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