Additional GST / District level details in be given in Paperless Electronic -Shipping Bills

Additional GST / District level details in be under Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019 

Circular No.09/2020-Customs

F. No.450/108/2017(Pt)-Cus IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
*****

Room No.229A, North Block, New Delhi.
New Delhi, dated the 5th of February, 2020

To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners of Customs & Central tax,
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs & Central tax,

Madam/Sir,

Subject: ‘Streamlining export data to include District level details in Shipping Bills`–reg.

Kind reference is invited to Notification No 33/2019-Cus (NT) dated 25.04.2019 vide which the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019 were notified. Regulation 3 of the said regulations states that the authorised person shall enter the electronic integrated declaration and upload the supporting documents on the ICEGATE either by affixing his digital signature or by availing the services at the service centre. The electronic integrated declaration is to be made in the electronic form provided at the website https://www.icegate.gov.in.

2. In this regard, as is the endeavor of the Government of India to boost domestic manufacturing and promote exports, Board has decided to incorporate additional attributes in the Shipping Bill to enable the Customs System to capture the Districts and States of Origin for goods being exported. The initiative is also aimed at bringing uniformity with the data/ information captured in the Goods and Services Tax Network (GSTN).

3. Accordingly, with effect from 15.02.2020, apart from the data/ information required to be furnished in the present electronic form of electronic integrated declaration mentioned in Regulation 3 of Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations 2019 , the following additional information will be required to be furnished for every item in the Shipping Bill :-

(i) The State of Origin of goods.
(ii) District of Origin of goods.
(iii) Details of Preferential Agreements under which the goods are being exported, wherever applicable.
(iv) Standard Unit Quantity Code (SQC) for that CTH as per the first schedule of the Customs Tariff Act, 1975.

4. Further, certain cases have been reported where the importer or exporter did not declare their GSTIN in the Bill of Entry/Shipping Bill despite being registered with GSTN. With effect from 15.02.2020, the declaration of GSTIN shall also be mandatory in import/export documents for the importers and exporters registered as GST taxpayers.

5. DG (Systems) would be issuing a detailed advisory giving further details of the fields in the Shipping Bill where the above information will have to be provided. Suitable Trade Notice/ Standing order may please be issued to guide the trade and industry. Difficulty, if any, faced in implementation may be brought to the notice of Board immediately.

Yours faithfully,

(Eric C Lallawmpuia)
OSD Cus IV

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