CBIC Issues Circular Streamlining Export Data to include District level details in Shipping Bills

Background:

The Central Board of Indirect Taxes & Customs (“CBIC”) had earlier issued Notification No 33/2019 – Cus (NT) dated April 25^th, 2019 vide which the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019 were notified. Regulation 3 therein states that the authorised person shall enter the electronic integrated declaration and upload the supporting documents on the ICEGATE either by affixing his digital signature or by availing the services at the service centre. The electronic integrated declaration is to be made in the electronic form provided at the website https://www.icegate.gov.in.

CBIC has now decided to incorporate additional attributes in the Shipping Bill to enable the Customs System to capture the Districts and States of Origin for goods being exported. The initiative is also aimed at bringing uniformity with the data/ information captured in the Goods and Services Tax Network (GSTN).

Clarification:

Circular No. 09/2020 – Customs dated February 5^th, 2020 has been issued in this regard stating that w.e.f February 15^th, 2020, the following additional information will be required to be furnished for every item in the Shipping Bill –

1. The State of Origin of goods.
2. District of Origin of goods.
3. Details of Preferential Agreements under which the goods are being exported, wherever applicable.
4. Standard Unit Quantity Code (SQC) for that CTH as per the first schedule of the Customs Tariff Act, 1975.

apart from the data/ information required to be furnished in the present electronic form of electronic integrated declaration mentioned in Regulation 3 of Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019.

It shall also become mandatory to declare GSTIN in import/export documents for the importers and exporters registered as GST taxpayers w.e.f February 15^th, 2020.

DG (Systems) would be issuing a detailed advisory giving further details of the fields in the Shipping Bill where the above information will have to be provided.

Read more at: http://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-circulars/cs-circulars-2020/Circular-No-09-2020.pdf