IN FORCE Procedural & compliance ·?

Implementation and Enforcement of Single Unified Multi-Purpose Electronic Bond in Customs - 'Ekal Anubandh'

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Circular No. 04/2025-Customs

F. No. 450/119/2021-Cus IV

Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs)

Room No.229A, North Block, New Delhi, dated 17th February, 2025 To,

All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) / Customs and Central Tax All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive), All Principal Director Generals/ Director Generals under CBIC.

Subject: Single Unified Multi-Purpose Electronic Bond in Customs-Ekal

Anubandh - reg.

Madam/Sir,

CBIC's ongoing initiatives to simplify trade processes, improve transparency, and adopt best practices have resulted in steady improvements across various trade facilitation metrics. Leveraging Information technology, many processes have become paperless and contactless, thus providing ease and less time consuming for the trade.

In the same direction, to enhance efficiency and reduce the administrative load on businesses, CBIC has decided to introduce a project named “Ekal Anubandh”, wherein trade will be encouraged to use single All-India Multi-purpose Electronic Bond with end-to-end automation. As a first step, single All-India Multipurpose Bond for importers or exporters in lieu of the transaction-wise Bonds being submitted across different ports, thus offering significant potential to save both time and costs in trade procedures.

3.1 At present, importer or exporter submits separate bonds along with security, for every transaction at each port for different scenarios as stipulated in the Board circulars given below:

i. Provisional Assessment Circular No. 38/2016 dt. 22.08.2016 and Circular 42/2020-Customs dated 29.09.2020 ii. Export Promotion Schemes – Circular 11A/2011-Customs dated 25.02.2011 iii. Warehousing under Section 59 - Circular 18/2016-Custom dated 14.05.2016 and Circular 21/2016 - Customs dated 31.07.2016

Export Promotion Schemes – Circular 11A/2011-Customs dated 25.02.2011 iii. Warehousing under Section 59 - Circular 18/2016-Custom dated 14.05.2016 and Circular 21/2016 - Customs dated 31.07.2016

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iv. MOOWR in bonded warehouse under section 65 – Circular 34/2019-Customs dated 01.10.2019 v. MOOWR in Special Warehouse under section 65 vide Circular 36/2020- Customs dated 17.08.2020-Customs.

3.2 The current practice is adding cost and time for the trade and customs and adds to the administrative burden of maintaining physical records. The status and retrieval also pose difficulties.

Single All-India Multipurpose electronic Bond (SEB):

4.1 To overcome above issues and to provide end-to-end digital solution, in lieu of submission of separate bonds, importer or exporter will have an option to submit a Single All-India Multipurpose electronic Bond (SEB) with following features: (a) Importer/Exporter can choose the obligations, he intends to undertake in the common bond format and submit at any port of importer’s choice electronically at ICEGATE. (b) Option to include additional obligations or additional amount at the later stage is available at ICEGATE (c) Electronic Payment of stamp duty and electronic execution of Bond through integration with National E-Governance Services Limited (NeSL) by affixing electronic signature without any requirement for notary.

ic Payment of stamp duty and electronic execution of Bond through integration with National E-Governance Services Limited (NeSL) by affixing electronic signature without any requirement for notary. (d) Online linking End-to-End issued Electronic Bank Guarantee
(e) Verification of Bank Guarantee (BG) issued by issuing Bank

4.2 On the lines of the initiative of ‘Digital Document Execution or DDE` for paperless execution and storage of financial contracts, through M/s N National E- Governance Services Limited (NeSL) by Department of Financial Services (DFS), digital execution of customs bonds is being enabled. The process of execution of bond electronically including the digital payment of stamp duty is elaborated in Annexure- A. The Importer/exporter executing the bond may ensure that applicable stamp duty is paid.

4.3 In this regard, as clarified earlier vide Circular 11A/2011-Customs dated 25.02.2011 in respect of National Bond for EP Schemes, opinion of Law Ministry regarding the legal implications of a single bond across different customs locations is re-iterated as follows “since the Bond is executed in favour of President of India, the same is enforceable by any authorized Commissioner (Customs)”. Further, it also clarified that, in view of capability to identify the executants and time-stamping of the electronic signatures, there is no further requirement of notaries during SEB execution process.

4.4 Format of the SEB is provided in Annexure-C.

entify the executants and time-stamping of the electronic signatures, there is no further requirement of notaries during SEB execution process.

4.4 Format of the SEB is provided in Annexure-C.

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Submission of Bank Guarantee:

Along with the execution of Bond, procedure for submission of Bank Guarantees is also being streamlined. For the sake of uniformity, the quantum of Bank Guarantee to be provided in the different instances prescribed earlier through the Board circulars have been collated and made available in Annexure-F. The importer/exporter may also be able to select the quantum of bank guarantee applicable for different purposes like provisional assessment, EP schemes etc. Further, a separate option is also available in case there is a need for having different quantum of bank guarantee other than those specifically listed in Annexure F. The detailed procedure for linking of Bank guarantee with the bond is elaborated in Annexure-B.

With electronic bonds and bank guarantees, importers/exporters/customs brokers can manage and track documents in real time, ensuring greater security and transparency throughout transactions. The “Ekal Anubandh” project ensures that above digital solutions are environmentally friendly, cost-effective, and more convenient, as they eliminate the need for physical signatures and paperwork, allowing for faster approvals and fewer delays.

igital solutions are environmentally friendly, cost-effective, and more convenient, as they eliminate the need for physical signatures and paperwork, allowing for faster approvals and fewer delays. Therefore, the importers and exporters are encouraged that, wherever required, importers/exporters/customs brokers may execute a single unified multi-purpose electronic bond and electronic bank guarantee.

For further details of the e-Bond and e-Bank Guarantee module, detailed Advisories issued by ICEGATE website may be referred to.

The Single All-India Multipurpose electronic Bond (SEB) under “Ekal Anubandh” project shall be implemented through detailed advisories being issued by DG Systems in a phased manner. User feedback will be suitably incorporated during implementation.

The Chief Commissioners of the Zones may sensitize the officers under their jurisdiction of the above changes to handhold the trade. Necessary Public Notice may be issued and outreach activities conducted with the relevant stakeholders. Difficulties, if any may be brought to the notice of the Board.

Hindi version follows.

Yours sincerely,

Sanjeet Kumar Under Secretary (Customs IV),
Customs Policy Wing

keholders. Difficulties, if any may be brought to the notice of the Board.

Hindi version follows.

Yours sincerely,

Sanjeet Kumar Under Secretary (Customs IV),
Customs Policy Wing

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Annexure-A

Digital Stamping and Execution of Single All-India Multipurpose Electronic Bond (SEB)

National e-Governance Service Limited (NeSL) recognised as information Utility (IU) under The Insolvency and Bankruptcy Code (IBC), 2016, is mandated to serve as a repository of legal evidence for financial credit contracts. Department of Financial Services (DFS), Government of India vide Circular F. No. 6/2/2019-BO.II dated 11.08.2020 has already initiated ‘Digital Document Execution or DDE`, which is a mode for paperless execution and storage of financial contracts, through M/s NeSL.

Under the Indian Stamp Act, 1899, the Customs bond, being an instrument (Article 26 under Schedule 1 to the said Act), stamp duty is required to be paid.

Digital Stamping of documents and online payment of stamp duty are enabled based on the concurrence from the States, through Stock Holding Corporation of India Limited (SHCIL) or Government Receipt Accounting System (GRAS) platforms. The list of States and UTs enabled at NeSL for e-BG and e-Customs Bond is enclosed as Annexure G. The user can pay the applicable stamp duty via online mode through NeSL. It is to also mention that whenever another state/UT is enabled at NeSL for e- BG and e-Bond, the same will be intimated through ICEGATE.

he applicable stamp duty via online mode through NeSL. It is to also mention that whenever another state/UT is enabled at NeSL for e- BG and e-Bond, the same will be intimated through ICEGATE.

The person intending to execute the bond may provide appropriate authority document that he is enabled to execute the same on behalf of the legal person. The manner of affixing digital/electronic signature would be elaborated by ICEGATE in its Guidelines. There is no requirement of notarising the electronic bond.

In brief, the procedure of execution of SEB is as follows:

(a) SEB can be using executed bond for Provisional Assessment (including CAROTAR, Chemical tests etc), Export Promotion Schemes, Re-Export Purposes, Import as per Section 143, Warehousing under Public/Private/Special Warehouses, Manufacture and Other Operations in Private Warehouse, Manufacture and Other Operations in Special Warehouse etc. National Bond under IGCR procedure will continue to be provided separately.

(b) The Bond Application can be initiated by selecting appropriate obligations along with the supporting documents in the ICEGATE Portal and submitted.

(c) Along with the Bond, The appropriate purpose codes, if the quantum of bank guarantee is already known, may be indicated. It is to clarify that, only

nts in the ICEGATE Portal and submitted.

(c) Along with the Bond, The appropriate purpose codes, if the quantum of bank guarantee is already known, may be indicated. It is to clarify that, only

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quantum is to be indicated. Bank Guarantee may be submitted only when required i.e during import or export of the goods.

(d) The Application will be scrutinized and the clarifications will be sought by the Customs Officer electronically. Once scrutiny is complete, unique Bond Number is generated and affixed to the draft SEB and shared with NeSL via API for e-stamping and e-signing.

(e) Once stamp duty payment and electronic signature is affixed through NeSL portal, same will be forwarded to the concerned Assistant/ Deputy Commissioner for e-Signature. The finalized e-Bond is stored in NeSL repository and also in e-Sanchit and is also available for use in Customs Automated System.

(f) Option is also available to add additional obligations or the amount of bond at the later stage. The supplementary bond format for addition of events or for addition of amounts are enclosed as Annexure D and Annexure E respectively to this Circular. The linkage of Bond with Bank Guarantee will be visible at the ICEGATE portal.

dition of events or for addition of amounts are enclosed as Annexure D and Annexure E respectively to this Circular. The linkage of Bond with Bank Guarantee will be visible at the ICEGATE portal.

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Annexure-B Linking of e-Bank Guarantee

In case, Bank Guarantee is to be provided as security to the bond, same may be linked in the ICEGATE Portal against the Bond.
For linkage of e-Bank Guarantee (e-BG), steps involved is provided in brief as follows: (a) Importer may approach any of the Banks listed in Annexure-H for issuance of e-BG in the format specified in Annexure-I (b) The bank generates the e-BG and transmits its details to NeSL.
(c) The importer/ exporter can link e-BG relevant Bond Number at ICEGATE by entering the unique number issued by the bank. (d) Upon submission, the e-BG details are fetched from NeSL and validated against the applicant’s details in ICEGATE.
(e) The importer/ exporter reviews and confirms the fetched details, including the e-BG pdf document, and will submit the linkage request.
(f) Once the linkage is approved, the linkage of e-BG with the e-Bond, all relevant details are reflected in the importer/ exporter’s dashboard.
For linkage of paper-based Bank Guarantee, the importer may use the same format as specified in Annexure-I and also mention the IFSC code of Beneficiary Bank (i.e SBI or ICICI) for verification by the Customs. The Bank is required to transmit the BG details to the Beneficiary Bank through SFMS.

nexure-I and also mention the IFSC code of Beneficiary Bank (i.e SBI or ICICI) for verification by the Customs. The Bank is required to transmit the BG details to the Beneficiary Bank through SFMS. Till such verification mechanism is operational, the current process may be continued.

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Annexure C –Format for Single All-India Multipurpose electronic Bond for Importers/Exporters under the Customs Act, 1962

Multi Purpose Bond for Importers/Exporters under the Customs Act, 1962 KNOW ALL MEN BY THESE PRESENTS THAT I/We, M/s…………………………having registered office located at………………………..and holding Import-Export Code No……….....hereinafter called the "obligor(s)" (which expression shall include my/our successors/heirs, executors, administrators and legal representatives) are held and firmly bound unto the President of India hereinafter called the "President" (which expression shall include his successors and assigns) in the sum of Rs………..(Rs…………………) to be paid to the President for which payment well and truly to be made, I/we bind ourselves, my/our successors, heirs, executors, administrators and legal representatives firmly by these presents.

to be paid to the President for which payment well and truly to be made, I/we bind ourselves, my/our successors, heirs, executors, administrators and legal representatives firmly by these presents. KNOW ALL MEN BY THESE PRESENTS THAT I/We, M/s…………………………having registered office located at………………………..and holding Import-Export Code No……….....hereinafter called the "obligor(s)" (which expression shall include my/our successors/heirs, executors, administrators and legal representatives) and Mrs/Mrs/Miss/M/s…………………………having located at ………………………..and holding PAN No……….....hereinafter called the “the surety(ies)” (which expression shall include my/our successors/heirs, executors, administrators and legal representatives) are held and firmly bound unto the President of India hereinafter called the "President" (which expression shall include his successors and assigns) in the sum of Rs………..(Rs…………………) to be paid to the President for which payment well and truly to be made, I/we bind ourselves, my/our successors, heirs, executors, administrators and legal representatives firmly by these presents Request made on ……….. day of 20….. and signed with electronic signature on the day and year, indicated therein. WHEREAS the above bounden obligor has been permitted from time to time to import or export goods; and WHEREAS the obligor desires from time to time to import or export goods,
a. in accordance with sub-section (1) of section 18 of the Customs Act, 1962; or
b.

o time to import or export goods; and WHEREAS the obligor desires from time to time to import or export goods,
a. in accordance with sub-section (1) of section 18 of the Customs Act, 1962; or
b. in accordance with conditions as specified in terms of the notification(s) issued under section 25 of the Government of India in the Ministry of Finance, Department of Revenue; or
c. in accordance with provisions under section 59 or section 65 of Customs Act, 1962 or
d. in accordance with sub-section (1) of section 143 of the Customs Act, 1962;
e. In the event of warehousing of goods and requirement of bond in accordance with sub- section (2) of section 59 of the Customs Act, 1962; f. In the event of permission for manufacture and other operations in private warehouse in accordance with section 65 of the Customs Act, 1962; g. In the event of permission for manufacture and other operations in special warehouse in accordance with section 65 of the Customs Act, 1962 The condition of this bond is that the obligor and his representative observe all the provisions of the Customs Act, 1962 in respect of import or export of goods, and rules and regulations made thereunder; For Bond with Surety For Bond without Surety, with or without Bank Guarantee Obligor to choose one or many of the provisions in i

rt of goods, and rules and regulations made thereunder; For Bond with Surety For Bond without Surety, with or without Bank Guarantee Obligor to choose one or many of the provisions in i

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NOW THE CONDITION of this written bond is such that —
I. The Obligor undertakes to fulfill obligations as applicable in the following events from time to time :
(A)
In the event of import or export under Provisional Assessment:
If the bounden obligor has been permitted from time to time by the Assistant Commissioner of Customs/Deputy Commissioner of Customs, (hereinafter called the "proper officer") to make provisional assessment, pending submission of further documents and/or furnishing information and/or completion of further enquiries and/or chemical test and/or other test and/or pending verification of proof of origin or verification consistent with the trade agreement, the obligor shall fulfill the following obligations:
a. undertake to produce such documents and furnish such information as may be called for by the proper officer, within one month or within such extended period as the proper officer may allow; and
b. pay to the President, the difference between the duty finally assessed and the duty provisionally assessed, along with interest, if any on finalization of provisional assessment by the proper officer, in respect of the goods imported or exported from time to time.
c.

nd the duty provisionally assessed, along with interest, if any on finalization of provisional assessment by the proper officer, in respect of the goods imported or exported from time to time.
c. pay to the president any other sum, if any for contravention of the provisions of Customs Act 1962 and the rules and regulations made thereunder in respect of such goods. AND if the obligor produces the required documents or furnishes the information called for and pays to the President, the difference between the duty finally assessed and the duty provisionally assessed, along with interest, if any on finalization of provisional assessment by the proper officer, this obligation to that extent shall be void.
(B) In the event of import under export promotion schemes:
If the bounden obligor has been permitted to import from time to time the goods without payment of duty/at concessional duty against the notification(s) or authorizations including replenishment authorizations issued from time to time, in terms of the notification[s) of the Government of India in the Ministry of Finance, Department of Revenue relating to the Advance Authorization scheme/ Duty Free Import Authorization DFIA) scheme/ Export Promotion Capital Goods [EPCG) scheme/ Gem & Jewellery Scheme under Chapter 4 of the Foreign Trade Policy, 2023, as amended, [hereinafter referred to as the said notification (s) and against the authorizations issued under the said schemes [hereinafter referred to as the authorizations] for the import of the goods mentioned therein on the terms and conditions

ification (s) and against the authorizations issued under the said schemes [hereinafter referred to as the authorizations] for the import of the goods mentioned therein on the terms and conditions specified in the said notifications and the authorizations;
AND the proper officer of Customs has allowed the clearance of the goods, the obligor shall fulfill the following obligations: a. undertake to fulfil the export obligation as specified in the said notifications and the said authorizations and to produce evidence of having so fulfilled the export obligation within the time period as stipulated in the relevant notification from the expiry of the specified export obligation period to the satisfaction of the Government;
b. observe all the terms and conditions of the said notification(s) in respect of imports from time to time;
c. observe all the terms and conditions specified in the said authorizations;

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d. fulfil the export obligation as specified in the said notification(s) and the authorizations and produce evidence of having so fulfilled the export obligation within the time period as stipulated in the relevant notification and authorization within the stipulated time, if any, from the expiry of the specified export obligation period to the satisfaction of the Government;
e.

s stipulated in the relevant notification and authorization within the stipulated time, if any, from the expiry of the specified export obligation period to the satisfaction of the Government;
e. in the event of failure to fulfil full or part of the export obligation as specified in the said notification(s) and the authorizations, undertake to pay the customs duty but for the exemption, interest at the applicable rates thereon forthwith, penalty and fine and without any demur, to the Government.
f. comply with the conditions and limitations stipulated in the said Foreign Trade Policy, Hand Book of Procedures and Circular(s) issued by CBIC as amended from to time.
g. not change the name and style under which doing business or change the location of the manufacturing premises except with the written permission of the proper officer; and
h. keep the bank guarantees / securities, if any furnished, alive till the discharge of the obligation under this bond to the satisfaction of the proper officer. AND if the obligor has satisfied the above conditions, in respect of the goods imported from time to time, this obligation to that extent shall be void”.

to the satisfaction of the proper officer. AND if the obligor has satisfied the above conditions, in respect of the goods imported from time to time, this obligation to that extent shall be void”.
(C) In the event of import and export without payment of duty or on payment of concessional duty in terms of the notifications issued under the Customs Act, 1962:
If the bounden obligor has been permitted from time to time by the proper officer to import and export with no duty/at concessional duty in terms of the notifications of the Ministry of Finance, Government of India, and the proper officer has allowed clearance of the goods, the obligor shall fulfill the following obligations:
a. observe all the terms and conditions of the said notification(s) in respect of imports and exports from time to time; and
b. in the event of failure to fulfil full or part of the conditions as specified in the said notification(s), undertake to pay the customs duty but for the exemption and also interest at the applicable rates per annum thereon forthwith and without any demur, to the Government. AND if the obligor has duly imported or exported goods subject to the above provisions and if the obligor has satisfied the above conditions, in respect of the said goods imported or exported from time to time, this obligation to that extent shall be void.

ect to the above provisions and if the obligor has satisfied the above conditions, in respect of the said goods imported or exported from time to time, this obligation to that extent shall be void.
(D) In the event of import or export in accordance with provisions of section 143 of the Customs Act,1962:
If the obligor has been permitted by the proper officer in accordance with the provisions of the Customs Act, 1962 or any other Act in force, to grant leave for such import or export, pending submission of further documents and/or furnishing information and/or completion of further enquiries and/or chemical test and/or other test, the obligor shall fulfill the following obligations:
a. observe all the terms and conditions of the said notification(s) in respect of imports within one month or within such extended time period as the proper officer allows;
b. in the event of failure to fulfil full or part of the conditions as specified in the said notification(s), undertake to pay the customs duty but for the exemption and also interest at the applicable rates per annum thereon forthwith and without any demur, to the Government;

in the said notification(s), undertake to pay the customs duty but for the exemption and also interest at the applicable rates per annum thereon forthwith and without any demur, to the Government;

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c. comply with the conditions and limitations stipulated in the said Foreign Trade Policy and other Acts, as amended from time to time;
d. not sell or transfer the said goods without the consent of the Commissioner of Customs or any officer on his behalf in writing; e. return the said goods in whole or in part as the Commissioner of Customs or any officer on his behalf may direct within ten days of receipt of a notice to return the goods;
f. reship or surrender the said goods within two months of the receipt of any order to that effect from the Commissioner of Customs or any officer in his behalf; and
g. forthwith pay such fine and / or penalty and be liable for such punishment as the Commissioner of Customs or any officer on his behalf may order under any other Act in force, as applicable. AND if the obligor has duly imported or exported goods subject to the above provisions and has satisfied the above conditions, in respect of the goods imported or exported, this obligation to that extent shall be void.

s duly imported or exported goods subject to the above provisions and has satisfied the above conditions, in respect of the goods imported or exported, this obligation to that extent shall be void.
(E) In the event of warehousing of goods and requirement of bond in accordance with sub-section (2) of section 59 of the Customs Act, 1962:
If the obligor has been permitted by the Assistant/ Deputy Commissioner of Customs to enter into a General Bond for the purpose of sub-section (2) of Section 59 of the Customs Act 1962, in respect of warehousing of goods to be imported by the obligor, the obligor shall fulfill the following obligations: a. comply with all the provisions of the Act, the rules and regulations made thereunder in respect of such goods;
b. pay on or before the specified date in the notice of demand, all duties and interest payable under sub-section (2) of section 61 of the said Act; and
c. pay all penalties and fines incurred for contravention of the provisions of the said Act or the rules or regulations made thereunder, in respect of such goods;
d.

tion 61 of the said Act; and
c. pay all penalties and fines incurred for contravention of the provisions of the said Act or the rules or regulations made thereunder, in respect of such goods;
d. pay in the event of their failure to discharge their obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods;
AND, notwithstanding the transfer of the goods to another warehouse, if the obligor has duly re-exported the warehoused goods or cleared the warehoused goods for home consumption, subject to the above provisions and has satisfied the above conditions, this obligation to that extent shall be void.
(F) In the event of permission for manufacture and other operations in private warehouse in accordance with section 65 of the Customs Act, 1962:
If the obligor has been granted by the Principal Commissioner or Commissioner of Customs a license to operate a warehouse under section 58 of the Customs Act 1962 and permission to carry manufacture and other operations in private warehouse under section 65 of the said Act, and if the obligor has been permitted by the Assistant/ Deputy Commissioner of Customs to enter into a General Bond for the purpose of sub-section (2) of Section 59 of the Customs Act 1962, in respect of warehousing of goods to be imported by the obligor, the obligor shall fulfill the following obligations:

ond for the purpose of sub-section (2) of Section 59 of the Customs Act 1962, in respect of warehousing of goods to be imported by the obligor, the obligor shall fulfill the following obligations:

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a. comply with all the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
b. pay in the event of their failure to discharge their obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods
c. pay all penalties and fines incurred for contravention of the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods; AND, notwithstanding the transfer of the goods to any other premise for job work, if the obligor has duly exported or cleared for home consumption, subject to the above provisions and has satisfied the above conditions, in respect of the warehoused goods used as input in the resultant product and the waste or refuse as has arisen from the operations carried on in relation to the resultant goods, this obligation to that extent shall be void.

d goods used as input in the resultant product and the waste or refuse as has arisen from the operations carried on in relation to the resultant goods, this obligation to that extent shall be void. (G) In the event of permission for manufacture and other operations in special warehouse in accordance with section 65 of the Customs Act, 1962:
If the obligor has been granted by the Principal Commissioner or Commissioner of Customs a license to operate a warehouse under section 58A of the Customs Act 1962 and permission to carry manufacture and other operations in special warehouse under section 65 of the said Act, and if the obligor has been permitted by the Assistant/ Deputy Commissioner of Customs to enter into a General Bond for the purpose of sub-section (2) of Section 59 of the Customs Act 1962, in respect of warehousing of goods to be imported by the obligor, the obligor shall fulfill the following obligations:
a. comply with all the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
b. pay in the event of their failure to discharge their obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods
c.

heir obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods
c. pay all penalties and fines incurred for contravention of the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
AND, if the obligor has duly exported or cleared for home consumption, subject to the above provisions and has satisfied the above conditions, in respect of the warehoused goods used as input in the resultant product and the waste or refuse as has arisen from the operations carried on in relation to the resultant goods, this obligation to that extent shall be void.
II. If the obligor(s) has/have duly complied with all of the above obligations, the above written bond shall be void and shall have no effect; otherwise the bond shall have full force and shall be in effect as per conditions of this bond.
III. The obligor (s) also undertakes to deposit the security equivalent to as is mentioned in Annexure or as determined by the proper officer as and when required in the event of any of Applicable only in case of Security

ndertakes to deposit the security equivalent to as is mentioned in Annexure or as determined by the proper officer as and when required in the event of any of Applicable only in case of Security

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the conditions stipulated in I above. In case of Bank guarantee, the same shall be drawn in favour of the President of India and shall have the details of the Bond Number, Beneficiary Bank IV. In case the obligations are not fulfilled, the obligor(s)…………..agree to renew the security/bank guarantee before 15 days of expiry of the security/bank guarantee, failing which, the bank guarantee shall be encashed by the department. AND IT IS HEREBY AGREED AND DECLARED by the obligor as follows: - A) This bond is given under the orders of the Central Government for the performance of an act which is in public interest.
B) The President through Commissioner or Customs or any other officer of Customs shall recover the said sums due from the obligor(s) in the manner laid down in subsection (1) of Section 142 of the Customs Act, 1962 without prejudice to any other mode of recovery.

cer of Customs shall recover the said sums due from the obligor(s) in the manner laid down in subsection (1) of Section 142 of the Customs Act, 1962 without prejudice to any other mode of recovery. Provided always that the liability of the surety hereunder shall not be impaired or discharged by reason of any time being granted or any forbearance, act or omission of the Government (whether with or without the knowledge or the consent of the surety) in respect of or in relation to the obligation and condition to be performed or discharged by the obligor(s) nor shall it be necessary to sue the obligor(s) before suing the surety for amounts hereunder; C) The President shall, at his option, be competent to make good all the loss and damages from the amount of the security deposit or by endorsing his rights under the above-written bond or the both; AND The President of India shall, at his option, be competent to make good all the loss and damage by endorsing his rights under the above written bond.
D) This bond shall remain in force from the date hereof and the obligation and liability of the obligor shall be a continuing one in respect of all goods imported or exported from time to time by the obligor.

d shall remain in force from the date hereof and the obligation and liability of the obligor shall be a continuing one in respect of all goods imported or exported from time to time by the obligor. In these presents the words imposing singular only shall also include the plural and vice versa where the context so requires;

Date:
(Signature of the Obligor)

[Signature of Surety]

Accepted for and behalf of the President of India by <Name of the Customs Officer>, <Designation> by appending electronic signature on the day and year, indicated therein.

Applicable only in case of Surety Applicable only in case of Surety

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Annexure (as specified in Para III of Single All-India Multipurpose electronic bond stipulated through Board Circular No………)
Event Purpose Code Quantum of Security to be deposited Per cent of Bond Value Bond value based on (1) (2) (3) (4)

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Annexure D: SUPPLEMENTARY BOND FOR ADDITION OF NEW EVENTS

KNOW ALL MEN BY THESE PRESENTS THAT …………………… has been pleased to accept on the behalf of the President of India, the multipurpose Bond executed by us vide request dated ……… and assigned the Multipurpose Bond Number …………..

SENTS THAT …………………… has been pleased to accept on the behalf of the President of India, the multipurpose Bond executed by us vide request dated ……… and assigned the Multipurpose Bond Number ………….. AND

WHEREAS I/We, the importer/exporter, [hereinafter called the obligor(s)], has/have undertaken to fulfil obligations as applicable in the certain events from time to time NOW, The Obligor(s), additionally undertakes to fulfil obligations as applicable,
(F) In the event of permission for manufacture and other operations in private warehouse in accordance with section 65 of the Customs Act, 1962:
If the obligor has been granted by the Principal Commissioner or Commissioner of Customs a license to operate a warehouse under section 58 of the Customs Act 1962 and permission to carry manufacture and other operations in private warehouse under section 65 of the said Act, and if the obligor has been permitted by the Assistant/ Deputy Commissioner of Customs to enter into a General Bond for the purpose of sub-section (2) of Section 59 of the Customs Act 1962, in respect of warehousing of goods to be imported by the obligor, the obligor shall fulfill the following obligations: a. comply with all the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
b.

ax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
b. pay in the event of their failure to discharge their obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods
c. pay all penalties and fines incurred for contravention of the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods; AND, notwithstanding the transfer of the goods to any other premise for job work, if the obligor has duly exported or cleared for home consumption, subject to the above provisions and has satisfied the above conditions, in respect of the warehoused goods used as input in the resultant product and the waste or refuse as has arisen from the operations carried on in relation to the resultant goods, this obligation to that extent shall be void.

goods used as input in the resultant product and the waste or refuse as has arisen from the operations carried on in relation to the resultant goods, this obligation to that extent shall be void. (G) In the event of permission for manufacture and other operations in special warehouse in accordance with section 65 of the Customs Act, 1962:
If the obligor has been granted by the Principal Commissioner or Commissioner of Customs a license to operate a warehouse under section 58A of the Customs Act 1962 For Example the importer/exporter is additionally applying for Condition (F) and Condition (G).

Page 15 of 26

and permission to carry manufacture and other operations in special warehouse under section 65 of the said Act, and if the obligor has been permitted by the Assistant/ Deputy Commissioner of Customs to enter into a General Bond for the purpose of sub-section (2) of Section 59 of the Customs Act 1962, in respect of warehousing of goods to be imported by the obligor, the obligor shall fulfill the following obligations:
a. comply with all the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
b. pay in the event of their failure to discharge their obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods
c.

heir obligation, the full amount of duty chargeable on account of such goods together with their interest, fine and penalties payable under section 72 of the said Act, in respect of such goods
c. pay all penalties and fines incurred for contravention of the provisions of the Customs Act 1962, Central Goods and Services Tax Act, 2017 or Integrated Goods and Services Tax Act, 2017 or Goods and Services tax (Compensation to States) Act, 2017 and the rules and regulations made thereunder in respect of such goods;
AND, if the obligor has duly exported or cleared for home consumption, subject to the above provisions and has satisfied the above conditions, in respect of the warehoused goods used as input in the resultant product and the waste or refuse as has arisen from the operations carried on in relation to the resultant goods, this obligation to that extent shall be void.
NOW IT IS HEREBY AGREED AND DECLARED that – I. The other conditions bound by the obligor(s) including relating to security shall mutatis mutandis apply to condition(s), under this supplementary bond or otherwise according to law.

Request made on ……….. day of 20….. and signed with electronic signature on the day and year, indicated therein.

(Signature of the Obligor) Name of Obligor………………………….. Designation……………………………….. Accepted for and behalf of the President of India by <Name of the Customs Officer>, <Designation> by appending electronic signature on the day and year, indicated therein.

esignation……………………………….. Accepted for and behalf of the President of India by <Name of the Customs Officer>, <Designation> by appending electronic signature on the day and year, indicated therein.

Page 16 of 26

Annexure-E SUPPLEMENTARY BOND WITH PROVISION FOR ADDITION OF BOND VALUE KNOW ALL MEN BY THESE PRESENTS THAT the Proper Officer of Customs has been pleased to accept on behalf of the President of India the Multipurpose bond executed by us vide request dated...........and assigned the Multipurpose Bond Number ..........
And

WHEREAS the amount bound by myself / ourselves [herein after called the obligor(s)] is inadequate to cover the Customs duty liability arising on account of any the conditions of the multipurpose Bond referred in para above, the obligor(s).................... having registered office located at……………………… is/are held and firmly bound unto the President of India hereinafter called the "President" (which expression shall include his successors and his representative Officers like Commissioner of Customs and his authorized officers) in the sum of Rs............. (Rupees........ .........only), in addition to any amount bound earlier, to be paid to the President for which payment well and truly to be made, I / we bind myself / ourselves, my / our successors / heirs, executors, administrators and legal representatives firmly by these presents.
Request made on ……….. day of 20….. and signed with electronic signature on the day and year, indicated therein.

eirs, executors, administrators and legal representatives firmly by these presents.
Request made on ……….. day of 20….. and signed with electronic signature on the day and year, indicated therein.
Accepted for and behalf of the President of India by <Name of the Customs Officer>, <Designation> by appending electronic signature on the day and year, indicated therein.

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Annexure F: List of Scenarios with Purpose Code SCENARIO CODE Purpose BG %age

Quantum of BG Provisional Assessment (Scenario A) P1 Carotar-PSU/Government (Central/State and their Undertakings) 0 Differential Duty P2 Carotar - All other categories including AEO 100 Differential Duty P3 SVB - All other importers in case of initial period till non-compliance as per cir 05/2016 5 Differential Duty P4 SVB - AEO T1 in case of initial period till non compliance as per cir 05/2016 2.5 Provisional Assessable Value P5 SVB - AEO T2 in case of initial period till non compliance as per cir 05/2016 1.25 Provisional Assessable Value P6 SVB a. AEO T3 b. PSU's, Government 0 Provisional Assessable Value P7 Chemical Test –
a. AEO T3,
b. PSU/Government (Central/State and their Undertakings) 0 Differential Duty P8 Chemical Test - AEO T2 25 Differential Duty. In case differential duty not ascertainable then provisional amount
P9 Chemical Test - AEO T1 50 Differential Duty. In case differential duty not ascertainable then provisional amount
PA Chemical Test - Others 100 Differential Duty.

provisional amount
P9 Chemical Test - AEO T1 50 Differential Duty. In case differential duty not ascertainable then provisional amount
PA Chemical Test - Others 100 Differential Duty. In case differential duty not ascertainable then provisional amount
PB Carotar - Cases selected on random basis for verification of origin 0 Differential Duty PZ Officer Determined

Equal to AV of Goods Export Promotion Schemes (Scenario B) E1 EPCG/AA/DFIA -
a. Export turnover more than 5 crores (goods or services) in preceeding year b. Public Sector Undertaking c. Star Export House (Status Holder) registered with GST authorities and exporting in preyious 2 FY having min export of 1 crore
d. registered with GST and paid GST of 1 cr or more in previous FY 0 Duty foregone in case of concessional rate and AV of goods in other cases E2 EPCG/AA/DFIA –
a. not covered under Sl. no. 2.1 (a,b,c,d,e) of Circular 17/2009-Cus dated 25.05.2009 b. Units in AEZ c. Established Service Providers who 15% Duty foregone in case of concessional rate and AV of goods in other cases

o. 2.1 (a,b,c,d,e) of Circular 17/2009-Cus dated 25.05.2009 b. Units in AEZ c. Established Service Providers who 15% Duty foregone in case of concessional rate and AV of goods in other cases

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SCENARIO CODE Purpose BG %age

Quantum of BG have free FOREX earning of 50 lakhs or more during previous FY E3 EPCG/AA/DFIA –
a. Service providers handling sector who are appointed as Custodians by concerned jurisdictions 25% Duty foregone in case of concessional rate and AV of goods in other cases E4 Others 100% Duty foregone in case of concessional rate and AV of goods in other cases EZ Officer Determined

Duty foregone in case of concessional rate and AV of goods in other cases Concessional Rate other than those under IGCR (Scenario C) R1 Container 0

R2 Jobbing 0

RZ Officer Determined

Import as per Section 143 (Scenario D) D1 Section 143 0 duty+interest accrued thereon during preceeding period DZ Officer Determined

duty+interest accrued thereon during preceeding period Public/Private/Special Warehouse under Section 59 sub section 2 (Scenario E)

W1 a. Other than AEO Clients - sensitive goods stored for a period beyond 2 years b. non-sensitive goods stored for a period beyond 3 years 100 duty+interest accrued thereon during preceeding period W2 a. Non AEO Clients - Non sensitive goods stored 2-3 years b. AEO T1 Non Sensitive goods stored more than 3 years c. Non AEO Clients - Sensitive goods stored for 1-2 years d.

ceeding period W2 a. Non AEO Clients - Non sensitive goods stored 2-3 years b. AEO T1 Non Sensitive goods stored more than 3 years c. Non AEO Clients - Sensitive goods stored for 1-2 years d. AEO T1 clients sensitive goods stored beyond 2 years e. Gold, silver, other precious metals and articles thereof warehoused by AEO T1 Clients beyond 1 year 50% duty+interest accrued thereon during preceeding period W3 a. non-sensitive goods stored for 1-2 year by importers other than AEO
b. non sensitive goods stored for 2-3 year by AEO T1 c. non sensitive goods stored beyond 3 years by AEO T2 d. sensitive goods stored for 1-2 years 25% duty+interest accrued thereon during preceeding period

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SCENARIO CODE Purpose BG %age

Quantum of BG

by AEO T1 clients e. sensitive goods stored for more than 2 years by AEO T2 Clients
f. Gold, silver, other precious metals and articles thereof warehoused by AEO T2 Clients beyond 1 year
W4 a. Non sensitive goods - AEO T1 for period 1-2 years b. Non Sensitive goods stored by AEO T2 stored for 2-3 years c. Sensitive Goods - AEO T2 for 1-2 years 12.50% duty+interest accrued thereon during preceeding period W5 Non Sensitive goods stored for 1-2 years for AEO T2 6.25% duty+interest accrued thereon during preceeding period W6 a. AEO T3 b. non sensitive goods stored for initial period of 1 year c. goods warehoused for supply to diplomats d.

AEO T2 6.25% duty+interest accrued thereon during preceeding period W6 a. AEO T3 b. non sensitive goods stored for initial period of 1 year c. goods warehoused for supply to diplomats d. warehoused and sold through duty free shops, warehoused for supply as ship stores/airlines e. Gold, silver, other precious metals and articles thereof warehoused by AEO T3 Clients 0% duty+interest accrued thereon during preceeding period W7 sensitive goods stored beyond 1 year in private warehouse 100% duty+interest accrued thereon during preceeding period W8 a. Sensitive goods stored for 0-1 year, if sensitive goods are proposed to be removed from public bonded warehouse to private bonded warehouse b. Gold, silver, other precious metals and articles thereof warehoused at the time of deposit (Other than AEO) 100% duty W9 Gold, silver, other precious metals and articles thereof warehoused at the time of deposit by AEO T1 Clients 50%

duty WA Gold, silver, other precious metals and articles thereof warehoused at the time of deposit by AEO T2 Clients 25%

duty WZ Officer Determined

duty+interest accrued thereon during preceeding period

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SCENARIO CODE Purpose BG %age

Quantum of BG MOOWR in private warehouse in accordance with section 65 (SCENARIO F) M1 MOOWR in Private Warehouse 0

MZ Officer Determined

MOOWR in Special warehouse in accordance with section 65 (SCENARIO G) S1 MOOWR in Special Warehouse 0

SZ Officer Determined

MOOWR in Private Warehouse 0

MZ Officer Determined

MOOWR in Special warehouse in accordance with section 65 (SCENARIO G) S1 MOOWR in Special Warehouse 0

SZ Officer Determined

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Annexure G: List of States and UTs enabled at NeSL for e-BG and e-Customs Bond

S. No. States/UTs Integrated with NeSL for Customs Bond Integrated with NeSL for Bank Guaranttee 1 Delhi Yes Yes 2 Gujarat Yes Yes 3 Jharkhand Yes Yes 4 Karnataka Yes Yes 5 Kerala Yes Yes 6 Odisha Yes Yes 7 Puducherry Yes Yes 8 Rajasthan Yes Yes 9 Tamil Nadu Yes Yes 10 Telangana Yes Yes 11 Tripura Yes Yes 12 Uttar Pradesh Yes Yes 13 West Bengal Yes Yes 14 Chhattisgarh Yes No 15 Bihar No No 16 Andaman & Nicobar No Yes 17 Andhra Pradesh No Yes 18 Assam No Yes 19 J & K No Yes 20 Madhya Pradesh No Yes 21 Maharashtra No Yes 22 Manipur No Yes 23 Meghalaya No Yes 24 Punjab No Yes 25 Uttarakhand No Yes 26 Goa No No 27 Himachal Pradesh No No 28 Ladakh No No

hya Pradesh No Yes 21 Maharashtra No Yes 22 Manipur No Yes 23 Meghalaya No Yes 24 Punjab No Yes 25 Uttarakhand No Yes 26 Goa No No 27 Himachal Pradesh No No 28 Ladakh No No

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Annexure H: List of Banks Integrated with NeSL for e-Bank Guarantee linkage

SR.NO BANK NAME 1.
Au Small Finance Bank Limited 2.
Axis Bank Limited 3.
Bank of Baroda 4.
Bank of India 5.
Bank of Maharashtra 6.
Canara Bank 7.
Central Bank of India 8.
City Union Bank Ltd 9.
DCB Bank 10.
Dhanlaxmi Bank Limited 11.
HDFC Bank Limited 12.
ICICI Bank Limited 13.
IDBI Bank Limited 14.
IDFC First Bank Limited 15.
Indian Bank 16.
Indian Overseas Bank 17.
IndusInd Bank Ltd 18.
Karnataka Bank Limited 19.
Kotak Mahindra Bank Ltd 20.
Punjab and Sind Bank 21.
Punjab National Bank 22.
RBL Bank Limited 23.
Standard Chartered Bank 24.
State Bank of India 25.
The Federal Bank Limited 26.
The Hongkong & Shanghai Banking Corporation Ltd. 27.
The Karur Vysya Bank Limited 28.
The South Indian Bank Ltd 29.
UCO Bank 30.
Union Bank of India 31.
Yes Bank Limited

imited 26.
The Hongkong & Shanghai Banking Corporation Ltd. 27.
The Karur Vysya Bank Limited 28.
The South Indian Bank Ltd 29.
UCO Bank 30.
Union Bank of India 31.
Yes Bank Limited

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Annexure I: Model Form of Bank Guarantee Bond GUARANTEE BOND To, The President of India, Through the <designation of the customs officer> <Office Address>

Dear Sir, In consideration of the President of India (hereinafter called the Government) having agreed to accept security in the form of Bank Guarantee for the value determined as per condition III of the multipurpose Bond executed by M/s………………………… having registered office located at………………………..and holding Import-Export Code No………..... (hereinafter called the "obligor(s)") through request dated ……… and assigned the Multipurpose Bond Number …………… (hereinafter called the said Agreement) for the due fulfilment by the obligor(s) of the terms and conditions contained in the said Agreement for Rs.

(Rupees ___________________ ) We, -------------------------------------------------------------- (hereinafter referred (indicate the name of the bank) to as ‘the Bank’) at the request of- ------------------------------------ (obligor(s)) do hereby undertake to pay to the Government an amount not exceeding Rs ------------------------ against any loss or damage caused to or suffered or would be caused to or suffered by the Government by reason of any breach by the said (obligor(s)) of any of the terms or conditions contained in the said Agreement.

e caused to or suffered or would be caused to or suffered by the Government by reason of any breach by the said (obligor(s)) of any of the terms or conditions contained in the said Agreement.

We --------------------------------- (indicate the name of the bank) do hereby undertake to pay the amounts due and payable under this guarantee without any demur, merely on a demand from the Government stating that the amount claimed is due by way of loss or damage caused to or would be caused to or suffered by the Government by reason of breach by the said (obligor(s)) of any of the terms or conditions contained in the said Agreement or by reason of the (obligor(s)) failure to perform the said Agreement. Any such demand made on the bank shall be conclusive as regards the amount due and payable by the Bank under this guarantee. However, our liability under this guarantee shall be restricted to an amount not exceeding Rs.----

We undertake to pay to the Government any money so demanded notwithstanding any dispute or disputes raised by the (obligor(s)) in any suit or proceeding pending before any Court or Tribunal relating thereto our liability under this present being absolute and unequivocal

any dispute or disputes raised by the (obligor(s)) in any suit or proceeding pending before any Court or Tribunal relating thereto our liability under this present being absolute and unequivocal

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The payment so made by us under this bond shall be a valid discharge of our liability for payment thereunder and the (obligor(s)) shall have no claim against us for making such payment.

4 We-------------------------------------------------------------(indicate the name of bank) further agree that the guarantee herein contained shall remain in full force and effect during the period that would be taken for the performance of the said Agreement and that it shall continue to be enforceable till all the dues of the Government under or virtue of the said Agreement have been fully paid and its claims satisfied or discharged or till------------------------------------------------------------------------ Office/Department/Ministry of ----------------------------- certifies that the terms and conditions of the said Agreement have been fully and properly carried out by the said (obligor(s)) and accordingly discharges this guarantee.
5.

--------------------- certifies that the terms and conditions of the said Agreement have been fully and properly carried out by the said (obligor(s)) and accordingly discharges this guarantee.
5. We-------------------------------------------------------------------------------------------- (indicate the name of bank) further agree with the Government that the Government shall have the fullest liberty without our consent and without affecting in any manner our obligations hereunder to vary any of the terms and conditions of the said Agreement or to extend time of performance by the said (obligor(s)) from time to time or to postpone for any time or from time to time any of the powers exercisable by the Government against the said (obligor(s)) and to forbear or enforce any of the terms and conditions relating to the said agreement and we shall not be relieved from our liability by reason of any such variation, or extension being granted to the said (obligor(s)) or for any forbearance, act or omission on the part of the Government or any indulgence by the Government to the said (obligor(s)) or by any such matter or thing whatsoever which under the law relating to sureties would, but for this provision, have effect of so relieving us. 6. This guarantee will not be discharged due to the change in the constitution of the Bank or the (obligor(s)). 7.

ating to sureties would, but for this provision, have effect of so relieving us. 6. This guarantee will not be discharged due to the change in the constitution of the Bank or the (obligor(s)). 7. We, ------------------------------------------------------------------------ (indicate the name of bank) lastly undertake not to revoke this guarantee during its currency except with the previous consent of the Government in writing. 8. Notwithstanding anything contained herein: i.) Our liability under this guarantee shall not exceed INR …….<in words> ii.) We <Name of the Bank>, <address of the bank>, further declare that this Bank Guarantee will be valid from <date> till <date> (inclusive of the claim period) and we undertake to renew this guarantee on its own till all the dues of the Government under or virtue of the said Agreement have been fully paid and its claims satisfied or discharged or till------------------------------------------------------------------------ Office/Department/Ministry of ----------------------------- certifies that the terms and

s satisfied or discharged or till------------------------------------------------------------------------ Office/Department/Ministry of ----------------------------- certifies that the terms and

Page 25 of 26

conditions of the said Agreement have been fully and properly carried out by the said (obligor(s)) and accordingly discharges this guarantee.
iii.) And that, if this guarantee is not renewed for any reason whatsoever on or before the expiry of this guarantee, the entire amount guaranteed shall become forthwith due and payable to the government and the bank of its own shall pay to the Government without any demur. 9. The details of beneficiary bank for sending details of BG under SFMS Platform is furnished below

Name of beneficiary and details BG issuance Mode Electronic / Paper Name <Designation of Customs Officer> on behalf of the President of India Office Address Official Address of the Proper Officer of Customs Bank A/c No: / Cust ID of beneficiary As per the details given by SBI or ICICI Bank acting as the Beneficiary Bank IFSC code IFSC allotted for the purpose of SFMS in case of SBI and ICICI Bank Bank Manager Name & Ph no: BG ADVISING MESSAGE –
Field Number 7035 7037

Dated the------------------------------- day of---------------------for------------------------ --------------------------------- (indicate the name of the Bank).

–
Field Number 7035 7037

Dated the------------------------------- day of---------------------for------------------------ --------------------------------- (indicate the name of the Bank).

Page 26 of 26

Annexure

Advisory: For Applicant and its BG Issuing Bank Branch. Not the integral part of the Paper BG as above. It is to be noted that paper bank guarantee (PBG) will not be operational unless same is transmitted to the advisory bank through SFMS platform. For ready reference and updation of BG in Customs portal, it is necessary that BG issuing bank send the BG advice in the form of message format 760COV via SFMS (structural financial messaging system) as provided by RBI.
In the event of BG issuing bank not sending the message 760COV or committing any error while capturing the details atleast in the below field, BG confirmation may not happen and subsequent processing may get stopped.
BG advising message - 760COV via SFMS Field No Particulars 7039

7025

7029

7033

7034

7035 (Non Mandatory)

7036 (Non Mandatory)

Please note that your bank while issuing the BG ensure that above information is correctly captured as mentioned above in BG advising message i.e. 760COV In case of any error by the applicant or BG issuing banker, neither Customs or its service partners would be responsible for any consequences whatsoever it may be. Note:

If issuing bank does not adhere to advisory Customs will not be responsible.

anker, neither Customs or its service partners would be responsible for any consequences whatsoever it may be. Note:

If issuing bank does not adhere to advisory Customs will not be responsible.
PBG shall be issued within 72 hours by the SFMS otherwise system will not recognize the receipt for placing the order by buyer.
Bank shall mandatorily use SFMS 760COV message protocol for inland BG.

Note: In case of Electronic Bank Guarantee, same is to be verified through eBG

Page 1 of 37

e-Bond Management & Linking of e-Bank Guarantee
to the e-Bond (eBonds and Physical Bonds)

On ICEGATE 2.0

User Manual Version 1.12 Dated 18.07.2025

Page 2 of 37

Table of Contents. 1. Getting Started. ................................................................................................... 3 2. Brief About User manual. .................................................................................. 3 3. Accessing the E-Bond Functionality. ................................................................ 6 4. Creation of E-Bond Request. .............................................................................. 8 4.1. Entity Details. ................................................................................................... 9 4.2. e-Bond Details. .............................................................................................. 10 4.3. E-Bond Signatory Details. ............................................................................. 14 5.

............................................................................... 10 4.3. E-Bond Signatory Details. ............................................................................. 14 5. NeSL e-Stamping and e-Signing Process ......................................................... 19 5.1. Steps Involved In e-Stamping the Bond ........................................................ 19 5.2. Steps Involved in e-Signing the Bond ............................................................ 22 6. Viewing the Status of E-Bond Requests Submitted. ......................................... 25 6.1. Types of E-Bond Status. ................................................................................ 25 7. Features of E-Bond Webform............................................................................ 26 7.1. Save Application Form as Draft. .................................................................... 26 8. About e-BG User Manual ................................................................................ 30 9. Accessing the Linkage Functionality - BG with Bond. ....................................... 31 9.1. Steps of Linking e-BG to Bond. ..................................................................... 32 10. Contact Us. ....................................................................................................... 37

. ..................................................................... 32 10. Contact Us. ....................................................................................................... 37

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Getting Started. Welcome to the user manual of ICEGATE 2.0 “e-Bond and e-BG” functionality. The manual offers a detailed account of all the features incorporated in the functionality and explains the steps involved in submission of e-Bond requests on ICEGATE 2.0 and the linking of e-BGs to these e-Bonds.
Brief About User manual. (a) Purpose: The user manual is designed to provide step by step illustration of all the steps that are involved in submission of e-Bond requests on ICEGATE 2.0 and the linking of e- BGs to these e-Bonds. It may be noted that currently, the linking functionality only caters to the linking of e-BGs (generated through the integrated Banks – List provided in the Circular issued by the Board) and e-Bonds that have been created through the ICEGATE e-Bond and e-BG module. (b) Intended Audience: This user manual is intended for use by Importers/ Exporters/ SEZs who wish to avail the e-Bond and e-BG service, on the ICEGATE portal, to facilitate electronic generation and submission of Bonds to the users. Multiple single-purpose Bonds will be compiled into a Single All-India Multipurpose electronic Bond, covering all possible scenarios for enforcement of the Bond, as selected by the user.
(c) Stakeholders:
ICEGATE – For the generation of eBond and linking of an e-BG with the eBond.

Bond, covering all possible scenarios for enforcement of the Bond, as selected by the user.
(c) Stakeholders:

ICEGATE – For the generation of eBond and linking of an e-BG with the eBond.
ICES – For storage and operations of the Bond and Bank Guarantee data
National eGovernance Services Limited (NeSL) – For the Stamping and eSigning of the eBond and as a repository for eBGs.
eSanchit – Document repository for the executed eBonds and linked e- BGs

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(d) Functionalities under development: The eBond and the linking of the e-Bank Guarantee functionality currently provides for the generation of a Single All-India Multipurpose electronic Bond (eBond) and the linking of this eBond with an e-Bank Guarantee (e-BG) that the user has procures from on of the Banks integrated with NeSL. The following functionalities are planned as enhancements in upcoming phases: i. eBonds executed with a surety ii. Option to include additional obligations or additional amount at the later stage. (Supplementary Bonds) iii. Additional scenarios and purposes (other than those already given) iv. Verification and Integration of Paper Based Bank Guarantee through SFMS. (e) Applicability in States: i. For the purpose of generation of eBond, NeSL currently has agreements with, and provides for stamping services for the following states only. However, it may be noted that eBond is an “all India” bond and will be executable across all Customs ports/Commissionerate in the country.

vides for stamping services for the following states only. However, it may be noted that eBond is an “all India” bond and will be executable across all Customs ports/Commissionerate in the country. Whenever another state/UT is enabled at NeSL for e-BG and e-Bond, the same will be intimated to all stakeholders.

S. No. States/UTs 1.
Delhi 2.
Gujarat 3.
Jharkhand 4.
Karnataka 5.
Kerala 6.
Odisha 7.
Puducherry 8.
Rajasthan 9.
Tamil Nadu 10.
Telangana 11.
Tripura 12.
Uttar Pradesh 13.
West Bengal 14.
Chhattisgarh

Page 5 of 37

ii. e-Bank Guarantees can be generated in the following states/Union Territories:
S. No. States/UTs

Delhi 2.
Gujarat 3.
Jharkhand 4.
Karnataka 5.
Kerala 6.
Odisha 7.
Puducherry 8.
Rajasthan 9.
Tamil Nadu 10.
Telangana 11.
Tripura 12.
Uttar Pradesh 13.
West Bengal 14.
Chhattisgarh 15.
Andaman & Nicobar 16.
Andhra Pradesh 17.
Assam 18.
J&K 19.
Madhya Pradesh 20.
Maharashtra 21.
Manipur 22.
Meghalaya 23.
Punjab 24.
Uttarakhand

Page 6 of 37

Accessing the E-Bond Functionality. (a) User can access the E-Bond functionality by logging into ICEGATE Dashboard, by providing ICEGATE ID and Password and clicking on <Login> button. The ‘User Type’ that needs to be selected shall be ‘ICEGATE User’.

(b) Upon successful login, the system will display the dashboard of the User.

E-Bond >> E-Bond.

User’.

(b) Upon successful login, the system will display the dashboard of the User.

E-Bond >> E-Bond.

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(d) Clicking on the “E-Bond” link, the user will be redirected to the E-Bond dashboard.

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Creation of E-Bond Request. User can access this dashboard for accessing the webform for requesting E-Bond and for viewing the status of submitted forms.
(a) The following steps will be followed by the user for applying for E-Bond: Step 1: Click on the <Create E-Bond> button to access the form.

Step 2: On clicking the button above, the User will be required to fill out the form. The form is divided into three tabs namely, Entity Details, E-Bond Details and E-Bond Signatory Details. Each tab is explained in detail below:

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4.1. Entity Details. (a) This section will display the details of the trade user who is creating the e-bond. As per assigned role in the ICEGATE system, ‘Entity IEC’, ‘Entity Name’, ‘Entity GSTIN’, ‘Entity Type’, ‘Registered Office Address’, ‘Registered Office Address Pin code’, ‘Officially Valid Document Type’, ‘Officially Valid Document Value’, ‘Contact Number’ and ‘Entity Email’ of the user will be auto displayed by the system from the details available in user’s profile. (b) The user will have to enter ‘Date of Incorporation/ Date of Birth’ and choose ‘Legal Constitution of the Entity’ and State from the dropdown.

tem from the details available in user’s profile. (b) The user will have to enter ‘Date of Incorporation/ Date of Birth’ and choose ‘Legal Constitution of the Entity’ and State from the dropdown. Important Note: The Importer/exporter executing the bond has to ensure that applicable stamp duty is paid. In this regard, it may be noted that the “State” being selected can either be where the registered office of the entity is located or the customs location being selected by the user in the eBond details tab (and consequently the approving officer) is located.

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(c) A validation has been introduced to ensure the veracity of the details being filled by the user. The 4th character of the PAN number and the Legal Constitution of the entity should be ensured to be as per the mapping table displayed below:

4.2. e-Bond Details. (a) In this section, the user will have to select the ‘Customs Location’ and enter the ‘Bond Value’ and ‘Stamp Duty Amount. The amount entered in the Bond value will be automatically reflected in the field ‘Consideration Price’ which will be non-editable.

oms Location’ and enter the ‘Bond Value’ and ‘Stamp Duty Amount. The amount entered in the Bond value will be automatically reflected in the field ‘Consideration Price’ which will be non-editable.

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(b) The user will have to select the ‘Bond Scenario’ and ‘Purpose for which Bond can be utilized’ from the dropdown menu. (c) The user will have to upload the necessary documents based on the selection of Scenario and Purpose for verification. Maximum size allowed is 1.0 MB and the file type allowed must be “.PDF”.
(d) Click on <ADD BOND SCENARIO> button.

(e) On clicking the <ADD BOND SCENARIO>, the system will add the details in the table as displayed in the screen below:

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The Bond Scenarios are listed below. Please note that the Purpose Code for the same scenario is different for each entity type.
(i) Provisional Assessment (Scenario A) (ii) Export Promotion Schemes (scenario B) (iii) Import as per Section 143 (scenario D) (iv) Warehousing (Scenario E) (v) Manufacture and Other Operations in Private Warehouses/Warehousing (Scenario F) (vi) Manufacture and Other Operations in Special Warehouses/Warehousing (Scenario G) Please note that the functionality to generate bonds pertaining to “Imports at a Concessional Rate of Duty” is not available in this module. (f) If required, the user can remove the Bond scenario previously added, by clicking on the <Remove> button.

rtaining to “Imports at a Concessional Rate of Duty” is not available in this module. (f) If required, the user can remove the Bond scenario previously added, by clicking on the <Remove> button.

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(g) The user can add multiple scenarios for the bond by clicking on <Add BOND SCENARIO>

(h) The user can upload the additional documents, as required, by clicking on <Add Additional Documents> button.

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If users want to upload more documents, they can upload a maximum of 5 documents.

4.3. E-Bond Signatory Details. (a) In this section, the user is required to validate the Aadhaar details. ‘Name of the Individual’, ‘PAN Number’, and ‘Relationship of the individual to the Entity’ will be auto populated by the system from the user’s profile.

(b) Click on <Validate Aadhaar> button to verify the E-Bond Signatory details. Aadhaar validation occurs through the Digi locker Application. The users are advised to first register on Digi locker before attempting validation to ensure successful validation. Important Note: The user is advised to register with DigiLocker before-hand using their Aadhaar details to ensure successful validation at this stage. User can sign up on DigiLocker using the following link:

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https://accounts.digilocker.gov.in/signup/smart_v2/125d9854c3481f31634389f49b38 0d6be285f4772df9d56f3119ccd395b2b803--en

(d) Once all the details are provided, user needs to click <Preview> button to proceed.

19ccd395b2b803--en

(d) Once all the details are provided, user needs to click <Preview> button to proceed.

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(e) Clicking on <Preview> button will show the entire E-Bond form in a print preview viewing mode for user’s review and confirmation.

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(f) After the verification of all the details, if all the details are satisfactory, the user will click the <Submit> button. Else, will click the <Modify> button to edit the relevant field details.

(g) The user can download the copy of print preview by clicking on <Download PDF> button.

(h) After clicking on the <Submit> button, the system will display the message as “Your Form has been submitted successfully” and trigger a SMS to the registered mobile number and Email ID that the “Draft” e-Bond has been submitted, and the details will be sent to the jurisdictional Customs officer.

(i) Now, the request will be forwarded to the jurisdictional admin officers (superintendent and AC/ DC of Customs). Subsequently, as per the judgement of the Officer, they may approve, reject or raise a query on the application for further clarification. The user can view the request status under the “STATUS” column on the user dashboard.

ement of the Officer, they may approve, reject or raise a query on the application for further clarification. The user can view the request status under the “STATUS” column on the user dashboard.

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(j) If the officer raises a query for further clarification, it will be shown to the user for their response on their dashboard. Users can respond to the queries via the dashboard and click the <Submit> button to submit the response.

(k) Once the user replies to the query by Officer, the system will display the status as “Query Replied”

(l)
After the officer’s queries have been answered to the satisfaction of the officer, they may approve the draft Bond application. Once this is done, an e-Sign link will appear on the dashboard of the user, which will redirect them to the NeSL page for the purpose of e-Signing and e-Stamping of the Bond.

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NeSL e-Stamping and e-Signing Process The National E-Governance Services Ltd (NeSL) offers e-stamping and e-signing services through its Digital Document Execution (DDE) platform: 5.1. Steps Involved In e-Stamping the Bond The user will follow the following steps for e-stamping the Bond. Step-1 Once the draft bond has been approved by the officer, the user will click the <Make Stamp Duty Payment> button to e-sign and e-stamp the Bond. This will redirect the user to the NeSL page to make the stamp duty payment.

Step-2 An OTP will be sent to the registered mobile number upon clicking the button above. The user can then click the <Verify> button.

he user to the NeSL page to make the stamp duty payment.

Step-2 An OTP will be sent to the registered mobile number upon clicking the button above. The user can then click the <Verify> button.

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Step-3 After reviewing the agreement, the user will click the "I Agree" button at the bottom of the page.

Step-4 The user will be taken to the "Payment Details" page after selecting the "I Agree" button, where they can see the breakdown of the stamp duty payment.

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Step-5 Post verification, the user will click on the <Proceed> button.

Step-6 The <Proceed> button above will take the user to the bank payment page where he must confirm the amount being paid for Stamp Duty and make the payment. (Representative image provided below).

Step-7 : The payment status will be marked as successful once the e-Stamp transaction is completed.

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5.2. Steps Involved in e-Signing the Bond The user will follow the following steps to e-signing the Bond. Step-1 The users can view the Bond document in a pop-up window after e- stamping. After reviewing it, they can click the pop-up window's close button. As seen in the screen below, this will direct them to the e-signing window. Step-2 The user will check the consent box before they can e-sign. Step-3 The user will select "OTP Based E-sign," which will be an Aadhaar based authentication method. (Currently, only the OTP based E-sign is available for use on the NeSL page. The other two options will remain disabled) Step-4 The user will click on the <E-sign> button.

authentication method. (Currently, only the OTP based E-sign is available for use on the NeSL page. The other two options will remain disabled) Step-4 The user will click on the <E-sign> button.

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Step-5 The user will receive an OTP on their Aadhaar mobile number after

clicking the <E-sign> button above. Step-6 The user will click the <Perform e-Sign> button after entering and

verifying the OTP and checking the consent box.

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Step-7
After the e-Signing process is finished, the system will show the Transaction ID and Transaction Status marked as "SUCCESS".

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Viewing the Status of E-Bond Requests Submitted. The table in the E-Bond User Dashboard provides status of each request form which has been submitted successfully by the user. The ‘Status’ column provides the relevant information about the status of the request through the E-Bond process.

6.1. Types of E-Bond Status. Sl. No. Status Type Status Description 1. Draft Approval Awaited After new request submission by the user. 2. Query Reply Pending When the user response is pending to the Query raised by the user. 3. Query Replied When user has responded to the Officer Query. 4. Draft Approved When officer has approved the draft. 5. Draft Rejected When officer has rejected the draft. 6. e-Stamp/e-Sign Pending When the user is required to pay the stamp duty and digitally sign the bond document. 7. Bond Approval Pending When officer has to approve the user sign the bond document. 8.

mp/e-Sign Pending When the user is required to pay the stamp duty and digitally sign the bond document. 7. Bond Approval Pending When officer has to approve the user sign the bond document. 8. Bond Approved When Officer approves the Bond (signed) document. 9. Bond Rejected When Officer rejects the Bond document. 10. Officer e-Sign Awaited When Officer required to digitally sign the bond document. 11. Application rejected due to e-Sign with Invalid Aadhar When user digitally sign the draft bond document with incorrect Aadhaar details.

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Bond Generated When officer digitally sign the final bond document. 7. Features of E-Bond Webform. This section provides a description of functionality which are common to all users for simplifying form filing process and enhancing efficiency during the filing process.
7.1. Save Application Form as Draft. (a) The user can save the form in draft mode till submission. The user needs to click on the button <Save as Draft>, and the application filed by the user till now, will be saved in draft mode.

(b) The system will display a message in pop-up window as- “Draft has been saved successfully. Your reference ID is XXXX” with reference ID number (ex.-1883) for the application form.

ode.

(b) The system will display a message in pop-up window as- “Draft has been saved successfully. Your reference ID is XXXX” with reference ID number (ex.-1883) for the application form.

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(c) After clicking on <Save as Draft>, the user will remain on the form and will be able to continue populating the form. During this process, one entry will go to the draft widget of the user’s dashboard. (d) On subsequent login, the user needs to select the widget ‘Drafts’; the system will display list of draft applications saved by the user. The user needs to select the Draft and Continue the filing.

(e) On clicking the ‘Filing Draft’ link above, the system will display all application forms which are saved in Draft mode.

(f) On clicking the highlighted box below, the saved form in the draft widget will open.

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Page 29 of 37

Linking of e-Bank Guarantee
to the Bond
(eBonds and Physical Bonds)

On ICEGATE 2.0

he highlighted box below, the saved form in the draft widget will open.

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Linking of e-Bank Guarantee
to the Bond
(eBonds and Physical Bonds)

On ICEGATE 2.0

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About e-BG User Manual (a) Purpose: The user manual is designed to provide a step-by-step illustration of all the steps that are involved in linking e-Bank Guarantee (e-BG) (generated through banks integrated with NeSL) with the eBond generated on ICEGATE 2.0.
(b) Intended Audience: This user manual is intended for use by importers/exporters/SEZ who wish to electronically link their Bank Guarantee with Bond using the online service available on the ICEGATE portal. The users will be mandatorily required to submit the “IEC of the Applicant Entity”, e-Bond number with which they want to link the e-Bank Guarantee, and the “PAN of the Authorised Signatory” (the individual who is authorized to sign the e-BG at the Issuing Bank on behalf of the Applicant Entity) inter- alia. The detailed list of information to be provided by the user to create an e-BG is also provided below: Sr. No.

d to sign the e-BG at the Issuing Bank on behalf of the Applicant Entity) inter- alia. The detailed list of information to be provided by the user to create an e-BG is also provided below: Sr. No. Field Mandatory/Optional Values 1 UIN Mandatory NCTGC2441P
2 Name Mandatory Commissioner of Customs (enter Location of Commissionerate) on behalf of the President of India - (location may be informed to the trade user through Public Notice by various Commissionerate) 3 Email ID Mandatory Email ID of the Field Formation - (e mail id may be informed to trade through Public Notice) 4 Name of the Representative Mandatory Commissioner Of Customs of the Specified location 5 Mobile Number Optional Mobile number of the entity 6 Contract Reference Number Mandatory e-Bond Number against which e-BG is to be linked. 7 Business Unit Code Mandatory IE Code of the User requesting the e- BG 8 PAN of the Applicant Entity Mandatory Entity PAN

umber Mandatory e-Bond Number against which e-BG is to be linked. 7 Business Unit Code Mandatory IE Code of the User requesting the e- BG 8 PAN of the Applicant Entity Mandatory Entity PAN

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The following banks are currently integrated with NeSL for the provision of an e-BG: SR.NO BANK NAME 1.
Au Small Finance Bank Limited 2.
Axis Bank Limited 3.
Bank of Baroda 4.
Bank of India 5.
Bank of Maharashtra 6.
Canara Bank 7.
Central Bank of India 8.
City Union Bank Ltd 9.
DCB Bank 10.
Dhanlaxmi Bank Limited 11.
HDFC Bank Limited 12.
ICICI Bank Limited 13.
IDBI Bank Limited 14.
IDFC First Bank Limited 15.
Indian Bank 16.
Indian Overseas Bank 17.
IndusInd Bank Ltd 18.
Karnataka Bank Limited 19.
Kotak Mahindra Bank Ltd 20.
Punjab and Sind Bank 21.
Punjab National Bank 22.
RBL Bank Limited 23.
Standard Chartered Bank 24.
State Bank of India 25.
The Federal Bank Limited 26.
The Hongkong & Shanghai Banking Corporation Ltd. 27.
The Karur Vysya Bank Limited 28.
The South Indian Bank Ltd 29.
UCO Bank 30.
Union Bank of India 31.
Yes Bank Limited 9. Accessing the Linkage Functionality - BG with Bond. (a) User can access the e-BG functionalities by logging into ICEGATE Dashboard, by providing ICEGATE ID and Password and clicking on <Login> button. The ‘User Type’ that needs to be selected shall be ‘ICEGATE User’.

the e-BG functionalities by logging into ICEGATE Dashboard, by providing ICEGATE ID and Password and clicking on <Login> button. The ‘User Type’ that needs to be selected shall be ‘ICEGATE User’.

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(b) On successful login, the system will display the dashboard of the User.

9.1. Steps of Linking e-BG to Bond. The following steps need to be followed by the user to link the e-Bank Guarantee to the Bond (Both eBonds and Physical Bonds): Step-1: User can find the Service widget on ICEGATE Dashboard and navigate to the Services >> E-Bond >> Link eBg to Bond (Both eBonds and Physical Bonds) module.

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Step-2: By clicking on the “Link eBG to Bond (Both eBonds and Physical Bonds)” link, the user will be redirected to the dashboard screen.

Step-3: The user will be asked to select the relevant Bond number from the list of e- Bonds and Physical Bonds to which he wants to link an e-BG. The list of Bonds will be populated with the numbers of the e-Bonds and Physical Bonds linked with the user’s IEC.

If the user opts for linking a Physical Bond from the Bond Number drop-down list, they will be prompted to select the Customs Location from the drop-down list where the Bond in question has been generated.

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Step 4: The Bond Balance will be auto populated from the Bond ledger for the user to view and ascertain the current Bond Balance of the selected Bond.

Step 5: The user will enter the BG number (Bank Guarantee number as provided by the issuing bank) and click on the <Fetch BG Details> button.

tain the current Bond Balance of the selected Bond.

Step 5: The user will enter the BG number (Bank Guarantee number as provided by the issuing bank) and click on the <Fetch BG Details> button.

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Step 6: On clicking the button above, the system will display the details of the relevant BG. The user notes that the IEC of the Applicant Entity, the PAN of the Applicant (Authorized Signatory) and the e-Bond number (mentioned as Contract Reference Number) fetched from NeSL will be validated against the user’s details in ICEGATE.

Step 7: The user will be able to view/download the PDF of the e-BG by clicking on <Download e-BG File> button.

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Step 8: After confirming the details fetched from NeSL against the entered BBG number, the user will click on the <Link eBG to Bond (Both eBonds and Physical Bonds> button to link the BG with the relevant Bond.

Step 9: On successful linking, the system will display a success message as “Your BG number XXXXX has been linked to bond number XXXXX successfully”

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Contact Us. The contact details are as follows: Pr. ADG, ICEGATE Director General of Systems & Data Management, CBIC
1st Floor, CR Building, IP Estate, New Delhi – 110 109 Toll Free No: 1800-3010-1000The user can also drop their queries at: Email: icegatehelpdesk@icegate.gov.in

To
The Additional/ Joint Commissioner (System),
HQ, Customs Commissionerate (Prev),
Jamnagar.

Subject: Request for Manual Approval for Submission of Physical Bond and Bank

Guarantee in lieu of e-Bond/e-BG – Reg.

Respected Sir/Madam,

I/We, M/s __________________________ [Name of Importer/Exporter/Customs Broker/Entity], having IEC No. _______________, hereby submit this request for permission to submit physical Bond and Bank Guarantee in connection with [brief description of the purpose, e.g., provisional Assessment/Export Obligation/Advance Authorization etc.].

I/We have attempted to execute the Single Unified Multi-Purpose Electronic Bond (SEB) and electronic Bank Guarantee (e-BG) on the ICEGATE portal as per the guidelines issued under CBIC Circular No. 04/2025-Customs dated 17.02.2025. However, due to persistent technical glitches, the execution of the e- Bond/e-BG has not been successful. The nature of the technical issues faced is summarized below:

i. [ ] Error during digital signing at NeSL portal
ii. [ ] Inability to upload supporting documents
iii. [ ] System timeout/failure in linking e-BG
iv. [ ] Non-availability of enabled Bank at the time of submission
v. [ ] Other (please specify): ______________________________________
(Tick whatever applicable)

In view of the urgency of the transaction and to avoid delay in clearance/procedural processing, it is requested that permission may kindly be granted to submit manual Bond and Bank Guarantee in physical form as an interim measure.

and to avoid delay in clearance/procedural processing, it is requested that permission may kindly be granted to submit manual Bond and Bank Guarantee in physical form as an interim measure.

The undersigned undertakes to execute the bond and BG electronically once the system becomes operational or the technical issues are resolved. Supporting screenshots/logs of the error messages encountered are enclosed herewith for kind perusal.
Kindly consider this request and accord necessary approval.

Thanking you,

Yours faithfully,

(Signature)
Name: ______________________
Designation: __________________ Mobile No: __________________
Email ID: ____________________ IEC No: ______________________ Date: _______________________

Enclosures:

Copy of IEC
Copy of relevant permissions/licenses (if applicable)
Screenshots/logs showing technical error
Draft format of manual Bond and BG

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