dashboard abbreviated as ICEDASH is a monitoring dashboard of the Indian Customs to help the public see the Custom Clearances times of import cargo at various ports and airports.
With the above regulations, the exporters now will not be required to maintain multiple hard copies of the Shipping bill to serve to Customs, importer, and banks for remittance.
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