Notification No. 25 /2019-Customs (N.T.)

Transcription

1 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) (THE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification 25 /2019-Customs (N.T.) New Delhi, 25 th March, 2019 G.S.R (E).- In exercise powers conferred by section 157 read with sections 50 and 60 Customs Act, 1962 ( ), Board hereby makes following regulations to amend Shipping and Exports (Forms) Regulations, 2017, namely :- 1. Short title and commencement. (1) These regulations may be called Shipping and Export (Forms) Amendment Regulations, (2) They shall come into force on date ir publication in Official Gazette. 2. In Shipping and Export (Forms) Regulations, 2017, under regulation 2, for Form SBI and under regulation 3 for Form III, following Forms shall be substituted, namely :- Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Original SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License

2 Consignee (if different from Buyer) Pre-Carriage by Vessel/Flight Port Loading Place Receipt by Pre- Carrier Rotation Port Discharge/Country Discharge Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details:[To be provided separately for each Invoice] Commercial Invoice Nos. & date INCOTERM Nature Payment Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Analysis Export Value Currency Amount i. FOB ii. iii. iv. Freight Insurance Commission v. Discount vi. Or Deductions Total Value ( in Rupees)

3 Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Qua ntity Cod e Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. Mark s & Nos. and kind packages Description Goods U Q C Quant ity U n it V a l u e Total Value PMV (Where applicabl e) Statistical Code Scheme Code Total Export duty related details, if any: Sl. Custom s Tariff Head Assessable Value under Sec. 14 CA Export Duty Cess Total Export Duty & Cess Amount (In numbers & words) Duty payment particulars

4 R at e Amount R at e Amount IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017) Item Sr. CTH Goods descri ption Value Supply Goods Wher IGST (Y/N) Whe r Compe nsation Cess (Y/N) Rate at which IGST Rate at which Com pensa tion Cess Amou nt IGST Amo unt Com pens ation Cess Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. in shipping Wher Export is third party Export IEC[GSTI N/UIN/PA N etc] manufactur er in case third Authorization and Sl. Export item as per Export Item list in Authorization

5 Party Export B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Authorizati on and Description Export and Sl. in Authorizati on Exp ort Qua ntity Name and Description inputs consumed in manufacturin g Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation: Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturi ng Export Quantity inputs consumed SION D. Job Work Details:[details in relation to import worked upon during job work ]

6 B/E & Customs Station Code Import Description Of imported Quant ity Impor ted Quantit y consum ed in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descrip tion as per Entry Mark s and Identi ficati on numb ers at time impor t Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation Container Details:[If export cargo is factory stuffed cargo] Sl Type Container Size Container Container Seal

7 Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & SHIPPING BILL FOR EXPORT OF GOODS Original DOCUMENTS SUBMITTED 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4. Indent [ ] 5. Acceptance Contract [ ] 6. Letter Credit [ ] 7. QC Certificate [ ] 8. Port Trust Document [ ] 9. Any or (Specify) [ ] Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Duplicate SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable]

8 Exporter Name & Address Buyer Name & Address Customs Broker & License Consignee (if different from Buyer) Pre-Carriage by Vessel/Flight Port Loading Place Receipt by Pre- Carrier Rotation Port Discharge/Country Discharge Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Nos. & date Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Total Value ( in Rupees) Analysis Export Value Currency Amount INCOTERM i. FOB ii. Freight

9 Nature Payment iii. Insurance iv. Commission v. Discount vi. Or Deductions Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. Ma rks & No s. and kind packag es Descri ption Goods UQC Quant ity U nit V al ue Total Value PMV (Where applicable) Statistical Code Scheme Code Total Export duty related details, if any:

10 Sl. Cust oms Tari ff Hea d Assessable Value under Sec. 14 CA Rat e Export Duty Cess Total Export Duty & Cess Amount (In numbers & words) Amount R at e Amount Duty payment particulars IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017) Item Sr. CTH Goods descript ion Value Supply Goods Wher IGST (Y/N) Whe r Compen sation Cess (Y/N) Rate at which IGST Rate at which Comp ensati on Cess Amount IGST Amoun t Compe nsation Cess Export Scheme/Job Work /Re-export Details:

11 A. EPCG Scheme [Scheme Code]: Item Sl. in shipping Wher Export is third party Export IEC[GSTIN /UIN/PAN etc] manufacture r in case third Party Export Authorization and Sl. Export item as per Export Item list in Authorization B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Authori zation and Description Export and Sl. in Authorizati on Expor t Quant ity Name and Description inputs consumed in manufacturin g Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation: Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturi ng Export Quantity inputs consumed SION

12 D. Job Work Details:[details in relation to import worked upon during job work ] B/E & Custo ms Station Code Import Description Of imported Quantit y Import ed Quantit y consum ed in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descripti on as per Entry Mark s and Identi ficati on numb ers at time impor t Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation Container Details:[If export cargo is factory stuffed cargo]

13 Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & SHIPPING BILL FOR EXPORT OF GOODS Duplicate I/We claim drawback Rs. under Sec. 74/75 Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, I/We certify that export are new/used for. I/We certify that I/We have compled with conditions laid down in said Rules and conditions subject to which Drawback Rates are applicable. Documents Submitted 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4.Indent [ ] 5.Acceptance Contract [ ] 6. Letter Credit [ ] 1. Name and Address Bank 7.QC Certificate [ ] 8.Port Trust Document [ ] 2. Account 3. DBK Ledger 9.Any Or Document (specify) [ ] Item Qty./Wt. on which Value on Rate Dbk Amount Dbk Total Dbk

14 in S/B S. Dbk Schedule Dbk claimed which Dbk claimed Customs Excise Customs Excise Total Amount in words: Rupees Signature Exporter/CB LET EXPORT Signature Officer Customs ALLOWED FOR SHIPMENT Signature Officer Customs Vessel s name may be altered after check with Fee Rs. original Entry for Fresh one may be granted to. For portion shutout or not shipped Received Handed over to CB./Party Signature Asstt. Commissoner Customs Cashier Contents Received on Board Shipment Vessel Signature Master Signature Officer Customs Examination Order and Report Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS Triplicate

15 SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License Consignee (if different from Buyer) Pre-Carriage by Vessel/Flight Port Loading Place Receipt by Pre- Carrier Rotation Port Discharge/Country Discharge Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Nos. & date Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Total Value ( in Rupees)

16 Analysis Export Value Currency Amount INCOTERM Nature Payment i. FOB ii. Freight iii. Insurance iv. Commission v. Discount vi. Or Deductions Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. Ma rks & No s. and kind packag es Descri ption Goods UQ C Quantit y U nit V al ue Total Value PMV (Where applicable) Statistical Code Scheme Code

17 Total Export duty related details, if any: Sl. Cust oms Tari ff Hea d Assessable Value under Sec. 14 CA Rat e Export Duty Cess Total Export Duty & Cess Amount (In numbers & words) Amount R at e Amount Duty payment particulars IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017) Item Sr. CTH Goods descripti on Value Supply Goods Whet her IGST (Y/N) Whe r Compe nsation Cess (Y/N) Rate at which IGST Rate at which Comp ensati on Cess Amount IGST Amoun t Compe nsation Cess

18 Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. in shipping Wher Export is third party Export IEC[GSTIN/ UIN/PAN etc] manufacturer in case third Party Export Authorization and Sl. Export item as per Export Item list in Authorization B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Authori zation and Description Export and Sl. in Authorizati on Expor t Quant ity Name and Description inputs consumed in manufacturin g Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation:

19 Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturi ng Export Quantity inputs consumed SION D. Job Work Details:[details in relation to import worked upon during job work ] B/E & Custo ms Station Code Import Description Of imported Quantit y Importe d Quantit y consum ed in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descripti on as per Entry Mark s and Identi ficati on numb ers at time Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation

20 impor t Container Details:[If export cargo is factory stuffed cargo] Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & SHIPPING BILL FOR EXPORT OF GOODS Triplicate I/We claim drawback Rs. under Sec. 74/75 Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, I/We certify that export are new/used for. I/We certify that I/We have compled with conditions laid down in said Rules and conditions subject Documents Submitted 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4.Indent [ ] 5.Acceptance Contract [ ] 6. Letter Credit [ ]

21 to which Drawback Rates are applicable. 1. Name and Address Bank 7.QC Certificate [ ] 8.Port Trust Document [ ] 9.Any Or Document (specify) [ ] 2. Account 3. DBK Ledger Item in S/B S. Dbk Schedule Qty./Wt. on which Dbk claimed Value on which Dbk claimed Rate Dbk Amount Dbk Total Dbk Customs Excise Customs Excise Total Amount in words: Rupees Signature Exporter/CB FOR DEPARTMENT OFFICER Verified that amount DBK as claimed above is admissible subject to description found correct on basis physical examination/test etc. Calculation Checked. PRE-RECEIPT FORM Received sum Rs.... as drawback Signature A.O. & Stamp Comptist REVENUE STAMP

22 Signature Exporter/CB LET EXPORT ALLOWED FOR SHIPMENT Claim Pre-audited for Sanction Inspector(Audit) Signature Officer Customs Signature Officer Customs Claimed passed for Rs Supdt./AC Claim Registration No..Issued Cheque No..d. For Rs..(Rupees.) Dealing Clerk Officer Examination Order and Report Form SB I (See regulation 2) SHIPPING BILL FOR EXPORT OF GOODS (EXPORT PROMOTION COPY) Quadruplicate SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License

23 Consignee (if different from Buyer) Pre-Carriage by Vessel/Flight Port Loading Place Receipt by Pre-Carrier Rotation Port Discharge/Country Discharge Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Nos. & date Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Total Value ( in Rupees) Analysis Export Value Currency Amount INCOTERM Nature Payment i. FOB ii. Freight iii. Insurance iv. Commission v. Discount vi. Or Deductions

24 Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. M ar ks & N os. and kind packag es Descri ption Goods UQ C Quantit y U n it V al u e Total Value PMV (Where applicable) Statistical Code Scheme Code Total Export duty related details, if any: Sl. Cu sto ms Tar iff Assessable Value under Sec. 14 CA Export Duty Cess Total Export Duty & Cess Amount (In numbers & words) Duty payment particulars

25 He ad Ra te Amount R a t e Amount IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017) Item Sr. CTH Goods descrip tion Value Supply Goods Whet her IGST (Y/N) Whe r Compe nsation Cess (Y/N) Rate at which IGST Rate at which Comp ensati on Cess Amount IGST Amount Compens ation Cess Export Scheme/Job Work /Re-export Details: A. EPCG Scheme [Scheme Code]:

26 Item Sl. in shipping Wher Export is third party Export IEC[GSTI N/UIN/PA N etc] manufactur er in case third Party Export Authorization and Sl. Export item as per Export Item list in Authorization B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Author ization and Description Export and Sl. in Authorizati on Expo rt Quan tity Name and Description inputs consumed in manufacturin g Export and Sl. in Authorizatio n Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation: Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufactur Quantity inputs consumed SION

27 ing Export D. Job Work Details:[details in relation to import worked upon during job work ] B/E & Custo ms Statio n Code Import Description Of imported Quanti ty Import ed Quantit y consu med in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descript ion as per Entry Mar ks and Ident ificat ion num bers at time impo rt Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation

28 Container Details:[If export cargo is factory stuffed cargo] Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & SHIPPING BILL FOR EXPORT OF GOODS (EXPORT PROMOTION COPY) Quadruplicate Verified Mate s Receipt... Issue d by...for.cases/bales/packages/containers..shipped per... which sailed on From Under Preventive Supervision

29 Signature Officer Customs OR Shipment declared on this Shipping has been air-freighted on Flight No.. d.. AWB No...EGM No Under Preventive Supervision in full/part (specify quantity air-freighted) Signature Officer Customs Form SB III SB III (See regulation 3) BILL FOR EXPORT FOR GOODS Original SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable]

30 Exporter Name & Address Buyer Name & Address Customs Broker & License Consignee (if different from Buyer) Lorry /Goods Train & Wagon Originating From Land Customs Station Place Delivery Ors (specify) Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Nos. & date Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Total Value ( in Rupees) Analysis Export Value Currency Amount INCOTERM vii. viii. FOB Freight

31 Nature Payment ix. Insurance x. Commission xi. Discount xii. Or Deductions Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. Mar ks & Nos. and kind packag es Descri ption Goods UQC Qu ant ity Unit Value Total Value PMV (Where applicable) Statistica l Code Scheme Code Total

32 Export duty related details, if any: Sl. Custo ms Tariff Head Assessable Value under Sec. 14 CA Export Duty Cess Total Export Duty & Cess Ra Amount Rate Amount Amount (In te numbers & words) Duty payment particulars IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017) Item Sr. CTH Goods descrip tion Value Supply Goods Whet her IGST (Y/N) Whe r Compe nsation Cess (Y/N) Rate at which IGST Rate at which Comp ensati on Cess Amo unt IGS T Amoun t Compe nsation Cess Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]:

33 Item Sl. in shipping Wher Export is third party Export IEC[GSTIN/U IN/PAN etc] manufacturer in case third Party Export Authorization and Sl. Export item as per Export Item list in Authorization B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Author ization and Description Export and Sl. in Authorization Exp ort Qua ntity Name and Description inputs consumed in manufacturing Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation: Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturing Export Quantity inputs consumed SION D. Job Work Details:[details in relation to import worked upon during job work]

34 B/E & Custo ms Station Code Import Description Of imported Quantity Imported Quanti ty consu med in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descri ption as per Entry Marks and Identificat ion numbers at time import Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation Container Details:[If export cargo is factory stuffed cargo] Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS.

35 I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & BILL OF EXPORT FOR GOODS Original DOCUMENTS SUBMITTED 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4. Indent [ ] 5. Acceptance Contract [ ] 6. Letter Credit [ ] 7. QC Certificate [ ] 8. Any or (Specify) [ ] SB III (See regulation 3) BILL FOR EXPORT FOR GOODS Duplicate SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License Consignee (if different from Buyer)

36 Lorry /Goods Train & Wagon Originating From Land Customs Station Place Delivery Ors (specify) Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Nos. & date INCOTERM Nature Payment Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Analysis Export Value Currency Amount i. FOB ii. iii. iv. Freight Insurance Commission v. Discount vi. Or Deductions Total Value ( in Rupees)

37 Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. M ar ks & N os. and kind packag es Descri ption Goods UQC Qua ntit y Unit Value Total Value PMV (Where applicable) Statistical Code Scheme Code Total Export duty related details, if any: Sl. Cu sto ms Tar iff He ad Assessable Value under Sec. 14 CA Export Duty Cess Total Export Duty & Cess Amount (In numbers & words) Rat e Amou nt Rate Amount Duty payment particulars

38 IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Rules 2017) Item Sr. CTH Goods descript ion Value Supply Goods Wher IGST (Y/N) Whe r Compen sation Cess (Y/N) Rate at which IGST Rate at which Compe nsation Cess Amount IGST Amoun t Compe nsation Cess Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. in shipping Wher Export is third party Export IEC[GSTIN/ UIN/PAN etc] manufacturer in case Authorization and Sl. Export item as per Export Item list in Authorization

39 third Party Export B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Auth oriza tion and Description Export and Sl. in Authorization Expo rt Qua ntity Name and Description inputs consumed in manufacturing Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation: Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturing Export Quantity inputs consumed SION D. Job Work Details:[details in relation to import worked upon during job work] B/E & Custo ms Statio n Code Description Of imported Quantity Imported Quantity consumed in export Bond & BG details Value Addition in percentage

40 Import E. Exports under claim drawback under section 74: Item Sl. in Shipping Entr y and date Sl. in Entry Descrip tion as per Entry Marks and Identifica tion numbers at time import Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation Container Details:[If export cargo is factory stuffed cargo] Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB &

41 BILL OF EXPORT FOR GOODS Duplicate I/We claim drawback Rs. under Sec. 74/75 Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, I/We certify that export are new/used for. I/We certify that I/We have compled with conditions laid down in said Rules and conditions subject to which Drawback Rates are applicable. Documents Submitted 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4.Indent [ ] 5.Acceptance Contract [ ] 6. Letter Credit [ ] 1. Name and Address Bank 7.QC Certificate [ ] 8.Any Or Document (specify) [ ] 2. Account 3. DBK Ledger Item in S/B S. Dbk Schedule Qty./Wt. on which Dbk claimed Value on which Dbk claimed Rate Dbk Amount Dbk Total Dbk Customs Excise Customs Excise Total Amount in words: Rupees Signature Exporter/CB LET EXPORT Signature Officer Customs ALLOWED FOR DESPATCH Signature Officer Customs

42 Carrier s name & Lorry /Goods Train & Wagon may be Fee Rs. altered after check with original Entry for Fresh one may be granted to... for portion shutout or not shipped Received Handed over to CB./Party Signature Asstt. Commissoner Customs Cashier Contents Received on Board Shipment For Carrier Signature Officer Customs Examination Order and Report SB III (See regulation 3) BILL FOR EXPORT FOR GOODS

43 Triplicate SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License Consignee (if different from Buyer) Lorry /Goods Train & Wagon Originating From Land Customs Station Place Delivery Ors (specify) Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice] Commercial Invoice Nos. & date Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Total Value ( in Rupees)

44 Analysis Export Value Currency Amount INCOTERM Nature Payment i. FOB ii. Freight iii. Insurance iv. Commission v. Discount vi. Or Deductions Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping : Sl. Ma rks & No s. and kind Descri ption Goods UQC Qu ant ity Unit Valu e Total Value PMV (Where applicable) Statistical Code Scheme Code

45 packa ges Total Export duty related details, if any: Sl. Cust oms Tari ff Hea d Assessable Value under Sec. 14 CA Ra te Export Duty Amou nt Rate Cess Total Export Duty & Cess Amount Amount (In numbers & words) Duty payment particulars IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued under GST Tax Invoice, Credit & Debit Notes Item Sr. CTH Goods descrip tion Value Supply Goods Wher IGST (Y/N) Whe r Compen sation Cess (Y/N) Rate at which IGST Rate at which Comp ensati on Cess Amount IGST Amoun t Compe nsation Cess

46 Rules 2017) Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. in shipping Wher Export is third party Export IEC[GSTIN/ UIN/PAN etc] manufacturer in case third Party Export Authorization and Sl. Export item as per Export Item list in Authorization B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Autho rizatio n and Description Export and Sl. in Authorizatio n Exp ort Qua ntity Name and Description inputs consumed in manufacturing Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION C. Export Goods in anticipation issue an Advance Authorisation:

47 Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturing Export Quantity inputs consumed SION D. Job Work Details:[details in relation to import worked upon during job work] B/E & Custo ms Statio n Code Import Description Of imported Quantity Imported Quantity consumed in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descri ption as per Entry Marks and Identific ation numbers at time import Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation Container Details:[If export cargo is factory stuffed cargo]

48 Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & BILL OF EXPORT FOR GOODS Triplicate I/We claim drawback Rs. under Sec. 74/75 Customs Act, 1962 and Customs, Central Excise Duties and Service Tax Drawback Rules, 1995/ Customs and Central Excise Duties Drawback Rules, I/We certify that export are new/used for. I/We certify that I/We have compled with conditions laid down in said Rules and conditions subject to which Drawback Rates are applicable. Documents Submitted 1. Invoice [ ] 2. Packing List [ ] 3. Export License [ ] 4.Indent [ ] 5.Acceptance Contract [ ] 6. Letter Credit [ ] 1. Name and Address Bank 7.QC Certificate [ ] 8.Any Or Document (specify) [ ] 2. Account 3. DBK Ledger Item Qty./Wt. on Value on which Rate Dbk Amount Dbk Total Dbk

49 in S/B S. Dbk Schedule which Dbk claimed Dbk claimed Customs Excise Customs Excise Total Amount in words: Rupees Signature Exporter/CB FOR DEPARTMENT OFFICER Verified that amount DBK as claimed above is admissible subject to description found correct on basis physical examination/test etc. Calculation Checked. PRE-RECEIPT FORM Received sum Rs.... as drawback Signature A.O. & Stamp REVENUE STAMP Comptist Signature Exporter/CB LET EXPORT ALLOWED FOR DESPATCH Signature Officer Customs Signature Officer Customs

50 Claim Pre-audited for Sanction Inspector(Audit) Claimed passed for Rs Supdt./AC Claim Registration No..Issued Cheque No..d. For Rs..(Rupees.) Dealing Clerk Officer Examination Order and Report

51 SB III (See regulation 3) BILL FOR EXPORT FOR GOODS (EXPORT PROMOTION COPY) Quadruplicate SB & Customs Station Code IEC Code [GSTIN/UIN/PAN etc. as applicable] Exporter Name & Address Buyer Name & Address Customs Broker & License Consignee (if different from Buyer) Lorry /Goods Train & Wagon Originating From Land Customs Station Place Delivery Ors (specify) Foreign Exchange Details: Authorized Dealer Code RBI Waiver &, if any Commercial Invoice Details: [To be provided separately for each Invoice]

52 Commercial Invoice Nos. & date Invoice Value Currency Invoice Exchange Rate U/S 14 Customs Act Total Value ( in Rupees) Analysis Export Value Currency Amount INCOTERM Nature Payment vii. FOB viii. Freight ix. Insurance x. Commission xi. Discount xii. Or Deductions Cargo Details: [To be provided separately for each Invoice] Nature Cargo Gross Weight Net Weight and kind packages Marks & Nos. Item Level Details at Invoice level: [To be provided separately for each Invoice] Sl. Description Quantity Code Quantity Unit Value Total value Item Total Item Level Details for Shipping :

53 Sl. Ma rks & No s. and kind packag es Descri ption Goods UQC Qua ntit y Unit Value Total Value PMV (Where applicable) Statistical Code Scheme Code Total Export duty related details, if any: Sl. Cust oms Tari ff Hea d Assessable Value under Sec. 14 CA Export Duty Cess Total Export Duty & Cess Amount (In numbers & words) Ra te Amou nt Rate Amou nt Duty payment particulars IGST Details: Wher supply meant for export on payment IGST (Y/N) Total Value Supply Goods Total amount IGST paid, if applicable Taxable value supply Wher supply meant for export under bond or letter undertaking without payment IGST (Y/N) Details Bond or LUT Invoice Nos. & (Issued Item Sr. CTH Goods descript ion Value Supply Goods Wher IGST (Y/N) Wher Compens ation Cess Rate at which IGST Rate at which Comp Amount IGST Amoun t Compe nsation

54 under GST Tax Invoice, Credit & Debit Notes Rules 2017) (Y/N) ensati on Cess Cess Export Scheme/Job Work/Re-export Details: A. EPCG Scheme [Scheme Code]: Item Sl. in shipping Wher Export is third party Export IEC[GSTIN/ UIN/PAN etc] manufacturer in case third Party Export Authorization and Sl. Export item as per Export Item list in Authorization B. Advance Authorisation/DFIA [Scheme Code] [details inputs used for manufacture export ]: Item Sl. in shippi ng Autho rizatio n and Description Export and Sl. in Authorization Exp ort Qua ntity Name and Description inputs consumed in manufacturing Export and Sl. in Authorization Quantity inputs consumed Wher imported or indigenous SION

55 C. Export Goods in anticipation issue an Advance Authorisation: Item Sl. in shipping Description Export Export Quantity Name and Description inputs consumed in manufacturing Export Quantity inputs consumed SION D. Job Work Details:[details in relation to import worked upon during job work] B/E & Custom s Station Code Import Description Of imported Quantity Imported Quanti ty consu med in export Bond & BG details Value Addition in percentage E. Exports under claim drawback under section 74: Item Sl. in Shipping Entry and date Sl. in Entry Descrip tion as per Entry Marks and Identifica tion numbers at time import Wher imported used(y/n) payment/debit duty on importation Duty paid at time importation

56 Container Details:[If export cargo is factory stuffed cargo] Sl Type Container Size Container Container Seal Declaration : I/We declare that all particulars given herein are true and correct. I/We intend to claim rewards under MEIS. I/We also attach declaration(s) under clause (s) Public Notice.d Signature Exporter/CB & BILL OF EXPORT FOR GOODS (EXPORT PROMOTION COPY) Quadruplicate Verified Railway Receipt./Lorry Waybill.d.... issued by For...Cases/Bales/Packages/Containers..Despatche d per... which left on From Under Preventive Supervision

57 Signature Officer Customs. [F. 450/108/2017-Cus.IV] (Zubair Riaz) Director (Customs) Note.- The principal regulations were published in Gazette India vide Notification number 60/2017- Cus (N.T.) dated 29 th June, 2017 vide Notification number G.S.R. 729 (E) dated 29 th June, 2017.