A manufacturer may remove the excisable goods from the factory premises for export under the cover of an undertaking, duly accepted by the proper officer. The assessee may clear the goods under the cover of ARE-1 & Central Excise Seal after proper examination made by the jurisdictional Range Superintendent. The goods so cleared, are then sent to the jurisdictional Inland Container Depot (ICD) for let Export.

The following procedure is prescribed for Export of Containerised Cargo through ICD :-

PRESENTATION OF SHIPPING BILL

The Exporter/CHA will file prescribed copies of Shipping bill.

NOTING

All copies of the Shipping Bill will be presented in the prescribed proforma alongwith all relevant documents in the Noting Section of Export Branch of ICD. In addition to the normal information given in the Shipping Bill, the Exporter should be required to mention the port of Exit. However, at the time of Noting they may not give the container No., if the same is not available with them. But the same should be furnished before the "Let Export" order is given. Each container must have different mark and number.

Processing

The Shipping Bill will be presented together with two copies of G.R.I. form, invoice, packing list, quality certificate (wherever required), contract/buyer’s order etc. to Noting Clerk ICD. After scrutiny, the Noting Clerk will stamp the date of presentation and assign the serial number to the Shipping Bill (separately for each category of Shipping Bill). The Inspector will process the Shipping Bill by conducting usual prescribed checks.

Assessment

The Inspector will pass on the Shipping Bill to Appraiser / Supdt. (assessment). The Appraiser / Supdt. shall complete the assessment by carrying out all necessary checks. Thereafter, the Shipping Bill will besent to Noting Section for detaching original Shipping Bill and G.R.I. Form. After detachment the remaining copies of the Shipping Bill will be returned to the Exporter / CHA who will acknowledge the receipt thereof.

G.R.I. Formalities

The exporter would be required to submit alongwith Shipping Bill a full set of G.R.I. Forms. The assessing officer will verify the full export value of the G.R.I. Forms. The original G.R.I. form shall be retained by the Customs and subsequently forwarded to the Reserve Bank of India. Shipment certificate on the duplicate copy of G.R.I. Form shall be furnished after the Customs examination of the export cargo and sealing of the containers by the proper officer of the Export Shed at ICD. The Exporter / CHA shall be handed over duplicate G.R.I. form which will subsequently be presented to the Bank by the Exporter.

Receipt of Goods in ICD for Export

One copy of the processed Shipping Bill will be presented by Exporter/CHA to the Shed Incharge (Exports) for giving space availability certificate and other formalities. The Manager, will thereafter give carting permission on one copy of the Shipping Bill. The Exporter/CHA after arrival of goods present Shipping Bill to the Goods Arrival Clerk who will make necessary entries about the arrival of goods in the register maintained for the purpose. On receipt of acknowledgement from the Shed Incharge (Exports) that the goods have been received in the shed, Shipping Bill, will be presented to the Appraiser/Superintendent who will give examination order on the prescribed copy of the Shipping Bill.

Examination - I

On receipt of the Shipping Bill the examining officer in the shed will examine the goods in presence of exporter/CHA and will give his examination report. Samples, wherever necessary, will be drawn in presence of exporter/his representative. The examination report will be counter-signed by the Appraiser/Supdt.(Exam) who will also verify the full export value on the G.R.I. Form. The examination report shall be given on the prescribed copy of the Shipping Bill.

Examination - II

After examination, the stuffing of containers will be done only after obtaining permission from the Superintendent (Exports) by the Manager, ICD. The stuffing of containers will be done strictly under Customs supervision. The stuffing sheets will then be prepared and signed by the exporter/representative of the shipping line and jointly signed by shipping line and Shed Incharge.

A complete record of number of shut out packages and the quantities of goods loaded will be recorded on the Shipping Bill after the stuffing of container is done. Thereafter the container will be duly sealed with Customs OTL (One Time Lock) seal. However, in the case of shut out cargo shipping bill will be put up to the Asstt. / Deputy Commissioner of Customs.

After the customs copy of the stuffing sheet is presented to the Superintendent (Exports) he will give the "Let Export" order on all copies of the Shipping Bill. Simultaneously , with the stuffing of the goods in the containers, the exporter will prepare the invoice and container-wise packing list/weight specifications indicating, inter-alia, the number of packages with marks and numbers, description and total quantity/net weight packed in each container alongwith corresponding shipping bill number in as many copies as in which the shipping bill is presented. The Appraiser/Superintendent will certify these details on the invoice/packing list. The export promotion copy of each category of shipping bill and the DEPB copy & DFRC copy in respect of Shipping Bills filed under the respective schemes shall be handed over to the exporter after the "Let Export" order has been given by the Customs Officer and the container has been sealed. The copies will be suitably endorsed by the Customs Officer to the effect that the goods will be transhipped at the gateway port for their destination outside India.

The two transference copies of the shipping bills will be placed in the sealed envelope and handed over to the carrier who will be responsible for producing it alongwith the container to the Customs Officer at the port of exit.

A register is to be maintained by the custodian for the cargo despatched from ICD to the gateway/exit port and a copy thereof submitted to Customs Officers.

The factory stuffing of the export containers will be allowed after seeking permission from the Commissioner of Customs.

At the gateway port the containers will normally be allowed to be exported under preventive supervision on checking the seals without any further examination. However, examination will only be done if the seals of the containers are found to have been tampered with or damaged or on the basis of any information, doubt etc. The preventive officer who will be inspecting the containers, will suitably endorse two transference copies of the shipping bills regarding the fact of shipment.

In token of having allowed shipment, the preventive officer at gateway port would be required to put his dated signatures with full name/office seal.

At the gateway port the steamer agent will also file the export manifest in duplicate. After the shipment of the goods, the concerned officer must send the transference copies of the shipping bills within 24 hours of loading of the goods to the container unit of the Export Department.

Within 24 hours of receipt of the shipping bills the container unit will send a telex regarding the fact of shipment to the ICD, giving reference of the shipping bills number to which it pertains. The container unit shall then despatch one copy of the transference shipping bill and one copy of the export manifest under registered acknowledgement due to the Assistant / Deputy Commissioner of Customs, ICD within 48 hours of their receipt.

The Assistant / Deputy Commissioner of the container unit of the gateway port will ensure that all the shipping bills and manifest have been duly despatched to the ICD and that telexes regarding shipment are also sent to the ICD. The second transference copy of the shipping bill will be retained by the Customs House at the Gateway Port. At the ICD, the export manifest and transference copy of the shipping bill, received from the gateway port, will be co-related with the duplicate copy of the shipping bill and other relevant documents for closure of export manifest and cancellation of bonds, if any. The transference copy of the shipping bill will be filed with the parent EGM. Thereafter, the EGM will be closed after audit. This shall serve as a reference for further action which may be required to be taken in respect of various schemes.

Drawback claims may be filed with the Drawback Section in ICD, within the stipulated period and in the prescribed proforma. The claim will be processed and cheques will be issued at ICD.