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Amendments in the formats of DTRs, manual Shipping Bills/Bills of Export and manual Bills of Entry – Reg.

The undersigned is directed to say that the formats of DTRs (Daily Trade Returns) for imports as well as exports are being revised by the Directorate General of Foreign Trade, a copy of which is enclosed as Annexure 'A'. The revised format of DTR is to be implemented w.e.f. 1.7.2001. It may be seen from the revised format that in the proposed DTR, the following additional fields are proposed to be incorporated:

Circular No.32/2001-CUS.

31st May, 2001

F.No.434/4/2001-CUS.IV

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Excise & Customs

Sub : Amendments in the formats of DTRs, manual Shipping Bills/Bills of Export and manual Bills of Entry – Reg.

    The undersigned is directed to say that the formats of DTRs (Daily Trade Returns) for imports as well as exports are being revised by the Directorate General of Foreign Trade, a copy of which is enclosed as Annexure ‘A’. The revised format of DTR is to be implemented w.e.f. 1.7.2001. It may be seen from the revised format that in the proposed DTR, the following additional fields are proposed to be incorporated:

(i) whether the exporter/importer is a private entity (P) or a Government entity (G)

(ii) Port code for port of shipment/unloading

(iii) Country of destination/origin code

(iv) Business Identification Number (BIN)

(v) EXIM Scheme Code of each item

(vi) Quantity of export/import in terms of Standard Units (to be implemented after 2-3 years)

(vii) State of origin of the goods for export.

2.     Out of the above-said additional fields in the DTRs, the field for quantity of export/import in terms of Standard Units is to be kept blank in the initial stages till the standard units are notified by the Board. Except for the information regarding quantity of export/import in terms of Standard Units, all other information in the revised formats of DTRs are to be furnished to DGCIS w.e.f. 1.7.2001

3.     For manual documents, the Port Code and Country of Destination/Origin code need not be obtained from the Trade as these are available with the Department and these may be indicated by Departmental Officers in the DTRs. These codes would be based on the UNLOCODES and ISO 3166 two digit country codes which are being circulated separately. However, the following additional information would be required from exporters and importers to enable the revised DTRs formats to be implemented.

Manual Shipping Bills/Bills of Export

(a) Whether the exporter is a private entity (P) or Government (G).

(b) EXIM scheme code for each item in the document, as applicable.

(c) Business Identification Number (BIN).

(d) State of Origin of the goods.

Manual Bills of Entry

(a) Whether the exporter is a private entity (P) or Government (G).

(b) EXIM scheme code for each item in the document, as applicable.

(c) Business Identification Number (BIN).

4.     To collect the above information in respect of import and export from trade the formats of manual Shipping Bills/Bills of Export and manual Bills of Entry have been amended vide notification Nos.27/2001-Cus.(N.T) dated 31.5.2001 and 26/2001-Cus.(N.T), dated 31.5.2001 respectively (copies enclosed).

5.     It may be noted that over and above the amendments to cater to the above requirements for revised DTRs , the opportunity is being taken to make certain other essential amendments in the formats of the manual Shipping Bill/Bill of Export/Bill of Entry. Thus, an additional field has been created for declaring PMV in the Shipping Bills/Bills of Export. This information is presently being asked for as per the declaration filed with the Shipping Bills/Bills of Export. Further certain additional columns have been created in the Bills of Entry for indicating MRP for the packaged products covered by the Standards of Weights & Measures Act or the Rules made thereunder or any other law, and DGFT’s notification No.44(RE-2000)/1997-2002 dated 24.11.2000. As you may be aware these commodities cannot be allowed clearance into the country unless the MRP in India and certain other particulars have been declared on the package. It may further be noted that not all these products are now assessed to C.V. duty based upon MRP. It is only those products where provisions of sub-Section (1) of Section 4A of the Central Excise Act apply and abatement on MRP has been notified for Central Excise duty purposes, that C.V. duty has also to be calculated based upon declared MRP after adjusting abatement – as provided in proviso to Section 3(2) of the CTA, 75. In other cases, even if MRP is required to be declared before customs clearance, CV duty will continue to be calculated as done hitherto – as provided in Section 3(2) of CTA, 75. Taking note of the above after the column 12, columns 12A & 12B have been created and in place of column 13, revised column 13 & 13A incorporated for indicating the value for CV duty purposes in two different situations.

6.     Briefly the changes made are summarized below:

A. Shipping Bill/Bill of Export

6.1     In the formats of the Shipping Bills/Bills of Export, the field relating to “exporter” has been substituted with field “exporter, whether Government or Private”. Thus, the exporters, in addition to details about their name and address, will also have to furnish whether they fall under the Government or Private Sector. The category “Government” here will include all Central Government/State Government Departments and Public Sector Undertakings.

6.2     The field relating to “Import-Export Code No.” in the Shipping Bills/Bills of Export has been substituted with field “Import-Export Code No. and BIN”. The exporters will, thus, have to furnish their Import-Export Code No. as well as PAN based Business Identification No. (BIN) in the Shipping Bills/Bills of Export. (Ministry’s letter F.No.450/121/99-Cus.IV dated 16.12.1999 refers)

6.3     The field relating to “RBI Code No.” in the Shipping Bills/Bills of Export has been substituted with field “State of Origin of Goods”. With this amendment, the exporters will not be required to furnish the RBI Code any longer, but they will have to fill up the  State Code to indicate the State of the Origin of the export goods (eg. Maharashtra, Gujarat, West Bengal etc.). Such codes have already been implemented by the RBI. A list containing State Codes for different States is enclosed as Annexure ‘B’.

6.4    The field relating to “Statistical Code and Description of Goods” in the Shipping Bills/Bills of Export has been substituted with the field “Statistical Code, Description of Goods and EXIM Scheme Code, where applicable”. With this amendment, exporters will have to furnish EXIM Scheme Code in the Shipping Bills. A list of EXIM Scheme Codes for export under different schemes or combination of schemes (as notified in column 11 of Appendix XI of Handbook of Procedures Vol. I 1997-2002 Import & Export Policy) is enclosed as Annexure ‘C’. The Scheme Code shall be indicated in respect of each item covered by a license/EXIM scheme. A code for free shipping bill involving remittance of foreign exchange would be ’00’. For duty free shipping bills not involving any remittance of foreign exchange, no code is required to be indicated. The field relating to “FOB” in the manual Shipping Bills/Bills of Export has been substituted with the field “FOB/PMV, where applicable”. The exporters will, henceforth in addition to FOB, where applicable have to declare present market value (PMV) of the goods in the body of the Shipping Bills/Bills of Export, which is presently being declared by the exporters in the declarations filed with the Shipping Bills/Bills of Export.

B. Bill of Entry 

7.1     In the format of manual Bills of Entry, the field for “Importers Code” has been substituted with field for “Importers Code and BIN”. Thus, the importers, in addition to Importer’s code, will have to declare PAN based Business Identification No. in the Bills of Entry.

7.2     The field relating to “Importers Name and Address” in the manual Bills of Entry has been substituted with field “Importers Name and Address whether Government or Private”. Henceforth, the importers will have to declare their status as to whether they fall under Government or Private Sector. The category “Government” here will include all Central Government/State Government Departments and Public Sector Undertakings.

7.3     Heading in column 6 of the manual Bills of Entry has been amended to include “EXIM Scheme Code, where applicable”. With this amendment, exporters will have to furnish EXIM Scheme Code in the Bills of Entry. A list of EXIM Scheme Codes for import under different schemes or combination of schemes [as notified in column 11 of Handbook of Procedures (App XI) Vol. I Import & Export Policy] (is enclosed as Annexure ‘C’). The Scheme Code shall be indicated in respect of each item covered by a license/EXIM scheme. For imports not involving any specific license/scheme, no code is required to be indicated.

7.4     After column 12 in the manual Bills of Entry, two new columns namely, 12A and 12B have been created for “MRP per unit, if any” and “Amount of abatement, if any” respectively. The declaration of MRP in column 12A in the Bills of Entry is to be made by the importers only in case of import of the packaged goods which are covered by Standards of Weights & Measures (Packaged Commodities) Rules, 1977 read with DGFT notification No. 44(RE-2000)/1997-2002, dated 24.11.2000, and the abatement under column 12B is to be indicated if these goods are those where additional duty of Customs is to be based on MRP after allowing certain notified abatement.

7.5     After column 13 in the manual Bills of Entry, a new column 13A for declaration of value for the purpose of calculation of additional duty of customs has been created to take care of cases where the provision of sub-section (2) of section 4A of the Central Excise Act, 1944 applies. The value to be declared in column 13A is to be arrived at based on MRP and abatements, if any, declared in column 12A and 12B respectively.

8.     The above-said changes may be brought to the notice of all concerned by way of issuance of suitable Public Notice/Standing Orders. Directorate of Systems would be taking necessary action for implementing the revised format of DTR in respect of Bills of Entry/Shipping Bills processed electronically.

9.     Difficulties, if any in implementation of these instructions, may be brought to the notice of the Board.

10.     Kindly acknowledge receipt of this Circular.

Rajendra Singh

Under Secretary to the Government of India

Categories: Custom Duty
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