Page 47 - COMBINED QUESTIONS AND ANSWERS - EDITION 2019 - PART II_Neat

Any mis-declaration in the BE will be viewed seriously and Importer/ Customs Broker will be
penalised according to the Law.
Q-156: Electronic Communication/Transmission of Customs documents of Bill of Entry to trade by
Customs
A-156: The Bills of Entry will be digitally signed and bearing the QR codes for authentication
and will be sent through email to the registered email IDs of respective Importer Exporter
Codes and the Customs Brokers.
Q-157: Short note on Bill of Entry
A-157: The Bill of Entry and the Import General Manifest (IGM) filed electronically in the
ICES either through the Service Centre or through ICEGATE mode will be forwarded to the
RMS. The RMS will process the Bill of Entry and the IGM through a series of steps and
generate an electronic output for the ICES. This output will determine whether the Bill of
Entry will be taken-up for action, i.e. assessment or examination or both) or be given out of
charge directly. RMS output will provide specific instructions for the Appraising Officer,
Examination Officer or the Out-of-Charge Officer. The output containing instructions
communicated by the RMS on the need for assessment and/or examination shall be
followed by officers processing the Bill of Entry. One of the prime purposes of RMS is
facilitation of a large number of Bills of Entry, which are perceived to be compliant with the
Customs Laws and Regulations.
Q-158: Goods to be covered under Kaccha Bill of Entry procedure
A-158: (i) Diplomatic mail and other diplomatic goods
(ii) Fresh fruits, flowers and vegetables etc.
(iii) Frozen food, live animals
(iv) Radio-active material
(v) Current newspapers and magazines
(vi) Airline stores and aircraft parts imported by Airlines
(vii) Life saving drugs and medical appliances requiring urgent clearance
(viii) Goods requiring special handling and storage conditions
(ix) Any other goods not listed above and for which prior permission for direct delivery
has been granted by the Addl. / Joint Commissioner concerned.
Kaccha Bill of Entry will be filed as prior entry Bill of Entry in absence of IGM in the System.
All other details and procedures shall be as in the case of a normal Bill of Entry
Q-159: The generic reasons on recalling of RMS facilitated Bills of Entry by Appraising Groups
A-159: (i) Detection of Bond/BG by system (which is otherwise not applicable)
(ii) Insertion/deletion of various Customs or IGST notifications
(iii) Loading of value in sync with contemporaneous imports
(iv) Various amendments of quality, quantity, description LCL/FCL, weight UQC, unit
price, CTH etc
(v) Change in Bond amount
(vi) COO certificate benefit for Basic Duty
Q-160: Which one of the reasons, the prior Bill of Entry did not get updated automatically in the EDI
system as the final IGM is filed by Shipping Lines?
(i) Mismatch of Unit Quantity Code
(ii) Bill of Lading date

(iii) House Bill of Lading Number and date

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