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.
Consolidated quantity from your factory to EU.
The lead time required for getting the samples tested would be approximate 7 working days.
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.
The REACH inspector in the country of export
The penalty will be 75,000 euros, after 1st April, 2011.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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
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 :
�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.
The same are given in para 3.10.4 & are reproduced below for ready reference of the Apparel India readers:
3.10.4 A Status Holder shall be eligible for privileges as under
- 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.
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
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.