GUIDELINES

ANNEXURE-A

APPENDIX - A

GUIDELINES FOR FILING DECLARATION FORM FOR IMPORTS AT SERVICE CENTRE
1.	CHA LICENCE NUMBER	Please write the licence number issued by Customs authorities.
	Field Length: 8 characters MANDATORY FIELD	If the licence number is not registered in the system, please contact DC-EDI for registration. The declaration form will be accepted by the system only after the registration is done. If CHA registration has expired or the licence issuspended/cancelled system will not accept thedocument for submission. Importers who do not want to avail ofthe services of Customs House Agents canfile the document themselves under the category“SELF”. It has to be marked “SELF” on thedeclaration form in this field. If the CHA code given on the declaration form doesnot match with the codes available in the directory,the system will reject the document
	NAME & ADDRESS	Please give the name and complete address ofthe CHA. System will however pick up the data from the directory created at the time of registration. To be verified by the CHA before submission of the check list.
2.	IE CODE NUMBER Field Length: 10 characters MANDATORY FIELD	All Importers/Exporters are allocated a 10 digit Import/Export code by the Director General of Foreign Trade at the time of registration. This information is then transmitted to the Customs System. The system will accept the document only after the IE Code has been received from DGFT in the system. Please note this is a 10 digit numeric number and system will not accept the combination of Alpha-Numeric codes or a code comprising of less or more than 10 digits.
	BRANCH SERIAL NUMBER	If the Importer has more than one address in the system for a particular IE code then please write the Branch Serial Number as registered by DGFT.
	Field length : 4 characters	The invoice should also have the same address. In case of any problem, please contact the office of Director General of Foreign Trade.
	NAME & ADDRESS	Please give the name and complete address of the importer. The PAN based Business Identification Number (BIN) and name and address as communicated electronically by DGFT will be printed on the Bill of Entry by the system. BIN and the name and address of the importer should be verified before submission of checklist.
	DGFT has notified the following Importer/Exporter codes to be used by importers/exporters who are otherwise exempted from obtaining individual IE codes for the purpose of carrying out business of imports and exports (Refer `Handbook of Procedures’ of DGFT for details).
S.NO.	CODE NUMBER	CATEGORIES OF IMPORTERS / EXPORTERS
1	0100000011	All Ministries / Departments of the Central Government and Agencies wholly or partially owned by them.
2	0100000029	All Ministries / Departments of the State Government and Agencies wholly or partially owned by them
3	0100000037	Diplomatic personnel, Consular officers in India and the officials of UNO and its specified agencies.
4	0100000045	Indians returning from / going abroad and claiming benefit under the baggage rules.
5	0100000053	Persons / Institutions / Hospitals importing or exporting goods for their personal use not connected with trade or manufactures or agriculture.
6	0100000061	Persons importing/exporting goods from / to Nepal provided the CIF value of a single consignment does not exceed Indian Rupees 25000/-
7	0100000070	Persons importing/exporting goods from / to Myanmar through Indo-Myanmar border areas provided the CIF value of a single consignment does not exceed Indian Rupees 25000/-
8	0100000088	Ford Foundation
9	0100000096	Importer importing goods for display or use in fairs /exhibitions or similar events under the provisions of ATA carnet.
S.No.	CODE NUMBER	CATEGORIES OF IMPORTERS / EXPORTERS
10	0100000100	Director, National Blood group references laboratory Mumbai or their authorized offices.
11	0100000126 ]	Individuals / Charitable Institutions / Registered NGO’s importing goods, which have been exempted from Custom Duty under the Notification issued by Ministry of Finance for bonafied use by the victims affected by natural calamity.
12	0100000001 *	Importers who are required to obtain an IE Code / BIN from DGFT but have not obtained the same, Bill of Entry to be filed after permission from Deputy/Asst. Commissioner and subject to adjudication by proper officer.
* Not allocated by DGFT
3.	TYPE OF IMPORTER	The type of importers can be categorized in four categories. Please tick the appropriate box depending on the type of Importer.
	a [ ] Government Departments	Applicable for Central and State Government departments and agencies.
	b [ ] Government Undertakings	Applicable for Central and State undertakings.
	c [ ] Diplomatic / UN	Applicable for Diplomatic missions, UN and its Organisations.
	d [ ] Others	All others including private sector.
4.	AUTHORISED DEALER CODE Field length : 7 characters	All bank branches are allocated a branch code by Reserve Bank of India. Please write the AD code of the branch of the Bank through which the foreign exchange is proposed to be or has been remitted to the supplier abroad.
5(A)	TYPE OF BILL OF ENTRY MANDATORY FIELD	Please write the type of Bill of Entry. “H”- for Bill of Entry for Home consumption. “W”- Warehousing Bill of Entry. “X”- for Ex-bond Bill of Entry.
5 (B)	[ ] NORMAL BILL OF ENTRY [ ] PRIOR BILL OF ENTRY [ ] ADVANCE BILL OF ENTRY	Generally a Bill of Entry is filed after the Airlines/Shipping lines file their Import General Manifest in the system after the goods have actually arrived at respective Airport/Docks. This Bill of Entry is classified as “Normal Bill of Entry
	MANDATORY FIELD	You may file your Bill of Entry after the Airline/Shipping Lines has filed their IGMs in the system but the goods have not yet arrived at the Airport/Dock. This Bill of Entry is classified as “Prior Bill of Entry”. This condition will be mainly applicable at sea ports. You may also file your Bill of Entry before the arrival of goods and before the filing of IGMs in the system by Airline/Shipping Line. This Bill of Entry is classified as “Advance Bill of Entry”. At Air Cargo and ICDs only normal or advance Bill of Entry can be filed. Please tick on the appropriate box.
5 (C)	HIGH SEA SALE [ ] Y [ ] N	If Bill of Entry is for goods sold on high seas, please provide the following particulars of the seller at high seas. (1) Importer / Exporter code of high sea seller. (2) Branch Serial number of high sea seller. (3) Name of high sea seller. (4) Address.
5(D)	SECTION 46 (I) Proviso Case [ ] Y [ ] N	If the importer does not have information regarding description, quantity or value of goods etc, please indicate “YES”.
6(A)	WHETHER FIRST: CHECK REQUIRED [ ] Y [ ] N	If the importer desires to verify the goods before payment of duty and therefore first check of goods is requested, please write “YES” else “NO”.
	MANDATORY FIELD IF YES, REASONS THEREOF Field Length: 2000 characters	Please write the reasons for requesting the first check.
6(B)	WHETHER GREEN CHANNEL CLEARANCE REQUIRED [ ] Y [ ] N MANDATORY FIELD	If waiver of examination of goods is requested, please write “YES” else “NO”.
6(C)	KACHCHA BE [ ] Y [ ] N	If Kachcha BE is being filed then write “YES” else “NO”. This type of BE is filed for urgent clearance against temporary documents and applies to clearance of goods notified through a Public Notice.
6(D)	SECTION 48:	If the document is being filed after 30 days of the arrival of the goods, the Bill of Entry attracts provisions of section 48. The system will enquire the reasons for the delay in filing the document. The Bill of Entry number will be allocated only after the Deputy Commissioner grants extension of the time limit and permission on the system to process the document.
	UNDER SECTION 48 [ ] Y [ ] N	If the Bill of Entry attracts the provisions of section 48, please write “YES” else “NO”.
	IF YES, REASONS FOR DELAY Field Length : 2000 Characters	Please write the reasons for the delay. If the period of 30 days has elapsed, it is mandatory to furnish the reasons for delay in the system.
7.	PORT OF SHIPMENT MANDATORY FIELD	Please write the name of the city in which the Airport / Sea port is located. Please do not write the name of the Airport / Sea port or the country’s name.
8.	COUNTRY OF ORIGIN: MANDATORY FIELD	Please write the name of the country where the goods were originated / manufactured. If in a consignment, all goods are not manufactured /originated from the same country, please declare the origin at item level.
9.	COUNTRY OF CONSIGNMENT MANDATORY FIELD	Please write the name of the country from which the imported goods have been consigned / dispatched.
NOTE :- Please fill in the information at S . Nos. 10-15 carefully. The document will not get accepted by the system if any one of the information given in serial numbers 10 to 15 does not match with the information available in the system.
10.	IGM NUMBER	Please write the IGM (Import General Manifest) number.
	Field Length: 5 characters MANDATORY FIELD	The IGM number is allocated by Customs Officer at the time of arrival of the aircraft. In the case of vessel, the IGM number is allocated at the time of its filing. The airlines have to file the IGM at the Service Centre or through the service providers. Please indicate the correct IGM number after verification from the carrier. IGM particulars are validated at the time of submission of checklist and not at the time of data entry. The system will not accept Normal Bill of Entry if corresponding IGM details are not available in the system. Please contact the respective carriers : (i) If IGM is not filed. (ii) To correct any error in IGM details filed by the carrier such as MAWB, HAWB, gross weight, number of packages etc. The carrier has to seek permission from the Deputy Commissioner for amending the information.
	IGM YEAR Field length : 4 characters	Please write the year of IGM i.e. YYYY (Required in case of SEA & ICD Import).
	IGM DATE Field Length: 8 characters MANDATORY FIELD	Please write the date of the IGM i.e. DD/MM/YYYY.
	MULTIPLE IGMS	There may be cases where a single consignment has landed in more than one flight/vessel since the total consignment could not be accommodated in the same flight/vessel. Some packages have arrived in one flight/vessel and the remaining on another flight/vessel. While filing the declaration for such cases, please give IGM details for all flights/vessels by which the consignment has arrived. For multiple IGMs, please write complete details of IGMs, (i) IGM numbers (ii) IGM date (iii) Number of packages in each IGM (iv) Weight given in each IGM
11.	MAWB / BILL OF LADING NUMBER Field Length : 20 Characters	Please write the Master Airway Bill / Bill of Lading number as given by airlines / shipping line. System does not accept MAWB number which is more or less than 11 numeric characters. The MAWB number is entered without any blank or prefix.
	MANDATORY FIELD	Please ensure that the correct MAWB/Bill of Lading number is indicated. In case of normal bill of entry an incorrect MAWB would not enable submission of the Bill of Entry. In case of prior Bill of Entry with incorrect MAWB, the Bill of Entry will not be regularised. Example: The MAWB number 020-6974-7296 will be entered as 02069747296. In case of Bill of Lading , the number of characters can be more or less than 11 alpha numeric characters.
	MAWB DATE Field Length: 8 characters MANDATORY FIELD	Please write the date of the Master Airway Bill i.e. DD/MM/YYYY.
12.	HAWB / HOUSE BILL OF LADING NUMBER Field Length: 20 characters	Please write the House Airway Bill / Bill of Lading number as given by airlines/shipping lines. An incorrect HAWB/house bill of lading number would result in same consequences as indicated in S. No. 11 for incorrect MAWB or Bill of Lading. This number is entered without any blank or prefix. Example: The HAWB number 12-8763 will be entered as 128763.
	HAWB DATE Field Length: 8 characters	Please write the date of the House Airway Bill number i.e. DD/MM/YYYY.
13.	MARKS AND NUMBERS Field Length: 40 characters	Please write the Marks and Numbers, if any, given on the packages for identification of the packages.
14(A)	NUMBER OF PACKAGES	Please write the total number of packages of the consignment
	Field length: 8 characters	For example : 30 boxes.
	MANDATORY FIELD	For multiple IGMs, please write the number of packages of each IGM. Number of packages in the consignments should be correctly indicated. The Bill of Entry will not get submitted if there are any errors in this field.
14(B)	TYPE OF PACKAGES	Please indicate type of packages. For example: boxes, bags, drums.
	MANDATORY FIELD	There is a directory available in the system for type of packages. The types available in the system are given hereunder : Code Description Code Description BDL Bundle BGS Bags BLK Bulk BLO Steel Blocks BLS Bails BOX Boxes BRL Barrel BUL Steel Bulks CAN Cans CAS Cases CRY Carboys CHI Chest CLS Coils COL Collies CON Container CRI Crates CSK Wooden Cases CTN Cartons CYL Cylinder DRM Drums ENV Steel Envelopes FLK Flask FUT Futs HBK Habbuck JAL Jumble Bale JTA Jotta KEG Keggs LOG Logs NGT Ingot PAI Pails PKG Packages PLT Pallets QDS Quads REL Reels SKD Skid & Skidded SLB Slabs Packages TBL Table TIN Tins TRK Trunk UNT Units For multiple IGMs, please write the number of packages of each IGM.

15 (a)	GROSS WEIGHT	Please write the gross weight of the consignment.
	Field length : 9 Characters	EXAMPLE : 657 Kgs
	MANDATORY FIELD	For multiple IGMs, please write the gross weight for each IGM.
15 (b)	UNIT OF WEIGHT	Please write the unit of measure i.e. in KGS
	Field length : 3 Characters MANDATORY FIELD	For multiple IGMs, please write the unit of measure for each IGM.
16.	ADDITIONAL INFORMATION FOR CLEARANCE AT ICDs.
(i)	NAME OF THE GATEWAY PORT Field Length : 3 Characters MANDATORY FIELD	Please write the name of the Gateway port i.e. the port at which the containers were unloaded from the vessel and a Sub Manifest Transhipment Permit (SMTP) was filed for removal of such containers to the ICD.
(ii)	GATEWAY IGM NUMBER Field Length : 5 Characters MANDATORY FIELD	Please give IGM number for the vessel allocated at the gateway port.
(iii)	DATE OF ENTRY INWARDS AT GATEWAY PORT Field Length : 8 Characters MANDATORY FIELD	Please write the date of IGM at the gateway port i.e. DD/MM/YYYY
17.	CONTAINER DETAILS :	Please write details such as :
	Field Length : 11 Characters	(i) Container Number
	Field Length : 10 Characters	(ii) Seal number
	Field Length : 1 Characters	(iii) FCL / LCL (Full container load /Less than Container load )
	MANDATORY FIELD
18.	BOND DETAILS :	If the goods are being cleared against a bond registered with Customs, please provide following details :
	Type of Bond	Bond Regn. No.
	Warehousing (WH) 100 % EOU (EO) Provisional Duty (PD) Job Work (JB)	(20 characters)
		For 100 % EOU (EO) if a certificate has been issued by the Central Excise Authorities then please write the following details of procurement certificate, if any.
	Field length : 30 characters	(i) Certificate number
	Field length : 8 characters	(ii) Date i.e. DD/MM/YYYY
	Field length : 6 characters	(iii) Location code of Central Excise office issuing the certificate. This code will be validated from the directory in the system.
19.	WHETHER IMPORT UNDER MULTIPLE INVOICES : [ ] Y [ ] N	If the import is under multiple invoices then please write :- (i) Number of invoices (ii) Total freight with the currency or rate. (iii) Total insurance with currency or rate. If freight or insurance charges against individual invoices are not available, the system will apportion the total freight/insurance charges towards each invoice depending upon the invoice value.

INVOICE PARTICULARS :

NOTE - 1 :

Please carefully complete the information since the assessment of the consignment is done based on the information given herein.

Please attach a clear copy of invoice along with declaration form. The following vital information should be clearly highlighted in the invoice.

a) Supplier’s name and complete address. The document will not be accepted if the complete address of the supplier is not available on the copy of the invoice.

b) The country of origin should match with the information given in Serial 8 of this Appendix.

c) Item description

To facilitate the data entry of item description, please highlight the essential components of the item description.

There is a provision in the system to accept one entry per invoice for the import of Books and Journals. Please provide the following information for filing such Bill of Entry.

Unit	A/C Unit	Item Description	Inv. Value
1	LOT	Books No. of titles = 50 No. of Books = 200	$500

It may however be noted that once the remote filing of Bills of Entry is permitted universally, titles of the books would need to be mentioned and declaration made as in the case of other commodities.

d) Brand/Model/Grade/Specifications-please indicate these particulars in the relevant columns.

e) Quantity - Self - explanatory

f) Accounting Unit

There is a directory available in system for Accounting Unit. The unit of measure available in the system are given hereunder:

Code	Description	Code	Description
BAG	- Bags	MTS	- Metric ton
BAL	- Bale	MLT	- Mililitre
BOU	- Billion of units	MTR	- Metres
BUN	- Bunches	NOS	- Numbers
BDL	- Bundles	PAC	- Packs
BKL	- Buckles	PCS	- Pieces
BOX	- Box	PRS	- Pairs
BTL	- Bottles	QTL	- Quintal
CAN	- Cans	ROL	- Rolls
CTN	- Cartons	SQY	- Square Yards
CCM	- Cubic centimetres	SET	- Sets
CBM	- Cubic metres	SQF	- Square feet
CMS	- Centimetres	SQM	- Square metres
DRM	- Drums	TBS	- Tablets
DOZ	- Dozen	TUB	- Tubes
GGK	- Great gross	TGM	- Ten gross
GYD	- Gross yards	THD	- Thousands
GRS	- Gross	TON	- Tonnes
GMS	- Grammes	UNT	- Units
KME	- Kilometre	UGS	- US Gallons
KGS	- Kilograms	YDS	- Yards
KLR	- Kilolitre

g) Unit Price

The unit price given in the invoice should be for the Accounting Unit say unit, hundred, per thousand or for the accounting units given above.

NOTE 2 :-

Please furnish information against Serial Numbers 20 to 38 for each invoice on a separate sheet.

20 (a)	INVOICE NUMBER:	Please write the invoice number clearly.
	Field length : 16 Characters	The system accepts maximum 16 characters including blanks, hyphens, slash etc.).
	(MANDATORY FIELD)	EXAMPLE IMP-12-97-98 means total of 12 characters. There is a provision in the system to accept “NIL” invoice number.
20 (b)	INVOICE DATE: Field length : 8 Characters MANDATORY FIELD	Please write the date as mentioned on the invoice i.e. DD/MM/YYYY.
21 (a)	PURCHASE ORDER NUMBER Field length : 20 Characters	Please write the purchase order number issued by the buyer to the seller / supplier .
(b)	DATE Field length : 8 Characters	Please write the date of the above purchase order i.e. DD/MM/YYYY.
22 (a)	CONTRACT NUMBER Field length : 20 Characters	Please write the contract number of the contract entered between the buyer and the seller/supplier.
(b)	DATE Field length : 8 Characters	Please write the date of the above contract i.e. DD/MM/YYYY.
23 (a)	LETTER OF CREDIT NUMBER Field length : 20 Characters	Please write the LC number issued in favour of the seller/supplier.
(b)	DATE Field length : 8 Characters	Please write the date of the above LC i.e. DD/MM/YYYY.
24.	SUPPLIER DETAILS	Please provide the following details of the supplier of the goods abroad:-
	Field length : 35 Characters	(i) Name
	Field length : 105 Characters	(ii) Address
	Field length : 35 Characters	(iii) Country
	MANDATORY FIELD	Please ensure that the above details are the same as given in the invoice.
25.	IF SUPPLIER IS NOT THE SELLER	Please provide the following details of the seller if it is not the supplier :- (i) Name of the Seller (ii) Address (iii) Country
26.	BROKER / AGENT DETAILS	If some broker / agent is associated in the deal then please provide following details about the broker/agent :- (i) Name of the Broker / Agent (ii) Address (iii) Country
27.	NATURE OF TRANSACTION :	Please tick the applicable box depending upon the type of transaction.
	[ ] SALE [ ] CONSIGNMENT (If the goods are sold on consignment basis) [ ] HIRE / RENT [ ] REPLACEMENT [ ] GIFT [ ] SAMPLE [ ] FREE OF COST [ ] OTHER MANDATORY FIELD
28.	TERMS OF PAYMENT	Please tick the applicable box depending upon the terms of payment .
	[ ] LC	Letter of Credit
	[ ] DP / DA	Delivery against payment / acceptance
	[ ] FOC	Free of Charge
	[ ] OTHERS MANDATORY FIELD
29	CONDITIONS ATTACHED WITH SALES (IF ANY) Field length : 200 characters	Please write the conditions, if any attached with sales. If no conditions are attached, please write “NOT APPLICABLE “
30	VALUATION METHOD APPLICABLE	There are seven options available in the system. Please write the one applicable to your Consignment with reference to the Customs Valuation Rules.
	Field length : 100 characters	1. Rule (4) Transaction value 2. Rule (5) Identical Goods value 3. Rule (6) Similar Goods value 4. Rule (7) Deductive value 5. Rule (7A) Computed value 6. Rule (8) Residual Method value 7. Others - Please specify
31 (a)	INVOICE VALUE : Field length : 14 Characters MANDATORY FIELD	Please write the total value of the goods specified in the invoice. The value of the invoice written should be equivalent to the total of item values i.e. unit price X quantities for all items listed in the invoice.
31 (b)	CURRENCY OF INVOICE: MANDATORY FIELD	The directory of exchange rates for standard currency as notified by the Ministry of Finance from time to time under section 14 of the Customs Act 1962 is available in the system. Please write the Currency of Invoice and do not use the codes. EXAMPLE : For French Francs, please write clearly “French Francs” and not FRF. For multiple invoices you can give different currencies such as.: Invoice number XXX - US Dollars Invoice number YYY - UK Pounds. Invoice number ZZZ - Euros For non-specified currency for which exchange rates are not notified by the Ministry of Finance under the said section 14, a bank certificate mentioning the exchange rate of the current date is to be attached. It should read as: Foreign currency 1 = INR XXX
32	TERMS OF INVOICE:	Please tick the applicable box depending upon the terms of invoice.
	[ ] FOB [ ] CIF [ ] CI [ ] CF	There are 4 types of terms :
	MANDATORY FIELD	(1) FOB - Free-on-Board. (The value does not include any other components such as freight, insurance etc.) For FOB invoices, please write the actual freight and insurance charges or in percentage. (2) CIF - There can be two types of CIF invoices : (a) Where the unit price includes the freight and insurance charges. EXAMPLE :   Item Desc. Qty Unit Price Total CIF 1. XXX 10 50 500 In such a case, freight and insurance charges should be shown as NIL. (b) Where the Unit price does not include the freight and insurance charges and these charges are mentioned separately in the invoices. Please write the freight and insurance charges in the designated fields of the declaration form. EXAMPLE :   Item Desc. Qty Unit Price Total FOB 1. XXX 10 40 400 Freight charges = 75 Insurance charges = 25 TOTAL CIF = 500 (3) CF- There can be two types of CF invoices. (a) Where the unit price includes the freight, please write the actual insurance charges or in percentage in the designated field of the declaration form. EXAMPLE :   Item Desc. Qty Unit Price Total CF 1. YYY 10 50 500 (b) Where the unit price does not include the freight charges and are mentioned separately in the invoice, please write the freight charges as mentioned in the invoices in the designated field of the declaration form. EXAMPLE :   Item Desc. Qty Unit Price Total FOB 1. YYY 10 45 450 Freight charges = 50 TOTAL CF = 500 (4) CI - There can be two types of CI invoices. (a) Where the unit prices includes the insurance charges, please write the actual freight charges or in percentage in the designated field of the declaration form. EXAMPLE :   Item Desc. Qty Unit Price Total CI 1. YYY 10 50 500 (b) Where the unit price does not include the insurance charges and are mentioned separately in the invoice, please write insurance charges in the designated field of the declaration form EXAMPLE :   Item Desc. Qty Unit Price Total FOB 1. YYY 10 48 480 Insurance Charges = 20 TOTAL CI = 500

33 (a)	FREIGHT CHARGES : Field length : 13 characters MANDATORY FIELD	Please write the actual freight charges and the currency in which the freight had been paid. If the terms of invoice are either FOB or CI and the actual freight charges are not given on the declaration form, the system will take 20% of the value for assessment purposes. In case of imports by air, if the actual freight exceeds 20% of the FOB value, the system would adopt the freight only as 20% of FOB for levy of duty. If the imports is against a licence, the licence will be debited for the actual CIF value. There is a provision in the system to accept different currencies for freight charges. It also accepts freight charges in percentage.
33 (b)	INSURANCE CHARGES: Field length : 13 Characters MANDATORY FIELD	Please write the actual insurance charges and the currency in which the amount is paid. If the terms of invoice are either FOB or CF and the actual insurance charges are not given on the declaration form, the system will take 1.125 % of the value for assessment purposes. There is a provision in the system to accept different currencies for insurance charges. It also accepts insurance charges in percentage.
33 (c)	LANDING CHARGES RULE 9 (2) (b)	These are loading, unloading and handling charges associated with the delivery of the imported goods at the place of importation and have been fixed at 1 % of CIF value of the consignment in terms of Rule 9 (2) (b) of the valuation rules.
33 (d)	OTHER CHARGES: Field length: 12 Character	Please write any other charges given in invoice along with the currency ( packing, handling, inland freight incurred outside India etc.). Please write the total of all such charges. Do not include landing charges as specified at S.No. 33(c). The value given in “other charges” field is added to total cost for calculating assessable value of the consignment. The other charges get apportioned to all the items of the Bill of Entry.
34.	COST AND SERVICES NOT INCLUDED IN THE INVOICE VALUE	Please write the total expenses incurred on individual services availed of from (a) to (l) if these are not already included in the invoice. This information can also be given in percentage. Please mention the currency in which the expenses are incurred.
	(a) BROKERAGE AND COMMISSION (b) COST OF CONTAINERS (c) COST OF PACKING (d) DISMANTLING, TRANSPORT AND HANDLING CHARGES AT THE COUNTRY OF EXPORT OR ANY OTHER COUNTRY (e) COST OF GOODS AND SERVICES SUPPLIED BY THE BUYER (f) DOCUMENTATION (g) COUNTRY OF ORIGIN CERTIFICATE (h) ROYALTIES AND LICENCE FEES (i) VALUE OF PROCEEDS WHICH ACCURE TO SELLER (j) COST OF WARRANTY SERVICES, IF ANY, PROVIDED BY THE SELLER OR ON BEHALF OF THE SELLER (k) OTHER COSTS OR PAYMENTS, IF ANY, TO SATISFY THE OBLIGATION OF THE SELLER (l) OTHER CHARGES AND PAYMENTS, IF ANY
35.	DISCOUNT , IF ANY [ ] Y [ ] N	Please tick the appropriate box.
	(a) NATURE OF DISCOUNT Field Length : 35 characters	Please mention the nature of discount. (e.g. quantity discount etc.)
	(b) RATE (%) or AMOUNT Field Length : 14 characters	Please write the total amount of discount or give in percentage of the invoice value.
36.	ADDITIONAL CHARGES, IF ANY FOR PURCHASE ON HIGH SEAS	This is applicable only for High Sea Sale consignment. For additional expenses incurred for purchase on High Seas over and above the invoice value. please write the amount or the percentage if the charges are a percentage of the invoice value.
37.	ANY OTHER RELEVANT INFORMATION WHICH HAS A BEARING ON VALUE Field Length : 100 characters	Please give information for expenses incurred on the import of above consignment which has not been included above and can affect the assessable value of the consignment.
38.	DETAILS OF SVB LOADING WHEREVER APPLICABLE (AT INVOICE LEVEL) WHETHER BUYER AND SELLER ARE RELETAED : [ ] Y [ ] N	Please write “YES” if buyer and seller are releated else “NO”.
	IF YES, WHETHER RELATIONSHIP HAS BEEN EXAMINED EARLIER BY SVB	Please write “YES” if any loading has been decided by the Special Valuation Branch of Customs, else write “NO”. The SVB loading is decided on the basis of relationship between the buyer and the seller. There may be some cases where it has been decided by Special Valua tion Branch not to load the value on the basis of declared value by the importer. In such cases, please write “NIL LOADING ”.
	IF YES, PLEASE PROVIDE THE FOLLOWING INFORMATIONS: a) REFERENCE NUMBER Field length : 20 characters	Please write the SVB Reference number.
	b) DATE Field Length : 8 Characters	Please write the date of the SVB reference i.e. DD/MM/YYYY.
	c) CUSTOM HOUSE	Please write the Customs House name, city in which the case was decided.
	d) LOADING ON:	Please tick on the applicable box.
	ASSESSABLE VALUE [ ]	: A - If loading is on assessable value.
	DUTY [ ]	: D - If loading is on duty.
	BOTH [ ]	: B - If loading is both on assessable value and duty.
	e) PERCENTAGE OF LOADING : Field length : 15 Characters	Please write the loading percentage which has been decided by the Special Valuation Branch.
	f) PROVISIONAL OR FINAL:	Please mention “P” if loading is Provisional and “F” if loading is Final.
39.	ITEMS OF IMPORTS : A. DETAILED DESCRIPTION OF ITEMS : 1. ITEM NUMBER	Please write the serial number of the item as given in the invoice.
	2. ITEM DESCRIPTION Field Length : 120 Characters MANDATORY FIELD	In case the item description as given in the invoice is more than 120 characters, please write the essential components of the description of the item.
	3. GENERIC DESCRIPTION Field Length : 60 Characters MANDATORY FIELD	Please write the generic description of the item. This is neither printed on the checklist nor on the bill of entry. It is available on the system to facilitate Appraising Officer to identify the item for classification purposes. This information may be different from what is mentioned in the item description. The item description is printed on the bill of entry.
	4. UNIT PRICE Field Length : 22 Characters (16, 6) MANDATORY FIELD	The unit price given in the invoice should be for the accounting unit. Say unit, hundred, per thousand or for the accounting unit given below. The field can accept upto 6 digits after the decimal point.
	5. QUANTITY Field Length : 15 Characters MANDATORY FIELD	Self explanatory
	6. ACCOUNTING UNIT / UNIT OF QUANTITY	There is a master available in the system for Accounting Unit. The unit of measure available in the system are given hereunder:

Code	Description	Code	Description
BAG	- Bags	MTS	- Metric ton
BAL	- Bale	MLT	- Millilitre
BOU	- Billion of units	MTR	- Metres
BUN	- Bunches	NOS	- Numbers
BDL	- Bundles	PAC	- Packs
BKL	- Buckles	PCS	- Pieces
BOX	- Box	QTL	- Quintal
PRS	- Pairs	ROL	- Rolls
BTL	- Bottles	SQY	- Square Yards
CAN	- Cans	SET	- Sets
CTN	- Cartons	SQF	- Square feet
CCM	- Cubic centimetres	SQM	- Square metres
CBM	- Cubic metres	TBS	- Tablets
CMS	- Centimetres	TUB	- Tubes
DRM	- Drums	TGM	- Ten gross
DOZ	- Dozen	THD	- Thousands
GGK	- Great gross	TON	- Tonnes
GYD	- Gross yards	UNT	- Units
GRS	- Gross	UGS	- US Gallons
GMS	- Grammes	YDS	- Yards
KME	- Kilometre	KGS	- Kilograms
KLR	- Kilolitre

	7. ACCESSORIES, IF ANY	Please write the description and the quantities of accessories to the main item being imported as described in Column 2 of the table and where the value of the accessories is included in the unit price of the main item. This is neither printed on the checklist nor on the bill of entry but will appear on the display unit of Appraising officer to facilitate him to assess the value of the item and to determine whether the accessories are eligible for classification with the main item under the Accessories (Conditions of Exemption) Rules, 1963.
	8. MANUFACTURER’S NAME Field Length : 30 Characters	Please write the name of the manufacturer at item level.
	9. BRAND Field Length : 20 Characters	Please write the brand name, if any, at item level.
	10.MODEL / GRADE / SPECIFICATION Field Length : 20 Characters	Please write the model/grade and give detailed specification of the item.
	11.END USE OF THE ITEM Field Length : 20 Characters	Please write how and where finally the item imported will be used to enable the assessing officer to appropriately assess the goods.
	12. COUNTRY OF ORIGIN	Please write the Country of Origin of each item.
	PREVIOUS IMPORTS IF ANY 13. BILL OF ENTRY NUMBER	Please write the bill of entry number if the same item has been imported earlier.
	14. DATE	Please write the date of the above bill of entry.
	15. UNIT VALUE	Please write the unit value of the item.
	16. CURRENCY	Please write the currency for the above unit value.
	17. CUSTOM HOUSE	Please write the name of the Custom House where the above bill of entry was assessed and the consignment got cleared.
39 (B)	CLASSIFICATION DETAILS : 1. ITEM NUMBER	This information is already given in 39 (A) above ‘detailed description of items’.
	2. RITC CODE Field length : 8 Characters MANDATORY FIELD	Please consult Revised Indian Trade Classification Book published by the Directorate General of Commercial Intelligence & Statistics, Kolkata (2002 version) before writing this code on the declaration form. The system will not accept field length less or more than 8 characters.
	3. CTH CODE Field length : 6 Characters MANDATORY FIELD	Please write the Customs Tariff Heading under which the item is classified. Please consult the Tariff before writing the code.The system calculates Basic Customs Duty based on CTH code. The system will not accept a code which is less or more than 6 characters or a code which is non-existent.
	4. NOTIFICATION NUMBER /YEAR	Please write the notification number/year and relevant serial number, if any, for claiming concessional Basic Customs Duty benefits. The system will do the calculations based on the information given in both the fields.
	Field length : 10 Characters	EXAMPLE :

Serial number	For CTH code	901849
Field length : 10 Characters	Notification number	17
	Year	2001
	Serial number	343a
	be written as :
	CTH	Notin/Yr. Serial no.
	901849	17/2001 Sl. (343a)

5. CETH CODE Field length : 6 Characters MANDATORY FIELD

Please write the Central Excise Tariff Heading under which the item is classified. Please consult the Tariff before writing the code. The system calculates Central Excise Duty based on this code. The system will not accept the code which is less or more than 6 characters or a code which is non-existent. Certain imported goods are not liable to central excise duty under the Central Excise Tariff Act, 1985. However, these goods are liable to excise duties under other Central Acts (such as Medicinal and Toilet Preparation Act, 1955) or are liable to additional duty under section 3(1) of the Customs Tariff Act, 1975. These items have been given 6 digit CETH codes to enable the documents for such goods to be processed on the system. A list of such codes is given in Annexure `A’.

6. NOTIFICATION NUMBER/ YEAR AND SERIAL NUMBER

Please write the notification number /year and relevant serial number, if any, for claiming Central Excise Duty benefits. The system will do the calculations based on information given Notification number/Year in both the fields.

Field length : 10 Characters	EXAMPLE :
Serial number	For CETH code	710140
Field length : 10 Characters	Notification number	12
	Year	1997
	Serial number	4
	be written as:
	CETH	Notin/yr Serial no.
	710140	12/97. Sl. (4)

7 SPECIAL ADDITIONAL DUTY NOTIFICATION NUMBER/YEAR /AND SERIAL NUMBER

All items are subject to 4 % Special Additional Duty. Please write the notification number year and relevant serial number, if any, for claiming Special Additional Duty benefits. The system will do the calculations based on the Notification number/Year information given in both the fields.

Field length : 10 Characters	EXAMPLE :
Serial number	Notification number	19
Field length : 10 Characters	Year	2001
	Serial number	45
	be written as: Notin/yr Serial no.	19/2001 SL(45).
8. SIA ( NOTIFICATION / SERIAL NUMBER)	An additional duty of excise under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 is applicable to specified items of the Customs Tariff. Please write the notification number / year and relevant serial number for claiming exemption from the said duty. EXAMPLE :
	Notification Number	9
	Year	1996
	Serial Number	1
	be written as : 9/96 SL (1)
9. SED ( NOTIFICATION / SERIAL NUMBER)	Special Excise Duty is applicable on items specified in the second schedule of the Central Excise Tariff. Please write the notification number / Year and relevant serial number for claiming exemption from the said levy.
10. TTA ( NOTIFICATION /SERIAL NUMBER)	A duty of excise is also leviable under the Additional Duties on Excise (Textiles and Textile Articles) Act 1978 is applicable to items falling under Custom Tariff head chapters 50 to 63. Please write the notification number / Year and relevant serial number for claiming exemption from the said levy. EXAMPLE :
	Notification Number	18
	Year	1996
	Serial Number	1
	be written as : 18 / 96 SL no. (1)
11. NCD DUTY ( NOTIFICATION / YEAR	Some Items attract additional duty as National Calamity Duty under the Finance Act, 2001. Please write notification number / Year and relevant serial number for claiming exemption from the said levy.
12. RE-IMPORT [ ] Y [ ] N	Please tick the appropriate box.
13. RSP (PER UNIT)	There are a number of items on which additional duty equal to central excise duty is leviable on the basis of Retail Sale Price. Declaration of Retail Sale Price (RSP) is mandatory in such cases. Please refer to notification under section 4 A of the Central Excise Act, 1944.
	NUMBER OF UNITS RSP (Per unit)	Please indicate the Retail Sale Price per accounting unit as indicated in Col. 6 of serial number 39 (A).
IMPORT LICENCING DETAILS 14. EXIM SCHEME CODE :	Please write the EXIM scheme code if applicable. The EXIM codes have been notified by the DGFT in the Handbook of Procedures, a part of EXIM policy. Use the code relevant for the import. The commonly used scheme codes are as follows :-

Code	Scheme Name
06	DEPB-Post Export
07	DEPB - Pre Export
15	Special Import Licence (SIL)
20	JOBBING
21	EOU/EPZ/SEZ

	15. IMPORT AGAINST LICENCE [ ] Y [ ] N	Please tick on the appropriate box. If yes, please give details under head 39 (D).
	16. PARA NUMBER / YEAR OF EXIM POLICY	Please write the Para Number / Year of EXIM Policy applicable to import of goods.
	SVB DETAILS : DETAILS OF SVB LOADING (ITEM LEVEL) [ ] Y [ ] N	If loading is to be done, please write “YES” or else “NO”.
	IF YES, PLEASE PROVIDE THE FOLLOWING INFORMATION :
	17. SVB REFERENCE NUMBER Field length : 20 characters	Please write the SVB Reference number.
	18. DATE	Please write the date of the SVB reference.
	19. CUSTOM HOUSE	Please write the Customs House name, City in which the case was decided.
	20. LOAD ON ASSESSABLE VALUE	If loading is on assessable value then please write “A” and indicate the percentage of loading determined by the Special Valuation Branch.
	21. LOAD ON DUTY	If loading is on duty then please write “D”.
	Field length : 8 Characters	Please write the loading in percentage which has been decided by Special Valuation Branch.
	22. PROVISIONAL OR FINAL:	Please mention “P” if loading is Provisional and “F” if loading is Final.
39. (C)	IN CASE OF RE-IMPORT, SHIPPING BILL DETAILS	If the item is being re-imported, please provide the following details of the Shipping Bill by which the item was exported. If the goods are re-imported after repairs, please indicate this fact in the field for description of import goods.
	1. ITEM NUMBER	This information is already given in 39 (A) above i.e. ‘detailed description of items’.
	2. SHIPPING BILL NUMBER Field Length : 7 Characters	Please write the number of the Shipping Bill by which the item was exported.
	3. SHIPPING BILL DATE Field Length : 8 characters	Please write the date of the above Shipping Bill i.e. DD/MM/YYYY
	4. PORT OF EXPORT	Please write the Port through which the above Shipping Bill was granted let export order.
	5. INVOICE NUMBER OF SB Field Length : 16 Characters	Please write the invoice number by which the item was exported.
	6. ITEM SERIAL NUMBER IN SB Field length : 4 characters	If the number of items in the Shipping Bill were more than one, please write the serial number of the item in the Shipping Bill which is being re-imported.
	7. FREIGHT (IN Rupees) Field length : 14 characters	Please write the proportionate freight amount paid for exporting this item.
	8. INSURANCE (IN Rupees) Field length : 14 characters	Please write the proportionate insurance amount paid for exporting this item.
39. (D)	DETAILS RELATING TO DUTY EXPEMPTIONS BASED ON EXIM SCHEMES AND LICENCE PARTICULARS.
	1. ITEM NUMBER.	This information is already given in 39 (A) above i.e. `detailed description of items’.
	2. ADDITIONAL DUTY EXEMPTION REQUESTED [ ] Y[ ] N	Please tick the appropriate box. Please write “YES“ if additional duty exemption of Excise portion is required under DEPB scheme or any other relevant scheme, else “NO“. If “YES“ then system will debit the duty amount calculated under Central Excise Tariff Head along with the duty calculated under Custom Tarrif head in the DEPB Licence else only the Custom portion will be debited.
	3. NOTIFICATION/ SERIAL NO.	Please write the notification number of the EXIM scheme and its relevant serial number. EXAMPLE : For DEPB Scheme : 034/97 SlNo (1)
	4. LICENCE REGISTRATION NUMBER Field length : 10 Characters	The licence has to be first registered in the system (for DEPB scheme). Please contact Customs DEPB registration section for this purpose. After registration a registration number will be issued to the licence. Please mention this number here.
	5. LICENCE REGISTRATION DATE Field length : 8 characters	Please write the date of registration of the licence in the system i.e. DD/MM/YYYY.
	6. DEBIT VALUE (IN Rupees) Field length : 14 Characters	Please write the debit value (CIF) of the item against which the amount is to be debited from the licence.
	7. DEBIT QUANTITY Field length : 14 Characters	Please write the quantity which will be debited from the licence.
	8. UNIT Field length : 3 characters	Please write the unit of measure of the quantity to be debited. i.e. Kgs, Nos etc. Please note that this unit must be registered against the item in the licence from which the quantity is to be debited (in field 7 above).
	9. ITEM SERIAL NUMBER LICENCE Field length : 4 characters	Please mention the serial number of the item as shown in licence against which the quantity is to be debited.