Image Reference Number (IRN) thru eSANCHIT of both Invoice and
Transport Document Mandatory for each Import Bill of Entry
·
Full
Paperless Must, No Physical Documenting
·
Measure
Comes into Effect from 2 Dec 2019
[CBIC Circular No. 42/ 2019 –Customs
dated 29 November 2019]
Subject: Mandatory uploading of specified supporting
documents and mention of document code and IRN in Bills of Entry (BoE).
Reference
is invited to Bill of Entry (Electronic Integrated Declaration and Paperless Processing)
Regulations, 2018 [notified vide Notification No 36/2018-Cus (NT) dated 11.05.2018].
In the said regulations, “Supporting
documents” have been defined under Regulation 2(g) as documents in the
electronic form or otherwise, which are relevant
to the assessment of the imported goods under Section 17 and 46 of the
Customs Act, 1962.
2. Reference is also invited to various Board’s Circulars
issued in relation to eSANCHIT on imports. The brief
details are given in the following table:
|
S.
No. |
Circular
No. |
Date |
Details
of the Circular |
|
1 |
40/2017-Cus |
13.10.2017 |
Pilot
implementation of paperless processing under SWIFT |
|
2 |
35/2018-Cus |
01.10.2018 |
Advisory
circular regarding registration of beneficiaries on ICEGATE |
|
3 |
44/2018-Cus
read with Corrigendum circular no. 47/2018- Cus
dated 27.11.2018 13/2019-Cus 19/2019-Cus |
13.11.2018
03.06.2019 16.07.2019 |
Implementation
of PGA eSANCHIT [uploading of Licenses / Permits /
Certificates / Other Authorizations (LPCOs) by PGAs] |
|
4 |
14/2019-Cus |
03.06.2019 |
Simplified
auto registration of beneficiaries (IEC holders) on ICEGATE for eSANCHIT and other benefits |
3.
Currently, on the import side, uploading of at least one document on e-Sanchit is mandatory for every Bill of Entry. This is now
being modified to mandatorily uploading on eSANCHIT,
for every Bill of Entry, Invoice/ Invoice cum packing list and Transport
Contract i.e. Bill of Lading/ Airway bill etc., as the case may be. Directorate
of Systems have issued Advisory No. 25/2019 dated (web link) laying down
requirement of mandatory uploading on e-Sanchit, the
Invoice/ Invoice cum packing list and Bill of Lading/ Airway bill etc. for
every Bill of Entry and subsequent declaration of document code and IRNs in the
Bill of Entry. The coding scheme developed by Directorate of Systems is given
under:
|
S. No. |
Document Type |
Name of the
Document |
Document Code |
|
I. |
INVOICE (One of the
two) – for
every invoice |
|
|
|
1 |
|
Invoice |
380000 |
|
2 |
|
Invoice cum Packing
List |
331000 |
|
II. |
TRANSPORT CONTRACT (One of the
below) – for every Bill of Lading / Airway Bill in the IGM |
|
|
|
1 |
|
Master Bill of
Lading |
704000 |
|
2 |
|
House Bill of
Lading |
714000 |
|
3 |
|
Bill of Lading |
705000 |
|
4 |
|
House waybill |
703000 |
|
5 |
|
Tanker Bill of
Lading |
709000 |
|
6 |
|
Sea Way Bill (Non
Negotiable) |
710000 |
|
7 |
|
Inland Waterway
Bill of Lading |
711000 |
|
8 |
|
Air waybill |
740000 |
|
9 |
|
Master air waybill |
741000 |
|
10 |
|
Way Bill (Non
Negotiable) |
700000 |
With
effect from 02.12.2019, for every Invoice and Bill of Lading / Airway Bill
declared in the Bill of Entry, the reference of IRN generated from eSANCHIT with the relevant document code as given above
must be provided. The reference of the above document codes from eSanchit in the Bills of Entry has been made mandatory in
System.
4.
As regards all the other supporting documents (such as Country of Origin
Certificate (COO), licence/ permission from any
Government Agency (PGA) in relation to the eligibility for import / clearances
or claim of duty exemption), it is emphasised that to
make Customs duty truly paperless, uploading of these documents through eSANCHIT either by beneficiary or by PGAs, should be
ensured administratively. Therefore, the field offices must ensure that no
physical copy of any supporting document is submitted and every relevant
document is submitted only electronically via eSanchit
either by the beneficiary or by the Participating Government Agency. DG
(Systems) would also enforce the same in due course.
5.
The above changes have been separately communicated to the various CHA
associations and RES software providers. However, the same may further be given
publicity by way of Trade notices. The above two changes may kindly be given
wide publicity and the Trade may be guided suitably to ensure that there is
minimum disruption after their implementation.
6.
Difficulties, if any, should be brought to the notice of the CBIC.
F.
No.450/151/2019-Cus IV