An assessee may receive the imported raw material after their clearance from the jurisdictional ICD under the cover of proper Bill of Entry.

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

The containerised goods are allowed to be transhipped from the Gateway Port to the ICD under Section 54 of Customs Act, 1962 in accordance with the provisions of Imported Goods (Conditions of Transhipment) Regulations, 1984. Only such containers are allowed for transhipment as are specifically shown in the relevant Import General Manifest for transhipment. In case containers are to be transhipped, the steamer agent shall file a sub manifest ( in duplicate ) covering the containers meant for ICD. The said sub-manifest along with the main IGM should indicate all particulars such as ISO Identification Marks, Containers No., description of goods and shall bear an endorsement thereon "FCL/LCL Cargo" for clearance at ICD. The Steamer Agent will also file a transhipment application (in quadruplicate) with all particulars as above to the proper officer of Customs at the Gateway Port. The Shipping Companies / Carrier shall also be required to execute a bond undertaking to bear the duty liability on shortages that may occur while the goods are on the high seas and thereafter upto the point of clearance of the containers from ICD. The Assistant Commissioner / Deputy Commissioner concerned would then give permission for transhipment.

The import cargo containers, the seals of which are intact to the satisfaction of the preventive officers of Customs at the Gateway Port, shall be transported by road or rail directly from the Gateway Port to ICD. The responsibility for movement of the containers from Gateway Port to ICD shall be of the Shipping Company, who will arrange such means of transportation as are necessary for the purpose of such movement.

The containers to be transhipped shall normally not be opened. However, if there are reasons to believe that the containers have goods other than those declared in the Import General Manifest, the Customs Authorities at the Gateway Port may open the containers and subject them to such examination as may be deemed necessary. Containers, the seals of which are found to be broken, shall also be subjected to such examination as may be deemed necessary by the Customs Authorities at the Gateway Port.

After the above formalities have been completed, and the bond executed by Shipping Company has been accepted by the Assistant Commissioner / Deputy Commissioner of Customs, the containers to be transhipped to ICD shall be removed from the port premises for being loaded on the trailer/railway racks under the supervision of the Preventive Officer. The fact of such loading of the containers shall be endorsed by the Preventive Officer on all copies of the transhipment permit, one copy of which shall be given to the Steamer Agent. One copy shall be kept for record, one copy for accompany the container and the fourth copy of the transhipment permit alongwith two copies of the Preventive Officer to the Shipping Company. The Shipping Company shall hand- over the sealed cover to the Customs Authorities at ICD. The particulars of the transhipment permit together with the details of the containers shipped, receipt number etc. shall be entered by the Preventive Officer in a register which shall be called "Transhipment Container Register". For this purpose each dock at the Gateway Port shall be required to maintain such a register for recording the details of the containers that are permitted to be transhipped. This register alongwith the copy of the transhipment permit, kept for record, shall be submitted to the Assistant / Deputy Commissioner of Customs (Container Unit).

On the receipt of the copy of the sub manifest and the transhipment permit, suitably endorsed from ICD the liability of Shipping Company, as Transporter/ Carrier, in respect of that consignment shall be discharged and suitable entry shall be made in the record as stated above. The IGM will also be closed on the same basis.

On arrival of the containers at the ICD, the carrier will present a sealed cover containing copy of transhipment permit and copy of sub-manifest to the Customs Officer at ICD. Particulars of containers, seals etc. shall be checked with reference to transhipment permit in the presence of Shipping Company authorities, steamer agents and officer of Customs and the transhipment permit shall be suitably endorsed by them. The Shipping Company will issue the landing certificate and will send the same to the Gateway Port where necessary action with regard to bond submitted by Shipping Company carrier will be taken. The noting of Bill of Entry will be done against the said Customs copy of sub-manifest.

If the seals are found to be broken at the time of examination of the seals of the containers at ICD by the Customs Officer, a survey of the contents of the containers shall be conducted in presence of the Customs Officer, Shipping authorities transporter and representative of the Insurance Company. Shortages, if any, shall be duly recorded and signed by all those present. Shipping Company shall be liable to pay duty on such goods at the rate of prevailing on the date of delivery of import manifest/airport under Section 45(3) of Customs Act, 1962. The penalties shall be recoverable in terms of the Bond.

Shipping Companies are required to maintain a register wherein entries should be filled immediately after arrival of containers at the ICD. They are also required to send a copy thereof to the Customs Authorities for each trailer.

The Manager, ICD will make a request for de-stuffing of the LCL containers to the Customs Officer of ICD. The Customs Officer will grant permission for de-stuffing by making a suitable endorsement on the face of the request letter received from the Manager, ICD.

The de-stuffing of LCL containers will be carried out in the presence of the Customs Officer of ICD, representative of Shipping Company carrier and the representatives of the Importer/CHA if any. After de-stuffing has been completed, the representative of Shipping Company will prepare a de-stuffing sheet, which will be signed by all present. The contents of the containers, viz. Packages/chests/bales/boxes etc. will be tallied and the marks and numbers compared with reference to the sub-manifest and any shortage noticed at that time shall be recorded and certified by the Customs Officer on both copies of the sub-manifest.

However, de-stuffing of FCL containers will be carried out only if required by the Customs Authorities at ICD in the manner described as above.

In respect of LCL and FCL Cargo Carrier are required to maintain a register.

The clearance of goods for home consumption/warehousing from the ICD will be on the basis of Bills of Entry in the prescribed form to be filed by the Importer/CHA agent with the Customs Authorities at ICD. Each Bill of Entry will be noted against the copy of the sub-manifest. The Bill of Entry so filed shall be accompanied by all necessary documents including original invoice and packing list, Bill of Lading, Import License / Letter of Credit, declaration under Rule 10 of the Customs Valuation Rules etc.

Importer/CHA will fill up all the relevant columns of the Bills of Entry. Bill of Entry duly completed in all respects in prescribed manner shall be submitted for IGM Verification alongwith necessary documents such as Delivery orders, Invoice, Packing List, Catalogue, Bill of Lading, Importerdeclaration as to the nature of transaction and relationship with Foreign Supplier and Importer’s Code Number. One separate set of essential documents like invoice, packing list, Bill of Lading, Chartered Engineers Certificate (wherever applicable) and Importer’s declaration etc. will be pasted on the reverse of original Bill of Entry.

IGM Verification and Noting of Bill of Entry

The Importer / CHA will present the Bill of Entry alongwith all the relevant documents at the counter of IGM 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 Noting Clerk for making entries in the Noting Register and, he will put numbering stamp on Bill of Entry and transfer the B/E to Alert Officer for alert check.

Alert and Licensing Check

After receiving B/E from the Noting Clerk, the Alert Inspector will immediately do the alert check and will thereafter hand over the B/E to the Appraiser/Superintendent for appraisement.

APPRAISEMENT

1st Appraisement Cases

In case of Ist appraisement the examination of goods will precede the assessment of Bill of Entry. The Appraiser will endorse the examination order on the reverse of the original Bill of Entry after taking approval from the Assistant / Deputy Commissioner of Customs. Thereafter the importer/CHA will get the goods examined.

EXAMINATION

The Bill of Entry will then be presented to the Appraiser/Supdt. by the importer/CHA for goods examination. The seal of the container will be cut in presence of Inspector of Customs and Shipping Company Authorities. This will be done only after verification of the seal with Bill of Lading and Bill of Entry by Inspector of Customs. Thereafter the examination will be conducted by the examining staff who will endorse examination report on the original copy of Bill of Entry. The importer/CHA will then present the Bill of Entry to the Appraising Officer for assessment.

DETACHMENT OF BILL OF ENTRY

The Detach Clerk after having received the finalised Bill of Entry will hand it over to importer/CHA for payment of duty.

DUTY PAYMENT

The importer/CHA after having received the assessed Bill of Entry from the Detach Clerk, will pay the duty in the designated bank after getting TR-6 Challan signed by the said dealing assistant (Detach Clerk) who will ensure that the duty is paid within interest free period under Section 47 of the Customs Act, 1962 or challan for due interest and bank drafts for the same is produced. The duty paid Bill of Entry will be deposited at the counter of the said dealing assistant (Detach Clerk) for cancellation of Challan. At this stage the original Bill of Entry will be taken and entered in a register giving back the remaining copies to the importer/CHA who will take it to Import Shed.

OUT OF CHARGE

Before giving out of charge order the examining officer will ensure that the gate pass is prepared and the details thereof are endorsed on the duplicate copy of Bill of Entry. He will recommend out of charge after ensuring that all formalities have been completed as per Appraising Manual. The Shed Appraiser/Supdt. will endorse order for out of charge on the duplicate copy of Bill of Entry. Thereafter the duplicate Bill of Entry will be detached by the examining officer and he will give one copy of the gate pass to the importer/CHA who will submit the gate pass duly signed by the shed Appraiser/Supdt. to the carrier for delivery of the goods. Carrier after observing all required formalities at their end will give delivery of the goods on their gate pass. After giving full delivery of goods Shed Appraiser/Supdt. will send the duplicate copy of the Bill of Entry to the Detach Clerk. The Detach Clerk will then match original and duplicate copies of Bill of Entry and after matching the Bill of Entry he will forward the same to Manifest Section within 02 days.

GATE CLEARANCE

Before effecting final clearances from the gate, the Importer /CHA will present the goods alongwith B/E, gate pass prepared by Carrier to the Gate Duty Officer. The Gate Officer will then verify the goods with reference to the Bill of Entry and the Gate pass prepared by Carrier. He will retain one copy of the gate pass and endorse clearance of goods on the duplicate copy of Bill of Entry. He will also endorse gate pass No. on the duplicate copy of the Bill of Entry.

2nd APPRAISEMENT

In the 2^nd appraisement the procedure will remain the same except that examination of the goods will take place after assessment and the examination report shall be endorsed on the duplicate copy of B/E. In case of 2^nd appraisement, after payment of duty the importer/CHA will get the seal of the container cut in presence of Inspector of Customs and Shipping Company authorities. The examination of goods will be conducted after having verified the seal by the Inspector of Customs. If every thing is found in order, the goods will be given out of charge.

MOVEMENT OF EMPTY CONTAINERS OUT OF ICD

As regards empty containers, monitoring will be done only at gateway ports. Container Leasing Companies, Shipper/Steamer agents will be responsible for producing proof of export of containers at gateway port for cancelling the bonds executed in respect of empty containers.

CLOSURE OF SUB-MANIFEST

After all the goods covered under the sub-manifest are cleared, the same will be closed on the basis of the receipt of Bills of Entry.