OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORTS)
AIR CARGO COMPLEX, SAHAR, ANDHERI
(E), MUMBAI – 400 099.
F.No. S/3-836/03 ACC IIB
Date:
08.12.2003.
PUBLIC NOTICE NO. 48/2003
Subject : Processing of Kaccha B/E’s under ICES
It has been decided to
process the direct delivery consignments w.e.f. 15.12.2003
in the EDI System as per the Kaccha Bill of Entry (KBE) procedure detailed
below –
1. Goods to be covered
under KBE procedure -
(i)
Diplomatic mail
and other diplomatic goods
(ii)
Fresh fruits, flowers
and vegetables etc.
(iii)
Frozen food,
live animals
(iv)
Radio-active
material
(v)
Current
newspapers and magazines
(vi)
Airline stores
and aircraft parts imported by Airlines
(vii)
Life saving drugs
and medical appliances requiring urgent clearance
(viii)
Goods requiring
special handling and storage conditions
(ix)
Any other goods
not listed above and for which prior permission for direct delivery has been
granted by the Addl. / Joint Commissioner concerned.
2. Filing of Kaccha Bill of Entry (KBE) -
KBE shall be filed as prior entry Bill of Entry in absence of IGM in the
System. All other details and procedures shall be as in the case of a normal
BE.’
3. Appraisement -
All KBE’s on submission shall be “System
Appraised” on the basis of contents declared by the importer. A challan for payment of duty shall be generated
automatically which shall be printed along with assessed copy of KBE.
4. Payment of Duty -
After the challan for payment of duty has been
generated, the duty shall be paid at the designated Bank namely, the State Bank
of
5. Examination of Consignment -
IFO has been designated to carry out examination of the cargo in
respect of KBE. Before entry of “Examination Report” in the System, the IFO
shall enter the IGM number, date and year alongwith
the Inward date (Flight date) in the KBE, as provided by the importer. The
following documents are to be presented to the IFO -
(a)
Airway bill
(b)
Invoice and
Packing list
(c)
Delivery Order,
clearly mentioning the IGM no., Flight No. and date
(d)
Other required
documents such as Certificate / NOC from the Port Health Officer / Assistant Drug
Controller / Plant Quarantine Officer, etc. wherever required.
The IFO shall check the AWB No. and Date, HAWB No.
and Date from the hard copy of the IGM presented by the Carrier. He shall
scrutinize the documents submitted by the importer / CHA and if the details are
correct, shall update the field of IGM No. / Year and Inward Date (Flight Date)
in the KBE on screen and enter the examination report.
6. Out-of-charge -
Superintendent
in charge of the DD Shed has been designated as the Officer for giving
‘Out-of-Charge’ of the KBE. Before giving Out-of-Charge’ he shall check the correctness of
declaration and the fact that the goods imported fall under the category of
goods allowed to be cleared against a KBE. He will verify the permission given by the
Addl. / Joint Commissioner in respect of the goods covered under para 1 (ix) above. He shall also ensure that all other
requirements relating to clearance of the goods have been complied with and all
necessary documents alike Original Invoice, Copy of AWB, Copy of delivery
order, Certificates, NOC from Port Health Officer / Assistant Drug Controller
/ Quarantine Officer, have been attached
with the print-out of the assessed KBE.
After
satisfying all requirement the KBE shall be given
Out-of-charge in the System. Upon out-of-charge, print of KBE in respect of
Importer’s Copy and Exchange Control copy shall be taken along with the order
of clearance. The Suptd.
Shall put his signature on the same and hand over those two copies of KBE of
out-of-charge order to the Importer and retain the original assessed copy of
the KBE presented by the importer along with all original documents of
declarations presented for obtaining clearance of goods along with Customs copy
of order of clearance. All these original documents shall be sent to
the designated auditor in the Internal Audit Department.
7. Delivery of the goods
All direct delivery goods under KBE procedure will be
delivered from respective Direct Delivery Sheds of Air
8. Entry of Gate pass-
The entry of
9. Audit of KBE -
Audit of all such KBEs
shall be carried out after clearance, on the basis of hard copies of the
documents received from the Superintendent /DD Shed on daily basis. All KBE filed are to
be audited within three days. The Importer will have to pay the duty, if short
levied or not levied, immediately upon the same being communicated to him,
failing which not only the action under law will be initiated for recovery of
duty not paid/short paid, but the facility of direct delivery will also be liable
to be withdrawn. After completion of audit the disposal of the KBE shall be in
the same manner as in case of a normal B.E.
10. Round the clock Delivery-
KBEs would be accepted and processed round the clock,
excepting for about two hours i.e. between 2300 to 0100 hours, when the system
would not be available for operational reasons.
11. Difficulties,
if any, in the implementation of KBE procedure, may be brought to the notice of
the System Manager /EDI.
(Y. G. PARANDE )
COMMISSIONER
OF CUSTOMS (IMPORTS)