[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
(Central Board of Excise and Customs)
Notification
No. 65 /2017-Customs (N.T.)
New Delhi, the 30
th
June, 2017
G.S.R (E). --In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962(52 of 1962), the Board hereby makes the following
regulations further to amend the Bill of Entry(Forms) Regulations, 1976, namely:-
1. (1) These regulations may be called the Bill of Entry (Forms) (Amendment) Regulations, 2017.
(2)They shall come into force on the date of their publication in the Official Gazette.
2. In the Bill of Entry (Forms) Regulations,1976, for Form I, Form II and Form III, the following Forms shall be substituted, namely:-
“FORM-I
(See regulation 3)
Bill of Entry For Home Consumption Licence No.
Port Code S = Sea Prior Entry Stamp Import Dept. S. No. and Date Customs House Importer Importer’s Name
A= Air Agent Code Code(IEC/ and Address
L = Land GSTIN/PAN etc
as applicable)
Vessel’s Name Rotation No. Date Line Port of Country of Origin Country of Consignment Bill of Lading
Number Shipment and Code (if different) and Code Date
PACKAGES QUANTITY CUSTOMS ADDITIONAL IGST
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… TOTAL AMOUNT OF DUTY (IN WORDS)
…………………………………… Import Clerk RUPEES……………. TOTAL………….
(By pin-point typewriter)
S.
No.
Invoice
Value
(Foreign
Currency)
(FOB/C&
F/C&I/CIF
Freight
Insurance
Currency
Code
Exchange
Rage
Loading/Local
Agency
Commission
Miscellaneous
Charges
Total
Value
(In
Rupees)
Landing
Charges
Assessable
Value (in
Rupees)
(Declaration to be signed by the Custom House
Agent)
1. I/We declare that the contents of this Bill of
Entry for goods imported against Bill of Lading
No….. dated …. Are in accordance with the
Invoice No….. dated ….. and other documents
presented herewith.
2. I/We declare that I/We have not received any
other document or information showing a different
price, value, quantity or description of the said
goods and that if at any time hereafter I/we receive 1
GOODS
DUTY
DUTY
No
.
an
d
De
scr
ipti
on
Mark
s and
Num
bers
Seria
l No.
Unit
Cod
e
Weight
/Volum
e/Num
ber etc.
Descripti
on
----------
--
R.I.T.C.
No
(Give
details
of each
class
separate
ly)
Customs
Tariff
heading
----------
--
Exempti
on
Notificat
ion No.
and year
Natur
e of
duty
code
Assessable
Value
under
Section 14
Customs
Act, 1962
(Rs.)
RATE
Basic
--------
-
Auxili
ary
(Rs.)
AMO
UNT
Basic
----
Auxili
ary
(Rs.)
C.E.T.
Headi
ng
----
Exem
ption
Notifi
cation
No.
and
year
Value
under
Section
3
Custom
s Tariff
Act,
1975
(Rs.)
Rate SA
D
Total
Additio
nal
Duty
GST
Code
IGST
Rate
Exempt
ion
Notific
ation
for
claimin
g
exempt
ion
from
IGST
IGST
amoun
t (Rs.)
GST
Comp
ensati
on
Cess
Rate
Exem
ption
Notifi
cation
for
claimi
ng
exemp
tion
from
GST
Com
pensa
tion
Cess
GST
Compe
nsation
Cess
Amoun
t
TOTAL
UTY
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24)
2 any documents from the importer showing a
different state of facts, I/we will immediately
make the same known to the Principal
Commissioner of Customs or Commissioner of
Customs, as the case may be.
N. B.-Where a declaration in this form is made by
the Custom House Agent a declaration in the
prescribed form shall be furnished by the
importers of the goods covered by this Bill of
Entry.
3
4
5
Total
I.T. C Licence or C.C.P. No. and date/Part and S. No./O.G.L. No.
Exemption No. and value debited to Licence/C.C.P. (In case of Letter
of Authority, Name of Person to whom issued,, No. and Date)
Debit P. D. A/c. No. Stamp of collection Free No. and
Date
Licence(s) Registered Licence(s) Audited …….20……. Signature of the Custom House Agent
DECLARATION
(To be signed by an importer)
With Custom*
House Agent
1. I/We declare that the contents of invoice(s) No.(s)…………. Dated……….. of M/s …………. And of other documents relating to the goods
covered by the said invoice(s) and presented herewith are true and correct in every aspect.
OR
Without Custom*
House Agent
I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No…… dated …. Are in accordance with the invoice
No. ….. dated …… and other documents presented herewith. i/We also declare that the contents of the above mentioned invoice(s) and documents
are true and correct in every respect.
2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local
payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any
information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or
Commissioner of Customs as the case may be.
3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account.
4(a)*. I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods
[Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]
OR
4(b)* I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per
details below [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]:
__________________________________________________________________________
__________________________________________________________________________
5(a)* I/We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note /
credit note (post – import price adjustment)
OR
5(b) * I/We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note /
credit note (post – import price adjustment).
[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]
6(a)*. I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared
in the invoice^
OR
6(b)* I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those
declared in the invoice^
[^ please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]
Sl. Particulars Amount or expressed
as % of the unit price
i Brokerage and Commissions, except buying commission [Rule 10 (1) (a) (i)
of Customs Valuation Rules, 2007]:
ii Cost of containers. [Rule 10 (1) (a) (ii)]:
iii Packing cost: [Rule 10 (1) (a) (iii)]:
iv Cost of goods and services supplied by the buyer [Rule 10 (1) (b)]:
7(a)* I/We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use
of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]
OR
7(b)* I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use of
goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare:
(i) that our imports have NOT been examined by any Special Valuation Branch so far
or
(ii) that our imports are under examination by the SVB at _____________ Customs House
(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No._________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has NOT
CHANGED since previously examined by the Special Valuation Branch of the Customs House at_____________.
or
(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No.___________
refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect
from________________
8(a)* I/We am/are NOT related to the seller of the goods covered under invoice no. ____________ dated __________, in terms of Rule 2(2) of the
Customs Valuation Rules, 2007
OR
8(b)* I/We am/are related to the seller of the goods covered under invoice no. ____________ dated __________, and our nature of relationship
is___________________________in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as follows:
(i) that our imports have not been examined by any Special Valuation Branch so far
or
(ii) that our imports are under examination by the SVB at _____________ Customs House
(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No._________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed
since previously examined by the Special Valuation Branch of the Customs House at_____________.
or
(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No.___________
refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect
from________________
9(a)* Is preferential duty, based on origin of goods being availed? ______
(Please answer with a YES or NO)
9(b)* If yes, please provide the following details:
i. Treaty / Free Trade Agreement__________________
ii. The Origin Criteria claimed is as per Non-Tariff Notification No._____/___ (Cus) NT dated _______
iii. We are claiming Rule of Origin no. __________ [as per Customs Tariff Determination of Origin of Goods Rules under respective FTA]
iv. Serial no. of condition___________ (eg. Notification 104/2010 dated 1.10.10)
v. Pl state Products Specific Rule (PSR) ______________ (if applicable)
vi. Certificate of Origin No._____________dated________ in respect of Invoice No.___________dated__________issued by
____________________________ (
(name of the Issuing Authority) is surrendered herewith.
Signature of Importer ………………………………………….
Name of the Importer………………………………………….
Designation…………………………………………………….
Stamp…………………………………………………………..
*Strike out whichever is inapplicable
(FOR CUSTOM HOUSE USE)
Documents presented with bill of entry Date of receipt in:
Check here additional documents required
1. Invoice………………………………………………………………………………….. Appraising group Central Exchange Unit
2. Packing List…………………………………………………………………………….. Trade return I.A.D.
3. Bank Draft……………………………………………………………………………… C.R.A.D M.C.D. Key Register
4. Insurance Memo/Policy………………………………………………………………… M.C.D Manifest Posting
5. Bill of Lading…………………..………………………………………………………. (On duplicate Copy only)
6. Import Licence/Custom Clearance Permit…………………………………………….. Passed out of Customs Charge
7. Certificate of Origin……………………………………………………………………
8. …………………………………………………………………………………………. Proper Officer
9. ………………………………………………………………………………………….
10. …………………………………………………………………………………………. (Actual designation to be indicated)
FORM-III
(See regulation 3)
Bill of Entry For Ex-Bond Clearance Licence No.
Port Code S = Sea Bond S. No. & Date Import Dept. S. No. and Date Customs House Importer Importer’s Name
A= Air Agent Code Code(IEC/ and Address
L = Land GSTIN/PAN etc
as applicable)
Vessel’s Name Rotation No. Date Line Port of Country of Origin Country of Consignment Bill of Lading
Number Shipment and Code (if different) and Code Date
PACKAGES QUANTITY
GOODS
CUSTOMS
DUTY
ADDITIONAL
DUTY
IGST
No.
and
Descr
iption
Mar
ks
and
Num
bers
Seria
l No.
Unit
Cod
e
Weight
/Volu
me/Nu
mber
etc.
Description
------------
R.I.T.C. No
(Give
details of
each class
separately)
Custom
s Tariff
heading
----------
--
Exempti
on
Notifica
tion No.
and year
Nature
of duty
code
Assessable
Value
under
Section 14
Customs
Act, 1962
Rs.
RAT
E
Basic
-------
--
Auxil
iary
Rs.
AMO
UNT
Basic
----
Auxil
iary
Rs.
C.E.T
.Head
ing
----
Exem
ption
Notifi
cation
No.
and
year
Value
under
Section
3
Custom
s Tariff
Act,
1975
Rs.
Rate SAD Total
Addit
ional
Duty
GST
Cod
e
IGS
T
Rate
Exe
mpti
on
Noti
ficati
on
for
clai
ming
Exe
mpti
on
from
IGS
T
IGST
Amo
unt
GST
Com
pens
ation
Cess
Rate
Exempt
ion
Notific
ation
for
claimin
g
Exempt
ion
from
GST
Compe
nsation
Cess
GST
Comp
ensati
on
Cess
Amo
unt
TO
TA
L
DU
TY
Rs.
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24)
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… TOTAL AMOUNT OF DUTY (IN WORDS)
…………………………………… Import Clerk RUPEES……………. TOTAL………….
(By pin-point typewriter)
S.
No.
Invoice
Value
(Foreign
Currency)
(FOB/C&
F/C&I/CIF
Freight
Insurance
Currency
Code
Exchange
Rage
Loading/Local
Agency
Commission
Miscellaneous
Charges
Total
Value
(In
Rupees)
Landing
Charges
Assessable
Value (in
Rupees)
Name and address of the warehouse including
warehouse code where the goods are kept in
deposit
1
2
3
4
5
Total
Date of deposit in warehouse Entered in Warehouse registere….
Vide Page No………….
Item No……
Warehouse Officer
Debit P. D. A/c. No. Stamp of collection Declaration to be signed by the
importer/Custom House Agent
1. I/We declare that the particulars given in
this Bill of Entry are true.
Date of Presentation to Warehouse Officer Date of Removal of goods from the Warehouse. 2. I/We apply for permission to clear the
goods from the Customs Bonded Warehouse
subject t the provisions of the Customs Act,
1962.
DECLARATION
(To be signed by an importer)
With Custom*
House Agent
1. I/We declare that the contents of invoice(s) No.(s)…………. Dated……….. of M/s …………. And of other documents relating to the
goods covered by the said invoice(s) and presented herewith are true and correct in every aspect.
OR
Without
Custom* House
Agent
I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No…… dated …. Are in accordance with
the invoice No. ….. dated …… and other documents presented herewith. i/We also declare that the contents of the above mentioned
invoice(s) and documents are true and correct in every respect.
2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value
(including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time
hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Principal
Commissioner of Customs or Commissioner of Customs as the case may be.
3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account.
4(a)*. I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported
goods [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]
OR
4(b)* I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported
goods as per details below [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]:
__________________________________________________________________________
__________________________________________________________________________
5(a)* I/We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of
debit note / credit note (post – import price adjustment)
OR
5(b) * I/We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit
note / credit note (post – import price adjustment).
[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]
6(a)*. I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than
those declared in the invoice^
OR
6(b)* I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other
than those declared in the invoice^
[^ please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]
Sl. Particulars Amount or
expressed as % of
the unit price
i Brokerage and Commissions, except buying commission [Rule 10 (1)
(a) (i) of Customs Valuation Rules, 2007]:
ii Cost of containers. [Rule 10 (1) (a) (ii)]:
iii Packing cost: [Rule 10 (1) (a) (iii)]:
iv Cost of goods and services supplied by the buyer [Rule 10 (1) (b)]:
7(a)* I/We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent
resale or use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]
OR
7(b)* I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent
resale or use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007].
We further declare:
(i) that our imports have NOT been examined by any Special Valuation Branch so far
or
(ii) that our imports are under examination by the SVB at _____________ Customs House
(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No._________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has
NOT CHANGED since previously examined by the Special Valuation Branch of the Customs House at_____________.
or
(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No.___________ refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has
changed with effect from________________
8(a)* I/We am/are NOT related to the seller of the goods covered under invoice no. ____________ dated __________, in terms of Rule 2(2)
of the Customs Valuation Rules, 2007
OR
8(b)* I/We am/are related to the seller of the goods covered under invoice no. ____________ dated __________, and our nature of
relationship is___________________________in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as
follows:
(i) that our imports have not been examined by any Special Valuation Branch so far
or
(ii) that our imports are under examination by the SVB at _____________ Customs House
(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No._________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has
not changed since previously examined by the Special Valuation Branch of the Customs House at_____________.
or
(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No.___________ refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has
changed with effect from________________
9(a)* Is preferential duty, based on origin of goods being availed? ______
(Please answer with a YES or NO)
9(b)* If yes, please provide the following details:
vii. Treaty / Free Trade Agreement__________________
viii. The Origin Criteria claimed is as per Non-Tariff Notification No._____/___ (Cus) NT dated _______
ix. We are claiming Rule of Origin no. __________ [as per Customs Tariff Determination of Origin of Goods Rules under
respective FTA]
x. Serial no. of condition___________ (eg. Notification 104/2010 dated 1.10.10)
xi. Pl state Products Specific Rule (PSR) ______________ (if applicable)
xii. Certificate of Origin No._____________dated________ in respect of Invoice No.___________dated__________issued
by ____________________________ (
(name of the Issuing Authority) is surrendered herewith.
Signature of Importer ………………………………………….
Name of the Importer………………………………………….
Designation…………………………………………………….
Stamp…………………………………………………………..
*Strike out whichever is inapplicable
(FOR CUSTOM HOUSE USE)
Documents presented with bill of entry Date of receipt in:
Check here additional documents required
1. Invoice………………………………………………………………………………….. Bond Department
2. Packing List…………………………………………………………………………….. Appraising group
3. Insurance Memo/Policy………………………………………………………………… Warehouse Officer Central Exchange Unit
4. Certificate of Origin Revenue Posting
5. ………..………………..………………………….……………………………………. Station
Date…..20..
Signature of Importer
Custom House Agent
6. ………………………………………………………………………………………….. C.R.A.D (On duplicate Copy only)
7. ……………………...…………………………………………………………………… M.C.D. Key Register Passed out of Customs Charge
…………………………………………………………………………………………. M.C.D. Manifest Posting
…………………………………………………………………………………………. Proper Officer
………………………………………………………………………………………….
(Actual designation to be indicated)
FORM-II
(See regulation 3)
Bill of Entry For Warehousing Licence No.
Port Code S = Sea Bond S. No. & Date Import Dept. S. No. and Date Customs House Importer [Importer’s
Name
A= Air Agent Code Code(IEC/ and Address
L = Land GSTIN/PAN etc whether Govt.
or as applicable ) Private]
Vessel’s Name Rotation No. Date Line Port of Country of Origin Country of Consignment Bill of Lading
Number Shipment and Code (if different) and Code and Date
PACKAGES QUANTITY
GOODS
CUSTOMS
DUTY
ADDITIONAL
DUTY
IGST
No.
and
Descr
iption
Marks
and
Numbe
rs
Serial
No.
Unit
Code
Weight
/Volum
e/Num
ber etc.
Goods
Descript
ion
----------
--
R.I.T.C.
No
(Give
details
of each
class
separatel
y)
Customs
Tariff
heading
----------
-
Exempti
on
Notifica
tion No.
and year
Nature
of duty
code
Assessabl
e Value
under
Section
14
Customs
Act, 1962
(Rs.)
RATE
Basic
---------
Auxilia
ry
(Rs.)
AMO
UNT
Basic
-------
Auxili
ary
(Rs.)
C.E.T.
Headin
g
--------
Exemp
tion
Notific
ation
No.
and
year
MRP
per
unit,
if any
Amount
of
abateme
nt, if
any
Value for the
purpose of Section
3 Customs Tariff
Act, 1975
Rat
e
SAD Total
Addit
ional
Duty
GST
Code
IGST
Rate
Exem
ption
Notifi
cation
for
claimi
ng
exem
ption
from
IGST
IGST
amou
nt
GST
Comp
ensati
on
Cess
Exem
ption
Notifi
cation
for
claimi
ng
exem
ption
from
GST
Comp
ensati
on
Cess
GST
Com
pens
ation
Cess
amo
unt
To
tal
Du
ty
Col. 9 +
Col. 11
Where
the
provision
s of sub-
section
4A of
Central
Excise
Act,
1944,
does not
apply
Where
the
provisi
ons of
sub-
section
(2) of
Sectio
n 4A
of the
Central
Excise
Act,
1944
apply
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (12
A)
(12B) (13) (13A) (14
)
(15) (16) (17) (18) (19) (20) (21) (22) (23) (2
4)
Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)………………… TOTAL AMOUNT OF DUTY (IN WORDS)
…………………………………… Import Clerk RUPEES……………. TOTAL………….
(By pin-point typewriter)
S.
No.
Invoice
Value
(Foreign
Currency)
(FOB/C&
F/C&I/CIF
Freight
Insurance
Currency
Code
Exchange
Rage
Loading/Local
Agency
Commission
Miscellaneous
Charges
Total
Value
(In
Rupees)
Landing
Charges
Assessable
Value (in
Rupees)
(Declaration to be signed by the Custom
House Agent)
1. I/We apply for leave to deposit the goods
covered by this Bill of Entry in the …..
warehouse being public/private warehouse
appointed/Licensed under the Customs Act,
1962.
2. I/We declare that the contents of this Bill of
Entry for goods imported against Bill of
Lading No. …. Dated are in accordance with
the Invoice No….. dated …. and other
documents presented herewith.
3. I/We have not received any other document
or information showing a different price,
value, quantity or description of the said goods
and that if at any time hereafter I/we receive
any documents from the importer showing a
different state of facts, I/we will immediately
1
2
3
4
5
Total
T. C Licence or C.C.P. No. and date/Part and S. No./O.G.L. No.
Exemption No. and value debited to Licence/C.C.P. (In case of
Letter of Authority, Name of Person to whom issued,, No. and
Date
To be warehoused
within….. days from the
beginning of the
operation of actual
removal form docks
Bond registered under No.
….. of …
(Date)
Supdt. Bond-------
Bond Clerk
make the same known to the Principal
Commissioner of Customs or Commissioner
of Customs, as the case may be.
N. B.-Where a declaration in this form is made
by the Custom House Agent a declaration in
the prescribed form shall be furnished by the
importers of the goods covered by this Bill of
Entry.
Licence(s) Registered Licence(s) Audited Date of Deposit of Goods in
the warehouse
Assistant Commissioner of Customs, Bond Department Preventive Officer ……20….. Signature of the Custom House
Agent
DECLARATION
(To be signed by an Importer)
With Custom*
House Agent
1. I/We declare that the contents of invoice(s) No.(s)…………. Dated……….. of M/s …………. And of other documents relating to the goods
covered by the said invoice(s) and presented herewith are true and correct in every aspect.
OR
Without
Custom* House
Agent
I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No…… dated …. Are in accordance with the invoice
No. ….. dated …… and other documents presented herewith. i/We also declare that the contents of the above mentioned invoice(s) and documents
are true and correct in every respect.
2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local
payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any
information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or
Commissioner of Customs as the case may be.
3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account.
4(a)*. I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods
[Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]
OR
4(b)* I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per
details below [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]:
__________________________________________________________________________
__________________________________________________________________________
5(a)* I/We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note /
credit note (post – import price adjustment)
OR
5(b) * I/We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note /
credit note (post – import price adjustment).
[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]
6(a)*. I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared
in the invoice^
OR
6(b)* I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those
declared in the invoice^
[^ please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]
Sl. Particulars Amount or
expressed as % of
the unit price
i Brokerage and Commissions, except buying commission [Rule 10 (1)
(a) (i) of Customs Valuation Rules, 2007]:
ii Cost of containers. [Rule 10 (1) (a) (ii)]:
iii Packing cost: [Rule 10 (1) (a) (iii)]:
iv Cost of goods and services supplied by the buyer [Rule 10 (1) (b)]:
7(a)* I/We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or
use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]
OR
7(b)* I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use of
goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare:
(i) that our imports have NOT been examined by any Special Valuation Branch so far
or
(ii) that our imports are under examination by the SVB at _____________ Customs House
(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No._________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has NOT
CHANGED since previously examined by the Special Valuation Branch of the Customs House at_____________.
or
(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No.___________
refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect
from________________
8(a)* I/We am/are NOT related to the seller of the goods covered under invoice no. ____________ dated __________, in terms of Rule 2(2) of the
Customs Valuation Rules, 2007
OR
8(b)* I/We am/are related to the seller of the goods covered under invoice no. ____________ dated __________, and our nature of relationship
is___________________________in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as follows:
(i) that our imports have not been examined by any Special Valuation Branch so far
or
(ii) that our imports are under examination by the SVB at _____________ Customs House
(iii) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File
No._________________________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed
since previously examined by the Special Valuation Branch of the Customs House at_____________.
or
(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No.___________
refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect
from________________
9(a)* Is preferential duty, based on origin of goods being availed? ______
(Please answer with a YES or NO)
9(b)* If yes, please provide the following details:
xiii. Treaty / Free Trade Agreement__________________
xiv. The Origin Criteria claimed is as per Non-Tariff Notification No._____/___ (Cus) NT dated _______
xv. We are claiming Rule of Origin no. __________ [as per Customs Tariff Determination of Origin of Goods Rules under respective FTA]
xvi. Serial no. of condition___________ (eg. Notification 104/2010 dated 1.10.10)
xvii. Pl state Products Specific Rule (PSR) ______________ (if applicable)
xviii. Certificate of Origin No._____________dated________ in respect of Invoice No.___________dated__________iss ued by
____________________________ (
(name of the Issuing Authority) is surrendered herewith.
Signature of Importer ………………………………………….
Name of the Importer………………………………………….
Designation…………………………………………………….
Stamp…………………………………………………………..
*Strike out whichever is inapplicable
(FOR CUSTOM HOUSE USE)
Documents presented with bill of entry Date of receipt in:
Check here additional documents required
1. Invoice………………………………………………………
…………………………..
Appraising group Central Exchange Unit
2. Packing
List……………………………………………………………
………………..
Trade return I.A.D.
3. Bank
Draft…………………………………………………………
……………………
C.R.A.D M.C.D. Key Register
4. Insurance
Memo/Policy…………………………………………………
………………
M.C.D Manifest Posting
5. Bill of
Lading…………………..…………………………………..
(On duplicate Copy only)
6. Import Licence/Custom Clearance
Permit………………………………………………………
Permitted removal to
Bonded Warehouse
…….. under Customs control Seal Details (OTL Details)
7. Certificate of
Origin………………………………………………………
………
8. ………………………………………………………………
……
Proper Officer
9. ………………………………………………………………
…….
10. ………………………………………………………………
…….
(Actual designation to be
indicated)
” .
[F.No.450/108/2017-Cus IV]
(Zubair Riaz)
Director(Customs)
Note.- The principal regulations were published vide notification number 396-Customs (N.T.) dated 1
st
August, 1976, superseded by notification number 03/88-Customs (N.T.)
dated 14.01.1988 published in the Gazette of India vide G.S.R. 30 (E) dated 14
th
January,1988 and then restored by notification number 77/89 dated 27.12.1988 published in the
Gazette of India vide number G.S.R. 1067(E) dated 27
th
December, 1989 and were last amended vide notification number 27/2017 – Customs(N.T.) published in the Gazette of
India vide number G.S.R. 324(E) dated 31
st
March,2017.
