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Taxation Central Ministry of Finance Customs Act, 1962

Implementation of Ex-bond Shipping Bill in ICES

07-Oct-2023 | PUBLIC NOTICE 19/2023

Central Board of Indirect Taxes and Customs (CBDTC) has issued a Public Notice regarding the implementation of ex-bond shipping bills in the Indian Customs EDI System (ICES).

The notice addresses importers, exporters, warehouse licensees, custom brokers, and members of the trade. It refers to a CBIC circular dated 19.09.2023, which outlines the implementation of ex-bond shipping bills in ICES.

Prior to this implementation, there was no established format for ex-bond shipping bills in the system. This resulted in incomplete ledgers for warehoused goods, as not all transactions related to cargo removal were recorded.

To rectify this, a format for ex-bond shipping bills has been introduced in ICES for processing the export of warehoused goods from bonded warehouses. The exporter is required to declare the warehouse code, indicating a re-export case.

The provided table outlines the information to be entered, including the warehouse code, which signifies the warehouse from which the goods are to be exported. This may or may not be the original warehouse where the goods were initially warehoused during import.

Following the entry of these details, the importer must input item-wise information from the bill of entry, including site, number, date, invoice serial number, and item number.

Importantly, one shipping bill can only capture one warehouse code. This means that goods from a single warehouse can be exported in a single shipping bill. Separate shipping bills are required for exporting bonded cargo from multiple warehouses.

It's important to note that this type of shipping bill is exclusively for exporting warehoused goods and cannot be used for other types of goods or for the re-export of goods.

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