Page 171 - DCOM308_DCOM502_INDIRECT_TAX_LAWS

Indirect Tax Laws

Notes

Task Discuss about Processing of Shipping bill.

(e) Octroi procedure, Quota Allocation and Other certification for Export Goods

43. The quota allocation label is required to be pasted on the export invoice. The allocation
number of AEPC is to be entered in the system at the time of shipping bill entry. The quota
certification of export invoice needs to be submitted to Customs alongwith other original
documents at the time of examination of the export cargo. For determining the validity date of
the quota, the relevant date needs to be the date on which the full consignment is presented to
the Customs for examination and duly recorded in the Computer System. In EDI System at Delhi
Air cargo, the quota information is automatically verified from the AEPC/TEXPROCIL system.
44. Since the shipping bill is generated only after the ‘let export order’ is given by Customs, the
exporter may make use of export invoice or such other document as required by the Octroi
authorities for the purpose of Octroi exemption.
(f) Arrival of Goods at Docks

45. The goods brought for the purpose of examination and subsequent ‘let export’ is allowed
entry to the Dock on the strength of the checklist and other declarations filed by the exporter in
the Service Center. The Port authorities have to endorse the quantity of goods actually received
on the reverse of the Check List.

(g) System Appraisal of Shipping Bills

46. In many cases the Shipping Bill is processed by the system on the basis of declarations made
by the exporters without any human intervention. In other cases where the Shipping Bill is
processed on screen by the Customs Officer, he may call for the samples, if required for confirming
the declared value or for checking classification under the Drawback Schedule. He may also give
any special instructions for examination of goods, if felt necessary.

(h) Status of Shipping Bill

47. The exporter/CHA can check up with the query counter at the Service Center whether the
Shipping Bill submitted by them in the system has been cleared or not, before the goods are
brought into the Docks for examination and export. In case any query is raised, the same is
required to be replied through the service center or in case of CHAs having EDI connectivity
through their respective terminals. The Customs Officer may pass the Shipping Bill after all the
queries have been satisfactorily replied to.

(i) Customs Examination of Export Cargo

48. After the receipt of the goods in the dock, the exporter/CHA may contact the Customs
Officer designated for the purpose present the check list with the endorsement of Port Authority
and other declarations as aforesaid along with all original documents such as, Invoice and
Packing list, AR-4, etc. Customs Officer may verify the quantity of the goods actually received
and enter into the system and thereafter mark the Electronic Shipping Bill and also hand over all
original documents to the Dock Appraiser of the Dock who many assign a Customs Officer for
the examination and intimate the officers’ name and the packages to be examined, if any, on the
check list and return it to the exporter or his agent.

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