IMPORTS :
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1.Can a prior IGM be filed under EDI ?
Yes, a prior IGM can be filed before arrival of the vessel.And the boarding officer has to be approached with the particulars for grant of entry inward in the system.
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2.Once the IGM is filed under EDI, can the details be amended?
Yes, IGM details can be amended with the approval of Asst./ Dy. Commissioner except for the following parameters.
- 1. Vessel Name and Code (Call sign)
- 2. Voyage No.
- 3. Shipping Line Code
- 4. Shipping Agent Code
- 5. Port of Arrival
- 6. GRT & NRT
- 7. Date & Time of Arrival
If the above parameters are required to be amended the IGM has to be cancelled and a fresh IGM has to be filed with correct information.
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3.What happens to the Bills of entry if a IGM is cancelled ?
All the bills of entry corresponding to that IGM will also get cancelled.
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4.Can a prior Bill of Entry be filed in EDI ?
Yes, a prior BE can be filed, assessed and duty can be paid.Once the entry inward is given to the corresponding IGM and if line details (BL. NO,Date and gross wt.) matches with that of BE, the BE will be regularised automatically and gets ready for examination.
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5.Can an Advance Bill of Entry be filed under EDI ?.
Yes, advance BE can be filed and processed. Once entry inward is granted to the vessel, party has to regularise the bill by furnishing the IGM details to the service centre.
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6.What happens if a BE is filed after 30 days from arrival of the vessel?
The bill has to be filed with reasons for delay. On submission, the bill goesto the Asst. Commissioner for Section 48 approval and the BE NO will only be generated after his approval in the system.
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7.Can a single item be assessed under EDI with both merits and duty exemption schemes?.
No, items should be declared in different serial nos. for merit quantity and duty exemption quantity.
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8.Whether amendment of BE details are possible?.
Yes, amendments can be filed for a BE except for the Bill of laiding no and date.If changes are required in the Bl. No and date, a fresh BE has to be filed aftercancellation of the existing BE. Amendment to the Ex-bond bill of entry is alsonot allowed.
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9.What is the procedure for amendment
A request has to be made to the Asst/Dy. Commissioner with details of the amendment and reasons. After his approval, the changes have to enteredin the service centre. Then amendment has to be approved by the appraiser and Asst. commissioner in the system.
Note:If any amendment is carried out on a BE, the bill goes for the reappraisal. -
10.What to do if an amendment is required for a BE for which out of charge is given?.
No amendment in the BE particulars shall normal be allowed after out of charge.An amendment of the BE after out of charge may be allowed as follows.
- a. If the provisions of Sec.149 of the customs Act 1962 have been complied with.
- b. If the request for amendment is made within four months of filing of BE
- c. The permission of the Addl./Dy. Commissioner of customs is obtained and
- d. The importer produces the duplicate as well as the exchange control copy for cancellation before amendment is carried out and fresh print outs are generated
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11.Whether classification/notification benefits can be changed after assessment?
A request has to be made to the Asst/Dy. Commissioner and he may permit the reappraisal in the system. Then the BE goes to appraiser where he can changethe classification or notifications.
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12.What happens if duty is paid for a BE and the duty amount is increased on reassessment ?
The system generates the TR6 Challan for the differential amount. This may be collectedfrom the service centre.
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13.If an importer is unable to pay date after assessment of Home Consumption Bill of Entry whether the BE can be converted to Warehouse Be?
No, it is not possible. The only option available is to warehouse the goods under sec 49 of Customs Act, 1962. The duty already determined at the time of assessment along with interest is to be paid whenever the importer decides to pay the duty.
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14.If the CTH/CETH of the item or the Notification details are declared incorrectly, whether an amendment is required for correcting the same?
No. The assessing officer can change the CTH/CEGTH or the Notification details at the time of assessment.
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15.Whether the IEC No. allotted at our place is valid at other places?
Yes. An IEC number allotted to an applicant shall be valid to all its branch/ division/ units/ factories.
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16.Whether second hand goods can be imported?
All second hand goods are restricted for import. However, import of secondhand capital goods, which are not more than 10 years old are freely importable.