Format for Post Office Bill of Export for Reward Schemes from
Foreign Post Office, New Delhi Released
[CBEC Circular No. 29 dated 5th
August 2013]
Subject: Procedure to avail Chapter 3 (FTP 2009-14)
Reward Schemes for exports from Foreign Post Office, New Delhi- Launch of Pilot
regarding
The Board has, in consultation with Dept.
of Posts and the DGFT, decided to launch a pilot project for 60 days, at the
Foreign Post Office (FPO), New Delhi permitting exports by post under claim of
benefits under Chapter 3 (reward schemes) of the Foreign Trade Policy (FTP).
These schemes are implemented through Customs Notification Nos. 92/2009,
93/2009, 94/2009 and 95/2009 Customs, all dated 11.09.2009 which have been
amended vide Notification No. 38/2013 Customs dated 26.07.2013 making the
exports made from FPO, New Delhi eligible for benefits under the relevant
schemes.
2. Only
an exporter with valid IE Code may participate in the pilot project, either
directly or through his authorized CHA. Once duty credit scrip is issued by
office of DGFT, it shall be registered at the Airport at Delhi. However, the
scrip issued against postal exports shall not be usable for imports by post.
Based on the experience gained by the pilot project, the modalities for full
implementation subsequently across other FPOs will be worked out.
3. Filing
of Postal Bill of Export- The exporter shall continue to comply with the
documentation requirements enjoined under section 82 of the Customs Act, 1962,
as prescribed by the Postal department (eg. CN23). In
order to claim reward/incentive, the exporter shall also file a Postal Bill of
Exports (hereinafter referred as PBE) in manual form whose format, for the
purposes of the pilot project, shall be as enclosed. The Claim of benefit shall
be made by exporter on the PBE. Every PBE shall be filed in triplicate and
shall cover only one consignor and one consignee, though multiple packages
between a given consignor and a given consignee can be covered in the same PBE.
4. Processing of PBE - The processing of the PBE shall be akin
to that of a shipping bill, except for the changes indicated herein. The Commissionerate shall account for the PBEs and number them
as if they were a shipping bill and the information captured shall also be
conveyed for purposes of Trade Returns. Also, the GR form that is issued to
monitor the foreign exchange remittance in respect of the export goods, but for
the relevant exceptions enumerated by RBI, shall be required to be filed.
5. The
commissionerate shall create a 'noting section' for
processing PBEs through FPO. The 'noting section' shall conduct preliminary
scrutiny of the PBE and accompanying documents, get any defects rectified by
the exporter and thereafter affix the PBE number thereon.
6. The
exporter shall present the goods with extant declarations, along with the PBE
and its supporting 'documents, to the FPO for booking.
The Postal department shall capture the PBE number in their System and allot
corresponding tracking number(s). A single tracking number will be allotted by
the postal authorities for parcels consigned by a consignor to one consignee,
up to a weight of 30 Kg. The tracking number(s) shall be mentioned on the PBE
in the column marked 'AWB No. or BL No.' and if there are multiple tracking
numbers covered under one PBE, the tracking numbers may be annexed to the PBE.
The Postal department will affix, on the reverse of the duplicate copy of the
PBE, a receipt which shall, inter alia, contain the weight of the consignment,
number of parcels and consignee name and address. The Postal department shall
assume custody of the parcels and these shall be taken to the FPO Export shed.
.
7. The
exporter or his authorized CHA shall present the PBE bearing endorsement of the
Custodian .(Postal department) along with relevant original documents such as
invoice, packing list, ARE form etc., to the Superintendent of Customs, Export
Appraisement, FPO designated for the purpose,
who shall assess the PBE and endorse the examination order on duplicate
copy of the PBE. The said officer shall then forward all copies of the PBE to
the Deputy/ Assistant Commissioner in-charge of the FPO, New Delhi for
countersignature on the aspects of assessment and examination. The DC/AC shall
forward the PBE to the person in charge of the export shed.
8. Examination
of the cargo - Due care should be taken to ensure that the examination order
shall be specific and indicate the package numbers to be examined. Instances
where there are insufficient particulars, defective descriptions, or where
there is specific alert/intelligence of mis-declaration
of description, classification, valuation, etc. would be examined 100%. For the
balance parcels, examination shall be based on Board's Circular 1/2009-Cus
relating to examination read with paras 2.3, 2.4 and
2. 5 of Circular No. 6/200" Cus
(suitably applied to claims for rewards).
9. The
Custodian will present the parcels covered under the PBE to the Customs officer
in the FPO Export Shed for physical examination. The.
Customs Officer shall carry out .the necessary examination and give the
examination report on the duplicate copy of the PBE. The parcels will then be
sealed by the custodian.
10. In
case of any variation between the declaration in the PBE and physical documents/examination
report, the Customs Officer shall mark the PBE along with the accompanying
documents to the Deputy/Assistant Commissioner of Customs, FPO, who will provide an
opportunity to the exporter to present his case and thereafter complete the
assessment of the PBE.
11. Testing
of Samples - Where samples need to be drawn and tested, the Customs Officer
will draw three samples from the consignment and enter the particulars thereof
along with details of the testing agency in the 'sample' register. Three copies
of the test memo shall be prepared and signed by the Customs Officer, the
exporter or his authorized CHA. The original test memo with one sample shall be
sent to the testing agency, the duplicate copy of test memo with one sample
shall be retained by Customs and the triplicate copy of test memo with one
sample shall be handed over to the exporter. Where the DC/AC of Customs
considers it necessary and orders in writing, sample may also be drawn in
duplicate for market
inquiry.
12. Preparation
of bags for export - If there is difference in the quantity/number of packages
of goods, the Custom Officer shall endorse a remark on
the PBE indicating the change required to be made. After being satisfied that
all statutory compliance requirements are met, the Superintendent of Customs,
FPO Export Shed shall give 'LET EXPORT" order on the duplicate copy of
PBE. The exporter or his authorized CHA shall hand over the PBE duly signed by
the Custom Officer permitting "Let Export", to the Postal Authority.
If the parcel is not exported due to any reason after LEO, the same shall be
intimated by the Postal department to Customs at FPO immediately for further
necessary action.
13. Amendments
- Where corrections are required to be made after allotment of the PBE number or
after the goods have been brought into the Foreign Post Office, the amendments
shall be carried out in the following manner:
If the goods have not yet been allowed
"Let Export", the amendments may be permitted by the DC/AC, FPO.
Where the "Let Export" order has
already been given, amendments may be permitted by the Additional/Joint
Commissioner in charge of FPO (as per para 25 of the
CBEC Customs Manual). After the permission for amendments is granted, the
DC/AC, FPO will carry out the amendments on behalf of the Additional/Joint
Commissioner.
14. Proof
of Export -·The Postal Authorities will furnish the proof of export of the
goods i.e. copy of Form CN 38 along with Receptacle/Despatch
Manifests, PBE-wise, to the Customs at the FPO within 48 hours of export. A
corresponding entry of proof of export will be made in PBE register from which
the PBE number was allotted. Thereafter, the triplicate copy (Export Promotion
Copy) of the PBE will be endorsed by Superintendent of Customs Export Shed, at
the FPO. This triplicate copy of PBE will be submitted to the office of DGFT by
exporter.
15. Thus,
the original PBE will be detached by Customs, the duplicate PBE will be handed
over to the Custodian (Postal authorities) and the triplicate PBE (i.e. EP
copy) will be handed over to the exporter, subsequent to confirmation of
export.
16. Commissioners
(Customs), Export , New Customs House, Delhi is directed to closely monitor the
progress and implementation of the pilot and send an interim report by 15th
September 2013 and final report on 10th October 2013.
17. Any
difficulty faced in the implementation of this circular may be brought to the
notice of the Board.
[F.No.476/01/2013-LC]