[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.90/2020-Customs (N.T.)
New Delhi, the 17
th
of September, 2020
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, 2020.
(2)They shall come into force with effect from the 21
st
September, 2020.
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 Broker Importer Importer’s Name
A= Air 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
PACKAGE QUANTITY GOODS
CUSTOMS
DUTY
ADDITIONAL
DUTY
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 Broker)
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
No
.
an
d
De
scr
ipti
on.
Mark
s and
Num
bers.
Serial
No.
Co
mm
erci
al
Unit
Cod
e
…...
Stan
dard
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
----------
--
Preferen
tial
Exempti
on
Notificat
ion No.
and
year*#
………..
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
DUTY
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19) (20) (21) (22) (23) (24)
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
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 Broker a declaration in the prescribed
form shall be furnished by the importers of the
goods covered by this Bill of Entry.
1
2
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 Broker
DECLARATION
(To be signed by an importer)
With Custom*
Broker
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*
Broker
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)# I/We declare the following details related to Preferential rate of duty under a trade agreement for the goods at Sl. No. …………in above table.
[Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020]
Sr.No. Particulars Details
(i) Treaty/Free Trade Agreement
(ii) Certificate of Origin reference number along with date of issuance (Produce
certificate of origin covering each item on which preferential rate of duty is
claimed)
(iii) Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained]
If not Wholly Obtained state whether General Rule is applicable or Products
Specific Rule (PSR)
Specify the Products Specific Rule (PSR), if applicable
(iv) Indicate if accumulation/cumulation is applied (Yes/No)
(v) Indicate if the certificate of origin is issued by a third country (Back to Back) -
Yes/No
If Yes, then country of Issuing Authority (Which will be different from Country of
Origin)
(vi) Transport of Goods: (Directly from country of origin/through another country)
9(b)# Declaration (To be signed by an Importer)
“I, the undersigned, declare that the goods described in Sr. No. ________ of the bill of entry qualify as originating goods for preferential rate of
duty under the (name of the Rules) notified vide notification No._________dated______ .”
Signature of Importer ………………………………………….
Name of the Importer………………………………………….
Designation…………………………………………………….
Stamp…………………………………………………………..
*Strike out whichever is inapplicable
# If Preferential Duty on Origin is availed
(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-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 Broker Importer [Importer’s Name
A= Air 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.
Com
merci
al
Unit
Weight
/Volum
e/Num
ber etc.
Goods
Descript
ion
----------
Customs
Tariff
heading
----------
Nature
of duty
code
Assessabl
e Value
under
Section
RATE
Basic
---------
AMO
UNT
Basic
-------
C.E.T.
Headin
g
--------
MRP
per
unit,
if any
Amount
of
abateme
nt, if
Value for the
purpose of Section
3 Customs Tariff
Act, 1975
Rate SAD Total
Additi
onal
GST
Code
IGST
Rate
Exem
ption
Notifi
IGST
amoun
t
GST
Comp
ensati
Exem
ption
Notifi
GST
Com
pensa
To
tal
Du
Code
…….
Stand
ard
Unit
Code
--
R.I.T.C.
No
(Give
details
of each
class
separatel
y)
-
Preferen
tial
Exempti
on
Notifica
tion No.
and
year*#
……….
Exempti
on
Notifica
tion No.
and
year*
14
Customs
Act, 1962
(Rs.)
Auxilia
ry
(Rs.)
Auxili
ary
(Rs.)
Exemp
tion
Notific
ation
No.
and
year
any 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
Duty
cation
for
claimi
ng
exemp
tion
from
IGST
on
Cess
cation
for
claimi
ng
exemp
tion
from
GST
Comp
ensati
on
Cess
tion
Cess
amou
nt
ty
(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) (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)
(Declaration to be signed by the Custom Broker)
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 1
2 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 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 Broker 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
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
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 Broker
DECLARATION
(To be signed by an Importer)
With Custom*
Broker
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*
Broker
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)# I/We declare the following details related to Preferential rate of duty under a trade agreement for the goods at Sl. No. …………in above table.
[Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020]
Sr.No. Particulars Details
(i) Treaty/Free Trade Agreement
(ii) Certificate of Origin reference number along with date of issuance (Produce
certificate of origin covering each item on which preferential rate of duty is
claimed)
(iii) Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained]
If not Wholly Obtained state whether General Rule is applicable or Products
Specific Rule (PSR)
Specify the Products Specific Rule (PSR), if applicable
(iv) Indicate if accumulation/cumulation is applied (Yes/No)
(v) Indicate if the certificate of origin is issued by a third country (Back to Back) -
Yes/No
If Yes, then country of Issuing Authority (Which will be different from Country of
Origin)
(vi) Transport of Goods: (Directly from country of origin/through another country)
9(b)# Declaration (To be signed by an Importer)
“I, the undersigned, declare that the goods described in Sr. No. ________ of the bill of entry qualify as originating goods for preferential rate of duty under the
(name of the Rules) notified vide notification No._________dated______ .”
Signature of Importer ………………………………………….
Name of the Importer………………………………………….
Designation…………………………………………………….
Stamp…………………………………………………………..
*Strike out whichever is inapplicable
# If Preferential Duty on Origin is availed
(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)
” .
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 Broker Importer Importer’s Name
A= Air 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.
Com
merc
ial
Unit
Cod
e
…..
Stan
dard
Unit
Weight
/Volu
me/Nu
mber
etc.
Description
------------
R.I.T.C. No
(Give
details of
each class
separately)
Custom
s Tariff
heading
----------
--
Preferen
tial
Exempti
on
Notifica
tion No.
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
Additi
onal
Duty
GST
Cod
e
IGST
Rate
Exe
mpti
on
Notif
icatio
n for
claim
ing
Exe
mpti
IGST
Amou
nt
GST
Com
pensa
tion
Cess
Rate
Exempti
on
Notifica
tion for
claiming
Exempti
on from
GST
Compen
sation
GST
Comp
ensati
on
Cess
Amou
nt
TO
TA
L
DU
TY
Rs.
Cod
e
and
year*#
……….
Exempti
on
Notifica
tion No.
and
year*.
on
from
IGST
Cess
(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
Broker
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*
Broker
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*
Broker
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)# I/We declare the following details related to Preferential rate of duty under a trade agreement for the goods at Sl. No. …………in above table.
[Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020]
Sr.No. Particulars Details
(i) Treaty/Free Trade Agreement
(ii) Certificate of Origin reference number along with date of issuance (Produce
certificate of origin covering each item on which preferential rate of duty is
claimed)
(iii) Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained]
If not Wholly Obtained state whether General Rule is applicable or Products
Specific Rule (PSR)
Specify the Products Specific Rule (PSR), if applicable
(iv) Indicate if accumulation/cumulation is applied (Yes/No)
(v) Indicate if the certificate of origin is issued by a third country (Back to Back) -
Yes/No
If Yes, then country of Issuing Authority (Which will be different from Country of
Origin)
(vi) Transport of Goods: (Directly from country of origin/through another country)
9(b)# Declaration (To be signed by an Importer)
“I, the undersigned, declare that the goods described in Sr. No. ________ of the bill of entry qualify as originating goods for preferential rate of
duty under the (name of the Rules) notified vide notification No._________dated______ .”
Signature of Importer ………………………………………….
Name of the Importer………………………………………….
Designation…………………………………………………….
Stamp…………………………………………………………..
*Strike out whichever is inapplicable
# If Preferential Duty on Origin is availed
(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 Broker
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)
[F.No.450/108/2017-Cus IV]
(Ananth Rathakrishnan)
Deputy Secretary (Customs)
Note :- The principal regulations were published vide notification number 396-Customs (N.T.) dated the 1
st
August, 1976, superseded by notification number 03/88-Customs
(N.T.) dated 14
th
January,1988 published in the Gazette of India vide G.S.R. 30 (E) dated the 14
th
January,1988 and then restored by notification number 77/89 dated 27
th
December, 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 65/2017 –
Customs(N.T.) , dated the 30
th
June, 2017 published in the Gazette of India vide number G.S.R. 810(E) dated the 30
th
June, 2017.
