Changes in ICES For MOOWR and Certificate of Origin

INTRODUCTION

Recently the Commissioner of Customs Port, Kolkata has issued 2 advisories in relation to changes in ICES regarding manufacture and other operation in warehouse regulations, 2020¹ and waiver of Interest and a separate advisory on capturing additional details for Certificate of Origin². The broad contours of the aforesaid advisories have been stated hereunder:

1) KEY CHANGES IN ICES IN RELATION TO MANUFACTURE AND OTHER OPERATIONS IN A WAREHOUSE REGULATIONS¹

IEC- Warehousing Mapping

An option has been given in the AC (Bond) role in the IEC- Warehousing Mapping menu for identifying the warehouses licensed under MOOWR by entering IEC and Warehouse Code for the purpose of mapping into the system, which will then be used to validate the BEs filed with section 65 declaration.

Changes in declaration of Ex-Bond Bills of Entry:

Additional information as per Annexure-1 (viz. Warehouse code and warehousing date; GST invoice date and no.; Finished Goods description and quantity; etc) of this advisory w.r.t Ex-Bond BEs filed for home consumption in section 65 warehouse is required to be furnished for every item in such Ex-Bond BE.

Re- Credit of WBE Ledger in case of Re-export

An option has been given in AC (Bond) menu to re- credit the warehouse BE Ledger by entering the SB details through export details of Warehouse Bill of Entry (WHBE) option in case of export of the finished products from such warehouse.

2) KEY CHANGES IN ICES IN RELATION TO CAPTURING ADDITIONAL DETAILS FOR CERTIFICATE OF ORIGIN (COO)²

Additional details in BE for Capturing Mandatory Declaration:

Whenever any preferential rate of duty is claimed it is mandatory to declare item wise details (BEJ3W_INFO_TYPE table of Bill of Entry) as mentioned in Annexure-2 containing details viz. Certificate of Origin and Origin Criteria.

Mandatory filing of the following for each such item claimed under FTA/PTA Notification:

1. Uploading of document pertaining to Certificate of Origin on eSanchit and declaration of IRN in the supporting documents.
2. In case of import of goods otherwise than COO, country code should be indicated in the Transit Country Filed.
3. Self declaration on Bills of Entry by importers declaring that imported goods qualify as originating goods for preferential rate of duty under CAROTAR, 2020.
4. Defacement of of COO before Out of Charge at the port of import is mandatory e.f. 21.09.2020 without which Out of Charge would not be allowed to be given in the system.

CONCLUSION

The aforesaid advisories have been issued to have a transparent system wherein the importers and the system can have a single platform for keeping track of those warehouses operating under section 65 along with a system drive approach for giving out of charge, only when all details are reflected in BOE when preferential rate of duty is availed. 

¹ICES Advisory No. 33/2020 dated 21.09.2020.

² ICES Advisory No. 34/2020 dated 21.09.2020.