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GOVERNMENT OF INDIAMINISTRY OF FINANCE : DEPARTMENT OF REVENUE

OFFICE OF THE COMMISSIONER OF CUSTOMS C. EX Et SERVICE TAX6/7 A T D STREET : RACE COURSE ROAD : COIMBATORE 641018

PHONE: 0422 - 222 2036

FAX: 0422 - 222 0720Email: cuspolicverunail corn customspolicrlevahoo.co.in

C.No.VIII/48/42/2005 Cus Pol

Dated: 27.11.2009

Customs Public Notice No.10/ 2009

Sub:- Launch of the Indian Customs EDI System (ICES 1.5) Exports-Re*.

It is brought to the notice of all exporters, importers, CHAs, Custodians,Banks, Trade and all concerned that the computerized processing of ShippingBills under the Indian Customs EDI (Electronic Data Interchange) System,hereinafter referred to as ICES 1.5 will commence with effect from 30/11/2009 at the Inland Container Depots (ICDs) at Irugur, Singanallur,Thudialur, Rakkiapalayam, Chettipalayam, Veerapandi.

1.1. As part of the implementation of CBEC's IT Consolidation Project, the EDIoperations at ICDs at Irugur, Singanallur, Thudialur, Rakkiapalayam,Chettipalayam, Veerapandi would be on ICES 1.5 application, which is thecentralized version of the ICES1.0 application, earlier implemented onstandalone servers at major Customs locations . The ICES 1.5 software,developed by NIC, has been implemented at CBEC's National Data Centre atNew Delhi. The Syitem Integrator for the project is M/s TCS. The applicationwould cater to the needs of Customs officials at ICDs at Irugur, Singanallur,Thudialur, Raldciapalayam, Chettipalayam, Veerapandi and also the ServiceCentre operators, who would be working on CBEC's new Local Area Networkinfrastructure implemented by M/s HP Sales India Private Ltd. Connectivity tothe Central servers at the National Data Centre has been provided throughCBEC's MPLS network, as part of the Wide Area Networking projectimplemented by a consortium led by M/s BSNL Ltd.

Under ICES 1.5, the computerized processing of shipping bills would behandled in respect of the following categories:

Duty Free white Shipping BillsDutiable Shipping Bills (Cess)Drawback. Shipping BillsDEEC Shipping BillsEKG Shipping BillsDEPB Shipping BillsDMA Shipping Bills100 %EOU Shipping BillsJobbing Shipping Bills

Other Exirn Scheme Shipping Bills11. NFEI Shipping Bills

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NOTE :To begin with filing of documents would be limited to white shippingbills (not involving payment of any export duty or cess) and EGMs at selectlocations. Filing of other kinds of Shipplog Bills would commence from adate to be notified separately. However details are being provided in respect of all types of export documents as a measure of facilitation.

PROCEDURE

3. The procedure to be followed in respect of filing of Shipping Bills underthe Indian Customs EDI System 1.5 at ICDs at Irugur, Singanallur, Thudialur,Rakkiapalayam, Chettipatayam, Veerapandi shalt be as follows: -

Under the EDI System the Shipping Bills shall be filed electronically andprocessed online in an automated environment. Certain declarations andcertificates etc. that are required to be provided in hard copy should beattached with export documents when the goods are presented for export. Thefollowing pre-requisites are to be complied with before filing shipping bills:

3.1 IE-Code of the exporters- Import Export (IE) Codes are being issued tothe exporters by DGFT, details of which are transmitted online to ICES on adaily basis. ICES automatically registers the IE Codes after confirming theirvalidity, to enable the exporters to file the shipping bills electronically. Beforefiling the Shipping Bills the exporters are advised to check from DGFT as towhether their IE Code has already been transmitted to ICES. If their IE Code hasnot been transmitted to ICES by DGFT, they should first get the sametransmitted from DGFT, failing which the exporter shall not be able to fileshipping bills for export. (DGFT's website may be accessed athttp: / /www.dgft.delhi.nic.in )

3.2 Registration of Custom House Agents (CHA) in ICES: Every CHA isrequired to register his details in ICES for enabling him to submit documents inthe system. . In case the Custom House from where the CHA has been licensedwas not an existing EDI location in ICES 1.0, such CHAs should immediately getthemselves registered at any of the Customs locations as per list enclosed atAppendix 1. The format for registration may be seen at Appendix 1A.

3.3 Registration of Shipping lines/Agents, Consol Agents: EGM/ConsolManifest shall be filed electronically filed by the Shipping Lines/Agents andConsol Agents at the Gateway Ports. Before filing EGM the ShippingLines/Agents and Consol Agents should register themselves in the ICES at any ofthe Custom Stations where ICES 1.0 is operational. They would be required tofurnish information as per Appendix 2. No re-registration is required in casethe agency is already registered at any existing Customs location where ICES1.0 is operational.

3.4 Registration of Bank Account with Authorized Dealer of ForeignExchange: Except for NFEI shipping bills, the account number of the exporteropened with Authorised Dealer of foreign exchange is required to -be availablein the ICES 1.5 . The Directory of Authorised Dealers Codes is maintained in theICES 1.5 on the basis of details made available by the RBI. The exporters maynote that it would not be possible for the local customs officials to add thedetails of the AD code unless the information is available from RBI. In case thedetails are not available the matter may be brought to the notice of theICEGATE team.

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Members of the trade may please note that ICEGATE provides 24X7 Helpdeskfacility for trade to report problems related to electronic filing. The ICEGATEhelpdesk can be contacted on e-mail address icegatehelpdesk@icegate.gov.inand the replies to the queries shall be sent through e-mails. The Helpdesk canalso be contacted on following telephone numbers: 011-23370133 and 011-23379020.

3.5 Registration of bank account for credit of Drawback amount:- Forexports under claim of drawback the exporter is required to open bank accountwith any Core Banking System branch of any bank in the country. Before filingof shipping bill under ICES 1.5, the exporter should approach the designatedcustoms officer to register the details of such bank account in the ICES 1.5.Annexure E

3.6 Exchange Rates of un-notified currencies: The ICES 1.5 maintainsexchange rates in respect of currencies the rates of which are notified by theMinistry of Finance on a monthly basis. However, in respect of currencies whichare not covered in the notifications of the Ministry of Finance, the concernedbank's certificate indicating the exchange rate applicable for the date onwhich the shipping bill is filed should be produced to the customs officer anddetails of the same should be entered in the ICES 1.5 while filing the shippingbill. The shipping bill should be submitted in the system on the same date forwhich the rate of exchange is certified.

3.7 Exim Scheme Codes: DGFT has notified Exim Scheme Codes in respectof various schemes, the list of which is appended with this Public Notice. Anappropriate Code should be indicated against each item in the shipping bill. Forexample,if exports are under claim of DEPB Code 6 should be used. Appendix 3

3.8 Units of Measurement Codes: Against any quantity of goods, theappropriate Code indicated against the respective measurement in the listappended with this Public Notice must be used in the shipping bill / EGM as thecase may be. Appendix 4

3.9 Currency Codes: For indicating value of goods, freight, insurance,commission etc. only the relevant codes for the respective currencies in the listof currency codes appended with this Public Notice have to be used. Use ofany incorrect code will result in incorrect conversion of the currency intoIndian Rupees. Appendix 5

3.10 Country Codes: Wherever in the shipping bill / EGM reference isrequired to be made to the name of the country, the appropriate Code of thecountry as indicated in the list of country codes appended to this Public Noticehave to be used. Appendix 6

3.11 Port Codes: An appropriate port code must be indicated whereverreference to port name is required to be made in a shipping bill /EGM.

Note: Due to constraint of size, it is not possible to attach the list of portcodes with this Public Notice. Correct code may be obtained from therespective Carriers or checked from www.unece.orft/etrades. A list of allrelevant codes would also be available at the service center.

3.12 Registration of DGFT Licences: If the exports are in discharge of exportobligation against any of the DGFT Exim Licenses or Advance application, suchlicence/advance application should be first registered in the ICES and LicenceNo. or the Registration No. or advance application should be indicated against

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each item of goods in the shipping bill. However, EDI messages betweenCustoms and DGFT for licence are in the process of being enabled . Noseparate registration shall be required for those licences which are receivedfrom DGFT online.

3.13 Self Sealed Container cargo: Exporters who are allowed self-sealing ofcontainers should get registered themselves in the ICES 1.5 before the goodsregistered for exports.

4. DATA ENTRY FOR SHIPPING BILLS

4.1 Shipping bills can be filed through the service center located in ICDs atIrugur, Singanallur, Thudiatur, Rakkiapalayam, Chettipalayam, Veerapandiand at Air Cargo Complex, Coimbatore International Airport or throughRemote EDI System if the Exporter or the CHA have registered themselves atICEGATE In case the shipping bill is filed through Service Centre, theExporters/CHAs would be required to submit at the Service Centre with thefollowing documents:

A declaration of all particulars in the SB in the format placedat Annexure - ACopy of InvoiceSDF declaration at Annexure BDEEC/DFRC/DEPB declarations etc. as applicable AnnexureD

4.2 The formats should be duty complete in all respects and should be signedby the exporter or his authorized representative/CHA. Forms, which areincomplete or unsigned, will not be accepted for data entry. Exporters/CHAshould ensure that the data provided by them and entered by service center iscorrect in all respect so that process of clearance of export is smooth.

4.3 Data entry of Shipping Bills would be done at the Service Centers onpayment of charges. Various charges for printing and data entry excludingService Tax are as under

Data Entry Charges for Shipping Bills havingup to five items

Rs. 60/-

Data Entry Charges for additional block offive items

Rs. 10/-

Amendment fees (for a block of five items) Rs. 10/-Data entry for EGM Rs 60/-Query Printing after three queries Rs 05/-Entry of Licence Rs 60/-S/B Final Print (For RES Users only) Rs 20/-Query Printing (For RES Users only) Rs 5/-

The above charges include data entry of the documents, check list printing,three free queries and print out of the assessed document. Additional queriesshall be charged at Rs 5 per query. Check list will be provided free of chargetill they are certified to be free of mistakes by the customer. However, incases where the customer wants to incorporate corrections in the originaldeclaration provided by him, checklist wilt be provided at an additional cost ofRs 10/ -.

4.4 The Service Centre operators shall carefully enter the data on the basisof declarations (Duly fitted forms of Annexure A) made by the CHAs/exporters.After completion of data entry, a checklist of the data entered by the operatorwill be printed by the Data Entry Operator and handed over to theexporters/CHAs for confirming the correctness of the electronic declaration.The CHA/Exporter will make corrections, if any, in the checklist and return thesame to the operator duty signed. The operator shalt make the correspondingcorrections in the data and shall submit the Shipping Bill. The operator shallnot make any amendment after generation of the checklist and beforesubmission in the system unless the corrections made by the CHAs/exportersare clearly indicated on the checklist against the respective fields and aresigned by CHA/ Exporter.

4.5 The system automatically generates the Shipping Bill number. Theoperator shall endorse this shipping bill number on the checklist in clear andbold figures. It should be noted that no copy of the Shipping Bill would beavailable at this stage. This check list endorsed with Shipping Bill No. shall beused for bringing export goods to the ICD.

4.6 It may be noted that since the document numbers are to be assignedby the Central Server at a national level, all document numbers e.g. forShipping Bills, EGMs, challans, would not be in a continuous series for eachlocation.

4.7 The Declarations would be accepted at the Service Centre from hhmmhrs to hhmm hrs. Declarations received up to hhmm hrs will be entered in thecomputer system on the same day.

4.8 Those Exporters or CHA who intend to use Remote EDI System(RES) to filefrom their offices should download necessary software from websitewww.ices.nic.in which is available free of cost and register themselves withthe ICEGATE. The detailed procedure for registration and guidelines for e-filingare available at www.icegate.gov.in. A suitable Trade Notice in this regardwill be issued later.

4.9 The validity of the shipping bill in EDI System is fifteen days only.Therefore, if the export goods are not registered within 15 days from the dateof shipping bill, the shipping bill shall lapse and has to be filed again in thesystem.

5. PROCEDURE FOR GR-1

5.1 As per the procedure in EDI, there would be no GR-1. Exporters /CHAswould be required to file two copies of a declaration in the formSDF(Annexure B). It would be filed at the stage of "goods arrival". One copy ofthe declaration would be attached to the original copy of the S/B generated bythe system and retained by the Customs. The second copy would be attachedto the duplicate S/B (the exchange control copy) and shalt be presented by theexporter to the authorised dealer through whom export realization would benegotiated for collection of foreign currency. . Only in the case of Shipping Billsprocessed manually, the existing arrangement of filing GR 1 forms wouldcontinue.

5.2 The exporters are required to obtain a certificate from the bank throughwhich they would be realising the export proceeds. If the exporter wishes tooperate through different banks for the purpose, a certificate would have to beobtained from each of the banks. The certificate(s) would be submitted to

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Customs and registered in the system as mentioned above. These would have tobe submitted once a year for confirmation or whenever there is change ofbank.

5.3 In the declaration form (Annexure A) to be filed by the exporters for theelectronic processing of export documents, the exporters would need tomention the name of the bank and the branch code as mentioned in thecertificate from the bank. The Customs will verify the details in the declarationwith the information captured in the system through the certificates registeredearlier.

6 ARRIVAL OF GOODS AT EXPORT EXAMINATION SHEDS IN ICD.

6.1 In respect of goods intended to be exported against an electronicshipping bill, the Custodian of ICD will permit entry of the goods on thestrength of the checklist.

6.2 If at any stage subsequent to the entry of goods in ICD, it is noticed thatthe declaration has not been registered in the system, the exporters and CHAswilt be responsible for the delay in shipment of goods and any damage,deterioration or pilferage, without prejudice to any other action that may betaken.

7 PROCESSING OF SHIPPING BILLS

7.1 The S/B would be processed by the system on the basis of the declarationmade by the exporter. The following kinds of S/B shall require clearance of theAssistant Commissioner/ Deputy Commissioner (AC/DC Exports): -

Duty free S/B for FOB value above Rs. 10 lakhFree Trade Sample S/B for FOB value above Rs. 25,000

iii. Drawback S/B where the drawback exceeds Rs. one lakh

7.2 The following categories of Shipping Bills shall be processed by theAppraiser/Supdt. (Export Assessment) first and then by the Asstt/DeputyCommissioner:

DEECDEPBDFRCEOUEPCGAny other Exim Scheme if so required

7.3 Apart from verifying the value and other particulars for assessment, theAO/Supdt. and AC/ DC may call for the samples for confirming the declaredvalue or for checking classification under the Drawback Schedule / DEEC /DEPB / DFRC / EOU etc,. He may also give special instruction for examinationof goods.

7.4 If the SIB falls in the categories indicted in Paras 7.1 and 7.2 above, theexporter should check with the query counter at the Service Centre whetherthe S/B has been cleared by Assistant Commissioner/ Deputy Commissioner,before the goods are brought for examination. In case AC/DC raises any query,it should be replied through the Service Centre or through ICEGATE, for thoseexporters/CHAs who are registered with ICEGATE. After all the queries havebeen satisfactorily replied to, AC/DC will pass the S/B.

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CUSTOMS EXAMINATION OF EXPORT CARGO

8.1 On receipt of the goods in the Export Shed in the ICD/ CFS, the exporterwill contact the Examining Officer/Inspector and present the checklist with theendorsement of Custodian of arrival of containers on the declaration, alongwith all original documents such as Invoice, Packing List, ARE-1 (AR-4) etc. Hewill also present additional particulars in the form at Annexure C

8.2 The Officer will verify the quantity of the goods actually received againstthat entered in the system. He will enter Annexure C particulars in the system.The system would identify the Examining Officer (if more than one areavailable) who would be carrying out physical examination of goods. Thesystem would also indicate the packages (the quantity and the serial numbers)to be subjected to examination. The Officer would write this information(Name of examination officer and package St. Nos to be examined) on thechecklist and hand it over to the exporter. He would hand over the originaldocuments to the Examining Officer. No examination orders shalt be givenunless the goods have been physically received in the Export Shed. It may,however, be clarified that Customs Officers have the discretion of examiningany or all the packages/goods.

8.3 The Examining Officer may inspect and/or examine the shipment, as perinstructions contained in the checklist and enter the examination report in thesystem. There will be no written examination report. He will then mark theElectronic S/B and forward the checklist along with the original documents tothe Appraiser / Supdt. in charge. If the Appraiser / Supdt. is satisfied that theparticulars entered in the system conform to the description given in theoriginal documents and the physical examination, he will proceed to give "LetExport" order for the shipment and inform the exporter. The Appraiser / Supdt.would retain the checklist, the declaration and all original documents withhim.

8.4 In case of any variation between the declaration in S/B and thedocuments or physical examination report, the Appraiser / Supdt. will mark theelectronic S/B to AC/DC Exports. He will also forward the documents to AC /DC and advise the exporters to meet the AC / DC for further action regardingthe discrepancy. In case the Exporter agrees with the views of the Department,the S/B would be processed finally. Where the exporter is not in agreementwith the views of the Department, the matter would be handled outside theEDI system.

PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE ICD AREA

9.1 Containers stuffed in factories would enter the ICD/CFS on the basis ofthe checklist. Customs will verify the seal on each container and make anendorsement on the checklist and Annexure C. Thereafter, the exporter wouldpresent the Invoice, Annexure C and the checklist along with all the originaldocuments such as, Packing list, ARE-1 etc., to designated Customs officer whowill enter all the particulars along with the seal No. in the system and submitthe S/B to the Appraiser/ Superintendent for consideration of "Let Export"order

9.2 The samples drawn, if any, in the factory should be brought to the ExportShed in ICD/ CFS along with the container and handed over to designatedofficer, who would enter the details in the system and forward the samples tothe Appraiser/Supdt. in charge for inspection or for further testing etc.

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9.3 The system may require re-examination of the factory stuffed containeron a random basis. If the container is selected for re-examination by thesystem, the same shall be examined and report entered in the system. TheShed Appraiser/ Superintendent may also decide to re-examine the container inwhich case he will obtain the approval of AC/DC Export, before such re-examination. The AC / DC Export shall permit such re-examination for reasonsto be recorded in writing.

9.4 Once the Appraiser/ Superintendent is satisfied that the goods arepermissible for export in all respects, he will proceed to allow "Let Export" inthe system for the shipments and inform the exporter.

9.5 This procedure will apply to containers stuffed in factories and self-sealed by the manufacturer-exporter. In respect of containers sealed in thefactory after examination by the Customs / C.Excise officers, there willnormally be no further examination at the ICD.

GENERATION OF SHIPPING BILLS

10.1 As soon as the Shed Appraiser/ Superintendent gives "Let Export" order,the system would print 6 copies of the Shipping Bills in case of Free and schemeShipping Bills. In case of DEPB there are 7 copies of Shipping Bills. If theShipping Bill (DEPB) is assessed provisionally, then E.P copy will be generatedonly after AC / DC finalises the assessment. All copies of the Shipping Billwould be duly signed by the Appraiser / Shed Superintendent. The examinationreport would be signed by the Appraiser / Shed Superintendent, ExaminationOfficer as well as exporter / representative of the CHA (Name and ID Cardnumber of the representative of the CHA should be clearly mentioned below hissignature).

10.2 Any other certificates required for permitting export wilt be retained byCustoms along with the Shipping Bills.

PAYMENT OF MERCHANT OVERTIME (MOT)

11.1 The present manual system for payment of Merchant Overtime (MOT)charges will continue.

11.2 MOT charges will be required to be paid by exporter when the goods areexamined by Customs for allowing "Let Export" beyond the normal office hours.No charges would be required to be paid on normal working days when theexamination itself is being done for "Let Export" up to 05.00 P.M. However, ifthe goods are examined at the request of exporter out side the Customs area afee as prescribed in Customs (Fees for Rendering Services by Customs Officers)Regulations, 1998, shall be charged by the jurisdictional Customs Authoritiesunder whose jurisdiction examination has been carried out irrespective of thefact whether the examination/sealing of container is within working hours oroutside working hours.

12 DRAWAL OF SAMPLES

12.1 Where the Appraiser/Supdt. of Customs orders for samples to be drawnand tested, the Examining Officers will proceed to draw two samples from theconsignment and enter the particulars thereof along with name of the testingagency in the system. Record of samples shalt be maintained in the Systemtherefore, no separate registers will need to be maintained for recording datesof samples drawn. Three copies of the test memo will be prepared manually

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and signed by the Examining Officer, the Appraiser and the exporter. Thedisposal of the three copies would be as follows: -

Original to be sent along with the sample to the testing agency.Duplicate copy to be retained by Customs with the second sample.

iii. Triplicate to be handed over , to the exporter.

12.2 AC/ DC may, if he deems necessary, order for sample to be drawn forpurposes other than testing such as visual inspection and verification ofdescription, market value enquiry etc

13 QUERIES

13.1 In case of any doubt, the exporter, during examination, can clarifydoubts. However, in case where the need arises for a detailed answer from theexporter, a query can be raised in the system by the Appraise/Supdt., whichneed to be approved by concerned AC/DC (Exports). The S/B will remainpending and cannot be printed till the exporter replies to the query to thesatisfaction of the Assistant Commissioner/Deputy Commissioner. The reply toquery if any can be submitted through ICEGATE or through Service Centre.

14 AMENDMENTS

14.1 Corrections/amendments in the checklist can be made at the ServiceCentre provided the system has not generated the SIB number. Wherecorrections are required to be made after the generation of the S/B No. or,after the goods have been brought in the docks/CFS, amendments will becarried out in the following manner.

If the goods have not yet been allowed "Let Export", AssistantCommissioner/Deputy Commissioner may allow the amendment.

Where the "Let Export" order has been given, the Additional /JointCommissioner (Exports) would allow the amendments.

14.2 In both the cases, after the permission for amendments has beengranted, the Assistant Commissioner (Exports) will approve the amendments onthe system. Where the print out of the S/B has already been generated, theexporter will surrender all copies of the Shipping Bill to the Appraiser forcancellation before amendment is approved in the system.

15 SHORT SHIPMENTS, SHUT OUT, CANCELLATION AND BACK TO TOWNPERMISSIONS

15.1 AC/DC (Export) will give permission for issue of short shipmentcertificate, shut out or cancellation of S/B, on the basis of an application madeby the exporter. The S/B particulars would need to be cancelled / modified inthe system before granting such permission. AC/DC would check the status ofthe goods, before granting permission.

16. AMENDMENT OF FREIGHT AMOUNT

16.1 If the freight/insurance amount undergoes a change before "Let Export"is given, corresponding changes would also need to be made in the S/B with theapproval of AC /DC Exports. But if the change has taken place after the "LetExport" order, approval of Additional/Jt. Commissioner would be required.Non-intimation of such changes would amount to mis-declaration and mayattract penal action under the Customs Act, 1962

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RECONSTRUCTION OF LOST DOCUMENTS

17.1 Duplicate print out of EDI S/B cannot be allowed to be generated if it islost, since extra copy of Shipping Bills are liable to be misused. However, acertificate can be issued by the Customs stating that "Let Export" order hasbeen passed in the system to enable the goods to be accepted by the ShippingLine, for export. Drawback will be sanctioned on the basis of the "Let Export"order already recorded on the system.

RE-PRINT OF SHIPPING BILLS

18.1 Similarly, re-prints can be allowed where there is a system failure, as aresult of which the print out (after the "Let Export" order) has not beengenerated or there is a misprint. Permission of AC/DC (Exports) would benecessary for the purpose. The misprint copy shalt be cancelled before suchpermission is granted.

EXPORT OF GOODS UNDER LESS

19.1 For export items, which are subject to export cess, the cess shall beapplied by the System on the basis of the corresponding 8 digit HeadingSchedule maintained in the system. A printed challan generated by the systemwould be handed over to the exporter. The cess amount indicated should bedeposited with the designated bank.

EXPORT OF GOODS UNDER CLAIM FOR DRAWBACK

20.1 The scheme of computerised processing of Drawback claims under theIndian Customs EDI System-Exports will be applicable for all exports throughICD/CFS.

20.2 The exporters who intend to export the goods through ICD/CFS underclaim for Drawback are advised to open their account with the bank as statedin Para 3.5 above. This is required to be done to enable direct credit of theDrawback amount to the exporter's account, as no cheques would be issued forpayment of drawback. The exporters are required to indicate their accountnumber opened with the Bank. It would not be possible to accept anyshipment for export under claim for Drawback in case the account numberof the exporter is not indicated in the declaration form.

20.3 The exporters are also required to give their account number along withthe details of the Authorised Dealer bank through which the export proceedsare to be realised.

20.4 As indicated earlier Export declarations involving a drawback amountof more than Rupees One lakh will be processed on the system by the AC/DCbefore the goods can be brought for examination and for allowing "LetExport".

20.5 The drawback claims are sanctioned subject to the provisions of theCustoms Act 1962, the Customs and Central Excise Duties Drawback Rules 1995and conditions prescribed under different sub-headings of the All Industry ratesas per notified by the Ministry of Finance from time to time.

20.6 After actual export of the goods, the drawback claims will be processedin the EDI system by the officers of Drawback Branch on first come first servedbasis. There is no need for filing separate drawback claim. The claims will beprocessed based on the Train/Truck Summary. The status of the Shipping Bill

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and sanction of drawback claim can be ascertained from the "Enquiry Counter"set up at the Service Centre or remote system though ICEGATE. If any queryhas been raised or deficiency noticed, the same will be shown on the terminaland a printout of the query/deficiency may be obtained by the authorisedperson or the exporter from the Service Centre or in own his office theexporter has connection with ICEGATE The exporters are advised to reply tosuch queries expeditiously through the service centre. The claim comes inqueue of the EDI system after only after the reply to queries/deficiencies isentered in the ICES 1.5.

20.7 Shipping Bills in respect of goods under claim for drawback against BrandRates would also be processed in the same manner, except that drawbackwould be sanctioned only after the original brand rate letter is produced beforethe designated customs officer in the office of Assistant/ Deputy Commissioner(Export) and is entered in the system. The exporter should specify the SS No.of drawback as 98.01 for provisional drawback in the Annex-A.

20.8 All the claims sanctioned in a particular day will be enumerated in ascroll and transferred to the designated bank. The designated bank wouldcredit the drawback amount in the respective account of the exporter andwhere the account of the exporter is in any other CBS branch of any bank, thedesignated bank would transfer the amount to the respective CBS branch whowould credit the amount to exporter's account. The exporters may makearrangement with their banks for periodical statement of credits on accountof drawback.

An exporter desirous to have his drawback credited in any core bankingbranch of the bank authorized for drawback payment at that EDI locationor any other bank other than the authorized bank (in any core bankingenabled branch which is also RIGS and NUT enabled), the exporter will berequired to declare to the Customs authorities the Indian Financial ServiceCode (IFSC) of the bank branch where he operates his bank account, inaddition to the core banking enabled account number, bank name andaddress in the prescribed format (As per the Annexure F to this PublicNotice). The IFS Code No. can be obtained by the exporter from his bankbranch.At the time of registration of the bank account with the Customsauthorities the exporter will be required to produce a certificate from thebank branch, where he operates his bank account, certifying thecorrectness of the IFS code and bank account number of the exporter anda copy of the same shall also be submitted to the authorized bank branchat the EDI location.

c) whenever there is a change in the exporter's bank account number thesame procedure is required to be followed by the exporter for freshregistration of new bank account number.

20.9 Supplementary Drawback Claims: If the drawback amount initially paidis less then entitlement the exporter can file application for supplementaryclaim for additional amount. For such claims after approval of sanction ofsupplementary claim on file by the AC/DC Drawback. The Appraiser / Supdt.(DBK) shall process claim online submit it for approval by AC/DC ( DBK) . Aftersanction of drawback against supplementary claim Drawback Scroll shall begenerated by system and amount transferred to the bank in the same manneras normal in scroll.

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21. EXPORT OF GOODS UNDER DEPB

21.1 A procedure for online transmission of shipping bills to DGFT and onlinereceipt of DEPB licenses is in place in this port. As per this procedure, the DEPBlicenses issued by DGFT are being received online and are being subjected toprescribed online validation checks. After these checks, the licenses areavailable for use of importers. The details of such DEPB licenses are availableon the home page of website www.icegate.gov.in . It is also clarified that inrespect of DEPB Licenses received online, the DEPB number should bementioned on the Bill of entry if such DEPB are intended to be used forpayment of duty instead of registration number as is in practice with respect tomanually verified DEPB.

The above procedure would be applicable in respect of DEPB licensesissued on or after 12 th March 2007 by DGFT, the existing procedure should befollowed for the Licences issued prior to above date.

21.2 White filing information as per the format of Annexure A, Exporters arerequired to ensure that correct Group Code No. of the goods being exportedand the item No. of relevant Group is clearly mentioned (item-wise details).The Exporters / CHAs are advised to fill Item No. in the same manner as givenin the Public Notices issued by D.G.F.T.

21.3 DEPB Credit in respect of items like formulations, injections etc of GroupCode No.62 (Chemicals) are at a specific percentage of credit rate for therelevant bulk drug. For proper calculation of DEPB rate, Exporters/CHAs areadvised to claim export under the specific SL.No. if they are exportinginjections and thereafter mention SL.No. of Group Code 62 of the bulk drug ofwhich such injections have been made. The system will calculate the saidspecific percentage of the DEPB rate of such bulk drugs, formulations of whichare being exported.

21.4 All the DEPB Shipping Bills having FOB value less than Rs.5 lakhs and / orDEPB rates less than 20% will be assessed by Appraiser/ Supt. (DEPB Cell).However, the Shipping Bills having FOB value more than Rs.5 lakhs and/ orcredit rate 20% or more will be assessed by A.C./D.0 (Export). Any query at thetime of assessing by Appraiser (DEPB Cell) or A.C. /D.C.(Export) may beobtained from the Service Centre and reply to the query has to be furnishedthrough Service Centre or through ICEGATE

21.5 If the Group Code No., Item No. and FOB value declared is accepted bythe Appraiser/ Supt (DEPB Cell) or Assistant / Deputy Commissioner (Export),goods may be brought and entered in the system. The examining officer wiltfeed the examination report and "Let Export" order WILL be given byAppraiser/Supt. in the EDI System. Seven copies of Shipping Bill will be printedfor the purposes mentioned against each as under

Customs Copy •• For record of CustomsExporter's Copy • For record of ExportersE.P. Copy • For office of DGFTDEPB Copy • For use in the ICD for

registration of license.Exchange Control Copy • For negotiating

documents in bankTR-1, TR-2 Copieswith the export goods

Copies to be accompaniedupto Gateway port

12.

41121.6 There is a provision for changing the Group Code No. /Item No. /Value forDEPB credit purposes and such changes will be reflected in the print out of theShipping Bill. Such changes may be done by Appraiser/Supt (DEPB Cell),A.C. /D.C. (Export) as well as by Appraiser/Supt (Exam). The credit will beallowed by the DGFT at the rate / value (for credit purposes only) as approvedby Customs.

21.7 In case, for credit purposes, the Exporter accepts the lower value asdetermined by Customs, such lower value will be entered by Appraiser (DEPBCell), A.C./D.C. (Exports) or by Appraiser (Examination) for each item(s).Printout of Shipping Bills at item level will indicate for FOB value as well valuefor DEPB credit purposes. Exporters are required to apply for the DEPB Licenceat the FOB value accepted by Customs and not the value declared by them.Since DEPB is issued on the basis of exchange rate applicable on the date of LetExport, Exporters are advised to apply for DEPB Licence at the value acceptedby Customs at the time of export duly multiplied by the prevailing exchangerate on the date of Let Export (LEO).

21.8 In case the Exporter does not accept the value determined by theCustoms, the exports will be allowed provisionally after taking samples formarket enquiry. The words "NOT VALID FOR DEPB" wilt be printed on all thecopies of the Shipping Bill and the Exporters will be not be eligible for DEPBlicence against provisionally assessed Shipping Bills. In such cases, EP Copy ofShipping bill will not be printed and only 6 copies will be printed. Marketenquiries about value will be conducted in such cases and the final value wouldbe determined either with the approval of the Exporter or after issue of theShow Cause Notice in case the Exporter contests the value determined. In suchcases where samples are drawn for the purpose of market enquiry, the copy ofthe Shipping Bill for claiming DEPB would be generated after determination ofvalue on the basis of market enquiry and handed over to the Exporters afterbeing signed by Appraiser / Supdt. of Customs. In such cases wherever marketvalue has been found to be less than twice the credit claimed, the marketvalue will be mentioned in the EP Copy of Shipping Bill as under:-

"Market value of the goods is Rs and credit not to exceed 50% of the marketvalue".

Samples may also be drawn for other purposes such as Chemical test, DEPBentitlement etc. The procedure of Provisional Assessment shall be applicablemutatis mutandis to above cases as well and the cases will be finalised afternecessary reports etc. are received and unprinted copy of Shipping Bill meantfor DEPB licence shall be released thereafter for printing.

21.9 DEPB Credit entitlement: EDI-message of DEPB shipping bill data fromCustoms and DEPB licence from DGFT has been established. Therefore, theDEPB Licence shall be issued by DGFT on the basis of EDI message and the DEPBlicence shalt be automatically registered in Customs System on receipt fromDGFT for utilization of the same for imports.

22. EXPORT Of GOODS UNDER 100% EOU SCHEME

22.1 The Exporters can get the export goods examined by Central Excise /Customs Officer at the factory even prior to filling of Shipping Bill. Self sealingfacility is also available. He shall obtain the Examination report in the formannexed as Annexure'Cl'to this Public Notice duly signed and stamped by theExamining Officer and Supervising Officer at the factory. The export invoiceshall also be signed and stamped by both the officers at the factory. Thereafter

13

441 n ^11 II Lit

the goods shall be brought to the concerned Customs Warehouse for thepurpose of clearance and subsequent "Let Export". The Exporters / CHA shallpresent the goods for registration along with Examination Report in Annexure'Cl', ARE-1, Export Invoice duty signed by the Examining Officer andSupervising Officer at the factory, check list, declaration in form Annexure 'A',Annexure 'Cl' and other documents such as document of transportation, ARE-1, etc. to the Examiner in the concerned shed. After registration of goods, theshipping bill will be marked to an Examiner for verification of documents andseal. If seal is found intact the Shipping Bill will be recommended for LEO,which will be given by the Shed Appraiser. However if seal is not found intact,the goods will be marked for examination and LEO will be given if the goodsare found in order.

23. EXPORT OF GOODS UNDER THE EPCG/DES SCHEME

23.1 The procedure for online transmission of Licenses/Authorizations issuedunder Duty Exemption Scheme (DES) (except those issued under Scheme Code17) and Export Promotion Capital Goods Scheme (EPCG) from DGFT to Customsthrough an Electronic Message Exchange System is operational at this port inrespect of DES / EPCG licences issued on or after 1 st March 2009. As per theprocedure prescribed by DGFT, Exporters apply for Advance licenses under DutyExemption Scheme (DES) and licenses under Export Promotion Capital GoodsScheme (EPCG) to DGFT. As per the Handbook of Procedures Vol. I, exportsunder DES can be started immediately on generation of file no. which isgenerated by DGFT on submission of application for licenses under DES.Accordingly DGFT would transmit the messages relating to File Numbers sogenerated by them to Customs so as to enable Customs to permit exports underDES. As, the exports under EPCG can be started only after issuance of license;the DGFT would transmit the License messages immediately on issuance oflicenses under DES and EPCG scheme. The licenses under above mentionedschemes issued by DGFT would be received online by Customs. Such licenseswould be subjected to the prescribed online validation checks at ICEGATE andthereafter, the same would be available for use by the exporters at the port ofregistration for imports. Details of such licenses would also be available on thehome page of website, www.icestate.gov.in . As mentioned above, exportsunder DES can be started immediately after receipt of file number messagefrom DGFT by quoting the relevant File Number allocated by DGFT on theexport documents. After issuance of licenses, exporters would be required toquote the relevant license number on the export documents.

23.2 There is no need of registration of file number / license number andobtaining a Customs Registration number at this port. As the licenses issuedunder DES / EPCG will now be received online from DGFT and would beavailable at this port, Importers would be required to produce the hard copiesof the licenses issued by DGFT along with bonds / LUTs and execute BG inaccordance with the provisions of the Customs Circular(s) in force and as perthe statutory requirements of the relevant Customs Notifications, to thedesignated officer, at this port as this port is the port of registration in thelicenses, for raising debits in bonds / LUTs and monitoring such bonds / LUTs.Importers are required to quote the license number on the respective Importdocuments in case they intend to use the licenses. No manual debits would bemade in hard copies of licenses at the time of assessment of Bills of Entry forimported cargo.

23.3. For monitoring of export obligation under licenses issued by DGFT underabove mentioned schemes, Customs would transmit online all such Bills ofEntry and Shipping Bills to DGFT wherever imports / exports have been

goods being exported in the Column titled "ITEM S.NO. INEPCG/DES PART E" OF Annex. D.If inputs mentioned in EPCG/DES only have been used in themanufacture of the goods under export, in Column titled "ITEMSR.NO. IN Advance Authorisation of Annex. D, the exporters/CHAsare required to give S.No. of inputs in Part-C of the DES Book andExporters need not fill up column titled "DESCRIPTION OF RAWMATERIALS".If some inputs which are not in Part-C of the EPCG/ DES have beenused in the manufacture of the goods under export and theexporter wants to declare such inputs, he shall give the descriptionof such inputs in column titled "DESCRIPTION OF RAW MATERIALS",In the column "IND/IMP", the exporters are required to write "N", ifthe inputs used are indigenous and "M", if the inputs used areimported,In column titled "Cess Schedule Sl. No." the relevant Serial No. ofthe Schedule relating to Cess should be mentioned

23.10 EXPORT OF GOODS UNDER DFIA SCHEME

The details pertaining to export products i.e. input materials utilisedas per SION should be clearly mentioned at Annexure A at the time offiling.

Stuffing Report.: After the LEO the Container shall be stuffed withthe goods and a stuffing report shall be entered in the System by thedesignated officer. The officer designated to supervise stuffing ofcontainers is expected to enter the stuffing report on same day.

Filing of EGM : The shipping bills shall be finally closed on receiptof Train/Truck Summary from the Custodian of ICD. The Custodian shouldtransmit the Train Summary of the containers moved out of ICD togateway port.The final EGM shall be filed by Shipping lines at thegateway port.

26. Monitoring of foreign exchange realization:

(a)il* exporters filing Shipping Bills (S/Bs) under drawback shall furnish adeclaration to the Assistant Commissioner/Deputy Commissioner (Drawback)providing the details of all Authorized Dealers (AD), their codes andaddresses through which they intend to realize the export proceeds. Such adeclaration shall be filed at each port of export through which the exporterexports his goods. In case, there is a new addition of AD, the same is to beintimated to the concerned Custom House at the port of Export

The systerh would generate on all Shipping Bills, the due date forsubmission of BRCs.

The exporter shall submit a certificate from the Authorized Dealer(s) inrespect of whom declaration has been filed containing details of theshipments which remain outstanding beyond the prescribed time limit,including the extended time, if any, allowed by AD/RBI. Such acertificate can also be provided by a Chartered accountant in hiscapacity as a statutory auditor of the exporter's account. A proformafor furnishing such negative statement was enclosed as Annexure to the

Board Circular 5/2009 dated 2.2.2009 (available at www.cbec.gov.in ).

16

FN YIY ,11,iii*tkOttl

affected under licenses received online from DGFT under DES / EPCG schemes.DGFT would transmit online an Export Obligation Discharge Certificate (EODC)in prescribed format containing details of Shipping Bills to Customs whichwould also be made available at this port. Based on this EODC, the designatedofficer at this port would release the bonds / LUTs and the BG, if any, aftercausing necessary verifications.

23.4. For any amendment in licenses issued under above schemes by DGFT,importer would obtain a log print of usage of license in prescribed format.DGFT would process amendment(s) of license based on log print of usage oflicense issued by Customs and transmit online the necessary amendment(s) oflicense to Customs. No imports under such license would be allowed afterissuance of log print till the amendment message is received from DGFT.

23.5. The above procedure would be applicable in respect of file nos./Licenses/Authorizations issued under Duty Exemption Scheme (DES) and ExportPromotion Capital Goods Scheme (EPCG) on or after 1 st March 2009 by DGFT.The existing procedure in case of manual registration of file nos. /Licenses/Authorizations issued under these schemes on or upto 28 th Feb 2009,would continue to be followed.

23.6 In case of EPCG/DES (EXCEPT THOSE ISSUED UNDER Scheme Code 17)issued on or after 01.03.2009 there is no need of any registration at this port.However, in case of EPCG/ DES issued prior to 01.03.2009 and DES issuedScheme Code 17, the exporters intending to file Shipping Bills under theaforesaid schemes including those under the claim for Drawback should firstget their EPCG/ DES ( issued upto 28.02.2009 by the DGFT) registered with ICDsat Irugur, Singanallur, Thudialur, Rakkiapalayam, Chettipalayam,Veerapandi and at Air Cargo Complex, Coimbatore International Airport,which would be done by the designated officer. The original EPCG/DES wouldneed to be produced before designated officer for data entry. A print out ofthe relevant particulars (Checklist) entered will be given to the Exporter/CHA.The EPCG/ DES would need to be presented to the Appraiser/ Supt, whowould verify the particulars entered in the computer with the originalEPCG/DES and register & verify the same in the EDI system. The RegistrationNo. of the EPCG/DES would be furnished to the Exporter/CHA, which wouldneed to be mentioned on the declaration forms (Annex D) at this port forexport of goods. It would not be necessary thereafter for the Exporter/CHA toproduce the original EPCG/DES for processing of the export declarations.

23.7 All the export declarations for EPCG/DES would be processed on thesystem by the Appraiser/Supdt., Export Department and the AC/DC Exports.After the declarations have been processed and accepted, the goods can bepresented at the Export Shed along with EPCG/DESfor examination and "LetExport" as in other export goods. All exporters availing of the EPCG/DESfacilities are requested, to immediately get their EPCG/DES registered in theEDI System so that the export declarations are processed expeditiously.

23.8 Further, exporters availing of EPCG/DES benefits in terms of variousnotifications should file the relevant declarations in Annexure D along withAnnexure A.

23.9 It is further clarified as follows: -

a. While giving details relating to EPCG/DES operations in the form atAnnex-D, the exporters/CHAs should indicate the S.No. of the

Further, the exporters also have the option of giving a BRC from theconcerned authorized dealer(s),

Such certificates shall be furnished by the exporters on a 6 monthlybasis in respect of exports which have become due for realization in theprevious 6 months. For example, for the six-monthly period of January- June2008 (during which exports were effected), the statement/BRC needs to besubmitted after 1 st July,2009.

Such certificates shall be filed by, the exporter AD wise at each port.The relevant date for filing certificates shall be calculated from the date oflet export order (LEO) which is the date when the export goods arepermitted to be exported. An endorsement on the exporters copy of S/Billwould be made specifying the due date for realization of export proceeds

The system shall indicate list of the shipping bills under drawbackwhere the BRC/negative statement has not been furnished by theexporter within the prescribed date. The Assistant Commissioner / DeputyCommissioner (Export) may peruse such lists either for the entireCustoms port or for an individual exporter by entering the IE code of theexporter and accordingly initiate action to recover drawback.

The BRC entry module gives three options for entering the details offoreign exchange realization

(I ) If the exporter furnishes the BRCs as a proof of foreign exchangerealization, the officer will choose option (1) and enter the specificShipping Bill numbers and dates. Such Shipping Bills will be deleted by thesystem from the list of shipping bills pending for realization of exportproceeds.

If the exporter produces a "negative statement" for a specified sixmonthly period from the AD/chartered accountant that no foreignexchange is pending realization for the exporter in the given period, theofficer will choose option (2). The system will automatically display theS/Bs pertaining to the given period on screen and once the officer approves,all such shipping bills shall be deleted from the pendency list.

If the negative statement furnished by the exporter gives the list ofS/Bs, for a particular six month period, for which foreign exchange has notbeen realized (and implication foreign exchange has been realized for all otherS/Bs) then, the officer will choose option (3). This will allow the officer toenter the S/Bs for which the BRCs are pending. Thereafter, all S/Bsexcept such pending S/Bs will be deleted from the list.

(iv) The BRC entry module also enables the Department to remove the list ofS/Bs from the pendency list if drawback is recovered subsequently. In suchcases, the officer may choose option (1) and enter the order no./challan no.and date and also the no. and date of alt shipping Bills for which the drawbackhas been realized. Thereafter, all such S/Bs will be deleted from the pendencylist.

27. The system will indicate to the Assistant Commissioner/DeputyCommissioner (Drawback) all cases of Drawback Shipping bills with LEO datefalling on or after 1.1.2008 if the BRC/negative statement in theprescribed Annexure enclosed to the Board's Circular is not submitted by theexporter within the prescribed period. Further, the exporters are required to

17

If I

furnish the BRCs/negative statement in the prescribed Annexure in respect ofall the Drawback Shipping Bills having LEO dates from 1.1.2004 to 31.12.2007(separately for each six month period) within a period of four months from thedate of issue of Board circular.

28. GRIEVANCE HANDLING

28.1 The Assistant Commissioner/ Deputy Commissioner of Customs,ICD/CFS, may be approached by exporters or their CHAs for settlement ofany problems faced at any stage of the export clearance.

Regarding Helpdesk facilities the following may be noted:

ICEGATE users would continue to interact with the Helpdesk at 011-23379020 and 011-23370133 or throughicegatehelpdeskeicegate.gov.in . This Helpdesk is managed by M/sWipro.

Users requiring any other clarifications regarding the new applicationmay interact with the toll-free Helpdesk number 18002662232 or atsi.helodeskeiceRate.Rov.in.This Helpdesk is managed by TCS.

c) Users may also directly contact System Manager Shri. P. Muthusamy,Additional Commissioner, Coimbatore at Tel No: 0422 - 2222809

E-mail id: Muthusamy.Goundereicegate.gov.inor the following designated Customs officers in case of any difficulty.

Shri.V. Deivasigamani, Dy.Commr, Tirupur Tel:0421-2255848

E-mail id: Deivasigamani.VaithilingamOicegate.gov.in

Shri.W Samuel Verghese, Dy. Commr, Tirupur Tel:0421-2244616

E-mail id: Varughese.Wazhakirikal@icegate.gov.in

Shri. M.Rajan, Dy. Commr, Coimbatore Tel:0422-2306173

E-mail id: Rajan.Munuswamyeicegate.gov.in

Shri.M.Chandrabose, Dy.Commr, Coimbatore Tel:0422-2220720

E-mail id: Chandrabose.Peyathevar@icegate.gov.in

IRANCO ONER

Annexure - A

DECLARATION FORM FOR EXPORT OF GOODS

To be Filled in by the Service CentreDate of Presentation Job Number/Date

Shipping Bill No. Date

Signature

To be Filled in by the Exporter/CHAMaster Details

1 CHA License Number Name

2 IEC Code Number Name

3 Exporter Address

4 Exporter Type [P] — Private [G] — Government ri5 Merchant/Manufacturer [R] - Merchant Ei [9 _ Manufacturer

6 Consignee Name

7Consignee Address

8 Consignee Country

9 Port of Destination

10 Country of FinalDestination

11 State of Origin ofExported Goods

12 EPZ/ICD Code

13 Authorized Dealer(AD)Code

14 RBI Waiver Number

15 RBI Waiver Date

16 Annexure CParameters Yes No

17 Annexure C Particulars (Only to be filled for ICD/CFS & Sea Sites)

a Factory Stuffed (YIN) : b SampleAccompanied(Y/N):

c Nature of Cargo:

1

d Marks & Numbers:

I Net Weight :

40,1 ,/ •

E Total No. of Packages:: f No. of LoosePackets: :

g No. of Containers:

H Gross Weight :

j Unit of Measurement :

k. Container Details (Valid, if Factory Stuffed)

Container Number Size Excise Seal Number Seal Date Number ofPackets Stuffed

1 2 3 4 5

I. Packing Details

Sr. No. Packet Numbers

Type of PacketsFrom

To

m Rotation Number

n Rotation Date :

Note : Columns 'm' & 'n' are valid only for Sea Customs Locations.

2

Invoice Details

18 Invoice number Date

19

Nature of Payment [LC] Letter of Credit n [DP] Direct Payment q[DA] Delvery against [AP] Advance Payment q

Acceptance

[NA] Not Applicable q20 Period of Payment as

per contract (in Days)21 Contract Number

22 Whether ConsigneeBuyer Same ,Y

23If NO, Name &Address of Buyer

24 Invoice Currency [Enter Exchange Rate Particulars in caseof Non-Standard Currency at point 26]

25 Nature of Contract [1] - FOB [2] - CIF [3] - CF [4] - CI

26 ChargesRate Currency Amount

CommissionDiscount on FOB RatePacking & Misc.ChargesOther DeductionsFreightInsurance

25 Whether the UnitPrice Includes

[F] — Freight [I] — Insurance[B] — Freight & Insurance [N] - None

27 Exchange Rate Details for non-standard Currency

CurrencyCode/Name

Unit inRupees

ExchangeRate

EffectiveDate

Bank Name CertificateNumber

CertificateDate

1 2 3 4 5 6 7

3

28. item Wise Details (To be provided for each invoice separately)

Item claTodeC Description of Goods Accessories,ff any

Quantity Accotm-ting Unit

ItemR ate

No. ofUnits U F Ratenit or

Present

—`11w6Value

Accounting SchemeCodeCategory,

Exports

Whether

Third Party

Export(YIN)

1 2 3 4 5 6 7 8 9 10 11 12 13

Note :Column 12 : whether third part export : Need to be provided for Scheme Codes involving DBK and DEPB only. For the scheme code involving DEEC, EPCG, Job Work, DFRCetc. system would determine the third party export automatically.

4

2

L

4

29.. Drawback Particulars

ItrvoiceSerialNumber

Item SerialNumber

Duty Drawback Details

DBK Serial Number Quantity Raw Material Details

Raw Material Serial Number Raw Material Quantity

1 2 3 4 5 6

30. DEEC/EPCG Licenses Particulars

InvoiceSerialNumber

item SerialNumber

DEEC/EPCG Licences Particulars

RegistrationNumber

Serial Numberin Part (E)

Serial Numberm Part (C)

Quantity AccountingUnit

tiVhelherIndigenous / Imported

1 2 3 4 5 6 7 8

31. DFRC Licenses Particulars

InvoiceSerial

Number

Item SerialNumber

DEECIEPCG Licences Particulars

RegistrationNumber

Standard 10Group Code

Standard 10Serial Number

Standard 10 NormSerial Number

Quantity AccountingUnit

WhetherIndigenous / Imported

1 2 3 4 5 6 7 8 9

32 Post - export DEPB Particulars

InvoiceSerialNumber

Item SerialNumber

DEPB Details

Group Code ItemCode

Quantity AccountingUnit

Parent DEPB Details

GroupCode

Item Code Quantity AccountingUnit

1 2 3 4 5 6 7 8 9 10

6

Job Work Particulars

InvoiceSerialNumber

Item SerialNumber

BM of Entry Particulars

NotificationNumber

BE Number Date BE Invoice SerialNumber

ActualInvoiceNumber

ItemSerialNumberIn invoice

Port Code,whereimported

Quantity Unit ofMeasurement

1 2 3 4 5 6 7 8 9 10 11

Annexure Cl Particulars (Applicable to EOU/EPZ)

InvoiceSerialNumber

IEC Code Annexure C1 Details

EcamkialonDale

Division Comm. Range ExwignationOfficerName

ExaminationOfficerDesignation

SupervisorOfficer Name

SupervisorOfficerDesignation

SealNumbersAffixed onPackages

1 2 3 4 5 6 7 8 9 10 11

36. Re-Export Particulars

SerialNumber

Re — ExportParticulars

1 Invoke Serial No. of SB

2 Item Serial No. of SB

3 BE Number

4 BE Date

5 Invoice No. of BE

6 Item Serial No.Of BE

7 Port Code

8 Item DescriptionAs per BE Invoice

9 Qua* imported

10 Unk of Measurement

11 Assessable Value in (Rs)

12 Total Duty Paid

13 Duty Payment Date

14 Quantity Exported

15 Technical Details

16 Other IdentifyingParameters

17 Whether against exportObligation (Y/N)

18 Export ObligationNotification No.

19 Drawback Amount Claimed

20 Whether Item Un-used(Y/N)

21 CommissionerPermission(YIN)

22 Board Order Number

23 Board Order Date

24 Whether MODVATAvailed (Y/N)

25 Whether MODVATReversed (YIN)

8

Af 400 1114 1 *I II t

Cess Particulars

Invoice Serial Number Item Serial Number Cess Applicable(YIN)

If Cess ApplicableCess Serial Number

Cess Quantity

1 2 3 4 5

CENVAT Particulars

Invoice Number Item Serial Number Certificate Number Certificate Date Central ExciseOffice Code

AssessesCode

Valid Upto

1 2 3 4 5

38. Third Party Exports

Invoice Number ' Item Serial Number IE Code Name of the Manufacturer Branch SerialNumber

1 Address

1 2 3 4 5 6

Note:If the third party is also a regular exporter, IE Code and branch serial number as registered with DGFT has to be provided. Otherwise, nameand address of the manufacturer is to be declared.

39. AR4 Particulars

InvoiceSerialNumber

Item SerialNumber

AR4 Particulars

AR4 Number AR4 Date Commissionearate Division Range Remarks

1 2 3 4 5 6 7 8

10

Documents & Releasing Agencies Particulars

DocumentType(W/0)

DocumentDescription

InvoiceNumber

ItemNumber

Agency Code Agency Name Document Name

1 2 3 4 5 6 7

Quota Allocation Particulars

Invoice Serial Number Item Serial Number Agee y Allocation Serial NumberCountry Code/Year/Region Code/Serial NumbedCategory/Quota orNon Quota County/Token #)Ex. - US/2/24151669010237/2/232039

Expiry Date

1 2 3 4 5

11

Name of CHA :Name of theExporter :

Designation Designation

ID Card Number

I 61,1116thiliiiiill611114 i6/11.4101111114 1wln.

HI Ilk 411 4 iiimt

DECLARATION

I/VVe declare that the particulars given hereinabove are true and correct. 1/We encloseherewith the copies of the following documents.(To be submitted with the export goods in thewarehouse).

GR DeclarationDEEC DeclarationInvoiceQuota/Inspection Certificates

5. Others(Specify)

Dated : Signature

INSTRUCTIONS

1. All entries should be made in CAPITAL letters.

2. Photocopies of the invoices has to be attached separately withdeclaration form for data entry.

12

ANNEXURE B

FORM SDF

Shipping Bill No Date

Declaration under Foreign Exchange Management Act, 1999

1 I/We hereby declare that I/We am/are the *SELLER /CONSIGNOR ofthe goods in respect of which this declaration is made and that theparticulars given in the Shipping Bill No dated are true and that -

a)* the value as contracted with the buyer is same as the full exportvalue declared in the above shipping bill

b)* the full export value of the goods is not ascertainable at the time ofexport and that the value declared is that which I/We, havingregard to the prevailing market conditions, expect to receiveon the sale of goods in the overseas market.

I/We undertake that I/We will deliver to bank named herein the foreign exchange representing the full export value of the goods on or before in the manner prescribed in Rule 9 of the Foreign Exchange

Regulation Rules, 1974.

I/We further declare that I/We am/are resident in India and I/We have a place ofbusiness in India.

4. 1/Wes am/are OR am/are not in Caution List of the Reserve Bank of India.

Date

(Signature of Exporter)

Name

@ State appropriate date of delivery which must be the due date for payment ofwithin six months from the data of shipment, whichever is earlier, but for exports towarehouses established outside India with permission of the Reserve Bank, the date ofdelivery must be within fifteen months.

Strike out whichever is not applicable.

13

FromGroup Type (Boxes/Cartons)To

SI. No. AR4 No. Commissionrate0ivision Range RemarksDate

ANNEXURE-C

Shipping Bill No.Master Airway Bill No.Total Packets in Master Airway BillNo.of Packets in the present consignmentHouse Airway Bill No.(a) Seal No.(b) Name of the AgencyMarks&No.sNature of the Cargo (Boxes/cartons/packets etc.,)Gross weightNet weightUnit Weight (KGs/Nos etc)Packet Details

Details of AR4, if any:

(a) Nature of contact: [1]FOB [2]CIF [3]CF [4]Cl(b) Whether unit price includes: [9 Freight [I] Insurance

[B] Both Freight & Insurance,[OT] Others[N] None

INVe declare that the particulars given herein are and true and correct.

Date:

Signature of the CHACard No.

Goods arrived , verified the number of packages and numbers thereon and found to be asdeclared.

Date: Name and Signature of PO/E0

,How-o 0*

14

ANNEXURE C1OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE

RANGE... DIVISION

COMMISSIONERATE

C.No. Date Shipping Bill No. Date

EXAMINATION REPORT FOR FACTORY SEALEDPACKAGES/CONTAINER

Name of Exportera) IEC No.

Branch codeBIN (PAN based Business identification Number of the exporter

Name of the manufacturer ( if different from the exporter)Factory addressDate of the examinationName& destination of the examining officer-inspector /E0/P0Name & destination of the supervising officer Appraiserr/superintendent(a) Name of commissionerate/Division/Range(b) Local Code"

9. Particulars of export invoiceExport invoice No.Total No.of packages

(c) Name and address of the consignee abroad10. (a) Is the description of the goods ,the quality and their as per the particulars furnished in

the apart inYokel(b) Whether sample is drawn for being forwarded to port of export?(C) n y05, the nci.ef seat of package containing the sample

11. Central excise/customs seal Nos.For Non-contained cargo seal No.s No.of packagesFor Containerized cargo

Container number Size Seal No. No.of packages stuffedin container

(1 ) (2) (3) (4)

SIGNATURE OF EXPORTER SIGNATURE OF SIGNATURE OF APPRAISEINSPECTOR/EXAMINER SUPERINTENDENT

15

1•4•1•46ixiti•ex trIolio-m•-o• n• n•,••

•

Annexure D

DEEC/EPCG Licenses Particulars

InvoiceSerialNumber

Item SerialNumber

DEEC/EPCG Licences Particulars

RegistrationNumber

Serial Numberin Part (E)

Serial Numberin Part (C)

Quantity AccountingUnit

WhetherIndigenous I Imported

1 2 3 4 5 6 7 8

31. DFRC Licenses Particulars

InvoiceSerial

Number

Item SerialNumber

DEEC/EPCG licences Particulars

RegistrationNumber

Standard 10Group Code

Standard 10Serial Number

Standard 10 NormSerial Number

Quantity AccountinUnit

1 2 3 4 5 6 7 E

16

32 Post - export DEPB Particulars

InvoiceSerialNumber

Item SerialNumber

DEPB Details

Code ItemCode

Quantity AccountingUnit

Parent DEPB Details

GroupCode

Item Code Quantity AccountingUnit

1 2 3 4 5 6 7 8 9 10

ANNEXURE-E

Form of Certificate required to be obtained from the bank.

Name and Address of the Bank

ToThe Commissioner of Customs

Sir,This to be certify that

M/s (Name of the Exporter) having importer and exportercode number (IEC Code no. issued by DGFT) is having anaccount (A/c No. Name of A/c ) in this branch of thebank andThe branch Code of this branch is

Authorised Signatory(Name and Designation)

9,1

Bank Stamp

ANNEXURE — FBank Account Registration Form.

I. E. C. No.

1 IFS Code :

1 Bank Account No.:

Bank Name .

Bank Address:

(For Drawback Purpose )

<Bank Account Details for Foreign Exchange(FR) >

Bank A.D. Code:

Bank Name:

Bank Address:

IEC Account No:

19

APPENDIX-1 EDI Locations for CHA Registration

DesignatedLocation forCHA/Policy

Section

Existing ICESLocationAttached

Name of the New location

Ludhiana (Amritsarcustoms)

ICD Ludhiana CFS Amritsar

ACC Amritsar

LCS Rail Cargo Attari

LCS Road Cargo Attari

ICD Jalandhar

LCS Amritsar

2 NCH Delhi ACC Delhi ICD Chakeri, KanpurICD Tuglakabad ICD JRY KanpurICD Patparganj ICD AgraICD Ballabhgarh ICD MoradabadICDs Dadri ICD Loni

ICD RewariICD Gan HarsaruICD Panipat

3 Mumbai CH NCH Mumbai ICD Chinchwad, PuneICD Mulund ICD Talegaon, PuneJNCH ICD Dighi, PimpriACC Sahar ICD Waluj, Aurangabad

ICD MallwadaICD Nei&

4 Chennai SeaCustom HouseChennai ICD Karur

ACC Chennai ICD ArakkonamICD Thudlyalur

ICD TirupurEnnore portACC CoimbatoreICD IrugureICD SInganallurICD Rakklyapalayam(Tirpur)ICD Chettipalayam (Tirpur)

1

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ICD VeerappandiICD PulichappallamCustom House PondicherryNagapattinam port

5 TuticorinCustom HouseTuticorinICD Tuticorin

6 Cochin CH Custom House Cochin ACC CochinACC Callcut

Trivandrum CentralExcise

ACC Trivandrum

8 Vizag CH Custom House Vizag Paradeep Port

Custom HouseKakinada Gangavaram Port

9 Kolkata CHCustom HouseKolkata

ICD Jamshedpur

ACC Kolkata LCS Dawki,MeghalayaLCS Sutarkandi,AssamLCS PetrapoleLCS Moreh, ManipurLCS Agartala Tripura

10 Bangalore CH ACC BangaloreICD Bangalore

11 Hyderabad CH ACC HyderabadICD Hyderabad

12 Mangalore CHCustom House

13 Indore (PithampurICD)

ICD Pithampur ICD Malanpur

ICD NagpurICD RaipurICD MandideepACC Indore

Ahmedabad.Customs

ICD Ahmedabad ICD Surat

ICD Vapi

ICD Dashrath, Vadodra

ICD Kota

2

Magdala port

Jamnagar Port

Sikka Port

Dahej Port

Bedi Port

Pipavav Port

Vadinar Port

15 Kandla Customs Custom House Kandla

16 Jamnagar Customs(Mundra)

Custom HouseMundra

17 Jaipur ICD Jaipur ACC Jaipur

ICD Bhilwara

ICD Bhiwadi

ICD Alwar

ICD Thar Dry Port, Jodhpur .

ICD RAJSIICO, Bansi

ICD Concor Jodhpur

LCS Rail Rajasthan

ICD Concor Kanakpura,Jaipur

18 Goa CH Custom House Goa ACC Goa

19 Raxual LCS Raxaul LCS Jogbani, Bihar

LCS Jaynagar,Bihar

LCS Bemi, UP

LCS Khunwa, UP

LCS Tikonia, UP

LCS Bhimnagar, Bihar

LCS Banbasa, UP

LCS Bairgania, Bihar

APPENDIX-1 A, CHA Registration Form

Information Requirement for filing details for CHARegistration

CHA Master Data (Single record per CHA)PANORIGINAL POLICY SECTIONCHA NAMEREGISTRATION DATEEXPIRY DATE

CHA Branch Data (Multiple records per CHA possible)PANBRANCH SL NO.ADDRESS 1ADDRESS2STATEPINPHONEEMAILMESSAGE TRANSFER EMAIL*ICEGATE REGISTRATION ID*

(* ICEGATE routing-related information)

CHA Personnel Data (Multiple records per branch possible)PANBRANCH SL NO.CONTACT PERSON SL NO.CONTACT PERSON NAMEDESIGNATIONPHONEEMAILMOBILE

4

Appendix-2Application for Registration of Carrier Agents

For official use:

Registration Number: Date:

Valid up to

Bond Registration Number:

Signature of the Customs Officer

Category of the Agent

Details of the Finn/Company

Consol (CN)Airlines (AL)Shipping Lines (SL)Shipping Agent (SA)Main Line Operator (ML)Transporter (TR)

PANName of the firm/companyCategory

Registered Office AddressCityPINStateEmail idTelephone Numbers

Local Office AddressCityPINStateEmail idTelephone Numbers

Pvt. Ltd/Partner-ship firm/Proprietary

Details of the partners/Directors/Proprietors/Any otherAuthorized person (For each person following Information isto be provided)

5

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PAN (If available)Name of the personDesignationAddressCityPINStateEmail idTelephone Numbers

Date:Place:

Signature of the applicant

6

APPENDIX-3 Scheme Codes

0 Free shipping Bills involving remittance of foreign exchange.1 Advance License with actual user condition.2 Advance License with intermediate Suppliers.3 Advance License.4 Advance Release Order.5 Advance License for Deemed Exports.6 DEPB-Post Export.7 DEPB-Pre Export.8 Replenishment License.9 Diamond Imprest License.10 Bulk License11 Confessional duty EPCG Scheme.12 Zero Duty EPCG Scheme.13 CCP.14 Import License for restricted items of Imports.15 Special Import License (SIL).16 Export License.17 Advance License for annual requirement.18 Duty Free Replenishment Certificate (DFRC).19 Drawback (DBK).20 Jobbing (JBG) / EOU/EPZ/SEZ/EHTP/STP/ Duty free credit Certificate25 DFIA41 Drawback and Advance License42 Drawback and DFRC43 Drawback and Zero Duty EPCG44 Drawback and Concessional Duty EPCG45 Drawback and Pre-Export DEPB46 Drawback and Post Export DEPB47 Drawback and JBG48 Drawback and Diamond Imprest License49 Drawback and EOU/EPZ/SEZ50 EPCG and Advance License51 EPCG and DFRC52 EPCG and JBG53 EPCG and Diamond Imprest License54 EPCG and Replenishment License55 EPCG and DEPB (Post Exports)56 EPCG and DEPB (Pre-Exports)

7

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59 EPCG and DFIA71 EPCG, Drawback and DEEC72 EPCG, Drawback and DFRC73 EPCG, Drawback and Jobbing74 EPCG, Drawback and Diamond Imprest License75 EPCG, Drawback and DEPB Post Export76 EPCG, Drawback and DEPB (Pre-Exports)79 EPCG, Drawback and DFIA

8

APPENDIX-4 Unit Measurement Codes

BOX BOX MBTL BOTTLES MBUN BUNCHES MCBM CUBIC METER V

CCMCUBICCENTIMETER V

CMS CENTIMETER LDOZ DOZEN MDRM DRUM MFTS FEET LGGR GREAT GROSS MGMS GRAMS WGRS GROSS MGYD GROSS YARDS LKLR KILOLITER VKME KILOMETERS LLBS POUNDS WLTR LITERS VMTR METER LMTS METRIC TON WPAC PACKS MQTL QUINTAL WSET SETS MSQF SQUARE FEET LSQM SQUARE METER ASOY SQUARE YARDS A

TONGREAT BRITAINTON W

U NT UNITS MUGS US GALLONS VBKL BUCKLES MTHD THOUSANDS M113S TABLETS MTUB TUBES MPRS PAIRS MROL ROLLS MYDS YARDS LMGS MILLI GRAMS MODD ODDSTOL TOLAHKS HANKSBOU BOU M

SDMDECAMETERSQUARE

9

rrr rr r I rort * HIk Irririrorio rrrrr r i rrork.orrollioorporroromeofolOo rrorrormr- ..r+ +. irr rr , rr- r

VLS Vials MBGS BAGSCTN CARTON MINC INCHES LSHT SHEETSSQI SQUARE INCHESCIN CUBIC INCHESBAG BAGLOT LOTSCQM CUBIC METERSPCS PiecesKGS Kilograms WNOS Numbers W

10

APPENDIX-5 Currency Codes

AFA

AFGAHANIALL

ALBANIAN LEKDZD

ALGERIAN DINARADP

ANDORAN PESTAAON

ANGOLAN NEW KWANZAXCD

EAST CARRIBEAN DOLLARARS

ARGENTINE PESOSAMD

ARMENIAN DRAMAWG

ARUBAN GUILDERAU D

AUSTRALIAN DOLLARATS

AUSTRIAN SCHILLINGAZM

AZERBAIJAN MANATBSD

BAHAMIAN DOLLARBHD

BAHRAINI DINARBDT

BANGLADESH TAKABBD

BARBADOS DOLLARBYB

BELARUSSIAN RUBLEBEF

BELGIAN FRANCBZD

BELIZE DOLLARXOF

CFA FRANCBMD

BERMUDIAN DOLLARBTN

BHUTAN NGULTRUMBOB

BOLIVIAN BOLIVIAN°BAM

NEW DINARBWP

BOTSWANA PULANOK

NORWEGIAN KRONESBRL

BRAZILIAN REALUSD

US DOLLARBND

BRUNEI DOLLARBGL

BULGARIAN LEVBIF

BURUNDI FRANCKHR

CAMBODIAN REILXAF

CFA FRANCCAD

CANADIAN DOLLARCVE

CAPE VERDE ESCUDOKYD

CAYMAN ISLANDS DOLLARCLP

CHILEAN PESOCNY

YUAN RENMINBICOP

COLOMBIAN PESOKMF

COMOROS FRANCNZD

NEW ZEALAND DOLLARCRC

COSTA RICAN COLONHRK

CROATIA KUNACUP

CUBAN PESOCYP

CYPRUS POUND

AFALDZADAOAlARAMAWAUATAZasBHBDBBBYBEBZBJBMBTBOBABWBVBRASBNBGBIKHCMCACVKYCLCNCOKMCKCRHRCUCY

11

CZK KORUNA CZDKK DANISH KRONE DKDJF DJIBOUTI FRANC DJDOP DOMINICAN PESO DOTPE TIMOR ESCUDO TPECS ECUADOR SUCRE ECEGP EGYPTIAN POUND EGSVC EL SALVADOR COLON SVEEK ESTONIAN KROON EEETB ETHOPIAN BIRR ETFKP FALKLAND ISLANDSPOUND FKFJD FIJI DOLLAR FJFIM FINISH MARKKA FlFRF FRENCH FRANC FRXPF CFP FRANCS PFGMD GAMBIAN DALASI GMGEL GEORGIAN LARI GEDEM DEUTSCH MARK DEGHC GHANA CEDI GHGIP GIBRALTAR POUND GIGRD GREEK DRACHMA GRGTQ GUATEMALA QUETZAL GTGNF GUINEA FRANC GNGWP GUINEA-BISSAU PESO GWGYD GUYANA DOLLAR GYHTG HAITI GOURDE HTHNL HONDURAS LEMPIRA HNHKD HONGKONG DOLLAR HKHUF HUNGARIAN FORINT HUISK ICELAND KRONA ISINR INDIAN RUPEE INIDR INDONESIAN RUPIAH IDIRR IRANIAN RIAL IRIQD IRAQI DINAR IQIEP IRISH POUNDS IEILS ISRAELI SHEKEL ILITL ITALIAN LIRA ITJMD JAMAICAN DOLLAR JMJPY JAPANESE YEN JPJOD JORDANIAN DINAR JOKZT KAZAKSTAN TENGE KZKES KENYAN SHILLING KEKPW NORTH KOREAN WON KPKRW SOUTH KOREAN WON KRKWD KUWAITI DINAR KWKGS KYRGYZSTAN SOM KGLAK LAOS KIP LALVL LATVIAN LAT LVLBP LEBANESE POUND LBLSL LESOTHO LOTI LS

12

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LRD LIBERIAN DOLLAR LRLYD LIBYAN DINAR LYCHF SWISS FRANC ULTL LITHUANIAN LITAS LTLUF LUXEMBOURG FRANCS LUMOP MACAU PATACA MOMKD MACEDONIAN DENAR MKMGF MALAGASSY FRANC MGMWK MALAWIAN KWACHA MWMYR MALAYSIAN RINGGIT MYMVR MALDIVE RUFIYAA MVMTL MALTESE LIRA MTMRO MAURITANIAN OUGUIYA MRMUR MAURITIUS RUPEE MUMXN MEXICAN PESO MXMDL MOLDOVAN LEU MDMNT MONGOLIAN TUGRIK MNMAD MORACCAN DIRHAM MAMZM MOZAMBIQUE METICAL MZNMK KYAT MMNAD NAMIBIA DOLLAR NANPR NEPALESE RUPEE NPNLG NETHERLANDS GUILDER NL

NETHERLAND ANTILLIANANG GUILDER ANNIO NICARAGUAN CORDOBA ORO NINGN NIGERIAN NAIRA NGOMR RIAL OMANIS OMPKR PAKISTANI RUPEE PKPAB PANAMAN BALBOA PAPGK KINA PGPYG PARAGUAY GUARANI PYPEN PERUVIAN NUEVO SOL PEPHP PHILLIPINES PESOS PHPLN POLISH ZLOTY PLPTE PORTUGUESE ESCUDO PTQAR QATARI RIAL QAROL ROMANIAN LEU RORUR ROUBLE RURWF RWANDA FRANC RWSHP ST. HELENA POUND SHWST TALA WSSTD DOBRA STSAR SAUDI RIYAL SASCR SEYCHELLES RUPEE SCSLL LEONE SLSGD SINGAPORE DOLLAR SGSKK SLOVAKI KORUNA SKSIT SLOVENIAN TOLAR SISBD SOLOMAN ISLANDS DOLLAR SBSOS SOMALI SHILLING SO

13

ZAR RAND ZAESP SPANISH PESETA ESLKR SRI LANKA RUPEE LKSDD SUDANESE MAR SD ' 'SRG SURINAME GUILDER SRSZL LILANGENI SZSEK SWEDISH KRONA SESYP SYRIAN POUND SYTWD NEW TAIWAN DOLLAR 1WTJR TAJIK ROUBLE TJTZS TANZANIAN SCHILLING TZTHB THAI BAHTS THTOP PARANGA TOTTD TRINIDAD&TOI3AGO DOLLAR TTTND TURNISIAN DINAR TNTRL TURKISH URA TRTMM TURKEMENI MANAT TMUGX UGANDA SHILLING UGUAH HRYVNIA UAAED UAE DIRHAM AEGBP POUND STERLING GBUYU PESO UYUZS UZBEKISTAN SUM UZWV VATU VUVEB VENEZUELAN BOLIVAR VEVND VIETNAM DONG VNYER YEMENI RIAL YEZRN ZAIRE ZROAK KWACHA ZMZWD ZIMBABWE DOLLAR ZWEUR EURO EU

14

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APPENDIX-6 Country Codes

AD ANDORRAAE UNITED ARAB EMIRATESAF AFGHANISTANAG . ANTIGUAAl ANGUILLAAL ALBANIAAM ARMENIAAN NETHERLANDS ANTILLESAO ANGOLAAQ ANTARTICAAR ARGENTINAAS AMERICAN SAMOAAT AUSTRIAAU AUSTRALIAAW ARUBAAZ AZARBAUANBA BOSNIA & HERZEGOVINABB BARBADOSBD BANGLADESHBE BELGIUMBF BURKINA FASOBG BULGARIABH BAHRAINBI BURUNDIBJ BENINBM BERMUDABN BRUNEIBO BOLIVIABR BRAZILBS BAHAMASBT BHUTANBV BOUVET ISLAND8W BOTSWANABY BELARUSBZ BELIZECA CANADACC COCOS (KEELING ISLANDS)CF CENTRAL AFRICAN REPUUCCG CONGOCH SWITZERLANDCI COTE D IVOIRECK COOK ISLANDSCL CHILECM CAMEROONCN CHINA

15

CO COLOMBIACR COSTA RICACU CUBACV CAPE VERDE ISLANDSCX CHRISTMAS ISLANDSCY CYPRUSCZ CZECH REPUBLICDE GERMANYDJ DJIBOUTIDK DENMARKDM DOMINICADO DOMINICAN REPULICDZ ALGERIAEC ECUADOREE ESTONIAEG EGYPTEH WESTERN SAHARAER ERITREAES SPAINET ETHIOPIAFl FINLANDFJ FIJIFK FALKLANDS ISLANDSFM MICRONESIA.FO FAEROE ISLANDSFR FRANCEGA GABONGB UNITED KINGDOMGD GRENADAGE GEORGIAGF FRENCH GUYANAGH GHANAGI GIBRALTARGL GREENLANDGM GAMBIAGN GUINEAGP GUADELOUPEGO EQUATORIAL GUINEAGR GREECEGT GAUTEMALAGU GUAMGW GUINEA BISSAUGY GUYANA

, HK HONG KONGHM HEARD & MACDONALD ISLANDSHN HONDURASHR CROATIAHT HAM

16

HU HUNGARYID INDONESIAIE IRELANDIL ISRAELIN INDIA10 BRITISH INDIAN OCEAN TERRITORYIQ IRAQIR IRANIS ICELANDIT ITALYJM JAMAICAJO JORDANJP JAPANKE KENYAKG KYRGHYSTANKH CAMBODIAKI KIRIBATIKM COMOROSKN ST KITTS-NEVIS-ANGUILLAKP KOREA,DEMOCRATIC PEOPLE'S REPUBLIC OFKR KOREA,REPUBLIC OFKW KUWAITKY CAYMAN ISLANDSKZ KAZAKISTANLA LAO PEOPLE'S DEMOCRATIC REPUBLICLB LEBANONLC ST LUCIALI LIECHTENSTEINLK SRI LANKALR LIBERIALS LESOTHOLT LITHUANIALU LUXEMBOURGLV LATVIALY LIBYAN ARAB REPUBLICMA MOROCCOMC MONACOMD MOLDOVA,REPUBLIC OFMG MADAGASCARMH MARSHALL ISLANDS

MKMACEDONIA,THE FORMER YUGOSLAV REPUBLICOF

ML MALIMM MYANMARMN MONGOLIAMO MACAO ISLANDSMP NORTHERN MARIANA ISLANDSMQ MARTINIQUEMR MAURITANIA

17

MS MONTSERRATMT MALTAMU MAURITIUSMV MALDIVESMW MALAWIMX MEXICOMY MALAYSIAMZ MOZAMBIQUENA NAMBIANC NEW CALEDONIANE NIGERNF NORFOLK ISLANDNG NIGERIANI NICARAGUANL NETHERLANDSNO NORWAYNP NEPALNR NAURUNU NIUE ISLANDNZ NEW ZEALANDOM OMANPA PANAMAPE PERUPF FRENCH POLYNESIAPG PAPUA NEW GUINEAPH PHILIPPINESPK PAKISTANPL POLANDPM ST PIERRE & MIQUELONPN PITCAIRN ISLANDSPR PUERTO RICOPT PORTUGALPW PALAUPY PARAGUAYQA QATARRE REUNIONRO ROMANIA 'RU RUSSIARW RWANDASA SAUDI ARABIASB SOLOMON ISLANDSSC SEYCHELLESSD SUDANSE SWEDENSG SINGAPORESH ST HELENA & ASCENSION ISLANDSI SLOVENIASJ SVALBARD AND JAM MAYEN ISLANDS

18

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SK SLOVAK REPUBLICSL SIERRA LEONASM SAN MARINOSN SENEGALSO SOMAALIASR SURINAMST SAO TOME AND PRINCIPESV EL SALVADORSY SYRIASZ SWAZILANDTC TURKS & CAICOS ISLANDSTD CHADTF FRENCH SOUTH & ANTARTIC TERRTG TOGOTH THAILANDTJ TAJ I KISTANTK TOKELAU ISLANDTM TURKMENISTANTN TUNISIATO TONGATP EAST TIMORTR TURKEYTT TRINIDAD & TOBAGOTV TUVALU1W TAIWANTZ TANZANIAUA UKRAINEUG UGANDAUM UNITED STATES MINOR OUTLAYING ISLANDSUS UNITED STATESUY URUGAYUZ UZBEKISTANVA VATICAN CITY STATE(HOLY SEE)VC ST VINCENTVE VENEZUELAVG BRITISH VIRGIN ISLANDSVI US VIRGIN ISLANDSVN VIETNAM, DEMOCRATIC REP. OFVU VANUATUWF WALLIS AND FUTUNA ISLANDSWS SAMOAYE YEMEN, DEMOCRATICYU YUGOSLAVIAZA SOUTH AFRICAZM ZAMBIAZR ZAIRE

19