In supersession of the Shipping Bill (Electronic Integration Declaration) Regulations, 2011, the Central Board of Indirect Taxes and Customs has notified The Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 [‘the Regulation’]. The Regulation shall extend to export of goods from all customs stations where the Indian Customs Electronic Data Interchange System is in operation.
A number of amendments have been made by the new regulations. A Summary of the changes is provided below:
- The exporter (or his authorised person) shall enter the particulars relating to the export goods on ICEGATE [Indian Customs Electronic Data Interchange System – a customs automated system of Central Board of Indirect Taxes and Customs] which is the electronic integrated declaration.
- Along with the Electronic Integrated declaration, the exporter or his authorised person shall upload the supporting documents on the ICEGATE by affixing his digital signature to get the electronic integrated declaration made on the ICEGATE along with the supporting documents by availing the services at the service centre
- Service centre has been defined in the Regulation. Further, the terms ‘authorised person’ ‘supporting documents’, and ‘shipping bill’, etc., has also been defined.
- The shipping bill shall be deemed to have been filed and self-assessment completed when a shipping bill number is generated, after entry of the electronic integrated declaration on the ICEGATE or by way of data entry through the service centre
- The order of exportation under the Customs Act, 1962 will be entered on ICEGATE and conveyed electronically to the exporter or his authorised person, after the completion of assessment, payment of duty or cess, etc. if any, and examination of export goods, if so required
- The assessed copy of shipping bill and supporting documents must be retained for a period of 5 years from date of presentation. Further, authenticated copy of shipping bill can be generated at the request of the exporter or his authorised person.
- Penalty for contravention is extended up to Rs. 50,000.
Click here to see Regulations.
