Procedure for dealing with “shipping bill copies” consequent to doing away of “Exchange Control Copy” and “Export Promotion Copy” of shipping bill vide Board Circular No 55/ 2016-Cus, dated 23rd November, 2016

Circular No.ES/24 /2017-18 April 10, 2017

To: Members of the Council

Sub: Procedure for dealing with “shipping bill copies” consequent to doing away of “Exchange Control Copy” and “Export Promotion Copy” of shipping bill vide Board Circular No 55/ 2016-Cus, dated 23rd November, 2016

Dear Member,

Members may kindly refer to our Circular No. ES/346 /2016-17 dated 20.03.2017 wherein JNCH had issued Public Notice No. 36/2017 dated 17.03.2017 intimating about the procedure should be followed on dealing with Shipping Bill (SB) consequent to doing away of “Exchange Control Copy” and “Export Promotion Copy” of shipping bill vide CBEC Circular No 55/ 2016-Cus, dated 23rd November, 2016;

In this connection, representation has been received from Members from trade & industries that consequent to doing away of “Exchange Control Copy” and “Export Promotion Copy” of Shipping Bill vide CBEC Circular No 55/ 2016-Cus, dated 23rd November, 2016, only two copies of Shipping Bill (SB) remains i.e. (i) Customs Copy and (ii) Exporter Copy.

Customs copy of SB is retained by Customs after issue of Let Export Order (LEO).

“Exporter Copy of SB” is handed over to Exporter, who in-turn handover the same to shipping line as proof of “Customs clearance”. It was also informed that “Exporter Copy of SB” handed over to shipping line is again submitted to Customs by shipping lines as part of Export General Manifest (EGM).

Further, the Members from trade & industries have informed that due to submission of “Exporter copy” of SB to shipping line, no copy of SB is available with them for their record, audit and various other business purposes.

It is noticed that in the case of SB processed in the system (other than manual clearances), all the details relating to clearances including LEO details are available in the system and can be referred to / used. Therefore, no useful purpose is served in retaining “Customs Copy” of SB by Customs.

It is therefore decided that following procedure should be followed on dealing with Shipping Bill (SB) consequent to doing away of “Exchange Control Copy” and “Export Promotion Copy” of shipping bill vide Board Circular No 55/ 2016-Cus, dated 23rd November, 2016;

Customs will not retain “Customs copy” of SB at the time of issue of LEO
“Customs copy” of SB should be submitted by exporter to shipping line as proof of “Customs clearance”. This “Customs Copy of SB” handed over to shipping line will be submitted by shipping lines to Customs as part of Export General Manifest (EGM).
Exporter may retain “Exporter Copy” of LEO for their record/future reference/post audit etc.

Now, Mumbai Customs has issued Public Notice No. 42/ 2017 dated 04.04.2017 on the above subject.

This is for your information.

Thanking you,

V. ANIL KUMAR
EXECUTIVE DIRECTOR