OFFICE OF THE COMMISSIONER OF CUSTOMS
New Custom House, Panambur,
Mangalore – 10.
F. No. II/39/06/2003 – EDI 25.05.03
Public Notice No. 17/2003
Sub:
Assessment of goods subject to levy of Anti-dumping duty and the goods levied
to duty on the basis of Tariff value under ICES - reg.
The
Importers, Custom House Agents, Officers of the Department and all others
concerned are hereby informed that provision has been made in the Indian
Customs EDI-System for processing of Bills of Entry containing goods which are
leviable to Anti-dumping duty and also such goods which are assessed on the
basis of Tariff Value notified by the Central Government under Section 14(2) of
the Customs Act, 1962. All such Bills
of Entry containing goods referred to above will be processed only under
ICES-System with effect from a date that will be intimated later.
Under
mentioned procedure shall be followed:
A. Anti-dumping Duty:
1.
Notification Directory
A directory of the notifications issued by the Central Government notifying the rates of anti-dumping duty has been created in the system. Notifications issued do not have a defined structure, therefore, these notifications have been re-structured in tabulated form providing a unique S.No. of an item and a unique S.No of producer / exporter of goods from a specified country. Due to re-structuring of the notifications in to a defined format the S Nos at which the goods / country / producer / exporter are appearing in the notification of the ministry may differ in the notification directory. Therefore, the directory may be carefully studied to identify the correct S.No of item and producer / exporter w.r.t to a country of production / export for applying the relevant rate of duty. The notification directory is available at www.cbec.gov.in and www.icegate.gov.in websites. The directory can be down loaded from the said websites for reference.
The country codes, currency codes and units of measurement used in the directory are the same as being used for filing of normal bills of entry. In the case of goods produced / exported from “European Union” the country code “EU” has been used in the directory and shall be applicable to the following countries who are existing members of European Union.
|
S.No. |
Country |
Country Code |
S.No. |
Country |
Country Code |
|
1. |
Austria |
AT |
2. |
Belgium |
BE |
|
3. |
Denmark |
DK |
4. |
Finland |
FI |
|
5. |
France |
FR |
6. |
Germany |
DE |
|
7. |
Greece |
GR |
8. |
Ireland |
IE |
|
9. |
Italy |
IT |
10. |
Luxembourg |
LU |
|
11. |
Netherlands |
NL |
12. |
Portugal |
PT |
|
13. |
Spain |
ES |
14. |
Sweden |
SE |
|
15. |
United Kingdom |
GB |
|
|
|
2. Filing
of Bill of Entry
The importer would be required to declare the Anti-dumping notification No., S.No of item in the notification and S. No of producer / exporter against the country of origin / export. These details may be declared in Col.(3) of the Table 39 B (Classification Details) of Appendix-A the Format for Declaration at Service Center for Data Entry. The extract of the table is indicated below.
39 B. Classification Details:
(1) Invoice Serial Number: (2) Actual Invoice Number:
|
|
Classification Details |
|||||||||||
|
Item No. |
RITC 8 dgt. CTH |
A Notn. IS No. P S No. Qty. |
Exemp. Notn. / Yr. Sl.No. |
CETH |
NOTN/ Sl.No. |
|
||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
Abbreviations in Col.(3) above refer as under.
ANotn = Anti-dumping notification number / year.
I S No. = Item Sl.No. in the notification
P S No. = Producer / exporter S.No against the respective country.
Qty
= Quantity of goods in the
units of measurement on which anti-dumping rate has been fixed, if different
from quantity declared in the invoice details.
After entry of CTH the data entry operator shall enter the details of Anti-dumping notification as indicated above. The rate of anti-dumping duty would be taken by the system from the directory. If the unit of measurement of quantity of goods declared in the invoice details is different than the unit of measurement on which anti-dumping duty is applicable, the quantity in such unit of measurement on the basis of which anti-dumping duty is leviable has also to be declared for computation of duty amount. The rate and amount of anti-dumping duty will be printed on the checklist and the copies of bills of entry.
3. Assessment of Bill of Entry
The assessment of bill of entry will be as usual. However, if the anti-dumping duty is applicable against a Customs Tariff Heading and the importer has not declared in the bill of entry an “Alert” will be given by the system at the time of assessment, when the country codes in the bill of entry correspond to the country codes in the anti-dumping duty directory. The Appraiser may select a notification, the S No of item and the supplier’s S No from the directory and may change the declared S.No if incorrectly declared. Since the Central Government in number of cases has merely mentioned chapter No. or 4 digit heading number in the notification the alert in such cases would appear in respect of all sub-heading of that chapter or all sub-heading of that 4 digit heading, as the case may be. The duty may be selected only if anti-dumping duty is applicable to the description of goods. Due to multiple rates of anti-dumping duty against same sub-heading of CTA on account of different descriptions, the importers as well as the assessing officers are required to select the relevant rate applicable to the goods in question.
4. Maintenance
of anti-dumping notification directory.
The Directory of anti-dumping notification shall be maintained by the same officer who has been designated to maintain directories relating to Tariffs / notifications. Entry of fresh notifications and amendments etc. of existing notifications shall be done through the menu option provided for anti-dumping duty notifications. Since the Central Government has not yet standardized the format of anti-dumping notification, the officer designated to maintain the directory would be required to create standardize format before starting entry of notification details. Such re-structured form of the notification will also be made available to the public to facilitate declaration in the bill of entry.
B. TARIFF
VALUE
1. Notification
Directory.
Directory for Tariff Values has been created in the system as per notification number 036/2001-Cus (NT) dated 3.8.2001 as amended. Contents of the directory are similar to anti-dumping duty directory. The amount indicated in the same column will be rate of tariff value per unit of measurement of quantity whereas in the case of anti-dumping duty it will be rate of duty. So far, only one notification has been issued by the Central Government under section 14(2) of Customs Act, 1962 for fixing Tariff values. The rates of value are applicable to imports from all countries and all suppliers in respect of goods specified therein, the S.Nos of item in the notification and system directory is the same.
2. Filing
of Bill of Entry:
The importers are required to declare the Tariff value notification number and S.No of item in the notification applicable to the goods in question. For the purpose of data entry in the system, the details of Tariff Value should be indicated in column (3) of the Table 39B (Classification Details) of Appendix “A” the Format for Declaration at Service Center for Data Entry, the extract of the table is indicated below:
39 B. Classification Details:
(1) Invoice Serial Number: (2) Actual Invoice Number:
|
|
Classification Details |
|||||||||||
|
Item No. |
RITC 8 dgt. CTH |
A Notn. IS No. P S No. Qty. ---------- T Notn. I S No. Qty |
Exemp. Notn. / Yr. Sl.No. |
CETH |
NOTN/ Sl.No. |
|
||||||
|
1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
11 |
12 |
13 |
Abbreviations in Col.(3) above refer as under.
T Notn = Tariff Value notification number / yr.
I S No. = S No. of item in the notification.
Qty = Qty in the unit of measurement on the basis of which Tariff value fixed.
3. Assessment of Bill of Entry
The tariff value is itself the assessable value, therefore, invoice value will be ignored by the system and the duty would be calculated on the basis of tariff value. If the Tariff value is in any foreign currency, the same would be converted in to Indian rupees on the basis of exchange rate applicable to that currency as applicable on the date of bill of entry. For the purpose of computation of value for additional duty under section 3 (2) of CTA-75, the basic customs duty and the assessable value based on tariff value shall be added. In case the importer has not declared the Tariff value the appraiser at the time of assessment will get a systems alert for tariff value. The appraiser will have the option to select the tariff value and also changes the S.No of the Tariff value if incorrectly declared by the importers. The rate of Tariff value will be printed on the checklist as well as bill on copies of bill of entry.
4. Maintenance
of Tariff value Directory
The Tariff value directory will be maintained for entry of new notifications and amendment etc. of existing notifications would be done through the menu option, by the designated officer who is responsible for maintenance of other notification directories.
(P. Karthikeyan)
Commissioner