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Frequently
Asked Questions |
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What are the documents required to be filed with the Customs department while effecting exports? |
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A. Under the manual system, shipping bills in the format as prescribed in the Shipping bill and Bill of Export (form) Regulations, 1991 was required to be filed for effecting exports. However, in the EDI System, only a declaration in the prescribed format the required to be filed either through the Service center, or through EDI over ICEGATE.
CHA/Exporter has to submit the following documents at the service center:
- A declaration in the format Annexure-A
- Copy of export invoice
- SDF declaration
- Drawback /DEEC/DFRC/DEPB declarations/ AR- etc. as applicable
- Packing List
The Service Center assigns a Job No. to the declaration. The job is entered and a checklist is generated for verification of data by the exporter/CHA. After verification, the data is entered to the System by the Service Center operator and the system generates a Shipping Bill Number, which is endorsed on the printed sheet and returned to the exporter / CHA.
For export items which are subject to export cess, the TR-6 challans for cess is printed and given by the Service Center to the exporter/CHA immediately after submission of shipping bill.
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How the goods are allowed entry in the Cargo shed for Customs clearance?
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A. The goods brought for the purpose of examination are allowed entry to the Cargo shed on the strength of the checklist and other declarations filed by the exporter in the Service Center. The Airport authorities have to endorse the quantity of goods actually received on the reverse of the Check List.
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To whom the export goods and the accompanying documents are presented thereafter?
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A. After the receipt of the goods in the Cargo shed, the exporter/CHA may contact the Customs Officer and present the check list with the endorsement of Airport Authority with all original documents such as invoice and packing list, AR-4, SDF and any other document required under the provision of any other Act or Exim Policy . Customs Officer verifies the quantity of the goods actually received and enter into the system The System generates Container / package No. for the purpose of examination, if any , by Customs Officer.
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What is Apparel Export Promotion Council? |
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AEPC, registered under section 25 of the Companies' Act 1956, works closely with Government of India on policy issues in Apparel sector. The Council provides specialized services and global business opportunities for industry. |
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Where is AEPC headquartered? |
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AEPC has it's headquarter at Apparel
House, Institutional area,
Sector-44, Gurgaon-122003 |
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Apparel House also offers 250
permanent showrooms besides
Institute of Apparel Management &
Headquarters of AEPC's Education and
Training Initiatives. Apparel House
is equipped with modern
state-of-the-art infrastructure
having international facility for
business with exhibition hall, art
gallery, auditorium and conference
hall facility. Members take part in
various council's activities being
organized at Apparel House like
Market Week etc. |
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Who are the key contact persons in AEPC? |
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What are the other policies supports given to the sector? |
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Rationalization of the excise duty
regime - The inverted duty structure
that prevailed earlier with higher
duties for fibers and filaments and
lower for fabric has been rectified
to some extent.
Although the optional zero duty
route for the cotton value chain has
helped a large number of yarn and
fabric manufacturers , excise duty
route is still adopted by a lot of
people in order to take cenvat
credit for expenses made on dyes and
chemicals, packing and other inputs.
Custom duty - Between 2005-06 and
now, custom duty has been
progressively reduced from 20% to
10%. For textile machinery it has
been further reduced to 5%, since
2005-06, for specified items.
Incentives in 2008-09 through
various stimulus packages :
Across-the-board cut of four percent
in the ad valorem central
value-added tax effected from Dec
2008.
Interest subvention of two percent
on export credit for labour
intensive sectors was restored in
Dec 2008, after withdrawal in
September 2008.
Full refund of service tax paid by
exporters to foreign agents was
another provision added in the
December stimulus package.
Limits under the credit guarantee
scheme for small enterprises doubled
in December stimulus package.
Besides this, lock-in period for
loans to small firms under credit
guarantee scheme reduced.
Import duty on naphtha for use by
the power sector reduced to zero.
This may have some indirect benefit
to the industry through cheaper
power.
In Feb 2009, reduction in excise
duty and service tax by 2% was
announced.
FDI liberalization
AEPC with the assistance of
government has come up with a scheme
for mobilization of FDI into India
in textile and garment sector (www.aepcindia.com/fdi
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What are AEPCs’ activities? |
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Organizing Buyer Seller Meets (www.aepcindia.com/bsm
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Spearheading trade delegations to
potential markets. (www.aepcindia.com/tradedelegation
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Participation in specialized
international fairs. (http://www.aepcindia.com/internationalfairs)
Organizing seminars (http://www.aepcindia.com/seminar)
Integrating skill human resource
development through its Education &
Training initiatives like Apparel
Training & Design Centres (www.aepcindia.com/atdc
) and Institutes of Apparel
Management (http://www.aepcindia.com/iam)
Disseminating information to trade
through publishing a monthly
magazine, "Apparel India" (http://www.aepcindia.com/ai)
AEPC's website, (www.aepcindia.com )
provides detailed info on policies,
data, events, schemes as also
database on suppliers and buyers.
AEPC's publications like Country
Reports (www.aepcindia.com/countryreport
)and Market Focus Reports (www.aepcindia.com/mfr
) are available to members in CD at
concessional rates.
A well equipped library (in Mumbai
and Gurgaon) with over 100 latest
fashion related and valuable market
trend publications is available to
the trade members for their
reference.
AEPC's media cell (http://www.aepcindia.com/mediacell)
Conducting market surveys and
providing market intelligence
through various cluster studies,
research reports & journals.
Exploring new markets and
identifying items of export
potential (Already undergoing a New
Product Development Scheme for Trade
under MoC).
Developing new markets for existing
products through various export
promotion activities like Road
shows, leading trade delegations,
etc. |
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How does AEPC help in export promotion? |
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Market Development Assistance As per
MDA guidelines, any exporter who is
a member of AEPC with atleast 12
months of membership and export
turnover of the company less than 15
crores rupees in the preceding
financial year can avail the MDA
grant for participating in overseas
trade fairs. The MDA eligibility
area-wise is given below for a
particular financial year: |
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Area/Sector |
No. of visits |
Max. financial ceiling per
event |
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Focus LAC |
1 |
Rs.
1.80 lac |
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Focus Africa (including WANA
countries) |
1 |
Rs.
1.50 lac |
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Focus CIS |
1 |
Rs.
1.50 lac |
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Focus ASEAN+2 |
1 |
Rs.
1.50 lac |
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General Area |
1 |
Rs.
0.80 lac |
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During the year 2008-09 ted through
AEPC in different AEPC’s overseas
fairs. List of exporters, who have
received MDA is placed in website,
‘aepcindia.com’
Market Access Initiative
The Council gets MAI subsidy for
organizing Mega Shows and Buyer
Seller meets. This subsidy is passed
on to the members of the Council in
subsidizing the cost of the stall in
Buyer Seller meets and Mega Shows
abroad. Council has done mega show
in South Africa during March 2009 an
d organizing another mega show in
Japan from 22 to 24th July 2009.
Rebate in Training
The members of the Council get a
rebate of 40% in the tuition fee for
Authorized employees nominated for
core courses and 20% rebate in
flagship courses in ATDC centers.
(Contact: Mr. G.D Gaur, Senior
Registrar, Ph: 0124-2708019)
Productivity Improvement
Programme
The Council contributes 35% (US $
6300) of the total implementation
cost of $ 18000 for implementing the
Productivity /efficiency Improvement
Programme to its members. (Contact,
Mr. J.D Bakshi, Ph: 0124 208020)
Subsidy in Overseas Training
The Council provides 75% subsidy in
the Training Cost for the employees
of Export Houses to train their
employees at CITA (Clothing Industry
Training Authority) Hong Kong.
(Contact, Mr. J.D Bakshi, Ph: 0124
208020)
Duty Drawback-
The Council collects duty drawback
data and submits it to drawback
directorate for facilitating and
granting of duty drawback to the
members of the Council. On an
average Rs. 3200 crores of duty
drawback is distributed to the
Apparel Exporters per year by the
Ministry of Commerce, Govt. of India
based on the duty draw back data
collected by the Council. At present
duty drawback on cotton knitted
garments and cotton woven is 8.8%.
Export Performance Certificate
Export Performance Certificate is
issued to its members for the
purpose of importing trims and
embellishments duty free for use in
manufacture of textile garments for
export.
During financial year 2008-09, EPC
for export value Rs. 20428 crores
with total entitlement amount of Rs.
612 crores was issued to the council
members
covering items:
FASTNERS AND POLYWADDING MATERIALS.
LINING AND INTERLINING MATERIALS
including knitted lining and
interlining. INLAY CARDS. SHOULDER
PADS. BUCKLES. EYELETS. HOOKS AND
EYES. RIVETS, COLLAR STAYS, COLLAR
PATTIES. BUTTERFLY AND OTHER GARMENT
STAYS INCLUDING PLASTIC STAYS,
FUSIBLE EMBROIDERY MOTIFS OR PRINTS.
LACES. BADGES INCLUDING EMBROIDERED
BADGES. VELCRO TAPE AND
EMBROIDERYTHREADS. SEWING. THREAD.
STONES (OTHER THAN PRECIOUS & SEMI
PRECIOUS SEQUIN TAPE ELASTIC TAPE &
HOOK TAPE OF WIDTH NOT EXCEEDING 75
MM, CORD & CORD STOPPER. TOGGLES,
STUD. ELASTIC CLOTH AND ELASTIC
BAND. QUILTED WADDING MATERIALS,
BEADS FOR EMBROIDERY. SAMPLE FABRIC
OF TOTAL LENGTH UPTO 500 METRE
IMPORTED
Certificate of Origin
The council is issuing/certifying an
instrument to establish evidence on
origin of goods to be imported into
any country.
The above service to the trade is
being provided from all the Regional
offices (www.aepcindia.com/atdclist
) of the Council and ATDC centres
Fashion Forecast seminars (http://www.aepcindia.com/ffseminars)
Market Intelligence- AEPC provides
market intelligence through various
cluster studies, research reports &
journals. (http://www.aepcindia.com/mi) |
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How to become a member of AEPC? |
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To become a member of AEPC you can
send a mail at sbanghari@aepcindia.com
This e-mail address is being
protected from spambots. You need
JavaScript enabled to view it to get
more details on this. |
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How can one avail the different publications of AEPC? |
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Apparel Training and Design
Centre(ATDC)
The training activities of ATDC's
have been streamlined in 21 ATDC
hubs, 20 satellite skill development
projects and other centers through,
8 flagships and 6 core courses. The
flagship courses aim to improve
efficiency, productivity and quality
in the Apparel sector while core
courses aim to provide required
skills and competencies.
Target to roll- out 50,000 students
per year
Institute of Apparel Management (IAM)
IAM has announced its academic
programmes at IAM campuses at
Gurgaon and Sanpada, Mumbai. The
long term vision for IAM is to
position it as a Multi-varsity to
meet the export, domestic, fashion
and lifestyle industry requirements
for trained managers and design
professionals, with a broad base of
applied management skills,
competencies, and knowledge typical
of the dynamic apparel business in
global context.
IAM is offering UG and PG programmes
under its four tracks namely Fashion
& Life Style Design, Apparel
Merchandising & Management, Apparel
Production Technology & SCM and
Fashion Retail & Brand Management. |
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Where can you locate the list of different ATDC and IAM regional centres? |
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What are the different courses offered by ATDC? |
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What are the initiatives taken under Social Responsibility? |
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Setting up training centres in rural
and backward districts.
Organizing Health Screening and Eye
check-up/operation camps
Livelihood generation for below
poverty line families
Training of differently-abled
children
Training of vulnerable groups of
trafficking
Prisoners rehabilitation program
Free training to widows and
destitutes
Mobile Training Centre, under skill
development initiatives for the
rural women of Tirupur |
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How can one avail the different publications of AEPC? |
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For the different publications of
the council, one can contact the
concerned persons as mentioned in
the following link (www.aepcindia.com/publications) |
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What is the present status of Indian Apparel Industry? |
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The current export and import
position of India and other
important garment producing
countries can be seen on the
following link (www.aepcindia/tradedata
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How do I contact AEPC ? |
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The best way to contact is by
e-mail. You can find a link to our
contact information at the bottom of
every web site page. The link is
called CONTACT US |
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How to file Service Tax Returns, on what
interval and with whom? |
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The Service Tax assesses are
required to file half yearly return
in Form ST-3 or ST-3A as applicable,
in duplicate , to concerned
Superintendent, Central Excise. It
should be filed within 25 days from
the last day of the half year i.e.,
by 25th April and 25th October. The
return should be accompanied by
challans for Service Tax paid. |
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What is E-filing of Service Tax returns? |
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E-filing is a facility for the
electronic filing of Service Tax
returns by the assessee from his
office, residence or any other place
of his choice, through the Internet. |
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Who can E-file their returns? |
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Assessees having a 15 digit STP code
and falling under any of the taxable
services can avail of the facility
of electronic filing of their
Returns. |
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Whether export of services is exempted from
Service Tax? If so, what constitutes
exports? |
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The taxable services which are
supplied within India except Jammu
and Kashmir are leviable to Service
Tax. Thus all the taxable services
exported outside India are not
leviable to Service Tax and
therefore exempt. Service Tax is a
destination based tax therefore if
the services are consumed abroad,
they are covered under export and
are not leviable to Service Tax. For
example if a Management Consultant
provides the consultancy to a
foreign company situated outside
India, it will constitute direct
export. Or if an Indian company
through its branch office abroad
provides service there, it will be
export of service. But a foreign
company coming to India and availing
taxable services in India, the
Service Tax will be leviable as it
is not export of taxable service.
Similarly a foreign tourist coming
to India and availing taxable
services, Service tax is leviable as
there is no export of service in
this case. |
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What is the procedure for claiming refund in
Service Tax cases? |
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The procedure for claiming refund of
service tax for the amount from the
Department is as mentioned below:- |
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Submission of application in
prescribed Form-R in triplicate to
the jurisdictional Assistant
Commissioner. |
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Application should be filed within
the prescribed period, i.e., before
the expiry of relevant period as
defined in Section 11B of the
Central Excise Act, 1944 which has
been made applicable to service tax
refund matters also. |
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Application should be accompanied by
documentary evidence to establish
that the amount claimed as refund is
the amount paid by him in excess of
the service tax due and the
incidence of such tax has not been
passed on to any other person. |
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Where to approach in case an assessee is
aggrieved by an order of Assistant
Commissioner/Deputy Commissioner in Service
Tax cases? |
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An assessee aggrieved by an order of
Assistant Commissioner/Deputy
Commissioner in Service Tax cases,
may file an appeal to the
Commissioner of Central Excise
(Appeal) in duplicate along with a
copy of order appealed against. The
appeal should be presented within
three months from the date of
receipt of the decision or order of
the Central Excise officer. |
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What is the quantity to be considered while
calculating the requirements under REACH? |
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Consolidated quantity from your
factory to EU. |
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What is the testing capacity in India? |
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India has a low testing capacity
(samples that can be tested per
year) of India with respect to our
major competitor, like China, would
also work as a hindrance for the
apparel industry in India. |
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What is the lead time for getting the
samples tested? |
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The lead time required for getting
the samples tested would be
approximate 7 working days. |
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Whose responsibility is it to get the
samples tested? |
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At the first go, the burden of
testing will have to be borne by the
exporters while, at a later stage it
can be shifted on to the chemical
suppliers. |
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Who should the exporter contact in the
target company in EU? |
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The REACH inspector in the country
of export |
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What is the penalty which will be imposed on
the defaulting exporters, as per the REACH
compliance? |
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The penalty will be 75,000 euros,
after 1st April, 2011. |
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How to communicate to buyer that the product
which is being exported to their country is
REACH certified? |
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One needs to construct a REACH
compliance file, with a proper
technical approach. For this, one
can refer to their in-house
expertise or any other certified
bodies. |
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Where can the Act/Rules relating to exports be found? |
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Following Act/rules are available
free of cost at site www.cbec.gov.in
which are relevant from exports
point of view Customs Act,
1962,Customs, Central Excise and
Service Tax Drawback Rules,
1995,Export Manifest (Aircraft)
Regulation, 1996.etc. |
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What is Export General Manifest (EGM)? |
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EGM is the document which is to be
filed by airlines declaring the
consignments along with the
relevant particulars like shipping
bill number, Airway Bill Number and
number of packages which have been
loaded in the aircraft for taking
these out from India. |
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What are the pre-requisites for effecting export by sea? |
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The exporters have to obtain PAN
based IEC (Importer Exporter Code)
from the Directorate General of
Foreign Trade. Under the EDI System,
PAN based IEC is received by the
Customs System from the DGFT online.
The Exporters /CHAs are required to
register their IE Codes, CHAs
License No. , the Bank Account No.
(for credit of drawback amount) in
the case of export under drawback
with the customs EDI. |
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What are the documents required to be filed with the Customs department while effecting Exports? |
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Under the manual system, shipping
bills in the format as prescribed in
the Shipping bill and Bill of Export
(form) Regulations, 1991 was
required to be filed for effecting
exports. However, in the EDI System,
only a declaration in the prescribed
format the required to be filed
either through the Service center,
or through EDI over ICEGATE.
- A declaration in the format Annexure-A
- Copy of Export invoice
- SDF declaration
- Drawback/DEEC/DFRC/DEPB
declaration/ AR-4s etc., as
applicable
- Packing list
The Service Center assigns a Job
No. to the declaration. The job is
entered and a checklist is generated
for verification of data by the
exporter/CHA. After verification,
the data is entered to the System by
the Service Center operator and the
system generates a Shipping Bill
Number, which is endorsed on the
printed sheet and returned to the
exporter / CHA.
For export items which are subject
to export cess, the TR-6 challans
for cess is printed and given by the
Service Center to the exporter/CHA
immediately after submission of
shipping bill. |
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How the goods are allowed entry in the Cargo shed for customs clearance? |
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The goods brought for the purpose of
examination are allowed entry to the
Cargo shed on the strength of the
checklist and other declarations
filed by the exporter in the Service
Center. The Airport authorities have
to endorse the quantity of goods
actually received on the reverse of
the Check List. |
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To whom the export and the accompanying documents are presented thereafter? |
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After the receipt of the goods in
the Cargo shed, the exporter/CHA may
contact the Customs Officer and
present the check list with the
endorsement of Airport Authority
with all original documents such as
invoice and packing list, AR-4, SDF
and any other document required
under the provision of any other Act
or Exim Policy . Customs Officer
verifies the quantity of the goods
actually received and enter into the
system The System generates
Container / package No. for the
purpose of examination, if any , by
Customs Officer. |
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How the export documents are processed? |
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In most cases the Shipping Bill is
processed by the system on the basis
of declaration made by the exporters
without any human intervention. In
other cases where the Shipping Bill
is processed on screen by the
Customs Officer, he may call for the
samples, if required for confirming
the declared value or for checking
classification under the Drawback
Schedule. He may also give any
special instructions for examination
of goods, it felt necessary. |
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What are the examination norms for the export goods? |
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The system gives examination order
for the goods being exported. The
quantum of examination is dependent
on the export promotion scheme under
which the export is being made as
also the destination port. Generally
5% to 10% of the goods are subjected
to examination. |
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How the order for export is is given? |
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On examination if the shed
superintendent is satisfied that the
particulars entered in the system
conform to the description given in
the original documents, he will give
‘Let Export Order’.After LEO the
shipping bill is printed and their
copy is handed over to CHA/ Exporter
for making arrangement for stuffing
/ loading of the goods in the
container |
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Is it permissible to pay the custom duty & interest thereon from DEPB for regularisation of shortfall in fulfillment of export obligation in case of EPCG licence? |
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While the Custom duty can be paid
from DEPB, the interest has to be
paid in cash only. In this
connection para 8 (v) of Custom
Circular No. 26/2009-Custom date.
30.09.2009 is reproduced below : |
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“Para 5.14 of new Handbook of
Procedures Vol. 1 (2009-14) provides
that in the event of non-fulfillment
of EO, the EPCG Authorization holder
may pay duties of customs through
the scrips issued under reward /
DEPB scheme also. The interest on
such duty and penalties , if any,
however shall be paid in cash.” |
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What are the privileges of Export & Trading Houses? |
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The same are given in para 3.10.4 &
are reproduced below for ready
reference of the Apparel India
readers: |
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3.10.4 A Status Holder shall be
eligible for privileges as under |
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- Authorization and Customs
Clearances for both imports and
exports on self-declaration
basis;
- Fixation f
Input-Output norms on priority
within 60 days;
- Exemption from compulsory
negotiation of documents through
banks. Remittance/Receipts,
however, would be received
through banking channels;
- 100% retention of foreign
exchange in EEFC account.
- Exemption from furnishing of
BG in Schemes under FTP;
- SEHs and above shall be
permitted to establish Export
Warehouses, as per DoR
guidelines.
- For status holders, a
decision on conferring of ACP
Status shall be communicated by
Customs within 30 days from
receipt of application with
Customs.
- As an option, for Premier
Trading House (PTH), the average
level of exports under EPCG
Scheme shall be the arithmetic
mean of export performance in
last 5 years, instead of 3
years.
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What is relevant date for calculation of limitation period in respect of filing refund claims relating to Service Tax? |
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The “relevant date” for the purpose
of refund as per section 11B of the
Central Excise Act, 1944 which is
applicable to Service Tax also, is
the date of payment of Service Tax.
Thus, the limitation period of one
year is to be calculated from the
date of payment of the Service Tax |
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Is there any provision for interest for delayed payment of refunds? |
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If any duty/tax ordered to be
refunded under section 11B(2) of
Central Excise Act, 1944, to any
applicant is not refunded within
three months from the date of
receipt of application, interest at
the applicable rate shall be paid,
subject to conditions laid down
under section 11BB of the Central
Excise Act, 1944. Also where an
amount deposited by an appellant in
pursuance of an order passed by the
Commissioner (Appeals) or the
Appellate Tribunal, under the first
proviso to section 35F of the
Central Excise Act, 1944, is
required to be refunded consequent
upon the order of the appellate
authority and such amount is not
refunded within three months from
the date of communication of such
order to the adjudicating authority
unless the operation of the order of
appellate authority is stayed by a
superior court or tribunal, interest
shall be paid at the applicable rate
after the expiry of three months,
under the provisions made in section
35FF of the Central Excise Act,
1944.
Provisions of Sections 11B, 11BB,
35F and 35FF of the Central Excise
Act, 1944 are made applicable in
Service Tax matters. |
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