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DRAFT
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Notification No. /2017-Customs (N.T.)
New Delhi, the June, 2017 G.S.R (E). -In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962(52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations further to amend the Bill of Entry(Forms) Regulations, 1976, namely:-
1. (1) These regulations may be called the Bill of Entry (Forms) Amendment Regulations, 2017. (2)They shall come into force on the date of their publication in the Official Gazette. 2. In the Bill of Entry(Forms)Regulations,1976, in regulation 3, for the words, figures, brackets and letters “Form I or Form II or Form III” the words, figures, brackets and letters “New Form I or New Form II or New Form III” shall be substituted.
[F.No.450/32/2016-Cus IV]
(Zubair Riaz) Director(Customs) Note:- The principal regulation was published vide notification number 396Cus(N.T.) dated 1st August, 1976, superceded by notification number 03/88Cus(N.T.) dated 14th January,1988 but then restored by notification number 77/89 dated 27th December,1989 and last amended vide notification number 27/2017 – Customs(N.T.) dated 31st March,2017.
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Bill of Entry For Home Consumption Port Code
S = Sea A= Air L = Land
Prior Entry Stamp Import Dept. S. No. and Date
Vessel’s Name
Rotation No. Date
PACKAGES GOODS
QUANTITY
No. and Des crip tion
Marks and Numb ers
(1)
(2)
Line Number
(4)
(5)
Importer Importer’s Name Code(IEC/ and Address GSTIN/PAN etc as applicable) Country of Consignment Bill of Lading (if different) and Code Date
Port of Country of Origin Shipment and Code
(6)
(7)
Natur e of duty code
Assessable Value under Section 14 Customs Act, 1962 (Rs.)
(8)
(9)
Licence No.
Customs House Agent Code
CUSTOMS DUTY
Serial Unit Weight/ Descriptio Customs No. Cod Volume n Tariff e /Numbe ----------- heading r etc. ----------R.I.T.C. No (Give Exemptio details of n each Notificati class on No. separatel and year y)
(3)
[Refer Bill of Entry Regulations 1976]
ADDITIONAL DUTY
RATE AMOU NT Basic Basic --------- ---Auxilia Auxilia ry ry (Rs.) (Rs.)
(10)
(11)
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… …………………………………… Import Clerk
C.E.T. Headin g ---Exemp tion Notific ation No. and year
(12)
Value under Section 3 Customs Tariff Act, 1975 (Rs.)
Rate
(13)
(14)
IGST
SAD Total
Additio nal Duty
(15)
(16)
GST Code
(17)
IGST Exempt IGST Rate ion amoun Notific t (Rs.) ation for claimin g exempt ion from IGST
(18)
TOTAL AMOUNT OF DUTY (IN WORDS) RUPEES……………. TOTAL…………. (By pin-point typewriter)
(19)
(20)
GST Comp ensati on Cess Rate
(21)
Exem ption Notifi cation for claimi ng exemp tion from GST Com pensa tion Cess
(22)
GST TOTAL Compe UTY nsation Cess Amoun t
(23)
(24)
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S. No.
Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF
Freight
Insurance
Currency Code
Exchange Rage
Loading/Local Agency Commission
Miscellaneous Charges
Total Value (In Rupees)
Landing Charges
1 2 3 4 5
Assessable Value (in Rupees)
(Declaration to be signed by the Custom House Agent) 1. I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No….. dated …. Are in accordance with the Invoice No….. dated ….. and other documents presented herewith. 2. I/We declare that I/We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.
Total
I.T. C Licence or C.C.P. No. and date/Part and S. No./O.G.L. No. Exemption No. and value debited to Licence/C.C.P. (In case of Letter of Authority, Name of Person to whom issued,, No. and Date)
Debit P. D. A/c. No.
Stamp of collection Free No. and N. B.-Where a declaration in this form is made by the Custom House Agent a declaration in the Date prescribed form shall be furnished by the importers of the goods covered by this Bill of Entry.
Licence(s) Registered
Licence(s) Audited
…….19…….
Signature of the Custom House Agent
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With Custom* House Agent
Without Custom* House Agent
1.
DECLARATION (To be signed by an importer) I/We declare that the contents of invoice(s) No.(s)…………. Dated……….. of M/s …………. And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect. OR
I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No…… dated …. Are in accordance with the invoice No. ….. dated …… and other documents presented herewith. i/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect. 2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be. 3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account. 4. I/We am/are not connected with the suppliers/manufacturers as:(a) Agent/distributor/indentor/Branch/subsidiary/concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers. 5. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House(s). Signature of Importer …………………………………………. Strike out whichever is inapplicable (FOR CUSTOM HOUSE USE)
1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
Documents presented with bill of entry Check here additional documents required Invoice………………………………………………………………………………….. Packing List…………………………………………………………………………….. Bank Draft……………………………………………………………………………… Insurance Memo/Policy………………………………………………………………… Bill of Lading…………………..………………………………………………………. Import Licence/Custom Clearance Permit…………………………………………….. Certificate of Origin…………………………………………………………………… …………………………………………………………………………………………. …………………………………………………………………………………………. ………………………………………………………………………………………….
Date of receipt in: Appraising group Central Exchange Unit Trade return I.A.D. C.R.A.D M.C.D. Key Register M.C.D Manifest Posting (On duplicate Copy only) Passed out of Customs Charge Proper Officer (Actual designation to be indicated)
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Bill of Entry For Warehousing Port Code
S = Sea A= Air L = Land
Bond S. No. & Date
Vessel’s Name
Rotation No. Date
PACKAGES GOODS
QUANTITY
No. and Descr iption
(1)
Marks Serial Unit and No. Code Numbe rs
(2)
(3)
(4)
[Refer Bill of Entry Regulations 1976]
Weight /Volum e/Num ber etc.
(5)
Import Dept. S. No. and Date
Line Number
(6)
Customs Nature Tariff of duty heading code ---------Exempti on Notifica tion No. and year
Importer Code(IEC/ GSTIN/PAN etc as applicable ) Country of Consignment Bill of Lading (if different) and Code and Date
Port of Country of Origin Shipment and Code
(7)
(8)
Assessabl e Value under Section 14 Customs Act, 1962 (Rs.)
(9)
ADDITIONAL DUTY
RATE AMO UNT Basic Basic --------- ------Auxilia Auxili ry ary (Rs.) (Rs.)
(10)
[Importer’s Name and Address whether Govt. or Private]
Customs House Agent Code
CUSTOMS DUTY
Goods Descript ion ----------R.I.T.C. No (Give details of each class separatel y)
Licence No.
(11)
C.E.T. Headin g -------Exemp tion Notific ation No. and year
MRP per unit, if any
(12)
(12 A)
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… …………………………………… Import Clerk
Amount of abateme nt, if any
(12B)
Value for the purpose of Section 3 Customs Tariff Act, 1975 Col. 9 + Col. 11 Where the provision s of subsection 4A of Central Excise Act, 1944, does not apply
Where the provisi ons of subsection (2) of Sectio n 4A of the Central Excise Act, 1944 apply
(13)
(13A)
IGST
Rate SAD
(14 )
(15)
Total GST IGST Additi Code Rate onal Duty
(16)
TOTAL AMOUNT OF DUTY (IN WORDS) RUPEES……………. TOTAL…………. (By pin-point typewriter)
(17)
(18)
Exem IGST ption amoun Notifi t cation for claimi ng exemp tion from IGST
(19)
(20)
GST Comp ensati on Cess
Exem ption Notifi cation for claimi ng exemp tion from GST Comp ensati on Cess
GST Com pensa tion Cess amou nt
To tal Du ty
(21)
(22)
(23)
(24 )
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S. No.
Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF
Freight
Insurance
Currency Code
Exchange Rage
Loading/Local Agency Commission
Miscellaneous Charges
Total Value (In Rupees)
Landing Charges
Assessable Value (in Rupees)
(Declaration to be signed by the Custom House Agent) 1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the ….. warehouse being public/private warehouse appointed/Licensed under the Customs Act, 1962.
2. I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No. …. Dated are in accordance with the Invoice No….. dated …. and other documents presented herewith.
1 2 3 4 5
Total T. C Licence or C.C.P. No. and date/Part and S. No./O.G.L. No. Exemption No. and value debited to Licence/C.C.P. (In case of Letter of Authority, Name of Person to whom issued,, No. and Date
Licence(s) Registered Assistant Commissioner of Customs, Bond Department
To be warehoused within….. days from the beginning of the operation of actual removal form docks
Bond registered under No. ….. of … (Date) Supdt. Bond------Bond Clerk
Licence(s) Audited
Date of Deposit of Goods in the warehouse Preventive Officer
3. I/We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be. N. B.-Where a declaration in this form is made by the Custom House Agent a declaration in the prescribed form shall be furnished by the importers of the goods covered by this Bill of Entry.
……19….. Signature of the Custom House Agent
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With Custom* House Agent
1. 2.
Without Custom* House Agent
DECLARATION (To be signed by an importer) I/We apply for leave to deposit the goods covered by this Bill of Entry in the ….. warehouse being public/private warehouse appointed/Licensed under the Customs Act, 1962. I/We declare that the contents of invoice(s) No.(s) …….. dated ….. of M/s ………. And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every respect.
OR I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No…… dated …. are in accordance with the invoice No. ….. dated …… and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect. 3. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be. 4. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account. 5. I/We am/are not connected with the suppliers/manufacturers as:(a) Agent/distributor/indentor/Branch/subsidiary/concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers. 6. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House(s). Signature of Importer …………………………………………. Address………………………………………………………… Strike out whichever is inapplicable 2.
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(FOR CUSTOM HOUSE USE)
1. 2.
3.
4.
5.
Documents presented with bill of entry Check here additional documents required Invoice…………………………………………………………… …………………….. Packing List………………………………………………………………… ………….. Bank Draft……………………………………………………………… ……………… Insurance Memo/Policy……………………………………………………… ………… Bill of Lading…………………..…………………………………..
Date of receipt in: Appraising group Central Exchange Unit Trade return I.A.D.
C.R.A.D M.C.D. Key Register
M.C.D Manifest Posting
(On duplicate Copy only) 6.
Import Licence/Custom Clearance Permit……………………………………………………………..
7.
Certificate of Origin……………………………………………………………… …………………………………………………………………… ……………………………………………………………………. …………………………………………………………………….
8. 9. 10.
Permitted removal to Bonded Warehouse under Customs control
Proper Officer (Actual designation to be indicated)
Seal Details (OTL Details)
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Bill of Entry For Ex-Bond Clearance Port Code
S = Sea A= Air L = Land
Bond S. No. & Date
Vessel’s Name
Rotation No. Date
PACKAGES
QUANTITY
No. and Descr iption
Mar ks and Num bers
Seria l No.
(1)
(2)
(3)
Unit Cod e
(4)
[Refer Bill of Entry Regulations 1976]
Licence No.
Import Dept. S. No. and Date
Line Number
Customs House Agent Code
Port of Shipment
GOODS
Country of Origin and Code
CUSTOMS DUTY
Weight /Volu me/Nu mber etc.
Description -----------R.I.T.C. No (Give details of each class separately)
Custom s Tariff heading ----------Exempti on Notifica tion No. and year
Nature of duty code
(5)
(6)
(7)
(8)
Assessable Value under Section 14 Customs Act, 1962 Rs.
RAT E
(9)
(10)
Basic -------Auxil iary Rs.
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… …………………………………… Import Clerk
Importer Code(IEC/ GSTIN/PAN etc as applicable) Country of Consignment Bill of Lading (if different) and Code Date
ADDITIONAL DUTY AMO UNT Basic ---Auxil iary Rs.
C.E.T .Head ing ---Exem ption Notifi cation No. and year
Value under Section 3 Custom s Tariff Act, 1975 Rs.
(11)
(12)
(13)
Rate
(14)
Importer’s Name and Address
IGST
SAD
Total Additi onal Duty
GST Cod e
IGST Rate
Exe mpti on Notif icatio n for claim ing Exe mpti on from IGST
IGST Amou nt
GST Com pensa tion Cess Rate
Exempti on Notifica tion for claiming Exempti on from GST Compen sation Cess
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
TOTAL AMOUNT OF DUTY (IN WORDS) RUPEES……………. TOTAL…………. (By pin-point typewriter)
GST Comp ensati on Cess Amou nt
TO TA L DU TY Rs.
(23)
(24)
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S. No.
Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF
Freight
Insurance
Currency Code
Exchange Rage
Loading/Local Agency Commission
Miscellaneous Charges
Total Value (In Rupees)
Landing Charges
Assessable Value (in Rupees)
Name and address of the warehouse including warehouse code where the goods are kept in deposit
1 2 3 4 5
Total
Date of deposit in warehouse
Entered in Warehouse registere…. Vide Page No…………. Item No……
Debit P. D. A/c. No.
Stamp of collection
Declaration to be signed by the importer/Custom House Agent 1. I/We declare that the particulars given in this Bill of Entry are true.
Warehouse Officer Date of Presentation to Warehouse Officer
Date of Removal of goods from the Warehouse.
2. I/We apply for permission to clear the goods from the Customs Bonded Warehouse subject t the provisions of the Customs Act, 1962.
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1. 2. 3. 4. 5.
(FOR CUSTOM HOUSE USE) Documents presented with bill of entry Date of receipt in: Check here additional documents required Invoice………………………………………………………………………………….. Bond Department Packing List…………………………………………………………………………….. Appraising group Insurance Memo/Policy………………………………………………………………… Warehouse Officer Central Exchange Unit Certificate of Origin Revenue Posting ………..………………..………………………….…………………………………….
Station Date…….19..
Signature of Importer Custom House Agent
6. 7.
………………………………………………………………………………………….. C.R.A.D ……………………...…………………………………………………………………… M.C.D. Key Register …………………………………………………………………………………………. M.C.D. Manifest Posting …………………………………………………………………………………………. ………………………………………………………………………………………….
(On duplicate Copy only) Passed out of Customs Charge Proper Officer (Actual designation to be indicated)
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Bill of Entry For Ex-Bond Clearance Port Code
S = Sea A= Air L = Land
Bond S. No. & Date
Vessel’s Name
Rotation No. Date
PACKAGES
QUANTITY
No. and Descr iption
Mar ks and Num bers
Seria l No.
(1)
(2)
(3)
Unit Cod e
(4)
[Refer Bill of Entry Regulations 1976]
Licence No.
Import Dept. S. No. and Date
Line Number
Customs House Agent Code
Port of Shipment
GOODS
Country of Origin and Code
CUSTOMS DUTY
Weight /Volu me/Nu mber etc.
Description -----------R.I.T.C. No (Give details of each class separately)
Custom s Tariff heading ----------Exempti on Notifica tion No. and year
Nature of duty code
(5)
(6)
(7)
(8)
Assessable Value under Section 14 Customs Act, 1962 Rs.
RAT E
(9)
(10)
Basic -------Auxil iary Rs.
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… …………………………………… Import Clerk
Importer Code(IEC/ GSTIN/PAN etc as applicable) Country of Consignment Bill of Lading (if different) and Code Date
ADDITIONAL DUTY AMO UNT Basic ---Auxil iary Rs.
C.E.T .Head ing ---Exem ption Notifi cation No. and year
Value under Section 3 Custom s Tariff Act, 1975 Rs.
(11)
(12)
(13)
Rate
(14)
Importer’s Name and Address
IGST
SAD
Total Additi onal Duty
GST Cod e
IGST Rate
Exe mpti on Notif icatio n for claim ing Exe mpti on from IGST
IGST Amou nt
GST Com pensa tion Cess Rate
Exempti on Notifica tion for claiming Exempti on from GST Compen sation Cess
(15)
(16)
(17)
(18)
(19)
(20)
(21)
(22)
TOTAL AMOUNT OF DUTY (IN WORDS) RUPEES……………. TOTAL…………. (By pin-point typewriter)
GST Comp ensati on Cess Amou nt
TO TA L DU TY Rs.
(23)
(24)
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S. No.
Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF
Freight
Insurance
Currency Code
Exchange Rage
Loading/Local Agency Commission
Miscellaneous Charges
Total Value (In Rupees)
Landing Charges
Assessable Value (in Rupees)
Name and address of the warehouse including warehouse code where the goods are kept in deposit
1 2 3 4 5
Total
Date of deposit in warehouse
Entered in Warehouse registere…. Vide Page No…………. Item No……
Debit P. D. A/c. No.
Stamp of collection
Declaration to be signed by the importer/Custom House Agent 1. I/We declare that the particulars given in this Bill of Entry are true.
Warehouse Officer Date of Presentation to Warehouse Officer
Date of Removal of goods from the Warehouse.
2. I/We apply for permission to clear the goods from the Customs Bonded Warehouse subject t the provisions of the Customs Act, 1962.
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1. 2. 3. 4. 5.
(FOR CUSTOM HOUSE USE) Documents presented with bill of entry Date of receipt in: Check here additional documents required Invoice………………………………………………………………………………….. Bond Department Packing List…………………………………………………………………………….. Appraising group Insurance Memo/Policy………………………………………………………………… Warehouse Officer Central Exchange Unit Certificate of Origin Revenue Posting ………..………………..………………………….…………………………………….
Station Date…….19..
Signature of Importer Custom House Agent
6. 7.
………………………………………………………………………………………….. C.R.A.D ……………………...…………………………………………………………………… M.C.D. Key Register …………………………………………………………………………………………. M.C.D. Manifest Posting …………………………………………………………………………………………. ………………………………………………………………………………………….
(On duplicate Copy only) Passed out of Customs Charge Proper Officer (Actual designation to be indicated)
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)] Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs) Notification No. /2017-Customs (N.T.) New Delhi, the June, 2017 G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations to further amend the Courier Imports and Exports (Clearance) Regulations, 1998 except as respect things done or omitted to be done before such amendment, namely:1.
(i) These regulations may be called the Courier Imports and Exports (Clearance) Regulations, 2017. (ii) They shall come into force on the date of their publication in the Official Gazette.
2. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations) (i) in sub-regulation (1) of regulation 3,(a) after clause (da), the following clause shall be inserted,“ (f) Goods and Services Tax Identification Number (GSTIN) means the number assigned under Rule 3 of the Goods and Services Tax Registration rules.”;
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(b) the existing the clauses (da) and (e) shall be relettered as clause (e) and (g) respectively;
(ii) in regulation 5.in sub-regulation (3), for the words, figures, brackets and letters “Form Courier Bill of Entry-IV (CBEIV)”, “Form Courier Bill of Entry-V (CBE-V)”, “Form Courier Bill of Entry-IX (CBE-IX)” or as the case may be “Form Courier Bill of Entry-X (CBE-X)”, the words, figures, brackets and letters “new Form Courier Bill of Entry-IV (CBE-IV)”, “new Form Courier Bill of Entry-V (CBE-V)”, “new Form Courier Bill of Entry-IX (CBE-IX)” or as the case may be “new Form Courier Bill of Entry-X (CBE-X)”, shall be substituted. 3. In the Courier Imports and Exports (Clearance) Regulations, 1998, (hereinafter referred to as the said regulations) in regulation 6.(i)
(i)
in sub-regulation (1), for the words, figures, brackets and letters “Form Courier Shipping Bill-II (CSBII)”, “Form Courier Shipping Bill CSB-V” or as the case may be “Form Courier Bill of Export-II (CBExII)”, the words, figures, brackets and letters “new Form Courier Shipping Bill-II (CSB-II)”, “new Form Courier Shipping Bill CSB-V” or as the case may be “new Form Courier Bill of Export-II (CBEx-II) shall be substituted.
(ii)
in sub-regulation (3), for the words, figures, brackets and letters “Form Courier Shipping Bill-II (CSBII)”, “Form Courier Shipping Bill CSB-V” or as the case may be “Form Courier Bill of Export-II (CBExII)”, the words, figures, brackets and letters “new “Form Courier Shipping Bill-II (CSB-II)”, “new Form Courier Shipping Bill-V (CSB-V)” or as the case may be “new Form Courier Bill of Export-II (CBEx-II) shall be substituted.
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(iii)
in the proviso to sub-regulation (3) for the words, figures, brackets and letters “Form Courier Shipping Bill CSB-V” the words, figures, brackets and letters “new “new Form Courier Shipping Bill-V (CSB-V)” shall be substituted.
4. After Regulation 14 of the said regulations, in place of “Form Courier Bill of Entry-IV (CBE-IV)”, “Form Courier Bill of Entry-V (CBE-V)”, “Form Courier Bill of Entry-IX (CBE-IX)”, “Form Courier Bill of Entry-X (CBE-X)”, “Form Courier Shipping Bill-II (CSB-II)”, “Form Courier Shipping Bill CSB-V” or as the case may be “Form Courier Bill of Export-II (CBEx-II)”, the “new Form Courier Bill of Entry-IV (CBE-IV)”, “new Form Courier Bill of Entry-V (CBE-V)”, “new Form Courier Bill of Entry-IX (CBE-IX)”, “new Form Courier Bill of Entry-X (CBE-X)”, “new “Form Courier Shipping Bill-II (CSB-II)”, “new Form Courier Shipping Bill-V (CSBV)” or as the case may be “new Form Courier Bill of Export-II (CBEx-II) shall be substituted respectively F.No. 450/4/2013-Cus.IV
(Zubair Riaz) Director Customs Note: The principal notification No. 87/98-Customs (N.T.), dated the 9th November, 1998 was issued vide GSR 662(E), dated the 9th November, 1998 and was last amended by notification No.45/2017-Customs (N.T.) dated the 11th May, 2017 and published in the Official Gazette vide GSR 453(E) dated the 11th May, 2017.
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New Form Courier Bill of Entry-IV (CBE-IV) [See Regulation 5] Courier Bill of Entry for Samples and Free Gifts Name & Airport of Flight Date of Airport Customs Address of Arrival No. Arrival of Serial the Shipment No. and Authorised date Courier Sl. No. AWB No. of Consignees State of Description Qty. No. packages Name & Consumption of goods Address of imported goods Invoice Rate of Assessable CTH/Notfn. Value Additional Additional GST Value Exchange Value No. under Code Duty Rate Duty (Sec. 14) section Amount 3 of Customs tariff Act, 1975 IGST Amount
GST Compensation Cess rate
GST Compensation Cess Exemption Notification
GST Compensation Cess amount
IGST IGST Rate Exemption Notification
Total Duty
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Declaration (i) I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We hereby declare that the goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India. (iii) I/We enclose herewith ........... (number) of airway bills and .......... (number) of invoices for the aforesaid consignments with this Bill of Entry. (iv) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and Stamp of Authorised Courier. Signature of Assessing Officer
Signature Officer
of
Audit
(Passed out of customs charge)
Signature of the Proper Officer. ______
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New Form Courier Bill of Entry-V (CBE-V) [See Regulation 5] Courier Bill of Entry for Dutiable Goods Name & Airport Flight Date of Airport of Customs Address of of Arrival No. Arrival Shipment Serial the No./date Authorised Courier Sl. No. AWS No. of Consignees GSTIN Description No. packages Name & of goods Address Invoice Rate of Freight Other Landing Assessable Value Exchange & Ins. Charges Value (Rs.) (Sec. 14) CTH/Notfn. Duty ETH/ Addl. Additional Value No. Rate/Amount under Notfn. Duty Duty Rate section No. Amount 3 of Customs tariff Act, 1975 1. 2.
Qty. No./ Wt.
GST Code
IGST IGST IGST Rate Exemption Amount Notification
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3. GST Compensation Cess rate
GST Compensation Cess Exemption Notification
GST Compensation Cess amount
Total Duty
Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the Customs Act, 1962. (i)
I/We hereby declare that I/we have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We declare that I/we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts I/we will immediately make the same known to the Commissioner of Customs. (iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith. (iv) I/We enclose herewith .......... (number) of airway bills and ......... (number) of invoices for the aforesaid consignments with this Bill of Entry. Signature of Audit Officer Signature of Assessing Officer (Passed out of customs charge) Signature of the Proper Officer.
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New Form Courier Bill of Entry-IX (CBE-IX) [See Regulation 5] Courier Bill of Entry for Samples and Free Gifts Name and Address of Name of land Vehicle the custom station Registration Authorised Courier No. S Invoi No. of Consig State of Desc Qua Invoi . ce packa nees ntity ce Consump ripN No. ges Name Valu tion of tion o and and e imported of . date Addres goods good s s GSTIN
Date Arrival
of Place of Customs origin/ place Serial of loading No./date Rate Assessab CTH Value Additio of le Value / under nal Exch (Section Notif sectio Duty ange 14) ican 3 of Rate tion Custo No. ms tariff Act, 1975
Addit GST ional Code Duty Amo unt
1 . 2 . IGST Rate
IGST Exemption Notification
IGST Amount
GST Compensation Cess rate
GST GST Compensation Compensation Cess Cess amount Exemption Notification
Total Duty
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Declaration (i)
I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above.
(ii)
I/We hereby declare that the goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their import into India.
(iii)
I/We enclose herewith _________ (number) of airway bills and ________ (number) of invoices for the aforesaid consignments with this Bill of Entry.
(iv)
I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of authorised courier Signature of Audit Officer Signature of Assessing Officer
(Passed out of Customs charge) Signature of the proper officer
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New Form Courier Bill of Entry-X (CBE-X) [See Regulation 5] Courier Bill of Entry for Dutiable Goods Name and address of the Authorised Courier S. Invoice No. number and date (1) (2) 1. 2. Othe Landin r g Charge s
(12)
(13)
Name of land Vehicle customs No. station
Registration Date Arrival
of Place of Customs Serial Origin/Place No. and date of loading
No. of Consignee State of Description Quantity Invoice Rate of Freight Ins Packages Name and Consumption of goods number/ Value Exchange Address weight of imported goods /GSTIN (3) (4) (5) (6) (7) (8) (9) (10) (11)
Assessabl e Value (Rs.) (Section 14)
CTH Duty Notfn Rate . No. Amoun t
(14)
(15)
(16)
Value under section 3 of Custom s tariff Act, 1975 (17)
ETH Addi Notfn tional . No. duty rate
(18)
(19)
Addi GST tiona Code l duty amo unt
IGST Rate
(20)
(22)
(21)
IGST Exem ption Notifi cation
IGST Amou nt
(23)
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1. 2. 3. Please indicate all other charges such as commissions, includible in the assessable value as per Section 14 of the Customs Act, 1962. GST rate
Compensation
Cess GST Compensation GST Compensation Cess Exemption amount Notification
Cess Total duty
Declaration (i) I/We hereby declare that I/We have obtained the authorisation from each of the consignees mentioned above to act as an agent for the clearance of the goods described above. (ii) I/We hereby declare that I/We have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if any time hereafter. I/We receive any documents from the importer showing a different state of facts I/We will immediately make the same known to the Commissioner of Customs. (iii) I/We hereby declare that the contents of this Bill of Entry are true and correct in every respect and are in accordance with the Airway Bills and the invoices and other documents attached herewith. (v) I/We enclose herewith ___________ (number) of airway bills and _________ (number) of invoices for the aforesaid consignments with this Bill of Entry. Signature of Assessing Officer Signature of Audit Officer (Passed out of Customs charge) Signature of the proper officer
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New Form Courier Shipping Bill-II (CSB-II) [See Regulation 6] Courier Shipping Bill Name & Airport of Flight Address of Departure No./date the Authorised Courier Sl. Airw N ay o. Bill No.
1. 2. 3.
No. of Weig Desc packag ht ries ption of good s
Airport of Customs Shipment Dept. Serial No./date
Consig nor’s Name & Addres s
GSTI N
GST Invoic e no. and date (GSTI N)
Invoic Val Port of e no. ue Shipm ent and date (other than GST Invoic e)
Consi gnee’ s Name & Addre ss
Wheth er Suppl y for export is on payme nt of IGST or not. Pl indica te
Wheth er agains t Bond or UT
Tot al IGS T paid , if any.
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Declaration (i) I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. [(ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved.] (iii) I/We enclose herewith ........... (number) of airway bills and ............ (number) of invoices for the aforesaid consignments with this shipping bills. (iv) I/We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of Authorised Courier
Signature of Proper Officer of Customs ___
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New Form Courier Shipping Bill –V (See regulation 6) A (1) Name and Address of the Authorized Courier
(2) (3) Name of Custom Courier station Registration No.
(4) Port of loading
(5) Airline Name & Flight Number
(6) Customs shipping Bill Number and Date
B (1) (2) (3) S. Cour No. No ier of . AW pack B age No.
(4) Decla red Weig ht
(5) Destin ation
(6) Consig ner/ Export er Name and Addres s
(7) IEC No. of the Expo rter
(8) (9) Ter Description of goods as ms per Exporter Invoice of invo ice
S. Desc Qty HS No. ripti Cod on e
(10) Invoice Value (FOB)
Cur INR renc y
(11) Consig nee’s Name and Addres s
(12) Wheth er export using ecomm erce Yes/N o
(13) Whet her under MEI S sche me Y/N
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C (1) GSTIN
(2) (3) GST Invoice no. Invoice no. and and date (GSTIN) date (other than GST Invoice)
(4) Whether Supply for export is on payment of IGST or not. Pl indicate
(5) Whether against Bond or UT
(6) Total IGST paid, if any
Declaration: (i)
I/We hereby declare that the Exporter mentioned above has authorized us for booking the shipment under the Courier Airway bill and act as an agent for clearance and export of the goods described above.
(ii) I/We hereby declare that on the basis of declaration of the exporter, I/We abide by the declaration in CSB-V, above.
Signature of the Authorized person of the Authorized Courier with stamp of Authorized Courier
Let Export Officer of Customs (Stamp with Name and designation)
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New Form Courier Bill of Export-II (CBEx-II) [See Regulation 6] Courier Shipping Bill Name and Address of the Authorised Courier
S. Invo N ice o. No. and date
1. 2.
Name of Vehicle Registration land No. custom station
No. Wei of ght packa ges
Place loading
Descrip Consign GST tion of or’s IN goods Name and Address
GST Invo ice no. and date
of Customs No./date
Invoi Val Port ue of ce Shipm no. ent and date (othe r than GST Invoi ce)
Department
Consign ee’s Name and Address
Serial
Whet her Suply for expor t is on paym ent of IGST or not. Pl indic ate
Whet her again st Bond or UT
Tot al IG ST pai d, if any .
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3. Declaration (i)
I/We hereby declare that I/We have obtained the authorisation from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. (ii) I /We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples and prototypes of goods and/or bona fide gifts of articles for personal use of a value not exceeding the value prescribed under the Courier Imports and Exports (Clearance) Regulations, 1998 and which are for the time being not subject to any prohibition or restriction on their export from India and on export of which no transfer of foreign exchange is involved. (iii) I/We enclose herewith _________ (number) of airway bills and _________ (number) of invoices for the aforesaid consignments with this Shipping Bill. (iv) I/We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith.
Signature and stamp of Authorised Courier Signature of Proper Officer of Customs ______
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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India Ministry of Finance Department of Revenue (Central Board of Excise and Customs)
Notification No. /2017-Customs (N.T.)
New Delhi, the June, 2017 G.S.R. (E).- In exercise of powers conferred by section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations to further amend the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 except as respect things done or omitted to be done before such amendment, namely:1. (i) These regulations may be called the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2017. (ii) They shall come into force on the date of their publication in the Official Gazette. 2. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations) (i) in sub-regulation (1) of regulation 3,(a) after clause (i), the following clause shall be inserted,“ (k) Goods and Services Tax Identification Number (GSTIN) means the number assigned under Rule 3 of the Goods and Services Tax Registration rules.”; (b) the existing the clauses (ga), (h) and (i) shall be relettered as clause (h), (i), (j) respectively;
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(ii) in regulation 5.(a) in sub-regulation (3), for the words, figures, brackets and letters “Courier Bill of Entry-XII (CBE-XII)”, “Courier Bill of EntryXIII (CBE-XIII)”, or as the case may be “Courier Bill of Entry-XIV (CBE-XIV)”, the words, figures, brackets and letters “new Form Courier Bill of Entry-XII (CBE-XII)”, “new Form Courier Bill of Entry-XIII (CBE-XIII)”, or as the case may be “new Form Courier Bill of Entry-XIV (CBE-XIV)”, shall be substituted. 3. In the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010, (hereinafter referred to as the said regulations) in regulation 6.(i)
in sub-regulation (3), for the words, figures, brackets and letters “Courier Shipping Bill-IV (CSB-IV)” the words, figures, brackets and letters “new Form Courier Shipping Bill-IV (CSB-IV)” shall be substituted.
4. After Regulation 14 of the said regulations, in place of “ Courier Bill of Entry-XII (CBE-XII)”, “Courier Bill of Entry-XIII (CBE-XIII)”, “Courier Bill of Entry-XIV (CBE-XIV)”, as the case may be “Courier Shipping Bill-IV (CSB-IV)”, appended to the said regulations, the “new Form Courier Bill of Entry-XII (CBE-XII)”, “new Form Courier Bill of Entry-XIII (CBE-XIII)”, “new Form Courier Bill of Entry-XIV (CBE-XIV)” or as the case may be “new Form Courier Shipping Bill (CSB-IV) shall be substituted respectively F.No. 450/4/2013-Cus.IV
(Zubair Riaz) Director Customs Note: The principal notification No. 36/2010-Customs (N.T.), dated the 5th May, 2010 was issued vide GSR 385(E), dated the 5th May, 2010 and was last amended by notification No. 65/2012-Customs (N.T.) dated the 26th July, 2012 and published in the Official Gazette vide GSR 592 (E) dated the 26th July, 2012.
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[FORM - C [see regulation 5(3)] New Form Courier Bill of Entry – XII (CBE-XII) for Samples and Gifts (Electronic Filing) S. No.
Description
1.
Courier Registration Number
2.
Name and address of the Authorized Courier
3.
Name of the airlines
4.
Airport of arrival
5.
First port of arrival, wherever applicable
6.
Flight No.
7.
Date of arrival
8.
Time of arrival
9.
Airport of shipment
10.
Country of exportation
11(i) . HAWB No. 11(ii). CRN No., if applicable. 12.
Unique Consignment reference No.
13.
Name and address of the consignor
14.
Name and address of the consignee
15.
GSTIN (optional) Remarks: in the case of import of gifts/ samples, GSTIN cannot be mandatory
16.
IEC Code
17.
IEC Branch Code
Details
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18. 19.
No. of items included in HAWB Item-wise Details :
CTH
Nature of shipment (Gifts / Samples)
country of origin
Description of goods
Name & address of Manufacturer
(I)
(II)
(III)
(IV)
(V)
Item-wise Details (continued) : No. of packages
Marks and number of packages, wherever applicable
Unit of measure
Quantity
Invoice No.
(VI)
(VII)
(VIII)
(IX)
(X)
Item-wise Details (continued) : Invoice value
Invoice currency
rate of exchange
Assessable value in Rs. (As per section 14 of the Customs Act, 1962)
(XI)
(XII)
(XIII)
(XIV)
Notification
(XV-A)
(XV-B)
Value Additional Additional GST under Duty Rate Duty Code section 3 Amount of Customs tariff Act, 1975 (XV-C)
(XVI)
(XVII)
(XVIII)
(XIX)
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Notfn. type
IGST Rate
(XX)
IGST IGST Amount Exemption Notification
(XXI)
(XXII)
GST Compensation Cess rate
(XXIII)
Notfn. No.
Sl.No.
GST Compensation Cess Exemption Notification (XXIV)
GST Compensation Cess Amount
Total Duty Amount
(XXV)
(XXVI)
DECLARATION I/we declare that the authorization from each of the consignees or consignors relating to the above mentioned consignments have been obtained by me/us to act as an agent for the clearance of the goods. I/We hereby declare that goods imported as per this Bill of Entry include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use of value not exceeding Rs. Ten thousand and which are for the time being not subject to any prohibition or restriction on their import into India. I/We enclose herewith ________ (number) of Airway bills and _________ (Number) of Invoices for the aforesaid consignments with this Bill of Entry. I/we hereby declare that the contents of this Bill of Entry are complete, correct and true, in every respect and are in accordance with the airway bills, the invoices and other documents attached herewith.
Date : Place :
NOTE
Signature and name of the authorised courier
Uploading images of HAWB and invoices shall be optional in CBE-XII while filing through bulk upload or otherwise.
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[FORM - D [see regulation 5(3)] New Form Courier Bill of Entry - XIII (CBE-XIII) for Non-Documents (Low Value Dutiable Shipments) (Electronic Filing) S. No.
Description
1.
Courier Registration Number
2.
Name and address of the Authorized Courier
3.
Name of the airlines
4.
Airport of arrival
5.
First port of arrival, wherever applicable
6.
Flight No.
7.
Date of arrival
8.
Time of arrival
9.
Airport of shipment
10.
Country of exportation
11(i) .
HAWB No.
11(ii).
CRN No., if applicable
12.
Unique Consignment reference No.
13.
Name and address of the consignor
14.
Name and address of the consignee
15.
GSTIN
16.
IEC Code
17.
IEC Branch Code
18.
No. of items included in HAWB
Details
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19. Item-wise Details : Licence Type
Licence No.
CTH/ CTSH
CETSH
GST Code
Country of origin
(I)
(II)
(III)
(IV)
(V)
(VI)
Item-wise Details (continued) : Description of goods
Name and address of manufacturer
No. of packages
Marks and No. of packages, wherever applicable
Unit of measure
(VII)
(VIII)
(IX)
(X)
(XI)
Item-wise Details (continued) : Quantity
Invoice No. Invoice value Currency for Rate of invoice exchange
(XII)
(XIII)
(XIV)
(XV)
(XVI)
Invoice terms (FOB / CIF/ C&F / C&I) (XVII)
(XVIII)
Item-wise Details (continued) : Discount amount
Discount currency
Assessable value
Freight
Landing charges
(XIX)
(XX)
(XXI)
(XXII)
(XXIII)
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Item-wise Details (continued) : Insurance
Item-wise details of other charges as per section 14 of the Customs Act, 1962
(XXIV)
(XXV) Charge type
Charge amount
Item-wise Details (continued) : Notification used per item (XXVI) (A)
(B)
(C)
(D)
(E)
Notification type
Notification No.
Sl. No. in notification
List No.
List Sl.No.
(F)
(G)
Value Additio under nal section Duty 3 of Rate Custom s tariff Act, 1975
(H) Additio nal Duty Amount
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(XXVII) (A) (B) IGST IGST Rate Exem ption Notfn .
(C) IGST Amoun t
(D) GST Comp ensatio n Cess Rate
(E) GST Compen sation Cess Exempti on Notfn.
(F) GST Comp ens ation Cess
(G) Total Duty
Amou nt
DECLARATION I/we declare that the authorization from each of the consignees or consignors relating to the above mentioned consignments have been obtained by me/us to act as an agent for the clearance of the goods. I/we hereby declare that I/we have not received any other documents or information showing a different price, value, quantity, or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts I/we will immediately make the same known to the Commissioner of Customs. I/we hereby declare that the contents of this Bill of Entry are complete, correct and true, in every respect and are in accordance with the airway bills, the invoices and other documents attached herewith. I/We enclose herewith ________ (number) of Airway bills and _________ (Number) of Invoices for the aforesaid consignments with this Bill of Entry. Date : Place : NOTE (i)
Signature and name of the authorised courier Uploading images of HAWB and invoices shall be mandatory in CBE-XIII while filing through bulk upload or otherwise.
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[FORM – E] [see Regulation 5(3)] New Form Courier Bill of Entry – XIV (CBE-XIV) for Dutiable Goods (Electronic Filing) Courier Registration Number (1)
Name and address of the Authorized Courier (2)
PARTICULARS OF CUSTOM HOUSE AGENT (3) Licence Number (i)
Name (ii)
Address (iii)
PARTICULARS OF IMPORTER (4) IEC Code (i)
IEC Branch Code (ii)
Category of Importer (Govt. Depts, Govt. Undertakings, Diplomatic/UN, others) (v)
If others, please specify (vi)
Type of Importer (100 % EOU or not, please specify) (vii)
Authorised Category of the Bill of dealer code of Entry (Home the Bank Consumption, Warehouse, Ex-Bond) (5) (6)
Bill of Entry Number and date (7)
Class Code (CC) (New, Split, Post, Part) (8)
Type of Bill of Entry (Normal, Prior, Advance) (9)
Name &Address (iii)
High Sea sale (10)
Seller particulars in case of High Sea sale
GSTIN (iv)
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(11) IEC Code (A)
IEC Branch Code (B)
Use of the first proviso under section 46(1), Customs Act,1962: (12)
Special Requests (13)
Name (C)
Address (D)
Reason in case of extension of Time Limit is Requested (14)
Airlines (15)
Flight Number (16)
Airport of Arrival (17)
Date of Arrival (18)
Airport of Shipment (19)
Country of Origin (if same for all goods of the consignment, otherwise declare item-wise) (20)
Country of Consignment (21)
IGM details (22) IGM No. (A) HAWB date (26) Gross weight (31)
MAWB No. (23)
MAWB date (24)
Date of entry Inward (B) Marks & Numbers (27)
HAWB No. (25) CRN No., if applicable. (A)
Number of Packages (28)
Type of Packages Unit of measure for gross weight (29) (30)
Additional information for clearance of goods at Inland Container Depots (ICDs) (32) Name of Gateway Port (A)
Gateway IGM Number (B)
Date of Entry Inwards of Gateway Port (C)
Container details (In case of clearance at ICDs and Sea Ports), wherever applicable
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(33) Container No. (A)
Seal Number (B)
FCL/LCL (C)
Bond details (34) Whether Clearance of imported goods is sought against any type of bond already registered with Customs? (A) BOND TYPE (Provisional Duty Bond, Re-Export Bond, Letter of Guarantee, Warehouse Bond, Project Bond, EOU Bond(B-17 Bond), End use Bond, Test Bond, Undertaking ITC Bond, Cash Deposit, Jobbing etc.) (A-1)
Bond Number (A-2)
DETAILS OF PROCUREMENT CERTIFICATE, IF ANY (35) Procurement Under 36/96 Customs? Procurement Certificate Number Date of Issuance of Certificate (i) (ii) (iii) Location Code of the Central Excise Office issuing the Certificate (iv)
Commissionerate (v)
Division (vi)
Range (vii)
IMPORT UNDER MULTIPLE INVOICES (36) If Imports are affected under multiple invoices (i) Number of Invoices (i)-1
Total Freight (i)-2 DETAILS OF EACH INVOICE
Total Insurance (i)-3
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(37) Invoice Number (i)
Date of Invoice (ii)
Purchase order Number (iii)
Date of Purchase Order (iv)
Contract Number (v)
Date of Contract (vi)
Letter of Credit (vii)
Date of letter of Credit (viii)
Details of Items and Related Information for each Invoice (ix) Invoice Number (ix) -1
Supplier Details (ix) -2
Name of the Supplier (ix) -2(a)
Address of the Supplier (ix) -2(b)
Country (ix) -2(c)
If Supplier is not the seller (ix) -3 Name of the Seller (ix)-3(a)
Address of the Seller (ix)-3(b)
Country (ix)-3(c)
Broker/Agent Details (ix)-4 Name of the Broker/Agent (ix) -4(a)
Address of the Broker/Agent (ix)-4(b)
Nature of Transaction (Sale, Sale on consignment basis, Hire/rent, Replacement, Gift, Sample, Free of Cost, others (ix)-5
If others, Please specify (ix)-5(a)
Terms of Payment
If others, Please specify
Country (ix)-4(c)
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(LC,DP/TA,FOC, Others) (ix)-6
(ix) -6(a)
Conditions or Restrictions, if any Attached to sale (ix) -7 Terms of Invoice (ix) -9
Method of Valuation (ix) -8
Invoice Value (ix)-10
Invoice Currency (ix) -11
Freight, Insurance and Other Charges (ix) -12 Freight (ix) -12(a)
Rate (ix) -12(a)(i)
Amount (ix) -12(a)(ii)
Currency (ix) -12(a)(iii)
Insurance (ix) -12(b)
Rate (ix) -12(b)(i)
Amount (ix) -12(b)(ii)
Currency (ix) -12(b)(iii)
Loading, Unloading and Handling Charges as per Rule 9(2)(b) of the Customs Valuation Rules, 1988 (ix) -12(c)
Rate (ix) -12(c)(i)
Amount (ix) -12(c)(ii)
Currency (ix) -12(c)(iii)
Other Charges Related to the Carriage of goods (ix) -12(d)
Rate (ix) -12(d)(i)
Amount (ix) -12(d)(ii)
Currency (ix) -12(d)(iii)
Cost and Service Not Included in the Invoice and Other Miscellaneous Charges (ix) – 13 Brokerage and Commission (ix) -13(a)
Rate (ix) -13(a)(i)
Amount (ix) -13(a)(ii)
Currency (ix) –(13)(a)(iii)
Cost of containers (ix) -13(b)
Rate (ix) -13(b)(i)
Amount (ix) -13(b)(ii)
Currency (ix) –(13)(b)(iii)
Cost of Packing (ix) -13(c)
Rate (ix) -13(c)(i)
Amount (ix) -13(c)(ii)
Currency (ix)–(13)(c)(iii)
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Dismantling, Transport and handling in the Country of Export or any other Country (ix)-13(d)
Rate (ix) -13(d)(i)
Amount (ix) -13(d)(ii)
Currency (ix) –(13)(d)(iii)
Cost of Goods and Services Supplied by Buyer (ix) -13(e)
Rate (ix) -13(e)(i)
Amount (ix) -13(e)(ii)
Currency (ix)–(13)(e)(iii)
Documentation (ix) -13(f)
Rate (ix) -13(f)(i)
Amount (ix) -13(f)(ii)
Currency (ix) –(13)(f)(iii)
Country of Origin Certificate (ix) -13(g)
Rate (ix) -13(g)(i)
Amount (ix) -13(g)(ii)
Currency (ix) –(13)(g)(iii)
Royalty and Licence Fees (ix) -13(h)
Rate (ix) -13(h)(i)
Amount (ix) -13(h)(ii)
Currency (ix)–(13)(h)(iii)
Value of Proceeds which accrue to seller (ix) -13(i)
Rate (ix) -13(i)(i)
Amount (ix) -13(i)(ii)
Currency (ix)–(13)(i)(iii)
Cost of Warranty of Service, if any, Provided by the seller or on Behalf of the seller (ix) -13(j)
Rate (ix) -13(j)(i)
Amount (ix) -13(j)(ii)
Currency (ix) –(13)(j)(iii)
Other Costs or Payments, if any, to Satisfy the Obligation of the seller (ix) -13(k)
Rate (ix) -13(k)(i)
Amount (ix) -13(k)(ii)
Currency (ix) –(13)(k)(iii)
Other Charges and Payments, if any (ix) -13(l)
Rate (ix) -13(l)(i)
Amount (ix) -13(l)(ii)
Currency (ix)–(13)(l)(iii)
Discount Amount (ix) – 14
Discount Currency (ix) – 15
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Additional charges, if any, for purchase on High Seas (In Rs.) (ix) – 16 Rate (%) (ix) – 16 (a)
Amount (in Rs.) (ix) – 16 (b)
Any other Information which has a bearing on Value (ix) – 17 Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Invoice Level) (Fill only if same for all goods of the consignment else declare at item level) (ix) – 18 Are the Buyer and Seller Related? YES / NO (ix) – 18 (a) If the buyer and Seller are Related, has the Relationship been examined Earlier by the SVB (yes /No) (ix) – 18 (b) If examination earlier by the SVB (ix) 18 (b) (i)
SVB Reference Number (ix) 18 (b) (i)(1)
SVB Date (ix) 18 (b) (i)(2)
Indication for Provisional/Final (ix) 18 (b) (i)(3)
Item-wise Information under each Invoice (ix) – 19 Case of Re-Import (ix) – 19(a)
Import against Licence (ix) – 19(b)
Serial Number of Invoice (ix) – 19(c)
Item Description (ix) – 19(d)
General Description (ix) – 19(e)
Currency for Unit Price (ix) – 19(f)
Unit Price (ix) – 19(g)
Unit of Measure (ix) – 19(h)
Quantity (ix) – 19(i)
Accessories, if any (ix) – 19(j)
Name of Manufacturer
Brand (ix) – 19(l)
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(ix) – 19(k) Model (ix) – 19(m)
Grade (ix) – 19(n)
End Use of Item (ix) – 19(p)
Manufacturing (ix) – 19(p)(i)
Country of Origin (ix) – 19(q)
Specification (ix) – 19(o) Trading (ix) – 19(p)(ii)
Self Consumption (ix) – 19(p)(iii)
Assessable Value (ix) – 19(r)
Details, in case of previous Imports Bill of Entry Number (ix) – 19(s) (ix) – 19(s) (i) Unit Value (ix) – 19 (s)(iv)
Date (ix) – 19(s) (ii)
Currency (ix) – 19(s) (iii)
Custom House (ix) – 19(s)(v) Classification Details (ix) – 19(t)
RITC (ix) – 19(t)(i)
CTSH (ix) – 19 (t)(ii)
CETH
GST Code (ix) – 19(t)(iv)
(ix)-19 (t)(iii) EXIM Scheme Code, if any (ix) – 19(t)(vi)
Value under section 3 of the Customs Tariff Act, 1975 and IGST Amount (ix) – 19(t)(v)
Para. No. / Year of EXIM Policy (ix) – 19(t)(vii)
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Item level) (ix) – 19 (u) Are the Buyer and Seller Related ? YES / NO (ix) – 19 (u) (i) If the buyer and Seller are Related, has the Relationship been examined earlier by the SVB (yes / No) (ix) – 19 (u)(ii)
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If Examined earlier by the SVB (ix) – 19 (u)(ii)(1)
SVB Reference Number (ix) – 19 (u)(ii)(2)
SVB Date (ix) – 19 (u)(ii)(3)
Indication for Provisional/ Final (ix) – 19 (u)(ii)(4)
Notifications Used for the Item (Customs and Excise) (ix) – 19 (v) Notification Type (ix) – 19 (v)(i)
Notification Number (ix) – 19 (v)(ii)
List Number (ix) – 19 (v)(iv)
Serial Number in Notification (ix) – 19 (v)(iii) List Serial Number (ix) – 19 (v)(v)
Shipping Bills Details in case of Re- Import (ix) – 19 (w) Shipping Bill Number (ix) – 19 (w)(i)
Shipping Bill Date (ix) – 19 (w)(ii)
Port of Export (ix) – 19 (w)(iii)
Invoice Number of Shipping Bill (ix) – 19 (w)(iv)
Item Serial Number in Shipping Bill (ix) – 19 (w)(v)
Payments made for Export on a Pro-Rata Basis (In Rupees) (ix) – 19 (w)(vi)
Freight (ix) – 19 (w)(vi)(1)
Insurance (ix) – 19 (w)(vi)(2)
Details Relating to Duty Exemption based on EXIM Schemes and Licence Particulars (ix) – 19 (x) Additional Duty Exemption Requested (ix) – 19 (x)(i)
Notification Number (ix) – 19 (x)(ii)
Serial Number in Notification (ix) – 19 (x)(iii)
Licence Registration Number (ix) – 19 (x)(iv)
Licence Registration Date (ix) – 19 (x)(v)
Debit Value (Rs.) (ix) – 19 (x)(vi)
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Unit of Measure for Quantity to be Debited (ix) – 19 (x)(vii) Additional Duty Rate (ix)-19(y)(i)
Additional Duty Amount (ix)19(y)(ii)
Debit Quantity (ix) – 19 (x)(viii)
IGST Rate IGST (ix)Exemption 19(y)(iii) Notification (ix)19(y)(iv)
Item Serial Number in Licence (ix) – 19 (x)(x)
IGST Amount (ix)19(y)(v)
GST Compensation Cess Rate (ix)-19(y)(vi)
GST Compensation Cess Exemption Notification (ix)-19(y)(vii)
GST Compensation Amount (ix)-19(y)(viii)
Total Duty Amount (ix)19(y)(ix)
Declaration (For the Courier Bill of Entry-XIV for Home Consumption) DECLARATION (Declaration to be signed by the Courier / Customs House Agent) 2. I / We declare that I / we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I / we receive any documents from the importer showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs. (Declaration to be signed by an Importer) (With Customs House Agent/Courier) 1. I/We declare that the contents of invoice (s) no. (s) dated of M/s. and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect. 2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to the Commissioner of Customs. 3. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consign-nment account. 4. I/We am/are not connected with the suppliers/manufacturers as (a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers. 5. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement
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with the suppliers were examined previously by the Customs House (s). (Declaration to be signed by an Importer) (Without Customs House Agent/Courier) 1. I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill number dated are in accordance with the invoice number dated and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect. 2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs. 3. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account. 4. I/We am/are not connected with the suppliers/manufacturers as (a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers. 5. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House (s) Declaration (For the Bill of Entry for Warehousing) (Declaration to be signed by the Courier / Customs House Agent) 1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse appointed/licensed under the Customs Act, 1962. 2. I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated are in accordance with the invoice number dated and other documents presented herewith. 3. I/We declare that I/we have not received any other documents or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs. (Declaration to be signed by an Importer) (With Customs House Agent/Courier) 1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse appointed/licensed under the Customs Act, 1962. 2. I/We declare that the contents of invoice (s) no. (s) dated of M/s. and of other documents relating to the goods covered by the said invoice (s) and presented herewith are true and correct in every respect. 3. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I / we discover any information showing a different state of facts, I /we will immediately make the same known to
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the Commissioner of Customs. 4. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account. 5. I/We am/are not connected with the suppliers/manufacturers as (a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, (c) Otherwise than as ordinary importers or buyers 6. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House(s) (Declaration to be signed by an Importer) (Without Customs House Agent/Courier) 1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the warehouse being public/private warehouse appointed/licensed under the Customs Act, 1962. 2. I/We declare that the contents of this Bill of Entry for goods imported against Airway Bill Number dated are in accordance with the invoice number dated and other documents presented herewith. I/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect. 3. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Commissioner of Customs. 4. I/We declare that the goods covered by the bill of entry have been imported on outright purchase/consignment account. 5. I/We am/are not connected with the suppliers/manufacturers as (a) Agent/Distributor/Indentor/Branch/Subsidiary/Concessionaire, and (b) Collaborator entitled to the use of the trade mark, patent or design, © Otherwise than as ordinary importers or buyers. 6. I/We declare that the method of invoicing has not changed since the date on which my/our books of accounts and/or agreement with the suppliers were examined previously by the Customs House(s). Declaration (For the Bill of Entry for Ex-bond clearance) Declaration to be signed by the importer/Courier/Customs House Agent 1. I/We declare that the particulars given in this Bill of Entry are true 2. I/We apply for permission to clear the goods from the Customs Bonded Warehouse subject to the provisions of the Customs Act, 1962. Signature of Importer ___________________] [NOTE: Details relating to Sl. No. 4(ii) and 5 shall be non-mandatory.]
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[FORM - H [See regulation 6(3)] New Form Courier Shipping Bill – IV (CSB - IV) for Goods (Electronic Filing) S. No.
Description
1.
Courier Registration Number
2.
Name and address of the Authorized Courier
3.
Name of the airlines
4.
Airport of departure
5.
Flight No.
6.
Date of departure
7.
Time of departure
8.
Airport of destination
9.
Airway Bill-wise information :
Details
(a) MAWB No. (b) No. of HAWBs included in this MAWB (c) Number of bags / packages / pieces / ULD 10.
Shipment / consignment-wise information: HAWB No.
GST Invoice no. and date
Invoice no. and date (Export Invoice)
Value
(1)
(2)
(3)
(4)
Description of the goods
Name and address of the consignor
Name and address of the consignee
Weight (In KGs)
(5)
(6)
(7)
(8)
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Whether supply for export is on payment of IGST or not. Please indicate
Whether supply is against Bond or UT
Total IGST paid, if any
GSTIN
(9)
(10)
(11)
(12)
DECLARATION I/We hereby declare that I/we have obtained the authorization from each of the consignors mentioned above to act as an agent for the clearance of the goods described above. I/We hereby declare that the goods for export as per this Shipping Bill include only bona fide commercial samples, prototypes of goods and bona fide gifts of articles for personal use within the value limits prescribed in the relevant exemption Notification and which are for the time being not subject to any prohibition or restriction on their export from India and no transfer of foreign exchange is involved. I/We enclose herewith __________ (number) of airway bills and ________ (number) of invoices for the aforesaid consignments with this shipping bills. I/We hereby declare that the contents of this shipping bill are true and correct in every respect and are in accordance with the Airway Bills, the invoices and other documents attached herewith. Date : Signature and name Place : of the authorised courier] _______
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DRAFT [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION(i)
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE (CENTRAL BOARD OF EXCISE & CUSTOMS) Notification No.
/2017-Customs (N.T.) New Delhi, the
June, 2017
G.S.R. (E) In exercise of the powers conferred by Section 157, read with Sections 50 and 60, of the Customs Act, 1962 (52 of 1962), and in supersession of the Shipping Bill and Bill of Export (Form) Regulations, 1991, except as respect things done or omitted to be done before such supersession, the Central Board of Excise and Customs hereby makes the following regulations, namely: REGULATION 1. Short title and commencement. - (1) These regulations may be called the Shipping Bill and Bill of Export (Forms) Regulations, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. REGULATION 2. Shipping Bill. - A shipping bill along with declarations as provided in the Annexure to be presented by an exporter of goods shall be in the form SB I or SB II, as applicable, appended to these regulations. REGULATION 3. Bill of Export. A bill of export along with declarations as provided in the Annexure to be presented by an exporter of goods shall be in the form SB III or SB IV, as applicable, appended to these regulations. REGULATION 4. Specifications of Shipping Bill and Bill of Export (Form). - The Shipping Bill and Bill of Export forms shall be in accordance with the following specifications, namely :(a) the forms shall be printed on foolscap size of paper measuring 34.5 cms by 21.5 cms and shall have the following margins namely :(i) top -1.5 cms, (ii) bottom -1.5 cms, (iii) left -1.8 cms, (iv) right - 0.5 cms. The layout of the forms and the sizes of the boxes shall be as per the layout and boxes shown in the forms. (b) the forms shall be printed on paper of grammage 70 to 85 grams per square metre; the paper should be stable in conditions of 50 to 60 per cent relative humidity;
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DRAFT (c) the captions inside the boxes of the forms should be printed in 6 pt. mono sans-serif and should be located as near as possible to the top left of the boxes; (d) the forms shall be filled in by using a typewriter or computer only.
[F.No.
]
(Zubair Riaz) Director (Customs)
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Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Original SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer)
Vessel/Flight No.
Pre-Carriage by
Port of Loading
Place of Receipt by Pre- Rotation No. Carrier Foreign Exchange Details: Authorized Dealer Code
Port of Discharge/Country of Discharge
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
Cargo Details:
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act
Amount
Total Value ( in Rupees)
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Nature of Cargo No. and kind of packages Item Level Details: Sl. No. Marks & Nos.
Gross Weight Marks & Nos.
No. and kind of packages
Description of Goods
Net Weight
Value (FOB)
PMV (Where applicable)
Statistical Code
Scheme Code
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Cess Rate
Amount
Total Duty Export payment Duty & particulars Cess Amount (In numbers & words)
IGST Details: Whether supply meant for export on payment of IGST (Y/N) Total Value of Supply of Goods
Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)
Item Sr. No.
Total amount of IGST paid, Whether supply meant for Details of Bond or if applicable export under bond or letter LUT of undertaking without payment of IGST (Y/N) Taxable value of supply of goods
CTH
Goods description
Value Supply Goods
of Whether IGST Rate at Amount of of Paid (Y/N) which IGST Paid IGST Paid
Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Whether IEC[GSTIN/UIN/P
Authorization No.
Sl. No. of Export
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shipping Bill
Export is third party Export
AN etc] of manufacturer in case of ‘third Party Export’
and Date
item as per the Export Item list in the Authorization
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authorizati Description Export Name and Quantity of Whether SION Sl. on No. and of the Quantity Description of the the inputs imported No. in Date Export inputs consumed consumed or the goods and in the indigeno shippi the Sl. No. manufacturing of us ng in the Export goods and Bill Authorizati the Sl. No. in the on Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Quantity of the the shipping the Export Quantity Description of inputs consumed Bill goods the inputs consumed in the manufacturing of Export goods
D. Job Work Details:[details in relation to import goods worked upon during job work ] B/E No. & Customs Description Quantity Quantity Bond & BG Date Station Of goods Imported consumed in details Code of imported export goods Import
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Description Marks and Sl.No. in Entry No. the goods of goods as Identificati the and date in the Bill per the Bill on Shipping of Entry of Entry numbers Bill at the time of import
Whether imported goods used(Y/N)
Date of payment/de bit of duty on importation
SION
Value Addition in percentage
Duty paid at the time of importation
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container
Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
SHIPPING BILL FOR EXPORT OF GOODS Original DOCUMENTS SUBMITTED 1.
Invoice
[
]
2.
Packing List
[
]
3.
Export License
[
]
4.
Indent
[
]
5.
Acceptance of Contract [
]
6.
Letter of Credit
[
]
7.
QC Certificate
[
]
8.
Port Trust Document [
]
9.
Any other (Specify)
]
[
WWW.TAXSCAN.IN - Simplifying Tax Laws
Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Duplicate SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer)
Vessel/Flight No.
Pre-Carriage by
Port of Loading
Place of Receipt by Pre- Rotation No. Carrier Foreign Exchange Details: Authorized Dealer Code
Port of Discharge/Country of Discharge
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
Cargo Details:
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act
Amount
Total Value ( in Rupees)
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Nature of Cargo No. and kind of packages Item Level Details: Sl. No. Marks & Nos.
Gross Weight Marks & Nos.
No. and kind of packages
Description of Goods
Net Weight
Value (FOB)
PMV (Where applicable)
Statistical Code
Scheme Code
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Cess Rate
Amount
Total Duty Export payment Duty & particulars Cess Amount (In numbers & words)
IGST Details: Whether supply meant for export on payment of IGST (Y/N) Total Value of Supply of Goods
Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)
Item Sr. No.
Total amount of IGST paid, Whether supply meant for Details of Bond or if applicable export under bond or letter LUT of undertaking without payment of IGST (Y/N) Taxable value of supply of goods
CTH
Goods description
Value Supply Goods
of Whether IGST Rate at Amount of of Paid (Y/N) which IGST Paid IGST Paid
Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Whether IEC[GSTIN/UIN/P
Authorization No.
Sl. No. of Export
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shipping Bill
Export is third party Export
AN etc] of manufacturer in case of ‘third Party Export’
and Date
item as per the Export Item list in the Authorization
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authorizati Description Export Name and Quantity of Whether SION Sl. on No. and of the Quantity Description of the the inputs imported No. in Date Export inputs consumed consumed or the goods and in the indigeno shippi the Sl. No. manufacturing of us ng in the Export goods and Bill Authorizati the Sl. No. in the on Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Quantity of the the shipping the Export Quantity Description of inputs consumed Bill goods the inputs consumed in the manufacturing of Export goods
D. Job Work Details:[details in relation to import goods worked upon during job work ] B/E No. & Customs Description Quantity Quantity Bond & BG Date Station Of goods Imported consumed in details Code of imported export goods Import
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Description Marks and Sl.No. in Entry No. the goods of goods as Identificati the and date in the Bill per the Bill on Shipping of Entry of Entry numbers Bill at the time of import
Whether imported goods used(Y/N)
Date of payment/de bit of duty on importation
SION
Value Addition in percentage
Duty paid at the time of importation
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container
Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
SHIPPING BILL FOR EXPORT OF GOODS Duplicate I/We claim drawback of Rs. ………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable.
Documents Submitted 1. Invoice 2. Packing List 3. Export License 4.Indent 5.Acceptance of Contract 6. Letter of Credit 7.QC Certificate 8.Port Trust Document 9.Any Other Document (specify)
[ [ [ [ [ [ [ [ [
] ] ] ] ] ] ] ] ]
1. Name and Address of Bank 2. Account No. 3. DBK Ledger No. Item S.No. of Qty./Wt. Value No. Dbk on which on in Schedule Dbk which S/B claimed Dbk claimed
Rate of Dbk Customs
Excise
Amount of Dbk Customs
Total Dbk
Excise
Total Amount in words: Rupees ………………… Signature of Exporter/CB ‘ALLOWED FOR SHIPMENT’
‘LET EXPORT’ Signature of Officer of Customs
Signature of Officer of Customs
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Vessel’s name may be altered after check with original Entry for Fresh one may be granted to ……………………. For the portion shutout or not shipped
Fee Rs.
Received Cashier
Handed over to CB./Party Signature of Asstt. Commissoner of Customs Contents Received on Board Date of Shipment Date Signature of Master of Signature of Officer of Customs Vessel Examination Order and Report
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Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Triplicate SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer)
Vessel/Flight No.
Pre-Carriage by
Port of Loading
Place of Receipt by Pre- Rotation No. Carrier Foreign Exchange Details: Authorized Dealer Code
Port of Discharge/Country of Discharge
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
Cargo Details:
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act
Amount
Total Value ( in Rupees)
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Nature of Cargo No. and kind of packages Item Level Details: Sl. No. Marks & Nos.
Gross Weight Marks & Nos.
No. and kind of packages
Description of Goods
Net Weight
Value (FOB)
PMV (Where applicable)
Statistical Code
Scheme Code
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Cess Rate
Amount
Total Duty Export payment Duty & particulars Cess Amount (In numbers & words)
IGST Details: Whether supply meant for export on payment of IGST (Y/N) Total Value of Supply of Goods
Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)
Item Sr. No.
Total amount of IGST paid, Whether supply meant for Details of Bond or if applicable export under bond or letter LUT of undertaking without payment of IGST (Y/N) Taxable value of supply of goods
CTH
Goods description
Value Supply Goods
of Whether IGST Rate at Amount of of Paid (Y/N) which IGST Paid IGST Paid
Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Whether IEC[GSTIN/UIN/P
Authorization No.
Sl. No. of Export
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shipping Bill
Export is third party Export
AN etc] of manufacturer in case of ‘third Party Export’
and Date
item as per the Export Item list in the Authorization
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authorizati Description Export Name and Quantity of Whether SION Sl. on No. and of the Quantity Description of the the inputs imported No. in Date Export inputs consumed consumed or the goods and in the indigeno shippi the Sl. No. manufacturing of us ng in the Export goods and Bill Authorizati the Sl. No. in the on Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Quantity of the the shipping the Export Quantity Description of inputs consumed Bill goods the inputs consumed in the manufacturing of Export goods
D. Job Work Details:[details in relation to import goods worked upon during job work ] B/E No. & Customs Description Quantity Quantity Bond & BG Date Station Of goods Imported consumed in details Code of imported export goods Import
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Description Marks and Sl.No. in Entry No. the goods of goods as Identificati the and date in the Bill per the Bill on Shipping of Entry of Entry numbers Bill at the time of import
Whether imported goods used(Y/N)
Date of payment/de bit of duty on importation
SION
Value Addition in percentage
Duty paid at the time of importation
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container
Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
SHIPPING BILL FOR EXPORT OF GOODS Triplicate I/We claim drawback of Rs. ………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable.
Documents Submitted 1. Invoice 2. Packing List 3. Export License 4.Indent 5.Acceptance of Contract 6. Letter of Credit 7.QC Certificate 8.Port Trust Document 9.Any Other Document (specify)
[ [ [ [ [ [ [ [ [
] ] ] ] ] ] ] ] ]
1. Name and Address of Bank 2. Account No. S.No. of Item Dbk No. Schedule in S/B
3. DBK Ledger No. Qty./Wt. Value Rate of Dbk on on which which Customs Excise Dbk Dbk claimed claimed
Amount of Dbk Customs
Total Dbk
Excise
Total Amount in words: Rupees …………………
FOR DEPARTMENT OFFICER Verified that the amount of DBK as claimed above is admissible subject
Calculation Checked.
Signature of Exporter/CB PRE-RECEIPT FORM Received the sum of Rs. …………………………………………...
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to description found correct on the basis of physical examination/test etc.
as drawback
Comptist
REVENUE STAMP
Signature of A.O. & Stamp ‘LET EXPORT’
Signature of Exporter/CB ‘ALLOWED FOR SHIPMENT’
Signature of Officer of Customs Signature of Officer of Customs Claim Pre-audited for Sanction Claimed passed for Rs…………… Inspector(Audit) Supdt./AC Claim Registration No………..Issued Cheque No………..Dated…………. For Rs. ……………………………….(Rupees…………………………….) Dealing Clerk Examination Order and Report
Officer
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Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS (EXPORT PROMOTION COPY)
SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
Quadruplicate
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer)
Vessel/Flight No.
Pre-Carriage by
Port of Loading
Place of Receipt by Pre- Rotation No. Carrier Foreign Exchange Details: Authorized Dealer Code
Port of Discharge/Country of Discharge
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act
Amount
Total Value ( in Rupees)
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Cargo Details: Nature of Cargo No. and kind of packages Item Level Details: Sl. No. Marks & Nos.
Gross Weight Marks & Nos.
No. and kind of packages
Description of Goods
Net Weight
Value (FOB)
PMV (Where applicable)
Statistical Code
Scheme Code
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Cess Rate
Amount
Total Duty Export payment Duty & particulars Cess Amount (In numbers & words)
IGST Details: Whether supply meant for export on payment of IGST (Y/N) Total Value of Supply of Goods
Invoice Nos. & Date (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017)
Item Sr. No.
Total amount of IGST paid, Whether supply meant for Details of Bond or if applicable export under bond or letter LUT of undertaking without payment of IGST (Y/N) Taxable value of supply of goods
CTH
Goods description
Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]:
Value Supply Goods
of Whether IGST Rate at Amount of of Paid (Y/N) which IGST Paid IGST Paid
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Item Sl. No. in the shipping Bill
Whether Export is third party Export
IEC[GSTIN/UIN/P AN etc] of manufacturer in case of ‘third Party Export’
Authorization No. and Date
Sl. No. of Export item as per the Export Item list in the Authorization
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authorizati Description Export Name and Quantity of Whether SION Sl. on No. and of the Quantity Description of the the inputs imported No. in Date Export inputs consumed consumed or the goods and in the indigeno shippi the Sl. No. manufacturing of us ng in the Export goods and Bill Authorizati the Sl. No. in the on Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Quantity of the the shipping the Export Quantity Description of inputs consumed Bill goods the inputs consumed in the manufacturing of Export goods
D. Job Work Details:[details in relation to import goods worked upon during job work ] B/E No. & Customs Description Quantity Quantity Bond & BG Date Station Of goods Imported consumed in details Code of imported export goods Import
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Description Marks and Sl.No. in Entry No. the goods of goods as Identificati the and date in the Bill per the Bill on Shipping of Entry of Entry numbers Bill at the time of import
Whether imported goods used(Y/N)
Date of payment/de bit of duty on importation
SION
Value Addition in percentage
Duty paid at the time of importation
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container
Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date SHIPPING BILL FOR EXPORT OF GOODS (EXPORT PROMOTION COPY)
Quadruplicate
Verified Mate’s Receipt No. ……………………………………………………………………. of ………………………………………………………………………..………………………………… Issued by……………………………………………………………………………………………………...... For………………….Cases/Bales/Packages/Containers……………………………………………… ………………………………………………………………………….………………………………. Shipped per……………………........................................................................................... ………… which sailed on………………………………………………………………………………………… From…………………………………………………………………………………………………… Under Preventive Supervision
Signature of Officer of Customs OR Shipment declared on this Shipping Bill has been air-freighted on Flight No…………………………….. Dated…………………………………………………….. AWB No……………………………...EGM No……………………………………………………
Under Preventive Supervision in full/part (specify quantity air-freighted)
Signature of Officer of Customs
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Form SB II (See regulation 2) SHIPPING BILL FOR EXPORT OF DUTY FREE GOODS EX-BOND Original Exporter, whether Government or Private
Invoice No. & Date
SB No. & Date Import-Export Code No.[GSTIN/UIN/PAN etc. as applicable] State of origin of goods
Buyer Name & Address Consignee (if different from Buyer)
Deferred Credit [ ] Joint Ventures [ ] Rupee Credit [ ] Others [ ] RBI’s Approval/Cir. No. & Date
Customs Broker LIC No.
Pre-Carriage by Vessel/Flight No.
Place of Receipt by Pre-Carrier Rotation No.
Type of Shipment : Outright Sale Consignment Export Others (Specify)
[ [ [
] ] ]
Port of Loading
Port of Discharge
Others (Specify) [ ] Exchange Rate U/S 14 of CA
Marks No. & Kind of 2[Statistical Code, Quantity Value & Pkgs. Container Description of Goods, Nos. Nos. and FTP Scheme Code, where applicable] Net Weight Gross Weight Total FOB Value in words Analysis of Export Value Currency Amount Full export value OR where not ascertainable, the value which exporter FOB Value expects to receive on the sale of goods. Freight Currency…………………… Insurance Rate Amount ……………………. Commission Discount Other Deductions Import Particulars of Bonded Goods Bill of Entry No. & Vessels Name and No. of Bond No. Name of Bonded Date Rotation No. Pkgs. & Date Warehouse S. No.
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Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….dated…… & Date
Signature of Exporter/CB
SHIPPING BILL FOR EXPORT OF DUTY FREE GOODS EX-BOND Original DOCUMENTS SUBMITTED 1. Invoice 2. Packing List 3. Indent 4. Acceptance of Contract 5. Letter of Credit 6. QC Certificate 7. Port Trust Document 8. Any other (Specify)
[ [ [ [ [ [ [ [
] ] ] ] ] ] ] ]
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Form SB II (See regulation 2) SHIPPING BILL FOR EXPORT OF DUTY FREE GOODS EX-BOND Duplicate Exporter, Private
whether
Government
or
Invoice No. & Date
Import-Export Code No. [GSTIN/UIN/PAN etc. as applicable ] State of origin of goods
Consignee
Deferred Credit [ ] Joint Ventures [ ] Rupee Credit [ ] Others [ ] RBI’s Approval/Cir. No. & Date
Customs Broker LIC No.
Pre-Carriage by Vessel/Flight No.
SB No. & Date
Place of Receipt by Pre-Carrier Rotation No.
Type of Shipment : Outright Sale Consignment Export Others (Specify)
[ [ [
] ] ]
Port of Loading
Port of Discharge
Others (Specify) [ ] Exchange Rate U/S 14 of CA
Currency of Invoice
2[Value Marks No. & Kind of 2[Statistical Code, Quantity & Pkgs. Container Description of Goods, Nos. Nos. and FTP Scheme Code, where applicable] Net Weight Gross Weight Total FOB Value in words Analysis of Export Value Currency Amount Full export value OR where not ascertainable, the value which exporter expects to receive on FOB Value the sale of goods. Freight Currency…………………… Insurance Rate Amount ……………………. Commission Discount Other Deductions Import Particulars of Bonded Goods
S. No.
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Bill of Entry No. & Date
Vessels Name and Rotation No.
No. of Pkgs.
Bond No. & Date
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated……
Name of Bonded Warehouse
Signature of Exporter/CB & Date
SHIPPING BILL FOR EXPORT OF DUTY FREE GOODS EX-BOND Duplicate DOCUMENTS SUBMITTED 1. Invoice 2. Packing List 3. Indent 4. Acceptance of Contract 5. Letter of Credit 6. QC Certificate 7. Port Trust Document 8. Any other (Specify) ‘LET EXPORT’
[ [ [ [ [ [ [ [
] ] ] ] ] ] ] ]
‘ALLOWED FOR SHIPMENT’
Signature of Officer of Signature of Officer of Customs Customs Vessel’s name may be altered after check with original Fee Rs. Entry for Fresh one may be granted to…………………………………………. for the portion shutout or not shipped Received Handed over to CB/Party Cashier Contents Received on Board Date Signature of Master Vessel Examination Order and Report
Signature of Asstt. Commissioner of Customs Date of Shipment
of
Signature of Officer of Customs
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Form SB II (See regulation 2) SHIPPING BILL FOR EXPORT OF DUTY FREE GOODS EX-BOND EXPORT PROMOTION COPY Exporter, whether Government or Invoice No. & date SB No. & Date Private
Import-Export Code No.[GSTIN/UIN/PAN etc. as applicable] State of origin of goods
Consignee
Customs Broker
LIC No.
Pre-Carriage by
Place of Receipt by Pre-Carrier
Vessel/Flight No.
Triplicate
Deferred Credit [ ] Joint Ventures [ ] Rupee Credit [ ] Others [ ] RBI’s Approval/Cir. No. & Date Type of Shipment :
Rotation No.
Outright Sale Consignment Export Others (Specify)
[ [ [
] ] ]
Port of Loading
Port of Discharge
Others (Specify) [ ] Exchange Rate U/S 14 of CA
Currency of Invoice
2[Value Marks No. & Kind of 2[Statistical Code, Quantity & Pkgs. Container Description of Goods, Nos. Nos. and FTP Scheme Code, where applicable] Net Weight Gross Weight Total FOB Value in words Analysis of Export Value Currency Amount Full export value OR where not ascertainable, the value which exporter expects to receive on FOB Value the sale of goods. Freight Currency…………………… Insurance Rate Amount ……………………. Commission Discount Other Deductions Import Particulars of Bonded Goods Bill of Entry No. & Vessels Name and No. of Bond No. & Date Name of Bonded
S. No.
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Date
Rotation No.
Pkgs.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)……….. Public Notice No. ……………………….Dated……………. & Date
Warehouse
Signature of Exporter/CB
SHIPPING BILL FOR EXPORT OF DUTY FREE GOODS EX-BOND EXPORT PROMOTION COPY Triplicate Verified Mate’s Receipt No. ……………………………………………………………………………………….. of ………………………………………………………………………………………………….…………….. Issued by …………………………………………………………………………………………………………….. For ………………………………Cases/Bales/Packages/Containers……..……………………………………. …………………………………………………………………………………………………………………………. Shipped per ………………………………………………………………………………………………………….. Which sailed ………………………………………………………………………………………………………
on
From…………………………………………………………………………………………………………………… Under Preventive Supervision Signature of Officer of Customs OR Shipment declared on this Shipping Bill has been air freighted on Flight No. ……………………..………….Dated …………………….…………………………………………….. AWB No. …………………………..…….EGM No. …………………..…………..……………………………….. Under Preventive Supervision in full/part (Specify quantity air freighted). Signature of Officer of Customs
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SB III (See regulation 3) BILL FOR EXPORT FOR GOODS Original SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer) Lorry No./Goods Train & Originating From Wagon No.
Place of Delivery
Land Customs Station
Others (specify) Foreign Exchange Details: Authorized Dealer Code
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act Amount
Total Value ( in Rupees)
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Cargo Details: Nature of Cargo No. and kind of packages
Gross Weight Marks & Nos.
Item Level Details: Sl. No. Marks No. and & Nos. kind of packages
Description of Goods
Value (FOB)
Net Weight
PMV (where applicable)
Statistical Code
Scheme Code
Cess
Total Export Duty & Cess Amount (In numbers & words)
Duty payment particular s
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Rate
Amou nt
IGST Details: Whether supply Total amount of IGST paid, Whether supply Details of Bond or meant for export on if applicable meant for export LUT payment of IGST under bond or letter (Y/N) of undertaking without payment of IGST (Y/N) Total Value of Taxable value of supply of Supply of Goods goods
Invoice Nos. Item & Date (Issued Sr. under GST No. Tax Invoice, Credit & Debit Notes Rules 2017)
CTH
Goods description
Value of Supply of Goods
Whether IGST Rate at Amount of Paid (Y/N) which IGST Paid IGST Paid
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Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Item Sl. No. in Item Sl. No. in the Item Sl. No. in the Item Sl. No. in the shipping Bill the shipping shipping Bill shipping Bill shipping Bill Bill
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authoriza Description Export Name and Quantity Whether SION Sl. tion No. of the Export Quantit Description of the of the imported No. in and Date goods and the y inputs consumed inputs or the Sl. No. in the in the consumed indigenou shippi Authorization manufacturing of s ng Export goods Bill and the Sl. No. in the Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Description of Quantity of the shipping the Export Quantity the inputs consumed in the the inputs Bill goods manufacturing of Export consumed goods
SION
D. Job Work Details:[details in relation to import goods worked upon during job work] B/E No. & Customs Description Quantity Quanti Bond & BG Value Date Station Of goods Imported ty details Addition in Code of imported consu percentage Import med in export goods
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Descriptio Marks and Sl.No. in Entry the goods n of goods Identificat the No. and in the Bill as per the ion Shipping date of Entry Bill of numbers Bill Entry at the time of import
Whether imported goods used(Y/N)
Date of payment/ debit of duty on importati on
Duty paid at the time of importatio n
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
BILL OF EXPORT FOR GOODS Original DOCUMENTS SUBMITTED 1.
Invoice
[
]
2.
Packing List
[
]
3.
Export License
[
]
4.
Indent
[
]
5.
Acceptance of Contract [
]
6.
Letter of Credit
[
]
7.
QC Certificate
[
]
8.
Any other (Specify)
[
]
WWW.TAXSCAN.IN - Simplifying Tax Laws
SB III (See regulation 3) BILL FOR EXPORT FOR GOODS Duplicate SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer) Lorry No./Goods Train & Originating From Wagon No.
Place of Delivery
Land Customs Station
Others (specify) Foreign Exchange Details: Authorized Dealer Code
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act Amount
Total Value ( in Rupees)
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Cargo Details: Nature of Cargo No. and kind of packages
Gross Weight Marks & Nos.
Item Level Details: Sl. No. Marks No. and & Nos. kind of packages
Description of Goods
Value (FOB)
Net Weight
PMV (where applicable)
Statistical Code
Scheme Code
Cess
Total Export Duty & Cess Amount (In numbers & words)
Duty payment particular s
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Rate
Amou nt
IGST Details: Whether supply Total amount of IGST paid, Whether supply Details of Bond or meant for export on if applicable meant for export LUT payment of IGST under bond or letter (Y/N) of undertaking without payment of IGST (Y/N) Total Value of Taxable value of supply of Supply of Goods goods
Invoice Nos. Item & Date (Issued Sr. under GST No. Tax Invoice, Credit & Debit Notes Rules 2017)
CTH
Goods description
Value of Supply of Goods
Whether IGST Rate at Amount of Paid (Y/N) which IGST Paid IGST Paid
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Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Item Sl. No. in Item Sl. No. in the Item Sl. No. in the Item Sl. No. in the shipping Bill the shipping shipping Bill shipping Bill shipping Bill Bill
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authoriza Description Export Name and Quantity Whether SION Sl. tion No. of the Export Quantit Description of the of the imported No. in and Date goods and the y inputs consumed inputs or the Sl. No. in the in the consumed indigenou shippi Authorization manufacturing of s ng Export goods Bill and the Sl. No. in the Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Description of Quantity of the shipping the Export Quantity the inputs consumed in the the inputs Bill goods manufacturing of Export consumed goods
SION
D. Job Work Details:[details in relation to import goods worked upon during job work] B/E No. & Customs Description Quantity Quanti Bond & BG Value Date Station Of goods Imported ty details Addition in Code of imported consu percentage Import med in export goods
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Descriptio Marks and Sl.No. in Entry the goods n of goods Identificat the No. and in the Bill as per the ion Shipping date of Entry Bill of numbers Bill Entry at the time of import
Whether imported goods used(Y/N)
Date of payment/ debit of duty on importati on
Duty paid at the time of importatio n
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
BILL OF EXPORT FOR GOODS Duplicate I/We claim drawback of Rs. ………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable.
Documents Submitted 1. Invoice 2. Packing List 3. Export License 4.Indent 5.Acceptance of Contract 6. Letter of Credit 7.QC Certificate 8.Any Other Document (specify)
[ [ [ [ [ [ [ [
] ] ] ] ] ] ] ]
1. Name and Address of Bank 2. Account No. 3. DBK Ledger No. Item S.No. of Qty./Wt. Value No. Dbk on which on in Schedule Dbk which S/B claimed Dbk claimed
Rate of Dbk Customs
Excise
Amount of Dbk Customs
Total Dbk
Excise
Total Amount in words: Rupees ………………… Signature of Exporter/CB ‘ALLOWED FOR DESPATCH’
‘LET EXPORT’ Signature of Officer of Customs
Signature of Officer of Customs
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Carrier’s name & Lorry No./Goods Train & Wagon No. may be altered after check with original Entry for Fresh one may be granted to ……………………………... for the portion shutout or not shipped
Handed over to CB./Party Contents Received on Board
Signature of Asstt. Commissoner of Customs Date of Shipment
Date For Carrier Examination Order and Report
Signature of Officer of Customs
Fee Rs.
Received Cashier
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SB III (See regulation 3) BILL FOR EXPORT FOR GOODS Triplicate SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer) Lorry No./Goods Train & Originating From Wagon No.
Place of Delivery
Land Customs Station
Others (specify) Foreign Exchange Details: Authorized Dealer Code
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act Amount
Total Value ( in Rupees)
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Cargo Details: Nature of Cargo No. and kind of packages
Gross Weight Marks & Nos.
Item Level Details: Sl. No. Marks No. and & Nos. kind of packages
Description of Goods
Value (FOB)
Net Weight
PMV (where applicable)
Statistical Code
Scheme Code
Cess
Total Export Duty & Cess Amount (In numbers & words)
Duty payment particular s
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Rate
Amou nt
IGST Details: Whether supply Total amount of IGST paid, Whether supply Details of Bond or meant for export on if applicable meant for export LUT payment of IGST under bond or letter (Y/N) of undertaking without payment of IGST (Y/N) Total Value of Taxable value of supply of Supply of Goods goods
Invoice Nos. Item & Date (Issued Sr. under GST No. Tax Invoice, Credit & Debit Notes Rules 2017)
CTH
Goods description
Value of Supply of Goods
Whether IGST Rate at Amount of Paid (Y/N) which IGST Paid IGST Paid
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Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Item Sl. No. in Item Sl. No. in the Item Sl. No. in the Item Sl. No. in the shipping Bill the shipping shipping Bill shipping Bill shipping Bill Bill
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authoriza Description Export Name and Quantity Whether SION Sl. tion No. of the Export Quantit Description of the of the imported No. in and Date goods and the y inputs consumed inputs or the Sl. No. in the in the consumed indigenou shippi Authorization manufacturing of s ng Export goods Bill and the Sl. No. in the Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Description of Quantity of the shipping the Export Quantity the inputs consumed in the the inputs Bill goods manufacturing of Export consumed goods
SION
D. Job Work Details:[details in relation to import goods worked upon during job work] B/E No. & Customs Description Quantity Quanti Bond & BG Value Date Station Of goods Imported ty details Addition in Code of imported consu percentage Import med in export goods
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Descriptio Marks and Sl.No. in Entry the goods n of goods Identificat the No. and in the Bill as per the ion Shipping date of Entry Bill of numbers Bill Entry at the time of import
Whether imported goods used(Y/N)
Date of payment/ debit of duty on importati on
Duty paid at the time of importatio n
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
BILL OF EXPORT FOR GOODS Triplicate I/We claim drawback of Rs. ………… under Sec. 74/75 of Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, 2017. I/We certify that the export goods are new/used for ……. I/We certify that I/We have compled with the conditions laid down in the said Rules and the conditions subject to which Drawback Rates are applicable.
Documents Submitted 1. Invoice 2. Packing List 3. Export License 4.Indent 5.Acceptance of Contract 6. Letter of Credit 7.QC Certificate 8.Any Other Document (specify)
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1. Name and Address of Bank 2. Account No. S.No. of Item Dbk No. Schedule in S/B
3. DBK Ledger No. Qty./Wt. Value on on which which Dbk Dbk claimed claimed
Rate of Dbk Customs
Excise
Amount of Dbk Customs
Excise
Total Amount in words: Rupees …………………
FOR DEPARTMENT OFFICER Verified that the amount of DBK as
Calculation
Signature of Exporter/CB PRE-RECEIPT FORM Received the sum of Rs.
Total Dbk
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claimed above is admissible subject to description found correct on the basis of physical examination/test etc.
Checked.
…………………………………………... as drawback
REVENUE STAMP
Signature of A.O. & Stamp Comptist ‘LET EXPORT’
Signature of Exporter/CB ‘ALLOWED FOR DESPATCH’
Signature of Officer of Customs Signature of Officer of Customs Claim Pre-audited for Sanction Claimed passed for Rs…………… Inspector(Audit) Supdt./AC Claim Registration No………..Issued Cheque No………..Dated…………. For Rs. ……………………………….(Rupees…………………………….) Dealing Clerk Examination Order and Report
Officer
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SB III (See regulation 3) BILL FOR EXPORT FOR GOODS (EXPORT PROMOTION COPY) SB No. & Date
Customs Station Code
Exporter Name & Address
Buyer Name & Address
Quadruplicate
IEC Code [GSTIN/UIN/PAN etc. as applicable] Customs Broker & License No.
Consignee (if different from Buyer) Lorry No./Goods Train & Originating From Wagon No.
Place of Delivery
Land Customs Station
Others (specify) Foreign Exchange Details: Authorized Dealer Code
RBI Waiver No. & Date, if any
Commercial Invoice Details: Commercial Invoice Nos. & date
Invoice Value
Analysis of Export Value INCOTERM
Nature of Payment
i.
FOB
ii.
Freight
iii.
Insurance
iv.
Commission
v.
Discount
vi.
Other Deductions
Currency of Invoice
Currency
Exchange Rate U/S 14 of Customs Act Amount
Total Value ( in Rupees)
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Cargo Details: Nature of Cargo No. and kind of packages
Gross Weight Marks & Nos.
Item Level Details: Sl. No. Marks No. and & Nos. kind of packages
Description of Goods
Value (FOB)
Net Weight
PMV (where applicable)
Statistical Code
Scheme Code
Cess
Total Export Duty & Cess Amount (In numbers & words)
Duty payment particular s
Export duty related details, if any: Sl. No.
Custom Assessable Export Duty s Tariff Value under Head Sec. 14 of CA Rate Amount
Rate
Amou nt
IGST Details: Whether supply Total amount of IGST paid, Whether supply Details of Bond or meant for export on if applicable meant for export LUT payment of IGST under bond or letter (Y/N) of undertaking without payment of IGST (Y/N) Total Value of Taxable value of supply of Supply of Goods goods
Invoice Nos. Item & Date (Issued Sr. under GST No. Tax Invoice, Credit & Debit Notes Rules 2017)
CTH
Goods description
Value of Supply of Goods
Whether IGST Rate at Amount of Paid (Y/N) which IGST Paid IGST Paid
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Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. No. in the Item Sl. No. in Item Sl. No. in the Item Sl. No. in the Item Sl. No. in the shipping Bill the shipping shipping Bill shipping Bill shipping Bill Bill
B. Advance Authorisation/DFIA [Scheme Code] [details of inputs used for the manufacture of export goods]: Item Authoriza Description Export Name and Quantity Whether SION Sl. tion No. of the Export Quantit Description of the of the imported No. in and Date goods and the y inputs consumed inputs or the Sl. No. in the in the consumed indigenou shippi Authorization manufacturing of s ng Export goods Bill and the Sl. No. in the Authorization
C. Export of Goods in anticipation of issue of an Advance Authorisation: Item Sl. No. in Description of Export Name and Description of Quantity of the shipping the Export Quantity the inputs consumed in the the inputs Bill goods manufacturing of Export consumed goods
SION
D. Job Work Details:[details in relation to import goods worked upon during job work] B/E No. & Customs Description Quantity Quanti Bond & BG Value Date Station Of goods Imported ty details Addition in Code of imported consu percentage Import med in export goods
E. Exports under claim of drawback under section 74: Item Bill of Sl. No. of Descriptio Marks and Sl.No. in Entry the goods n of goods Identificat the No. and in the Bill as per the ion Shipping date of Entry Bill of numbers Bill Entry at the time of import
Whether imported goods used(Y/N)
Date of payment/ debit of duty on importati on
Duty paid at the time of importatio n
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Container Details:[If export cargo is factory stuffed cargo] Sl No. Type of Container Size of Container Container No.
Seal No.
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated…… Signature of Exporter/CB & Date
BILL OF EXPORT FOR GOODS (EXPORT PROMOTION COPY)
Quadruplicate
Verified Railway Receipt No../Lorry Waybill No. ………………………….Dated………………. of ………………………………………………………………………...………………………… issued by For..……………….Cases/Bales/Packages/Containers………………………………………………… ……………………………………………………………………….…………………………………. Desptched per……………………........................................................................................... …… which left on………………………………………………………………………………………… From…………………………………………………………………………………………………… Under Preventive Supervision
Signature of Officer of Customs
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SB IV (See regulation 3) BILL OF EXPORT FOR DUTY FREE GOODS EX-BOND Original Exporter, whether Government or Private
Invoice No. & Date
SB No. & Date Import-Export Code No.[GSTIN/UIN/PAN etc. as applicable] State of origin of goods
Buyer Name & Address Consignee (if different from Buyer)
Deferred Credit [ ] Joint Ventures [ ] Rupee Credit [ ] Others [ ] RBI’s Approval/Cir. No. & Date
Customs Broker LIC No.
Lorry No./Goods Train & Wagon No.
Originating From
Type of Shipment : Outright Sale Consignment Export Others (Specify)
[ [ [
] ] ]
Land Customs Station
Others (specify) Place of Delivery
Exchange Rate U/S 14 of CA
Marks No. & Kind of 2[Statistical Code, Quantity Value & Pkgs. Container Description of Goods, Nos. Nos. and FTP Scheme Code, where applicable] Net Weight Gross Weight Total FOB Value in words Analysis of Export Value Currency Amount Full export value OR where not ascertainable, the value which exporter FOB Value expects to receive on the sale of goods. Freight Currency…………………… Insurance Rate Amount ……………………. Commission Discount Other S. No.
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Deductions Import Particulars of Bonded Goods Bill of Entry No. & Vessels Name and Date Rotation No.
No. of Pkgs.
Bond No. & Date
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….dated…… & Date
Name of Bonded Warehouse
Signature of Exporter/CB
BILL OF EXPORT FOR DUTY FREE GOODS EX-BOND Original DOCUMENTS SUBMITTED 1. Invoice 2. Packing List 3. Indent 4. Acceptance of Contract 5. Letter of Credit 6. QC Certificate
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7.
[
]
Any other (Specify)
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SB IV (See regulation 3) BILL OF EXPORT FOR DUTY FREE GOODS EX-BOND Duplicate Exporter, Private
whether
Government
or
Invoice No. & Date
Import-Export Code No. [GSTIN/UIN/PAN etc. as applicable ] State of origin of goods
Buyer Name & Address
Deferred Credit [ ] Joint Ventures [ ] Rupee Credit [ ] Others [ ] RBI’s Approval/Cir. No. & Date
Customs Broker LIC No.
Lorry No./Goods Train & Wagon No.
Originating From
SB No. & Date
Type of Shipment : Outright Sale Consignment Export Others (Specify)
[ [ [
] ] ]
Land Customs Station Others (specify) Place of Delivery
Exchange Rate U/S 14 of CA
Currency of Invoice
2[Value Marks No. & Kind of 2[Statistical Code, Quantity & Pkgs. Container Description of Goods, Nos. Nos. and FTP Scheme Code, where applicable] Net Weight Gross Weight Total FOB Value in words Analysis of Export Value Currency Amount Full export value OR where not ascertainable, the value which exporter expects to receive on FOB Value the sale of goods. Freight Currency…………………… Insurance Rate Amount ……………………. Commission Discount
S. No.
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Other Deductions Import Particulars of Bonded Goods Bill of Entry No. & Vessels Name and Date Rotation No.
No. of Pkgs.
Bond No. & Date
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)… Public Notice No. ……………………….Dated……
Name of Bonded Warehouse
Signature of Exporter/CB & Date
BILL OF EXPORT FOR DUTY FREE GOODS EX-BOND Duplicate
‘LET EXPORT’
DOCUMENTS SUBMITTED 1. Invoice 2. Packing List 3. Indent 4. Acceptance of Contract 5. Letter of Credit 6. QC Certificate
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7.
[
]
Any other (Specify)
‘ALLOWED FOR SHIPMENT’
Signature of Officer of Signature of Officer of Customs Customs Vessel’s name may be altered after check with original Fee Rs. Entry for Fresh one may be granted to…………………………………………. for the portion shutout or not shipped Received Handed over to CB./Party Signature of Asstt. Commissioner of Customs Cashier Contents Received on Board Date of Shipment Date For carrier Signature of Officer of Customs
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Examination Order and Report
SB IV (See regulation 3) BILL OF EXPORT FOR DUTY FREE GOODS EX-BOND EXPORT PROMOTION COPY Exporter, whether Government or Invoice No. & date SB No. & Date Private
Import-Export Code No.[GSTIN/UIN/PAN etc. as applicable] State of origin of goods
Buyer Name & Address
Customs Broker
LIC No.
Lorry No./Goods Train & Wagon No.
Originating From
Triplicate
Deferred Credit [ ] Joint Ventures [ ] Rupee Credit [ ] Others [ ] RBI’s Approval/Cir. No. & Date Type of Shipment : Outright Sale Consignment Export Others (Specify)
[ [ [
] ] ]
Land Customs Station
Others (specify) Port of Discharge
Exchange Rate U/S 14 of CA
Currency of Invoice
2[Value Marks No. & Kind of 2[Statistical Code, Quantity & Pkgs. Container Description of Goods, Nos. Nos. and FTP Scheme Code, where applicable] Net Weight Gross Weight Total FOB Value in words Analysis of Export Value Currency Amount Full export value OR where not ascertainable, the value which exporter expects to receive on FOB Value the sale of goods. Freight
S. No.
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Insurance Rate Commission Discount Other Deductions Import Particulars of Bonded Goods Bill of Entry No. & Vessels Name and Date Rotation No.
Currency…………………… Amount …………………….
No. of Pkgs.
Bond No. & Date
Name of Bonded Warehouse
Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach the declaration(s) under clause No.(s)……….. Public Notice No. ……………………….Dated……………. Signature of Exporter/CB & Date BILL OF EXPORT FOR DUTY FREE GOODS EX-BOND EXPORT PROMOTION COPY Triplicate Verified Mate’s Receipt No. ……………………………………………………………………………………….. of ……………………………………………………………………………………………………….…………….. Issued by …………………………………………………………………………………………………………….. For ………………………………Cases/Bales/Packages/Containers……..……………………………………. …………………………………………………………………………………………………………………………. Shipped per ………………………………………………………………………………………………………….. Which sailed ………………………………………………………………………………………………………
on
From…………………………………………………………………………………………………………………… Under Preventive Supervision Signature of Officer of Customs