Shipping Bill Regulations

Shipping Bill (Electronic Integration Declaration) Regulations, 2019

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Shipping Bill (Electronic Integration Declaration) Regulations, 2019

The Central Board of Indirect Taxes and Customs (CBIC) has on the 25th of April, 2019, notified the introduction of the Shipping Bill (Electronic Integration Declaration) Regulations, 2019 to replace the 2011 regulation of the same name. The Act will be applicable to goods exported from customs stations where the Indian Customs Electronic Data Interchange is operational. This article covers the updated regulation in detail.

Norms Concerning Electronic Integrated Declaration

The latest regulation allows and prompts for any authorized person to enter the electronic integrated declaration and upload the supporting documents on the ICEGATE by affixing his/her digital signature on the platform, or as an alternative, get the electronic integrated declaration made on the ICEGATE along with the supported documents by availing the services at the service centre.

An authorized person, in this context, refers to an exporter or a person authorized by such exporter with a valid license under the Customs Brokers Licensing Regulations, 2018 and includes an employee of the Customs Brokers Licensing Regulations, 2018.

ICEGATE refers to the customs automated system of the Central Board of Indirect Taxes and Customs.  

Service Centre refers to the location specified by the Commissioner of Customs where the data entry of an electronic integrated declaration is undertaken.

An electronic integrated declaration means particulars relating to the imported goods that are entered in the Indian Customs Electronic Data Interchange System.  

Supporting Documents refers to the documents in the electronic or other forms which pertains to the clearance of the export goods under Section 17 and 50 of the Act, respectively.

Filing of Shipping Bill and Completion of Self-Assessment

The shipping bill is considered to be filed and self-assessment as completed when a shipping bill number is generated by the Indian Customs Electronic Data Interchange System. The bill is generated after the entry of the electronic integrated declaration on the ICEGATE or by way of entry through the service centre.

Shipping Bill is an electronic integrated declaration that has been assigned with a unique number by the Indian Customs Data Interchange System and includes its electronic records or print outs.

Ordering and Conveying

After the completion of assessment (as mentioned above), payment of duty or cess, etc. (if any), and examination of export goods (if so required), an order endorsing clearance under specific provisions will be made. The same may be recorded on ICEGATE and conveyed electronically to the authorized person, custodians and any others designated by the authorized person.

Retention of Assessed Copy of Shipping Bill and Supporting Documents

The authorized person must retain the assessed copy of the shipping bill and all supporting documents in original, which were utilized or relied upon for the submission of electronic integrated declaration. The period of such maintenance is stated to be five years from the date of presentation of the shipping bill and must be produced before Customs authorities in the event of any actions or proceedings under the Act or any other prevalent laws.

Generation of Authenticated Copy of Shipping Bill

An authorized person may request the generation of an authenticated copy of shipping bill if the custody of the same is required for maintaining compliance with any of the prevalent laws.

Penal Provisions

Any authorized person who acts in contravention of these regulations or who fails to maintain compliance with any of the provisions of these regulations could be penalized with a sum of up to Rs. 50,000.

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