Office of the Commissioner of Customs
15
:: OFFICE OF THE COMMISSIONER OF CUSTOMS ::
NEAR AKASHWANI, NAVRANGPURA, AHMEDABAD-380 009.
F.No.VIII/48-08/CUS/T/2007 Dated: 24.07.2007
CUSTOMS PUBLIC NOTICE NO.36/2007.
Sub : Appointment of Village: Valvada, Taluka: Umbergaon, Distt. Valsad as Inland Container Depot (ICD) for Unloading of imported goods and loading of export goods - Procedure thereof.
Attention of All Exporters / Importers / Custom House Agents / Steamer Agents & All others concerned is drawn to Notification No. 65/2007-CUS [N.T.] dated 26.6.2007, issued by the Govt. of India, Ministry of Finance, Department of Revenue, New Delhi, notifying Village: Valvada, Taluka: Umbergaon, Distt. Valsad, as an ICD, under Section 7(1) (aa) of the Customs Act, 1962, for the Unloading of imported goods and Loading of export goods.
2. Consequently, Notification No.6/2007-CC, dated 24.7.2007 has been issued by the Commissioner of Customs, Ahmedabad, under Section 8 of the Customs Act, 1962 specifying the limit of the Customs Area at the said ICD at Village: Valvada, Taluka: Umbergaon, Distt. Valsad, for the purpose of storage and clearance of export / imported cargo. Further, M/s Central Warehousing Corporation [CWC] having their regional office at Mahalaxmi Char Rasta , Opp. Unnati Vidyalaya, Paldi, Ahmedabad-380 007, have been appointed, as the Custodian of the said ICD, vide Notification No.7/2007-CC dated 24.07.2007, issued by the Commissioner of Customs, Ahmedabad.
3. The said ICD, will start functioning with effect from 01.08.2007. The detailed procedure for clearance of imported cargo is prescribed under Part- A. The detailed procedure for clearance of Export cargo is prescribed under Part- B. The Transitional arrangements required due to functioning of ICD Valvada (Umbergaon), with effect from 01.08.2007 are prescribed under Part-C.
PART-A
1. Procedure for import containers at the Gateway Port(s):
1.1 Trans-shipment of containers from the Gateway Ports i,e, Mumbai, Jawaharlal Nehru Port , Kandla , Mundra and Pipavav to ICD, Valvada [Umbergaon], shall be allowed in accordance with the Goods Imported (conditions of transhipment) Regulations, 1995. For Trans-shipment of containers the Steamer Agent shall file a sub manifest (in duplicate) covering the containers meant for ICD, Valvada. The Sub-Manifest which will be filed alongwith main IGM shall indicate all particulars such as International Standard Organization (ISO) identification mark, container number, description of goods and shall bear the endorsement thereon e,g, Full container load (FCL), less than container load (LCL) cargo for clearance at ICD., Valvada. The Steamer Agent will also file trans-shipment application alongwith all the particulars mentioned above to the Commissioner of Customs at the gateway Port in quintuplicate (Five copies). Steamer Agent shall also execute a Bond in the prescribed form to the satisfaction of the Commissioner of Customs at the gateway Port(s) to the re-export the container with the period allowed under Customs notification No. 104/94-CUS dated 16.03.1994 (as amended)
1.2 The import cargo containers, the seals of which are intact to the satisfaction of the Preventive Officer of Customs at the Gateway Port, shall be transported directly from the gateway ports to ICD,Valvada [Umbergaon]. The responsibility for movement of containers from gateway ports, to ICD, Valvada [Umbergaon] shall be of CWC. The Custodian, who shall execute a Continuity Bond in prescribed form, as the Commissioner of Customs at the gateway port may require in respect of the goods to be transshipped. The Customs Authorities at the Gateway Port shall maintain a record of such containers transshipped under the cover of the Continuity Bond.
1.3 The containers to be transshipped shall not be opened normally at the Gateway Port(s) by the Customs authorities in the charge there. However, if there are reasons to believe that the containers have goods other than those declared in the Import General Manifest, or where the seals are found broken or tampered with, the Customs Authorities at the gateway port may open the containers and subject them to such examination as may be deemed necessary. The description and quantity of the goods actually found along with shortage/excess noticed shall be reported to the Deputy/Assistant Commissioners of Customs, ICD, Valvada.
1.4 After the above formalities have been completed and the bond executed by the Custodian i.e. Central Warehousing Corporation has been accepted by the Commissioner of Customs at the gateway port(s), the containers to be trans-shipped to ICD, Valvada [Umbergaon] shall be removed from the Port premises for being loaded in the goods carrier under the supervision of the Customs Preventive Officer. The fact of such loading of containers shall be endorsed by the Preventive Officer on all copies of the Transshipment Permit, one copy of which shall be given to the Steamer Agent, one copy shall accompany the container and third and fourth copies alongwith two copies of the sub-manifest shall be put in the sealed cover and handed over by the Preventive Officer to the representative of CWC. The fifth copy will be kept for record by Customs at the Gateway Port(s) .The CWC will hand over the sealed cover to the Customs Authorities at the ICD, Valvada .The particulars of the Trans-shipment Permit together with the details of the containers shipped, receipt number etc. shall be entered by the Preventive Officer at the Gateway Port(s) in the Register which shall be called “Trans-shipment Container Register “. For this purpose, each dock at Gateway port(s) shall be required to maintain such Register for recording the details of the containers that is permitted to be trans-shipped. This Register alongwith the fifth copy of the Trans-shipment Permit kept for record shall be submitted to the Deputy / Assistant Commissioner of Customs (Container unit) at the Gateway Port for scrutiny.
1.5 On receipt of the copy of the “Sub-manifest” and the Trans-shipment Permit suitably endorsed by the Customs Officers of ICD, Valvada suitable entry shall be made in the records at the Gateway Port(s) referred to in Para 1.4 above. The IGM shall also be closed on the same basis.
2. IMPORT PROCEDURE AT THE ICD, VALVADA [UMBERGAON].
2.1. The Central Warehousing Corporation has been appointed as the Custodian of the goods under Section 45 of the Customs Act, 1962 and will be responsible for custody, storage and handling of the cargo at the ICD Valvada. The CWC will be responsible for custody, storage and handling of the cargo at the ICD Valvada.
2.2. On arrival of container at ICD, Valvada [Umbergaon], the CWC shall give a list of containers in triplicate to the Deputy/ Assistant Commissioner of Customs in-charge of ICD, Valvada [Umbergaon]. At ICD, Valvada the Customs and the Custodian shall jointly examine the seals on the containers received at the ICD vis-à-vis the trans-shipment documents and the report whether the seals are found intact. The Customs Officer at ICD, Valvada verifying the seals and other particulars with reference to the copy of the Trans-shipment Permit from the gateway port(s) shall make suitable endorsements as to the genuineness, intactness etc. of the seals on the Trans-Shipment Permit (TP) copies and all the copies of the list of the containers prepared by the CWC. Thereafter one copy of the Trans-shipment Permit (TP) alongwith Landing Certificate issued by the Customs and one copy of the sub-manifest will be returned to the Deputy / Assistant Commissioner of Customs (Container unit) Gateway Port(s) enable him to dis-charge the liability of the Custodian (CWC) to hand over the container(s) with seal intact at the said ICD, Valvada.
2.3 Whether the seals are found broken or tampered with or the container itself is found damaged / tampered, the Customs officer will endorse a report to this effect on the Trans-shipment Permit as well as on the list of containers and obtain the signature of the Custodian in token of their affirmation of the said fact of the said documents .The container(s) shall then be sealed with the Customs seal by the Customs officer. The Custodian shall be responsible to arrange survey of the cargo in such container(s) immediately in the presence of representative(s) of the importer / CHA/ Custodian / Steamer Agent, and the Customs Officer to find out the intactness of the seal of the container / shortage / excess/ substitution / tampering etc. if any and the same will be recorded and signed by all. In case of any deficiency / shortages of cargo, the Custodian i.e. CWC who have undertaken safe transportation of the cargo from the Gateway Port(s) to ICD shall be responsible for such deficiency, shortage and shall be liable for penalty under Section 116 of Customs Act, 1962, in terms of the Bond executed by them with Customs.
2.4 The CWC is required to maintain a Register in Proforma A (Attached as Annexure- “A” ). The columns in the said Register should be filed up immediately or arrival of containers at the ICD, Valvada. The Register should be shown to the Customs Authorities as and when required.
2.5 The importer / CHA / Steamer Agent shall make a request for seal cutting and destuffing / examination of the containers to the CWC at ICD, Valvada. The CWC will request the Customs Officer at ICD to grant the permission for destuffing on the face of the request letter received from the Importer / CHA / Steamer Agent. The Appraiser / Superintendent at ICD, Valvada will grant the permission for destuffing by making suitable endorsement on the face of the request letter itself received from the Importer / CHA / Steamer Agent and endorsed by CWC. In case no request is made by the Importer, CHA, Steamer Agent, seal cutting and de-stuffing will be arranged by Custodian as per the direction given by the Customs. In case of LCL container the Custodian may destuff the container under the supervision of Customs.
2.6 De-stuffing of the containers shall be carried out in the presence of the Customs Officer, the representatives of Custodian (CWC), the importer / CHA / Steamer Agent after verification of the seal number as per the documents and finding it intact. Then the seal(s) shall be broken in the presence of these representatives. After de-stuffing, de-stuffing sheet will be signed by all these representatives. This sheet shall mention that the seals were found intact the contents in the containers viz. packages, chests, pallets, boxes etc. shall be tallied and the numbers compared with reference to the sub-manifest/ Bill of lading. Shortages / excess if any noticed at the time of de-stuffing shall be recorded and certified by all these representatives and the Customs Officer on both copies of the sub-manifest.
2.7 In respect of LCL and FCL cargo the CWC are required to maintain a Register as prescribed in Proforma B ( Attached as Annexure- “B” ).
2.8 The imported cargo after de-stuffing shall be stacked in the shed / open yard depending of the size and quantity of the cargo, properly segregated, under stack cards giving clear indication as to which lot it belongs to. The Custodian (CWC) shall be wholly responsible for proper stacking and safety of the LCL cargo and will be responsible for any shortages, damages that may occur during the period when the goods are in their custody.
3. IMPORT CLEARANCE PROCEDURE
3.1 Noting of the Bill of Entry and assessment will be done at ICD, Valvada.
3.2 Filling of Bill of Entry
The clearance of goods for home consumption/ warehousing from ICD, Valvada [Umbergaon] shall be on the basis of Bill(s) of Entry in the prescribed form to be filed by the importers/ their authorized Custom House Agents before the Customs Authorities at ICD, Valvada. Each Bill of Entry (B/E) shall be noted against the copy of the sub-manifest. THE ADVANCE NOTING OF THE BILL OF ENTRY SHALL ALSO BE ALLOWED AS PER THE PROCEDURE PRESCRIBED THEREOF. The Bills of Entry shall be accompanied by all necessary documents including original Invoice, Packing List, Bill of Lading, Import Licence/, Declaration under Rule 10 of the Customs Valuation Rules 1988, OGL Declaration, Chartered Engineers Certificate (wherever applicable) etc. once separate set of essential documents like Invoice, Packing List, Bill of Lading, Import Declaration under Rule- 10 of the Customs Valuation Rules, 1988 etc. shall be pasted on the reverse of original Bill of Entry.
3.3 IGM verification , Noting of the Bill of Entry.
The importer/ CHA shall present Bill of Entry alongwith the relevant documents to the Dealing Clerk who will carry out the IGM verification and enter the particulars of IGM in the IGM Register. Thereafter the importer / CHA will hand over the Bill of Entry to the Noting clerk for making necessary entries in the Noting Register.
3.4 Alert and licensing check.
After receiving the Bill of Entry from the Noting Clerk, the Alert Notice Inspector shall immediately do the “Alert Notice Check ” and after satisfying himself that the goods / Importers Licence are not in the suspected category and that the Exchange Rate for imports is in order, shall hand over the Bill of Entry to the Appraiser / Superintendent for appraisement. Generally the assessment shall be through Second Appraisement procedure. However, in certain cases, the Deputy / Assistant Commissioner in charge may order First Appraisement.
3.5 Procedure for Assessment .
In case of first appraisement order by the Deputy / Assistant Commissioner, the examination of goods precede the assessment of Bill of Entry. The Appraiser shall endorse the examination order on the reverse of the Bill of Entry. Thereafter the importer / CHA shall get the goods examined . In case of second appraisement, the Bill of Entry will be assessed on the basis of documents like Invoice , Packing List & Bill of Lading etc. and examination will be done after payment of duty. The Assessing Appraiser will scrutinize all the relevant documents in respect of Imports covered under the Bill of Entry. He will check and authenticate value, classification, notification, rate of duty and importability i.e. ITC Licence. He will then put his full signature on all the four copies of the Bill of Entry as token of having completed the assessment. He will also sign the Contract Invoice, Packing List, Bill of Lading and all other documents like Chartered Engineers Certificate, Catalogue, Drawings etc. relevant for assessment.