IN FORCE Procedural & compliance 2019-12-09

SOP for Hand Carried Jewellery for the purpose of exhibitions etc.

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OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS DELHI ZONE, NEW CUSTOM HOUSE, NEW DELHI-110037 PUBLIC NOTICE NO. 01 / 2019 a Attention of all Jewellery Exporters, Customs Brokers and general public is invited to the Trade Facility Circular 01/2016 dated 1 1.02.2016, Trade Facilitydated 05.12.2018Circular followedNo, 02/2016 by thedated Standard03.03.2016, OperatingPublic ProceduresNotice (SOP)No. 01/2018 dated 29.03.2016 issued vide C. No. VII] (WH) 1250/SOP/15-16/7231-7250 on 30.03.2016 as subsequently modified by the 5.0.P dated 07.12.2018 issued vide C, No. WILL (WH) 1250/ SOP /15 — 16 supported by the Standing Order No. 03 / 2018 dated 18.12.2018 issued under C, No VIII (12) Import / Tech / Standing Order / 74 / 2017 by the ACC (Imports), The same are hereby rescinded with effect from 30.11.2019, In order to streamline the procedures and address the problems being faced by the trade, they are being replaced by the set of following procedures in terms of Para 4.47 of the Foreign Trade Policy 2015 — 20 read with Para 4.80 and 4.88 of the Handbook of Procedures 2015 — 20 in consultation with the members of trade.

set of following procedures in terms of Para 4.47 of the Foreign Trade Policy 2015 — 20 read with Para 4.80 and 4.88 of the Handbook of Procedures 2015 — 20 in consultation with the members of trade. It will be applicable for the commercial export of hand carried jewellery goods for the purpose of exhibitions / trade promotion tours abroad cleared by the Precious Cargo Warehouse, ACC (Exports), New Delhi on or after 01.12.2019 and its subsequent re—imports. ris In order to prevent misuse of the facility and to avoid undue inconvenience to the genuine exporters, it has been decided that the facility of hand carried jewellery goods for the purpose of the exhibitions / trade promotion tours for such events as permitted by the FTP in vogue shall be restricted to a total weight of 20 kgs of goods and subject to the value limit of Rs. 35 Crores whichever is less, The export of such jewellery goods and their

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subsequent re-import shall be undertaken on the basis of the process as contained in the subsequent paras.

3, Export Procedures:

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3.1 Allcommercial exports ofjewellery goods intended to be carriedby hand for the purpose of exhibitions / business promotion tours / or such events as permitted by the FTP in vogue, would be undertaken at the Precious Cargo Warehouse, ACC (Exports), New Delhi (PCWE for short). The exporters intending to avail the facility of the hand carriage of such jewellery goods shall approach the Customs Officers posted in PCWE on any working day between 1000 Hrs to 1800 Hrs at least 24 hours before the actual departure. 3,2 The exporter shall approach the PCWE for examination, appraisement and clearance of such goods. They will present three (03) sets of the following documents with respect to the goods: - (i) Delivery Challan issued in accordance with the provisions contained in Rule $5 of the CGST Rules, 2017 and as mandated under Col No. 2 (c) ofTable in Para 7 of the Circular No. 108 / 27 / 2019 GST dated 18.07.2019 in cases mentioned therein or an Invoice in other cases i.e, supply under Rule 46 of the CGST Rules, 2017. (ii) Permission letter from GJEPC (in Original) addressed to the Customs, Delhi. (iii) Shipping Bill in Four (04) Copies.

an Invoice in other cases i.e, supply under Rule 46 of the CGST Rules, 2017. (ii) Permission letter from GJEPC (in Original) addressed to the Customs, Delhi. (iii) Shipping Bill in Four (04) Copies. (iv) Detailed Packing List (04) Copies incorporating the item-wise details the particulars necessary for the of each item of jewellery mentioning identification of items at the time of reimport, such as S.No., description ofthe item, purity, number of pieces of each item, gross weight of each item, net weight of gold/silver in terms of 995/999 fineness, weight, rate and value of diamonds, description, weight, rate and value of precious, semi-precious and synthetic stones, value addition/labour charges and total value of the item. (v) Colored photographs (02) Copies of the jewellery items to be hand carried with each photograph not being less than 4° x 4” (Four inches by Four

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n 4° x 4” (Four inches by Four

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i inches). There may be multiple photographs on one page subject to compliance d with the dimensions specified. (vi) EDF for the foreign exchange involved. (vii) Copy of passport of the person travelling. (viii) Copy of return ticket of the person travelling. (ix) A declaration regarding value of the goods. (x) Any other document(s) as may be specified from time to time. 3.3 The Inspector at the PCWE will receive the documents and proceed to[Commissioner][ of][ the][ PCWE] generate a Job Id. The Dy. Commissioner[/][ Asstt.] shall use this Job Id for generating a manual Shipping Bill on the EDI system. S/He will enter the details of all such manual Shipping Bills in a register of exports designated for the purpose. 3.4 The complete set of documents will be forwarded to the Jewellery Appraiser (Exports), PCWE for examination and appraisement of jewellery items with respect to the photographs, Delivery Challan / Invoice and the detailed packing list. S/He will be assisted by the Inspector, PCWE. The Jewellery Appraiser (Exports), PCWE would sign on each document including on all the copies of the Shipping Bill and the Delivery Challan / Invoice with | all pages of packing list. S/He will also sign on each page of the colored photographs submitted with the documents and mention the Shipping Bill number & date on each photograph.

an / Invoice with | all pages of packing list. S/He will also sign on each page of the colored photographs submitted with the documents and mention the Shipping Bill number & date on each photograph. 3.§ The Jewellery Appraiser (Exports), PCWE shall keep one set of documents and photographs in the file for records and reconciliation The = packages containing the jewellery items would be wrapped and stitched in white cloth. The complete details of the exporter[/][ person][ travelling,] number[ of] packages, overall description ofjewellery, value of Jewellery, Delivery Challan | Invoice, ete would be marked on the packages with a marker. The documents submitted at the PCWE would be stamped as “Sealed .....(No. of packages) packages with seal number...... and would be signed by the Jewellery Appraiser (Exports), PCWE.

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3.6 A complete set of the documents would be submitted to the Dy. Commissioner / Asstt. Commissioner, In-charge of the PCWE who will countersign the same with his stamp. 3.7 In addition to the regular set of Shipping Bills, an additional copy of Shipping Bill shall be prepared which will be signed by the Jewellery Appraiser (Exports), PCWE and the Dy. Commissioner/ Asstt, Commissioner, In-charge of the PCWE. This copy will be clearly marked as “TO BE USED FOR REIMPORT PURPOSE ONLY” and placed in an envelope alongwith other custom attested documents and one set of coloured photographs. This envelope would then be sealed with customs seal, signed by Jewellery Appraiser (Exports), PCWE and handed over to the exporter or his representative.

cuments and one set of coloured photographs. This envelope would then be sealed with customs seal, signed by Jewellery Appraiser (Exports), PCWE and handed over to the exporter or his representative. This additional copy of Shipping Bill shall be used at the time of re-import ofgoods. No other document shall be entertained for the re—import purpose.

3.8 The PCWE will also maintain a register for all goods carried in this manner which will contain alphabetical details for all exporters on individual basis. A monthly abstract of this register will be made and presented to the Dy. Commissioner / Asstt. Commissioner, In charge of the PCWE. This register shall also contain the details of the goods re-imported after the completion of the tour by taking details from the reports submitted by the Customs, IGIA. 3.9 The packages would be sealed with customs seal and signed by the Jewellery Appraiser (Exports), PC WE and handed over to the exporter or his representative and escorted by a Customs Escort to the IGI Airport which shall be done twice a day. Such goods will be deposited at the CWC Warehouse at the Arrival hall of the IGIA and the exporter shall be issued a Detention / Deposit Receipt acknowledging the receipt of the goods. 3.10 The Dy. Commissioner / Asstt. Commissioner In-charge of the PCWE shall intimate the Dy. Commissioner / Asstt. Commissioner of the concerned shift at IGIA about the proposed requirement of the Customs Escort. The Dy. Commissioner / Asstt.

oner In-charge of the PCWE shall intimate the Dy. Commissioner / Asstt. Commissioner of the concerned shift at IGIA about the proposed requirement of the Customs Escort. The Dy. Commissioner / Asstt. Commissioner In-charge of the shift at IGIA shall make arrangements by deputing officers from the shift for such escort on receiving

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a intimation from the Dy. Commissioner / Asstt. Commissioner, In-charge of the PCWE.

3.11 Normally, depending upon the workload, such escort shall be twice in a day — once around afternoon and second around evening on the same day. The goods thus examined by the Jewellery Appraiser (Export), PCWE will be escorted by an Air Customs Officer (ACO) / Air Customs Superintendent (ACS), IGLA to CWC Warehouse situated in the Arrival Hall of [GI Airport for detention under a Detention / Deposit Receipt. The duty of an Air Customs Officer / Air Customs Superintendent for such escort duty will be allotted in duty roster maintained for all shifts at IGIA,

etention under a Detention / Deposit Receipt. The duty of an Air Customs Officer / Air Customs Superintendent for such escort duty will be allotted in duty roster maintained for all shifts at IGIA,

Departure formalities: 4,1 Onthe date of departure the exporter would come with sufficient time (two hours in addition to the time specified by the airlines for check in) and bring the endorsed documents, which must be within 10 days of the issue by the Jewellery Appraiser (Exports), PCWE, so that he can board the flight in time after getting delivery of his consignment from CWC Warehouse. 4.2 At the time of departing for the destination, the exporter will check in his baggage-with airlines and collect his boarding card and approach the Customs Officer posted at International Departure, IGI Airport. He will present the original Detention / Deposit Receipt issued to him at the time of the deposit of the goods after appraisal by the Jewellery Appraiser (Exports), PCWE. The Customs Officer will escort the exporter from Departure Hall to CWC Warehouse and withdraw his consignment detained earlier. 43. The Air Customs Officer at Departure Hall will make endorsement on all copies of the Shipping Bills and stamp it with Departure seal showing the date of departure, flight number ete. S/He will retain one of the endorsed copies of Shipping Bill which can be a photocopy of the document. However, the said officer has to ensure that in case of a photocopy, the same bears an endorsement with the departure details.

dorsed copies of Shipping Bill which can be a photocopy of the document. However, the said officer has to ensure that in case of a photocopy, the same bears an endorsement with the departure details. Thereafter, the exporter will be escorted for boarding the flight along with his hand carried consignment ofjewellery goods,

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i 4.4 The details of flight no. and date ofjourney will also be entered in the register maintained at departure hall against the entries related to the exports. The copies of the documents thus collected shall be handed over to the Air Customs Officer posted at Customs Warehouse on the next working day. Acknowledgement of such documents would be kept in a separate file at Departure Room of Customs, IGIA, for verification / records.

4.5 It will be the duty of the ACS (Departure) of the concerned shift to ensure that the passenger boards the flight.

4.6 If for any reason, the exporter could not undertake the trip after having deposited the goods at CWC Warehouse, he has to inform the Dy. Commissioner / Asstt. Commissioner, In charge of the PCWE in writing explaining the circumstances for cancellation of the trip. Under such, circumstances, the Dy. Commissioner / Asstt. Commissioner, In charge of the PCWE will get the documents defaced and neutralized for export purpose and get the entries done in the respective registers. He will also ensure cancellation of the Shipping Bill. Subsequently, he will forward the details of the exporter to the Dy, Commissioner / Asstt. Commissioner, In charge of the shift on duty at IGLA who will then release the goods to the exporter after ensuring that all the seals are broken so as to prevent further use.

5. Import procedure:

5.1 At the time of arrival, the passenger / importer, carrying such hand-carried jewellery goods which were taken for exhibition, etc. and for which a manual Shipping Billhad been filed, shall report at the Red Channel at the International Arrivals at [GI Airport and submit his goods for depositing in CWC Warehouse necessarily.

5.2 The said goods would be sealed and deposited against a dated Detention / Deposit Receipt which would bear a running serial number. The Deposit Receipt Book would be common for all the Shifts and always be available with the Dy. Commissioner / Asstt. Commissioner, In-charge of the Shift. The Detention / Deposit Receipt shall be in the format already in use at Customs,

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IGIA. The Detention/ Deposit Receipt shall be in 04 (four) copies, which shall be disposed of as follows: - (i) Original copy shall be given to the importer! passenger. (ii) Duplicate copy shall be retained in the docket file maintained at the Customs Warehouse Section, IGIA. (iii) Triplicate copy shall be handed over to the ACC (Imports) Commissionerate at the time of generation of manual Bill of Entry. (iv) Quadruplicate copy shall be retained in the Detention / Deposit Receipt Book. 5,3 Thereafter, the passenger / importer would approach the Customs Officer in Appraisement Group 3. 4 & 6 posted in ACC (Imports) Commissionerate with the copy of his Detention / Deposit Receipt and file a manual Bill of Entry there.

orter would approach the Customs Officer in Appraisement Group 3. 4 & 6 posted in ACC (Imports) Commissionerate with the copy of his Detention / Deposit Receipt and file a manual Bill of Entry there. At the time of filing such manual Bill of Entry, the importer will present self attested copies of all the export documents alongwith an invoice for sold goods and / or Delivery Challan of the goods under re— import if not sold within the prescribed time limit laid down in Section 31 of the CGST Act, 2017. No original documents are required to be filed at the ACC (Imports) Commissionerate. The Customs Officer in ACC (Imports) Commissionerate shall generate a job number and manual Bill of Entry number. The importer shall ensure that the Shipping Bill number is clearly mentioned alongwith the description of goods in the manual Bill of Entry so generated. 3.4. The job Id number and Bill of Entry number would be generated by the Customs officer in the Appraisement Group 3, 4 & 6 of the ACC (imports) Commissionerate during the office hours who will mark the same on the Bill of Entry. The same would be signed by the Dy. Commissioner / Asstt. Commissioner, In-charge of the Appraisement Group 3, 4 & 6 on all sheets of the Bill of Entry and marked with official seal on all sheets. The Bill of Entry should normally be issued on the day of filing itself. 5.5 The Bill Of Entry will then be handed over to the passenger[/][importer] for clearance of goods at IGLA.

al on all sheets. The Bill of Entry should normally be issued on the day of filing itself. 5.5 The Bill Of Entry will then be handed over to the passenger[/][importer] for clearance of goods at IGLA. However, if the details of the goods under re— import are readily available with the importer, then he/she/it may file a Bill of

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Entry in advance to save time. However, no relaxation in the nature and the contents of the documents required will be entertained for such advance requests. 5.6 The Customs officer at ACC (Imports) Commissionerate will maintain a register of all the manual Bills of Entry so issued. At the end of each day, Dy. Commissioner / Asstt. Commissioner In-charge of the Appraisement Group 3, 4 & 6 shall sign the Bill of Entry Register after the last entries are made in the day. An abstract of the same would be made on monthly basis and submitted to the Dy, Commissioner / Asstt. Commissioner In-charge of the Appraisement Group 3, 4 & 6. In case the receipt of the docket from Warehouse Section of IGIA is delayed beyond 7 days, the same shall be immediately brought to the knowledge of the Dy. Commissioner / Asstt. Commissioner, Incharge of the Appraisement Group 3, 4 & 6 who will issue reminder letter to the DC / AC, in-charge of Warehouse section of IGIA. 5.7 After collecting the manual Bill of Entry, the passenger / importer will approach the Warehouse Section of Customs IGIA for clearance of the goods during the duty hours on any working day which may be the same day as the day of deposit of goods or the next working day.

approach the Warehouse Section of Customs IGIA for clearance of the goods during the duty hours on any working day which may be the same day as the day of deposit of goods or the next working day.

5.8 The passenger / importer will present 4 complete set of the documents as mentioned below at the time of clearance of goods to the Customs Officer at the Warehouse Section of IGLA: - (i) A letter from the passenger/ importer requesting clearance of goods. If an authorized representative is getting the goods cleared then an authority letter enclosing a proof of identity duly attested by the passenger / authorized signatory of the importer shall be submitted.

(ii) A copy of the passport of the passenger / importer who had deposited the goods. (iii) A-copy of the permission letter from the GJEPC permitting participation in such tour abroad.

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(iv) Original Invoice / Delivery Challan attested by the Jewellery Appraiser (Exports), PC'WE bearing the signatures of the Dy. Commissioner / Asstt. Commissioner, In charge of the PCWE with a complete packing list. (v) Original invoice for the goods sold abroad on such tour with a packing list.

(vi) Original invoice / Delivery Challan for the unsold goods under re— import with a packing list. [It may be noted that the invoice shall only be issued in respect of the cases covered under Para 4 (b) ofTable in Para 7 ofthe Circular No. 108/21/2019-GST dated 18.07.2019.]

with a packing list. [It may be noted that the invoice shall only be issued in respect of the cases covered under Para 4 (b) ofTable in Para 7 ofthe Circular No. 108/21/2019-GST dated 18.07.2019.]

(vii) Sealed envelope from the ACC (Exports) Commissionerate as mentioned in Para 3.7 with the seals intact. It should be noted that any tampering of the seal or in case of doubt the matter shall be brought to the knowledge of the Dy. Commissioner/ Asstt. Commissioner, In-charge of the Warehouse Section of IGIA immediately and his decision in the matter shall be final.

(viii) Anundertaking from the passenger/ importer mentioning that the goods under re-import are a part of the goods exported under the subject Shipping Bill and the quantity of the goods under re—import at this point oftime or at any earlier occasion is less than or equal to the goods exported. It should also be mentioned that the set of documents being used for the re-import have not been used at any point of time at any other port or point of entry for clearance of any goods related to such Shipping Bill.

(ix) Detention / Deposit Receipt in original. (x) Triplicate copy of the Shipping Bill in original.

(xi) Original EDF. 5.9 The Customs officers at Warehouse Section, IGIA would open a file cotitaining all the documents and mark the details in a Bill of Entry register already under use at IGLA. S/He will also ensure that the sealed envelope being presented is intact and there is no evidence of tampering of the seal. If the importer fails to present the sealed envelope then the re-import shall not

so ensure that the sealed envelope being presented is intact and there is no evidence of tampering of the seal. If the importer fails to present the sealed envelope then the re-import shall not

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be allowed under any circumstances and will be subjected to applicable

duty and import restrictions. 5.10 The Customs officers at Warehouse Section, IGLA would then mark the request for presenting the goods under the Detention / Deposit Receipt which will be sent to the C'WC for extracting the same. In the meantime, the second copy of the Detention / Deposit Receipt will be taken from the Detention / Deposit Receipt book and placed in the file opened by the Customs warehouse section at IGLA.

5.11 On receipt of the goods, the Customs officers at Warehouse Section, IGLA would ensure that the seals of the packages are intact. The ACO / ACS, Customs warehouse section will receive the goods from the CWC / passenger / importer, as the case may be, submit the same to the Jewellery Appraiser, Customs, IGIA (JA) for further examination and assessment through ACS (warehouse). The ACO would assist the JA in examination of the goods as required and submit his report on the Bill of Entry. 5.12 The JA would examine and assess the goods on the basis of available documents and may call for any other document(s) that may be required for establishing the identity of the goods being re-imported. If the identity of the reimported jewellery goods is established then he would mark his report on the Bill of Entry and the notesheet.

ed for establishing the identity of the goods being re-imported. If the identity of the reimported jewellery goods is established then he would mark his report on the Bill of Entry and the notesheet. The JA will also mark all copies of the Bill of Entry with the Shipping Bill details for purpose of cross reference. The same would be submitted to the Dy, Commissioner/ Asstt. Commissioner, In charge of Warehouse section of IGLAfor his approval. The JA will also sign on the reverse of all copies of the Bill of Entry. Similarly, after granting the approval of re-import on the notesheet, the Dy. Commissioner / Asstt. Commissioner, In charge of Warehouse section of IGIA will also sign all the copies of the Bill of Entry on reverse. 5.13 The JA will endorse the details of the exports made, goods sold and the eoods under reeimport with respective values on the extra copy of the Shipping Bill afid the triplicate copy of the Shipping Bill. The triplicate copy will be copied and kept in the office file pertaining to such re-import and its original

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the Shipping Bill afid the triplicate copy of the Shipping Bill. The triplicate copy will be copied and kept in the office file pertaining to such re-import and its original

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will be returned to the Passenger extra / importer. Under no circumstances will the this copy of the Shipping Bill duly endorsed be removed from the file as of will be considered the official record of the re-jmPort of goods. In case partial re-import, this file wil] be extracted and used for the purpose of reimport at the time OF next re-import against the same Shipping Bill. In other Words, no new file for the subsequent re-import will be opened, 5.14 After the approval of the Dy, Commissioner / Asstt. Commissioner, In charge of Warehouse section of IGLA, the duty if any, assessed on the Bill of Entry would be deposited by the Passenger / importer in the designated Bank against a dated acknowledgement. 5.15 Ifthe Passenger / importer chooses to opt for provisional assessment, he has to execute an LUT or a Bond with the proper officer of the Customs Warehouse section of IGIA, 3.16 Incase of Partial re-import (where the re—-import is being done on more than one occasions), the importer wil] make a request to the Dy. Commissioner ! Asstt, Commissioner, In charge of Warehouse section of IGIA who will accord his approval on file, Once the approval has been Branted, the LA will réseal the photographs of the jewellery goods duly attested by the Jewellery Appraiser (Exports), PCWE, in a fresh envelope in such a Way that the same cannot be opened without tampering the seal.

ll réseal the photographs of the jewellery goods duly attested by the Jewellery Appraiser (Exports), PCWE, in a fresh envelope in such a Way that the same cannot be opened without tampering the seal. Under no circumstances, the same envelope as used ear er by the Jewellery Appraiser (Exports), PCWE will be used for resealing ofPhotographs by JA. This envelope will not be returned to the Passenger file / importer and it Shall be retained in the 3.17containing all other documents at the Warehouse Section of IGLA, Once the duty has been Paid or assessed provisionally the £00ds may be released by the ACS (W/H) after approval of the Asstt. Commissioner Commissioner, / Dy. Out In charge of Warehouse section of IGLA throu gh issuance of an of Charge Order. Format of Out of Charge Order shall be the same as is being used currently. The Out of Charge Order shall be issued in triplicate, which shall be disposed of as follows: - (i) Original copy shall be given to the importer/ Passenger,

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be given to the importer/ Passenger,

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(ii) Duplicate copy shall be retained in the docket/file. (iii) Triplicate copy shall be retained in the Out of Charge Book. 5,18 In case of complete sale of the goods exported i.e. where no re-import is undertaken, the passenger / importer on arrival will approach the Dy. Commissioner / Asstt. Commissioner In-charge of the shift at IGIA. The passenger will make a written declaration to the Dy. Commissioner / Asstt. Commissioner, In charge of the shift declaring that he has not imported any goods which were exported under a particular Shipping Bill. The said Dy. Commissioner / Asstt. Commissioner, on receipt of such information, will take steps as deemed necessary to verify the said declaration and issue a written confirmation ofno “re-import” to such passenger / importer. It is clarified that the confirmation of no re-import will be issued by the Customs only on the day of arrival of the passenger / importer itself. It will not be issued on any subsequent day or during any other shift under any circumstances. 5.19 The passenger / importer will contact the Jewellery Appraiser (Exports), PCWE with such a written confirmation from Dy. Commissioner / Asstt. Commissioner, In charge of the shift at GIA and seek an endorsement on the sale invoice of such goods. The Jewellery Appraiser (Exports), PCWE will make necessary entries in the concemed registers to reconcile the data.

e of the shift at GIA and seek an endorsement on the sale invoice of such goods. The Jewellery Appraiser (Exports), PCWE will make necessary entries in the concemed registers to reconcile the data.

6 Realisation of sale proceeds: it is clarified that the export proceeds shall be required to be realized through normal banking channels as mandated under the provisions of the Foreign Trade Policy in vogue. __ 7 Maintenance of Records: The following records shall be maintained at the respective formations containing details as mentioned in the Annexure to this Public Notice. 1. Register of Exports at ACC (Exports) Commissionerate 2. Exporterwise Register of Exports at ACC (Exports) Commissionerate 3; Register of manual Bill of Entry at ACC (Imports) Commissionerate

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Departure Register (At Departure Hall, IGI Airport) 5. Bill of Entry Register (at Warehouse Section, Customs, IGIA) 6. Register ofre-import (at Warehouse Section, Customs, IGIA)

8 Docket of re-import: -

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In respect of each re-imported hand-carried jewellery goods, a docket of the following documents would be maintained in file with the warehouse Section of IGI Airport: -

(i) A copy of manual Shipping Bill on which reimported jewellery goods had been exported;
(ii) <A copy of the EDF; (iii) A copy of manual Bill of Entry; (iv) Report of the Jewellery Appraiser, Customs, IGIA; (v) Duplicate copy of Out of Charge Order;

wellery goods had been exported;

(ii) <A copy of the EDF; (iii) A copy of manual Bill of Entry; (iv) Report of the Jewellery Appraiser, Customs, IGIA; (v) Duplicate copy of Out of Charge Order;
(vi) LUT/Bond, in case of provisional assessment; (vii) Copy of Bank Challan in case any duty has been paid. 9, Reconciliation of records:

9.1 The Warehouse Section of [GLA will send a weekly tabulatreport to th e ACCd (Exports) Commissionerate and ACC (Imports) Commissionerate containing importer wise details of the re-import cleared during the week. In addition, a copy of extra Shipping Bill containing due endorsements with abstract of the re-import permitted as mentioned in the para 3.13 above will be sent to the ACC (Exports) Commissionerate and a copy ofthe Bill of Entry will be sent to the ACC (Imports) Commissionerate with copies of all documents as mentioned at para 8 above. A list of cases where no re-imports have been undertaken due to complete sale of the goods abroad will also be sent by the warehouse section of IGLA to the Dy. Commissioner / Asstt. Commissioner of PC WE.

9.2 A reconciliation of the reports will be done on monthly basis by each Commissionerate. ACC (Exports) Commissionerate shall reconcile the imports against the Shipping Bills assessed and cleared in the month, and inform any outstanding Shipping Bills, against which the re-import has not been

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t has not been

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completed, to the Dy. Commissioner / Asstt. Commisssioner in-charge of Customs Warehouse section at IGIA and Dy. Commissioner / Asstt. Commissioner In charge ofthe Appraisement Group 3, 4 & 6 of ACC (Imports) Commissionerate for appropriate action.

9.3. A report shall be sent by the Dy Commissioner / Asstt. Commisssioner, In-charge of Customs Warehouse section at IGIA to the DG, GST for coordination and further action to fulfill requirements as per circular No. 108/27/2019-GST dated 18.07.2019, in case of default beyond the prescribed period of six months.

The Addl. Commissioner / Joint Commissioner holding charges of respective formations will ensure strict compliance by periodically reviewing the documents and records being maintained by the respective sections. 11. Any difficulty in implementing this SOP should be brought to the notice of the undersigned immediately. This issues with the approval of Chief Commissioner of Customs, Delhi Zone.

— - eas | (MANISH KUMAR) Commissioner of Customs (Airport & General)

Copy for information to:

The Principal Commissioner, ACC (Imports), NCH, New Delhi. 2. The Commissioner, ACC (Exports), NCH, New Delhi. 3, The Commissioner, Airport & General, Customs, NCH, New Delhi. 4. The Commissioner (Audit), Customs, NCH, New Delhi. 5.6. TheJewelleryPe agreeAppraisers, Commissioner,IGI AirportWarehouse,/ACC (Exports), IGI Airport, New NewDelhi. Delhi. ° 7. The GJEPC, Flatted Factory Complex, Jhandewalan, New Delhi 8. Notice Board.

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Annexureto the Public NoticeNo. 01 / 2019 dated 28.11.2019

Register of Exports [At ACC, (Exports) Commissionerate] The Precious Cargo Warehouse will also maintain a datewise register of exports for all jewellery goods carried by hand containing the following details: -

Gy ae
(ii) Date of export
(iil) Name & address of the exporter
(iv) IEC of the exporter
(v) Job Id No. & date
(vi) Shipping Bill No. & date (vil) Quantity of goods under export
(viii) Value of Goods under export (In Foreign Currency)

e exporter

(iv) IEC of the exporter
(v) Job Id No. & date
(vi) Shipping Bill No. & date (vil) Quantity of goods under export
(viii) Value of Goods under export (In Foreign Currency)
(ix) Value of goods under export (In Rupees)
(x) Signature of the Inspector (Exports)

Exporterwise Register of Exports [At ACC, (Exports) Commissionerate]

The Precious Cargo Warehouse will maintain a register of exports for all jewellery goods carried by hand containing the following details. The register shall be maintained alphabetically for all exporters on individual

basis:

Name and addrof th e exporterss with the I/E Code
(i) 5. No.
(ii) Date of export
(iii) JobId No. & date
(iv) Shipping Bill No, & date
(¥) Description of goods under export
(vi) Quantity of goods under export (vii) Walue of Goods under export (In Foreign Currency) (vill) “Value of goods under export (In Rupees) (ix) Name of the person carrying the goods for export

;

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(xi) Signature of of Inspector (Exports) (xii) Signature of ofJewellery Appraiser (Exports) 4 (x) FlightMo. & date

(xi) Signature of of Inspector (Exports) (xii) Signature of ofJewellery Appraiser (Exports) (xiii) Date ofre—import. (xiv) Bill of Entry No. & date

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(xv) Quantity ofgoods under Import
(xvi) Walue of goods under import (In Foreign Currency)

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(xv) Quantity ofgoods under Import
(xvi) Walue of goods under import (In Foreign Currency)
(xvii) Walue of goods under import (In Rupees) (xviii) Signature of Inspector (Exports)
(xix) Signature of Jewellery Appraiser (Exports)

A monthly abstract of this register will be made and presented to the Dy. Commissioner / Asstt. Commissioner, In charge of the Precious Cargo Warehouse, ACC (Exports) Commissionerate. In case the details are found to be not available, the Dy. Commissioner / Asstt, Commissioner, Precious Cargo Warehouse, ACC (Exports) will obtain such details from the Dy. Commissioner / Asstt, Commissioner, In-charge of Warehouse section of IGIA. 3. Register of manual Bill of Entry [At ACC (Imports) Commissionerate]

The Appraisement Group 3,4 & 6 of ACC (Imports) Commissionerate will maintain a register of manual Bills of Entry for all jewellery goods carried by hand containing the following details. The register shall be maintained alphabetically for all importers on individual basis:

(i) 8.No. (ii) Date of export
(iit) Job Id No. & date
(iv) Bill of Entry No. & date
(v) Date of re-import
(vi) Quantity of goods under import
(vu) Value of goods under import (In Foreign Currency)
(viii) Value of goods under import (In Rupees)

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r import (In Rupees)

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(ix) Date of receiptof docket from IGIA (x) Signature ofDealing Assistant (xi) Signature ofAppraiser of Appraisement Group 3,4 & 6 4. Departure Register [At Departure Hall, IGIA]
A Departure Register shall be maintained at Departure Hall of the
IGIA. This Register shall be serially numbered and remain in the custody ofthe Dy. Commissioner/ Asstt. Commissioner In-charge of the Shift. The Departure Register would contain the following details: -
(i) S.No.
(ii) Name & address of the exporter (iii) IEC of the exporter
(iv) Flight Number & date
(v) Date of export
(vi) Shipping Bill No. & date
(vii) Description of goods under export
(viii) Quantity of goods under export
(ix) Value of goods under export (In Foreign Currency)
(x) Value of goods under export (In Rupees)
(xi) Name of the person hand carrying the goods for export
(xii) Signature of ACO (Departure) (xiii) Signature of ACS (Departure) ; 5: Bill of Entry Register [At Warehouse Section, Customs, IGIA] A Bill of Entry Register shall be maintained. This Register shall be

gnature of ACO (Departure) (xiii) Signature of ACS (Departure) ; 5: Bill of Entry Register [At Warehouse Section, Customs, IGIA] A Bill of Entry Register shall be maintained. This Register shall be

serially numbered and remain in the custody of the Dy. Commissioner / Asstt. Commissioner In-charge of the Warehouse section of IGLA. The B/E Register would contain the following details: -
(i) 5. No.
(ii) Name & address of the passenger / importer
(iii) TEC of thé importer (iv) fate of arrival
(v) Export Invoice No.

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(vi) Shipping Bill No. & date (vii) Detention / Deposit Receipt No. and date (viii) Bill of Entry No. & date (ix) Job Id. No. & date (x) Walue ofgoods declared under re-import (xi) Description of goods under re-import (xii) Duty involved (xiii) Whether opting for provisional assessment (Yes or No) (xiv) Ifyes, then LUT / Bond No & date (xv) Validity of the Bond / LUT (xvi) If duty paid, then details of the duty payment (xvii) Out of Charge No. & date (xviii) Signature of the ACO (xix) Signature of the ACS (WH) (xx) Remarks

& date (xv) Validity of the Bond / LUT (xvi) If duty paid, then details of the duty payment (xvii) Out of Charge No. & date (xviii) Signature of the ACO (xix) Signature of the ACS (WH) (xx) Remarks

Entries in the B/E Register shall be made and signed by ACO (WH), and countersigned by ACS (WH) designated for the Purpose. At the end of each day, Dy. Commissioner / Asstt. Commissioner In-charge of the Warehouse section shall sign the Bill ofEntry Register after the last entries have been made in the day. 6. A register of re-import [At Warehouse Section, Customs, IGIA] The Warehouse section will also maintain a register ofré-import for all Jewellery goods carried by hand containing the following details. The register shall be maintained alphabetically for all importers on individual basis: (i) §&.No.Name and addressof the Importer with the VE Code

(ii) Date of export : (iii) Shipping Bill No. & date (iv) Description éf goods under export (v) Quaitity of goods under export (vi) Value of goods under export (In Foreign Currency)

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(vii) Walue of goods under export (In Rupees) (viii) Date ofre—-import (ix) Bill ofEntryNo. & date (x) JobId No. & date (xi) Quantity ofgoods sold (xii) Value ofgoods sold abroad (In Foreign Currency) (xiii) Value ofgoods sold abroad (In Rupees) (xiv) Quantity of goods under re-import (xv) Value of goods under re-import (In Foreign Currency) (xvi) Value ofgoods under re-import (In Rupees) (xvii) Signature of ACO (Warehouse), IGIA (xvinl) SignatureA monthly of Jewellery Appraiser,abstract of this register IGLA will be made and presented to the Dy. Commissioner / Asstt. Commissioner, In-charge of Warehouse Section, IGIA.

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