The Commissioner of Customs, Maharashtra notified changes in Indian Customs EDI System (ICES) pertaining to Manufacturing and Other Operations in a Warehouse Regulations (MOOWR) and waiver of interest.
The public notice issued by the Maharashtra Customs invited the attention of Importers, Exporters, Customs Brokers, Shipping Lines/ Agents, Logistics Service Providers, CFSs Custodians, Trade, Customs Staff and all other stakeholders to ICES Advisory No. 33/2020 dated September 16, 2020 issued by Directorate General of Systems and Data Management, CBIC.
In consonance with the Section 61 of the Customs Act, 1962, which states that no interest is leviable on Ex- Bond Bills of Entry filed for clearing the goods for home consumption, from a Section 65 warehouse, various changes have been made in the ICES.
Firstly, for the purpose of IEC, Warehousing Mapping the notice said that for identifying the Warehouses which have been licensed for manufacturing activity under the MOOWR, an option has been given under the ACB i.e. AC (Bonds) role in IEC-Warehouse Mapping menu in order to enter the IEC and Warehouse Code for the purpose of mapping in the System once the license has been granted by the Principal Commissioner or Commissioner of Customs. This mapping will be used to validate the Bills of Entry filed with Section 65 declaration.
Secondly, there were changes in the declaration of the Ex-Bond Bill of Entry, which have been made in the BE_ITEM_SW_CTRL table of the BE. The items covered under Ex-Bond BE cleared from the particular Section 65 Warehouse will attract no interest.
Thirdly, the public notice stated that in case of export of the resultant goods/finish products from the Section 65 warehouse, option has been given under the ACB role menu to re-credit the Warehouse BE ledger by entering the concerned Shipping Bill details through Exports details of WHBE option.
“The above changes will come into effect from 21.09.2020. Trade and other stakeholders are advised to refer to the new BE message format for filing the Bills of Entry w.e.f. 21.09.2020,” the Public Notice said.
Subscribe Taxscan Premium to view the Judgment
