Customs Continuous Bond Application Indemnity: Fill & Download for Free

Hi PD Bond is always safeguarding (Indemnity) the Indian Government revenue since it is heading to The President of India / Commissioner of Customs . Whenever you clear the cargo /goods on provisional clearance or may be final clearance ,even while Apply for any duty refund with customs . Kindly refer below Customs Notification for details understanding.OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT)JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA,DIST. RAIGAD,MAHARASHTRAhttp://F.NO. EDI-13/02-03 JNCH Date:01/12/2003Standing Order No.81/2003Sub: ICES - Bond Management System � Modifications � reg.Attention of all Officers and Staff Members at Jawaharlal Nehru Custom House is invited to the Bond Management Procedure vide Public Notice No. 6/2002 dated 18.02.2002 regarding centralized Bond Management System. The existing procedure of Bond Management System is modified to the following extent as given below, which will come into effect from 01.12.2003.1 Bond Management SystemThe Indian Customs EDI System (ICES) proposes to introduce Bond Cell, which will be responsible for maintenance of documents related to Bonds, Bank Guarantees and Undertakings. Officers of the rank of DC/AC shall handle the Bonds. The Bond Cell will be responsible for the following:- Registration of Bonds/undertakings, Bank Guarantees, Sureties- Debit and Credit of Bonds for EDI B/Es and Manual B/Es- Closure of Bonds, Bank Guarantees- Enhancements- Issue of recovery notices- Issue of reminders- Generation of MIS reportsAll categories of bonds, including the Revolving / Continuity and the Specific Bonds have to be registered and maintained in the Central Bond Cell. The Appraising Groups will determine the Bond requirements, the type and the amount of bond is to be decided by the Appraising Officer of the Group and approved by the Assistant Commissioner/Deputy Commissioner. However, the system will assist in determining the type of Bond / BG and value. Bond requirement details will be printed on the B/E after the assessment. The details include the type of Bond, amount and the Bank Guarantee.2 Bond Cells(A) The Appraising Groups of Import Commissionerate will handle the following bonds for the Bills of Entry pertaining to Group 1 to 7.Provisional Duty Bond - GeneralTest BondEnd Use Bond / UndertakingProvisional Duty Bond - Project Imports(B) The DC/AC Bond and the Bond Department of Import Commissionerate will handle the following Bonds for imports in Import.Extra Duty DepositTransit BondWarehouse Bond (including Tank licence Bond)100% EOU Bonds (3 in 1 Bonds),Procurement Certificate and Re-ware housing Certificate.The DC bond, will be a nodal officer for all bonds being registered in Jawaharlal Nehru Customs House. The bond department will attend to all kinds of miscellaneous works with respect to all bonds in Jawaharlal Nehru Custom House.3 Registration of BondThe bond module provides for registration of all Bonds / Undertakings, Bank Guarantees, Sureties etc. in the system. The importer shall furnish the following details for registration at Service Centre-II located at New Administrative Bldg., 2ndfloor, A-wing. In case of specific bonds, the Bill of Entry has to be filed first. After the assessment of the B/E the bond details as mentioned below shall be submitted for bond registration: -.Bonds / Undertakings- IEC- Bond Type- Bond Amount *- Revolving / Specific- Date of Bond- Date of Expiry- Date of enforcement- Whether BG Y/N- Surety Y/N- Cash Deposit Y/N- Remarks* for Bonds already executed, the existing balance to be captured as opening balance in the LedgerBG Details- Serial No. (as given by the Bank)- Bank branch code- Bank name- BG amount- BG date- Expiry date of BG- Date of enforcement- RemarksSurety Details- Serial No. ( as given by the party )- Surety Name- Address- Identification particulars of surety (CHA code, Chartered Accountant Registration No. Etc.)- RemarksCash Deposit- Challan No.- Date- Amount- Date of DepositThe bond detail shall be entered in the Service Centre-II. On entry, system will assign a job no. and checklist will be generated. The importers / CHA shall satisfy with the correctness of details in the checklist. The corrections if any shall be made and job shall be submitted.After submission, the job shall be forwarded to AC /DC designated to accept the bond. The importer shall present the original bond documents to the respective designated AC / DC for acceptance.The AC /DC shall observe all the instructions regarding acceptance of bond issued by the Board / Custom House from time to time. After satisfying that the documents submitted are in order & acceptable the AC/DC shall retrieve the bond details on screen by entering the job no., view the entries made in the system. If the information in the system match with the documents & conditions for acceptance of the bonds are satisfied, the AC / DC may accept the bond in the system. The AC/ DC can also make corrections in the system if so required. After acceptance of the bond by AC / DC the bond documents shall be taken by the bond officer / bond clerk of the Appraising Groups/Bond Section. The Bond officer/ Bond clerk after receipt of the Bond / BG / Security etc. shall enter in the system the location of bond storage where the bond documents have to be physically stored. At this stage the system will generate the bond registration No. This Registration Number has to be endorsed on the original documents and also communicated to the importer for their future reference. The original Bond alongwith zerox copy of BG shall be retained in the safe custody of the Appraising Groups/Bond section. The AC/DC incharge of Appraising Groups/Bond department shall monitor the validity/extension of Bond/BG and take enforcement action/cancellation at appropriate time and finalize the same. The original BG shall be detached by the Bond Clerk of Appraising Group/Bond department and sent it to the C.A.O. under proper acknowledgement for safe custody.In case of continuity bond, the bond has to be registered first and then only B/Es have to be filed.4 Bond Registration NumberSystem would maintain a single running Serial No. for all types of Bonds.The present series of numbers will be continued.5 Processing of Bill of Entry (with Bond)5.1 Declaration in theServiceCenterIn case the importer has already registered a Continuity Bond with the Bond Cell, he has to specify the type of Bond and Registration Number in the Service Centre declaration. However, the Bond value and BG amount is determined by the Appraising Officer. If Continuity Bond is not there, no declaration (bond) needs to be given in the Service Centre. Bond details will be printed on the Checklist.In case of EOU Bond already submitted at the Central Excise Commissionerate / Office, the Certificate Number has to be provided. If Certificate Number is declared, EOU bond is not required. At the submission stage, the validity of bond is checked.5.2 AppraisingThe AO has the option to ask for bond as condition of assessment. The following type of Bonds can be opted:Provisional Duty Bond - GeneralTest BondEnd Use Bond / UndertakingTransitProvisional Duty Bond - Project ImportsExtra Duty DepositEOU BondWarehouse BondBE Type `W�: Warehouse Bond is mandatory.EOU Bond: In case of items, where EOU Notification is claimed, EOU Bond or procurement Certificate from Central Excise authorities is mandatory.Provisional assessment: If any of the items is assessed provisionally, the Bond (Provisional or Test) is mandatory.The AO has to specify Type of Bond, Bond Amount, BG%, BG amount, basis for bond amount at the BE level.AC (Group) has to confirm the action of AO. Auditor has no option in respect of bonds. However, he can view the Bond requirements.Bond requirement details:On completion of assessment, the Bond requirement details will be printed on the Assessed Copy of the BE.5.3 AC/DCWhere the Bond has not been executed before assessment, on completion of assessment and payment of duty (wherever required) the importer is required to execute the Bond in respect of the Bill of Entry in question, before goods registration in the Shed. If the Bond has not been executed against the Bill of Entry the goods registration cannot be done.The Importer has to give a written request to AC/DC for debiting the bond against a BE. The importer shall specify the Bond Registration No. BE No. and Date. The AC/DC has to retrieve the Bond and debit the Bond and BG. He/She has the option to view the BE.Before debiting the system will pose the following query:Whether the language of the bond meets the legal requirement of the assessment of the BE.If the amount to be debited is more than the credit balance in the Bond and BG Ledgers, the system will not allow debit and the AC/DC has to raise a query to the Importer for filing fresh bond /BG.The system will not allow goods registration and out of charge, if the debit entry is not made against the BE in the Bond and BG Ledgers.5.4 Bond re-creditThe AC has the option to re-credit value after finalization of assessment.Following entries will be made in the Bond and BG ledgers;- Date of credit- BE No. and Date- Amount credited- Reasons for credit(a) Assessment finalized no recovery(b) Assessment finalized and differential deposited separately.(c) Necessary end use certificate submitted.(d) Re-warehousing certificate submitted.(e) Test results received confirming the goods as declared bythe importer in the BE.(f) Others. (Specify)Bond Ledger FormatBE No.BE DateType of Document (manual or EDI)Debit Amount (Specified by AO)Credit amountDate of debit / creditOfficer Id.6 Debiting of the Bond for manual Bill of entryA continuity or a specific bond shall be accepted & registered in the system. A continuity bond registered in the system can be utilized in respect of an electronic as well as manual bill of entries. For debiting manual bill of entry the bond officer shall select the option of MBE-debit and enter the details of the manual bill of entry and amount of bond / BG etc.. After debiting, a debit slip will be generated which can be printed one copy of slip should be attached with the B/E and other copy given to the importer.In respect of Bills of Entry, where processing has not yet been automated, it would still be possible under the aforesaid Bond Management System to register the bond in the system and utilize it against a manually processed date of entry as per procedure indicated alone in respect of a continuity / revolving bond.7 Changes made in the Processing of Bills of Entry (Warehousing Bill and Provisionally assessed Bills)Consequent upon the introduction of the Bond Management System, changes are made in the processing of Bills of Entry for Warehousing of Imported goods and goods assessed to duty provisionally. The Bills of Entry would be linked to the respective Bonds and the system will maintain an account in this behalf. The procedure for processing of such Bills of Entry is briefly indicated below: -7.1. Warehousing bill of entryFor the Warehousing bill of entry the type of bill of entry should be indicated as �W�. The importer may indicate the bond details if a continuity bond has already been executed in the same manner as has been explained in respect of 100% EOU.The processing of warehousing bill of entry shall continue to be as at present in the respective groups on first come first serve basis.The system at the time of assessment of a Warehousing B/E shall display before the Appraiser the requirement of bond equal to double the amount of duty payable. The appraiser at the time of the assessment can change the bond /BG amounts. Where the bond details have been entered at the time of data entry the same shall be displayed by the system & debit details will be printed on the bill of entry. Where bond has not been debited at the time of data entry of B/E, bond requirement shall be printed along with the print of the bill of entry.The bond shall be registered with the designated bond Officer & debited in respect of a B/E. Unless the bond is debited in the system, bill of entry cannot be registered for examination & out of charge at the shed / docks.7.2 Provisional AssessmentsWhere an item of the bill of entry is assessed provisionally by the Appraiser irrespective of the fact, whether EOU /W/Hg Bill of Entry, PD bond will also be required in addition to the EOU / WHg. Bond. The details of the bond can be entered at the time of data entry as explained for EOU bill of entry. The type of bond for provisional assessment shall be �PD�.The System will indicate sum of the duty assessed provisionally for assistance of the appraiser for determining the amount of bond / BG for debiting. The Appraiser can change the amount of bond and/ or B.G. for debiting.If the bond details have not been entered at the time of data entry, the system will enforce bond. The Appraiser shall specify the amount of bond and bank guarantee. The duty if any assessed shall be deposited with designated bank as usual. The bill of entry will not be registered in the shed / docks for examination & out of charge till the duty is paid and the bond and BG as specified has been debited. The details of bond debit or the bond requirements shall be printed on the provisionally assessed B/E. Details of a debited bond will also be printed on the Importer�s copy and Exchange control copy of Bill of Entry.In case any Cash deposit is required to be taken, the Appraiser can specify the amount of Cash deposit; the Challan for Cash deposit will also be printed with the assessed copy of B/E, which will also be deposited with the designated bank like the duty and fine/penalty.Any difficulties faced in the implementation of the Standing Order may be brought to the notice of the concerned Jt.Commr. / Addl.Commr. of the respective Dept.. For systems related problems, the Joint Commr./Dy. Commr. Of Customs, EDI may be approached.Sd/-(R.SHARMA)COMMISSIONER OF CUSTOMS (IMPORT)JAWAHARLAL NEHRU CUSTOM HOUSEAttested by(B.NALEGAVE)Deputy Commissioner Of Customs (EDI)Encl : As above.APPENDIX - AFORMAT FOR DECLARATION AT SERVICE CENTRE FOR DATA ENTRY1. (a) CHA Licence No. :(b) Name :(c) Address of the CHA :2. Importer Particulars(a) Importer � Exporter Code(IEC) : (b) Branch Serial Number(c) Name of the Importer :(d) Address :3. Type of Importer(Tick) : (a) Government Departments (G)(b) Government Undertakings (U)(c) Diplomatic/UN and itsOrganisations(O)(d) Others (P)4. Authorized Dealer Code ofthe bank :5. Type of Bill of Entry(A) (H) Home Consumption(W) Warehouse(X) Ex-bond(B) (N) Normal Bill of Entry (after filing of IGM and after entry inward)(P) Prior BE (after filing of IGM and before entry inward)(A) Advance Bill of Entry (filed before filing of IGM and before entryinward)(C)HighSeaSale(HSS) : Yes/NoIf yes, high sea seller particulars-(a) Importer � Exporter Code(IEC) :(b) Branch Serial Number :(c) Name of the high sea seller :(d) Address :(D) Section 46 (1) Proviso Case : Yes/No6. Special requests, if any(A) First Check requested : Yes/No(B) Green Channel facility for clearancewithout examination requested : Yes/No(B) Urgent clearance requested againsttemporary documentation (kachcha B/E): Yes/No(D) Extension of time limit requestedunder Section 48 : Yes/NoIf yes, reasons for late filing of BE :-7.PortofShipment:8. Country of Origin :(if same for all goods of the consignment, otherwise declare at the item levelat http://S.No. 39 )9. Country of Consignment :IGM Details10. (a) Import General Manifest (IGM)No./Year :(b) Date of entry inward :11. (a) Master Airway Bill(MAWB) No./Bill of Lading (HBL) No. :(b) Date :12. (a) House Airway Bill No(HAWB)./House Bill of Lading(HBL) No. :(b) Date :13. Marks & Numbers :14. (a) Number of Packages :(b) Type of Package :15. (a) Gross Weight :(b) Unit of weight :16. Additional information for clearance of goods at Inland Container Depots(ICDs)(a) Name of the gateway port :(b) Gateway IGM Number :(c) Date of entry inwards atgateway port :17. Container details, (in case of clearance at ICDs andSeaPorts) wherever applicable------------------------------------------------------------------------------------CONTAINER NO SEAL NO FCL/LCL-------------------------------------------------------------------------------------------------------------------------------------------------------------------------BOND DETAILS18. (a) Whether clearance of imported goods is sought against any type of Bond already registered with customs at the point of import: Yes/No(b) IF YES, particulars of bond : -------------------------------------------------Type of Bond Bond Regn. No.-------------------------------------------------Warehousing (WH)100% EOUs etc. (EO)Provisional Duty (PD)Job-work (JB)------------------------------------------------(c) Details of procurement certificate, if any, from Central Excise Commissionerate.(i) Certificate Number :(ii) Date :(iii) Location code of the Central Excise Office issuing the CertificateCommissionerate :Division :Range :INVOICE PARTICULARS19. Whether Import undermultiple invoices : Yes/NoIf Yes, (a) no of invoices :(b) Total Freight :(c ) Total Insurance :DETAILS OF EACH INVOICE20. (a) Invoice number : (b) Date:21. (a) Purchase Order Number : (b) Date:22. (a) Contract Number : (b) Date:23. (a) Letter of Credit (LC) : (b) Date:Number24. Supplier details(a) Name of the supplier :(b) Address :(c) Country :25. If supplier is not the seller, -(a) name of the seller :(b) Address :(c) country :1. 26. Broker/Agent details:(a) name of the broker/agent :(b) address :(c) country :27. Nature of transaction (Tick)(a)Sale(b)Saleon consignment basis(c) Hire(d) Rent(e) Replacement(f) Gift(g) Sample(h) Other free of cost.28. Terms of Payment (Tick)(a) LC(b) DP/DA(c) SD(d) FOC(e) Others29. Conditions or restrictions, if any, attached to the sale30. Method of valuation applicable :31. (a) Invoice value : (b) Currency:32. Terms of invoice (Tick) : (a) FOB/ (b) CIF /(c) CI / (d) CF33. Freight, Insurance and othercharges :----------------------------------------------------------------------------------------------Rate (%) OR Amount Currency---------------------------------------------------------------------------------------------(a) Freight :(b) Insurance :(c) Loading, unloading andhandling charges[ Rule 9(2)(b)] : 1%(d) Other charges related to thecarriage of goods (eg. daughtervessel expenses, transit/transshipmentcharges etc) :34. Cost and services not included in the invoice value and other miscellaneouscharges :Rate(%) OR Amount Currency(a) Brokerage and commissions :(b) Cost of containers :(c) Cost of Packing :(d) Dismantling, transport andhandling charges at the country of :export or any other country(e) Cost of goods and servicessupplied by buyer :(f) Documentation :(g) Country of Origin Certificate :(h) Royalties and licence fees :(i) Value of proceeds, which accrueto 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 : Yes/NoIf yes,(a) Nature of Discount :(b) Rate (%) or amount :36. Additional charges, if any for : Rate (%) OR Amount (In Rs.) purchase on high seas37. Any other relevant information which has a bearing on value :38. Details of SVB Loading wherever applicable (at Invoice level):(if same for all goods of the consignment, otherwise declare at the item level at http://S.No.39)Whether the buyer & seller are related : Yes/NoIf yes, whether relationship has beenexamined earlier by SVB : Yes/NoIf yes,(a) Ref No :(b) Date :(c) Custom House :(d) Load on : (A) Assessable value (B) Duty(C) Both(e) Loading rate ------------------------------------------------Assessable Value Duty-----------------------------------------------Rate in %age :(f) Provisional (P)/ Final (F) :-----------------------------------------------39. Items of Import:A. Detailed Description of Items:(1) Invoice Serial Number: (2) Actual Invoice NumberItem NoItem DescriptionGeneric DescriptionUnit PriceQuantityUnit of QuantityAccessories,If anyManufac-turer�sNameBrandModel/grade/specificationEnd use ofthe itemCountryof OriginPrevious imports, if anyB/E No.DateUnit ValueCurr-encyCustomHouse1234567891011121314151617B. Classification Details(1) Invoice Serial Number: (2) Actual Invoice Number:Classification DetailsImport Licensing DetailsSVB DetailsItem No.RITCCTHNotn./Sl NoCETHNotn/Sl No.SplAddlDutyNotn/Sl noSIANotn/Sl noSEDNotn/Sl NoTTANotn/Sl No.NCDDutyNotn/Sl noRe-Im-portY/NRSP Per UnitExim scheme code, if anyImport against licence Y/NParaNo/ Year of Exim PolicySVB Ref.No./DateCustom HouseLoadon Assess valueLoad on dutyPrpv(P) /Final (F)12345678910111213141516171819202122C. In case of re-import, Shipping Bill Details.(1) Invoice Serial Number (2) Actual Invoice NumberItem No.ShippingBill No.ShippingBill datePort ofExportInvoice No. ofSBItem Sl. No. in SBPayments made for export on Pro-rata basis (In Rs.)Freight Insurance12345678D Details relating to duty Exemption based on Exim Schemes and Licence particulars.(1) Invoice Serial Number (2) Actual Invoice NumberItem NoAddl Duty Exmpn.RequestedY/NNotification/Langrennski, Alpinski, Sykkel, Fjellutstyr, Klatreutstyr, Fotballsko, Joggesko og Klær.Licence Regn.No.Licence Regn.DateDebit Value (Rs.)DebitQty.UnitItemSl. No. in Licence123456789I enclose herewith the copies of following import documents:(1) INVOICE (2) PACKING LISTNOTE: Where the Invoice contains more than one unit of item and more than one description of items, UNIT PRICE of each item shall be mandatory.DECLARATION:I certify that aforesaid declaration, the documents & the information contained therein is true and correct in all respects.Signature:Name of the Signatory:Name of the Importer/ Authorized Customs House Agent :Date: