Streamlining Export Data must include District Level details in Shipping Bills through Electronic Integrated Declaration: CBIC [Read Circular]

The Central Board of Indirect Tax & Customs (CBIC) issued a circular on February 5, 2020, with its subject directing that the streamlining export data must include district-level details of shipping bills into it with the help of electronic integrated declaration.

The circular was issued by the Eric C Lallawmpuia, ODS Cus IV to the Principal Chief Commissioner of Custom, Custom and Central Tax and the Principal Chief Commissioner of  Custom, Custom and Central Tax.

The circular consists of a Regulation 3 of Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulation 2019 wherein the authorized person have to enter the electronic integrated declaration and upload the supporting document along with the digital signature on the ICEGATE. The electronic declaration must be made in electronic form.

The Union Government with the main objective to promote exports and domestic manufacturing and at the same time to maintain the uniformity in the data captured in the Goods and Service Tax Network (GSTN), the Union Government has issued a circular stating the streamlining export data must include district-level details of shipping bills so as to enable the Custom System to capture the origin of good from the states or districts they are being exported.

In accordance with Regulation 3 of Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulation 2019, the shipping bill must include the following documents:

1. The state of origin of goods;
2. The district of Origin of goods;
3. Furnish the details of the preferential agreement under which the goods are being exported;
4. Standard Unit Quality Code (SQC) in accordance with the Schedule I of the Customs Tariff Act, 1975.

Further, many cases have been reported wherein there are times when the exporters did not declare their Goods and Service Tax Network (GSTN). However, the declaration of GSTN is mandatory in import/export documents.

This notice directed all the concerned authorities to issue Trade Notice/ Standing Order in order to guide the trade and industry about the streamlining export data must include district-level details of shipping bills into it with the help of electronic integrated declaration.