[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION
(i) OF THE GAZETTE OF INDIA (EXTRAORDINARY)]
GOVERNMENT
OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification
No. 33 /2019-Customs (N.T.)
New Delhi, the
25th April, 2019
G.S.R. (E).—
In exercise of the powers conferred by section 157 read with section 50 of the
Customs Act, 1962 (52 of 1962) and in supersession of the Shipping Bill
(Electronic Integration Declaration) Regulations, 2011, except as respects
things done or omitted to be done before such supersession, the Central Board
of Indirect Taxes and Customs, hereby makes the following regulations, namely:-
1. Short title, application and commencement.
– (1) These regulations may be called the Shipping Bill (Electronic Integrated
Declaration and Paperless Processing) Regulations, 2019.
(2) They shall apply to export of goods from all
customs stations where the Indian Customs Electronic Data Interchange System is
in operation.
(3) They shall come into force on the date of their
publication in the Official Gazette.
2. Definitions. – (1) In these
regulations, unless the context otherwise requires, -
(a) “Act”
means the Customs Act, 1962 (52 of 1962);
(b) “authorised
person” means an exporter or a person authorised by him who has a valid licence
under the Customs Brokers Licensing Regulations, 2018 and includes an employee
of the Customs broker who has been issued a photo identity card in Form G under
the Customs Brokers Licensing Regulations, 2018;
(c) “electronic
integrated declaration” means particulars relating to the export goods that are
entered in the Indian Customs Electronic Data Interchange System;
(d) “ICEGATE”
means the customs automated system of Central Board of Indirect Taxes and
Customs;
(e) “section”
means section of the Act;
(f) “service
centre” means the place specified by the Principal Commissioner or the
Commissioner of Customs, as the case may be, where the data entry of an
electronic integrated declaration, is carried out;
(g) “shipping
bill” means an electronic integrated declaration accepted and assigned a unique
number by the Indian Customs Electronic Data Interchange System, and includes
its electronic records or print outs.
Explanation.
– For the purposes of this clause, the expression “electronic records” shall
have the meaning assigned to it in the Information Technology Act, 2000 (21 of
2000);
(h)
“supporting documents” means the documents in the electronic form or otherwise,
which are relevant to the clearance of the export goods under sections 17 and
50 of the Act, respectively.
(2) Words
and expressions used in these regulations and not defined but defined in the
Customs Act, 1962 (52 of 1962) shall have the meanings as assigned to them in
the said Act.
3. Authorised person to enter, etc. electronic
integrated declaration. – The authorised person shall –
(a)
enter the electronic integrated declaration and upload the supporting documents
on the ICEGATE by affixing his digital signature on the ICEGATE; or
(b) get
the electronic integrated declaration made on the ICEGATE along with the
supporting documents by availing the services at the service centre.
Explanation.
— For the purposes of this regulation, the expression “digital signature” shall
have the meaning assigned to it in the Information Technology Act, 2000 (21 of
2000);
4. Shipping bill when deemed to be filed and
self assessment completed. – The shipping bill shall be deemed to have been
filed and self-assessment completed when, after entry of the electronic
integrated declaration on the ICEGATE or by way of data entry through the
service centre, a shipping bill number is generated by the Indian Customs
Electronic Data Interchange System for the said declaration.
5. Order under section 51 or section 69. –
After the completion of assessment, payment of duty or cess, etc. if any, and
examination of export goods, if so required, an order permitting clearance,
under sub-section (1) of section 51 or section 69 as the case may be, shall be
made and the order under this regulation may be recorded on the ICEGATE and
conveyed electronically to the authorised person, the custodian, and to any
other person(s) designated by the authorised person.
6. Retention of assessed copy of shipping bill
and supporting documents. – The authorised person shall retain, for a
period of five years from the date of presentation of the shipping bill, the
assessed copy of the shipping bill, digital or otherwise, and all supporting
documents in original, which were used or relied upon by him in submitting the
electronic integrated declaration, and shall produce them before Customs
authorities in connection with any action or proceedings under the Act or under
any other law for the time being in force.
7. Generation of authenticated copy of
shipping bill. – An authenticated copy of shipping bill may be generated at
the request of the authorised person if possession of the said copy is required
by him for compliance of provisions of any law for the time being in force.
8. Penalty for contravention, etc. of
regulations. – Any authorised person who contravenes any provision of these
regulations or who fails to comply with any provisions of these regulations
shall be liable to a penalty which may extend to fifty thousand rupees.
[F. No.
450/148/2015-Cus. -IV]
(Zubair Riaz)
Director (Customs)
We have successfully served many reputable clients for Import-Export Data Information Services. Here are some of our clients:
Copyright © 2009 - 2024 www.seair.co.in. All Rights Reserved.