Shipping Bill (Electronic Integration Declaration) Regulations, 2019

The Central Board of Indirect Taxes and Customs (CBIC), on the 25th of April, 2019, notified the introduction of the Shipping Bill (Electronic Integration Declaration) Regulations, 2019, to replace the 2011 regulation of the same name. The Act will apply to goods exported from customs stations where the Indian Customs Electronic Data Interchange is operational. This article covers the updated regulation in detail.

Norms Concerning Electronic Integrated Declaration

The latest regulation allows and prompts any authorized person to enter the electronic integrated declaration and upload the supporting documents on the ICEGATE by affixing their digital signature on the platform, or as an alternative, get the electronic combined representation made on the ICEGATE along with the supporting documents by availing the services at the service center. An authorized person, in this context, refers to an exporter or a person authorized by such exporter with a valid license under the Customs Brokers Licensing Regulations, 2018, and includes an employee of the Customs Brokers Licensing Regulations, 2018. ICEGATE refers to the automated customs system of the Central Board of Indirect Taxes and Customs. Service Centre refers to the location specified by the Commissioner of Customs where the data entry of an electronic integrated declaration is undertaken. An electronic integrated declaration means particulars relating to the imported goods entered into the Indian Customs Electronic Data Interchange System. Supporting Documents refer to the documents in electronic or other forms which pertain to the clearance of the export goods under Sections 17 and 50 of the Act, respectively.

Filing of Shipping Bill and Completion of Self-Assessment

The shipping bill is considered to be filed, and self-assessment is completed when the Indian Customs Electronic Data Interchange System generates a shipping bill number. The invoice is generated after the entry of the electronic integrated declaration on the ICEGATE or by way of access through the service center. A shipping Bill is an electronic integrated declaration assigned with a unique number by the Indian Customs Data Interchange System and includes its electronic records or printouts.

Ordering and Conveying

After the completion of the assessment (as mentioned above), payment of duty or cess, etc. (if any), and examination of export goods (if so required), an order endorsing clearance under specific provisions will be made. The same may be recorded on ICEGATE and conveyed electronically to the authorized person, custodians, and any others designated by the authorized person.

Retention of an Assessed Copy of the Shipping Bill and Supporting Documents

The authorized person must retain the assessed copy of the shipping bill and all supporting documents in original, which were utilized or relied upon for the submission of the electronic integrated declaration. The period of such maintenance is stated to be five years from the date of presentation of the shipping bill. It must be produced before Customs authorities in case of any actions or proceedings under the Act or other prevalent laws.

Generation of Authenticated Copy of Shipping Bill

An authorized person may request the generation of an authenticated copy of the shipping bill if the custody of the same is required for maintaining compliance with any of the general laws.

Penal Provisions

Any authorized person who acts in contravention of these regulations or fails to comply with these provisions could be penalized with a sum of up to Rs. 50,000. Get in touch with IndiaFilings to get the Import Export Code

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