2. Export by Air

(Indian Customs EDI System-Exports)

The procedure for export of goods under claim of drawback at the IGI airport is, by and large, the same as for export through ICD, Tughlakabad as detailed at ‘1’ above in this Chapter. Still few aspects of the procedure at IGI airport are explained here.

1. Bank Account

Open a bank account in the New Customs House branch of the Punjab National Bank, IGI, New Delhi to facilitate the electronic transfer of the sanctioned amount of drawback. Unless the exporter furnished in the declaration (Annexure 3) to be filled for export of goods the Account No. in the above mentioned branch, export consignment will not be accepted.

2. Registration

By and large, same procedure for registration as for exports under EDI system at Tughlakabad as detailed at ‘1’ above.

3. Data Entry

File declaration in form at Annexure 3. (Other declarations to be filed when the export goods are presented for examination and ‘Let Export’ order) for data entry at the Service Centre located in the first floor of the Export Terminal, ACU, IGI Airport, New Delhi, against payment of service charges.

4. Check List

After data entry the Service Centre will provide the exporter/his authorized agent with a copy of a check list, reflecting the data entered. The exporter/his agent should scrutinise the check list and satisfy himself/herself that all particulars have been entered correctly. If he/she is satisfied that the particulars have been entered correctly, he/she should sign the check-list and return it to the Service Centre.

5. Submission of SB

After signing the check list and its return to the Service Centre, submit the Drawback SB to the Customs Computer System. Once the Shipping Bill is submitted the Service Centre will intimate the Shipping Bill No. and date to the exporters or his agent who should note it down carefully for future reference. The Service Centre will also return the check list and the declaration to the exporter or his agent with the Shipping Bill No. and date mentioned on each of the documents. It should be noted that no copy of the Shipping Bill would be available at this stage. The Central Registration Unit (CRU) stage will also not apply to Shipping Bills submitted through the Indian Customs EDI System.

The declarations would be accepted at the export service center from 10.00 AM to 4.30 PM. Declarations received upto 4.30 PM will be entered in the computer system the same day.

6. Quota Allocation & Other Certifications for Export Goods

The quota allocation label will be pasted on the export invoice instead of the Shipping Bill. The allocation number of AEPC should be entered in the system at the time of data entry. The quota certification of export invoice should be submitted to Customs alongwith other original documents at the time of examination of the export cargo. The Shipping Bill number should also be indicated on the invoice when goods are presented for examination.

Certification of other agencies involved in export clearance such as Cotton Textile Export Promotion Council, Wildlife Inspection Agency under the Convention on International Trade in Endangered Species (CITES), Engineering Export Development Council, Agricultural Produce Export Development Authority (APEDA), Central Silk Board, DC Handicrafts, Assistant Drug Controller; Archaeological Survey of India should also be obtained on the Export invoice since the Shipping Bill will no longer be available for such preshipment certification.

7. Carting to/Arrival of Goods at Air Cargo Unit

As soon as the shipping bill no. has been allocated by the system, goods may be brought to the air cargo terminal.

The goods brought for the purpose of examination and subsequent ‘let export’ will be allowed entry into the Air Cargo Terminal by Airports Authority of India (AAI) on the strength of the Air Waybill, carting order issued by the Airline/IATA agent and checklist and declaration. The check list and the data entry form should bear the shipping bill no. and date given by the Export

Service Centre. AAI will not insist on production of Shipping Bills to allow the goods into the Air Cargo Terminal. If at any stage subsequent to entry of goods in the Air Cargo Terminal, it is found that the Shipping Bill had not been filed, the exporter and his agent will be solely responsible for the delay in processing the documents for export and any consequent damage/deterioration/pilferage in respect of the export goods. After entry the exporter or his agent will present the goods to AAI in the usual manner, for payment of terminal charges, etc.

The goods should be brought for the purpose of examination and “Let Export” within 7 days of filing of the Declaration in the Export Service Centre. In case of delay, a fresh Declaration would need to be filed in the Export Service Centre.

8. Airlines Warehouse

After payment of terminal charges the exporter or his agent would bring the goods to the concerned airline’s warehouse.

9. Presentation of Goods

Present the goods alongwith check list & Declaration (Annexure 3) the following

1. Declaration in the form at Annexure 4, when the goods are presented at the warehouse for examination and “Let Export”.

2. Declaration (Annexures 1 to 18 as applicable) in terms of the conditions prescribed for grant of drawback against export of various items in General Rules and/or under any particular serial number of the drawback table. The details of the declarations being submitted shall be mentioned in the appropriate column of form at Annexure 3.

3. Exchange Control i.e. GR Declaration (Annexure 5).

4. Modvat Non-availment Declaration (Annexure 6).

If the relevant declarations are not filed alongwith the Shipping Bills, the EDI System will not process the drawback claims. The exporters and CHA’s should, therefore, file the required declarations alongwith the Shipping Bills for immediate processing of their drawback claims.

5. Originals of

(i) Air Waybill

(ii) Invoice

(iii) Packing List’

(iv) Any other relevant document. See under “1” above.

6. Additional Particulars as at Annexure 19.

Also see “GR Procedure” below.

10. Examination

Contact any examining officer designated for the purpose of receipt of goods at the warehouse.

The examining officer will enter the additional particulars and mark the Electronic Shipping Bill and all documents to the Supdt. of the warehouse who will assign an examining officer for the shipment and intimate the officer’s name and the packages to be examined, if any, on the check list and return to the exporter or his agent, No such examination order shall be given unless the goods have been physically brought in the warehouse. The exporter or his agent will get the marked packages detained for examination and the remaining packages of the shipment will be allowed entry into Bonded Area by Airports Authority of India. It may, however, be clarified that Customs may examine all the packages in case of any discrepancy. Examination of seals shall also be carried out before the packages are shifted to the bonded area.

11. Let Export Order

The examining officer will inspect the shipment and enter his report in the system. There will be no need for a written examination report. He will then mark the Electronic Shipping Bill along with all original documents and check list to the Supdt. of the warehouse. If the Supdt. is satisfied that the particulars entered in the system conform to the description given in the original documents and the physical examination, he will proceed to allow “Let Export” for the shipment and inform the exporter or his agent. The check list and the declaration alongwith all original declaration in the Shipping Bill and physical documents/examination report, the superintendent of the warehouse will mark the Electronic Shipping Bill to the Assistant Commissioner of Customs (Exports). He will also forward the physical documents to Assistant Commissioner of Customs (Exports) and instruct the exporter or his agent to meet the Assistant Commissioner for settlement of dispute.

12. Generation of Shipping Bills

After the “Let Export” order is given on the system by the Superintendent of warehouse the exporter or his agent should contact the Service Centre operator stationed at the warehouse to obtain two copies of the Shipping Bill (as opposed to three copies in the manual system for white Shipping Bills). The printers have been deployed in the warehouses as under: -

(i) Air India warehouse.

(ii) Air France warehouse.

(iii) Lufthansa warehouse-to cater to the Lufthansa W/H and B/A Delta warehouse.

(iv) JAL warehouse-to cater to the JAL warehouse and Allied warehouse.

13. SDF Form

The SDF Form, is in lieu of GR form, for exports under EDI System. It is to be submitted in respect of each Shipping Bill, in duplicate. The Customs after verifications/authentication of the SDF, will hand over to the exporter, one copy of SB marked “Exchange Control Copy to which form SDF had been appended for being submitted to the bank (AD).

14. Authentication of Documents

The exporter or his agent should produce both copies of the Shipping Bill and GR form to the Superintendent of the concerned warehouse for signature. The Superintendent should sign and stamp the original copy of the Shipping Bill and the GR form. He will return the second copy of the GR form and the unsigned second copy (E/P copy) of the Shipping Bill to the exporter or his agent. The second copy of the Shipping Bill and the GR form will be authenticated only after the goods have been exported and Export General Manifest is returned from the airline.

15. Payment of Cess and Merchant Overtime (MOT)

For the time being the present manual system in respect of payment of cess and Merchant Over Time (MOT) charges will be continued.

16. Drawal of Samples

Where the Superintendent of Customs orders for samples to be drawn and tested, the Examining Officer will proceed to draw two samples from the consignment and enter the particulars thereof alongwith details of the testing agency in ICES/E system. There will be no separate register for recording dates of samples drawn. Three copies of the test memo will be prepared by the Examining Officer and will be signed by the Examining Officer and Superintendent on behalf of Customs and the exporter or his agent. The disposal of the three copies of the test memo are as follows:

1. Original to be sent alongwith the sample to the test agency.
2. Duplicate Customs copy to be retained with the second sample.
3. Triplicate Exporter"s copy.

Queries

With the discontinuance of the (CRU) Central Registration Unit stage (except for G.R. registry), it is anticipated that there will not be any queries since any doubt can be clarified by the exporter or his agent during examination. However, in a rare case, where the need arises Superintendent which should be confirmed by the Assistant Commissioner of Customs-Exports. The shipping bill will remain pending and cannot be printed till the exporters reply is seen and accepted by the Customs department.

Amendments of SB

In case of any amendments required before the examination of export cargo, an application may be made to Service Centre who will proceed to make the required changes on payment of amendment fee. In case of any amendments required after the examination an application should be made out to the Assistant Commissioner of Customs-Exports. If permission for amendment is allowed by the Assistant Commissioner of Customs then the exporter or his agent may get the amendment done through Service Centre on production of the amendment permission and payment of amendment etc.