The current procedure for despatch of inbound items having customs duty

The current procedure for despatch of inbound items having customs duty

1. Articles are presented to Customs at Foreign Post offices along with waybill (FP-3) in triplicate. Waybill contains the article id, Name and address of addressee, weight, Local Number (annual SL No.). After assessment, customs entered the Content, declared value, assessed value, Customs duty.
2. After assessment of duty, the customs returned two copies of waybill to FPO staff.
3. FPO staff enters Customs duty including postal fee in IPS based on way bill.
4. RP-14 (Parcel) /MS-9(a) (Letter Mail/EMS) is prepared and pasted on article.
5. Item is sorted and despatch through IPS for onward transmission and delivery.
6. The data flows from IPS to DPMS directly and get reflected in delivery slip.

Proposed Procedure for despatch of items after introduction of import application

1. At the time of D Scan, IPS system generates a pop-up message that “EAD does not exist”
2. Segregate EAD & Non EAD items and to be kept and processed separately till dispatch.
3. Keep the bag number /receptacle Id safely
4. Process for items related to other OEs
5. Segregate the items for own OE and another OE for both EAD and Non EAD items.
6. Prepares bags for other OEs (EAD & Non -EAD) separately.
7. Dispatch separate bags for EAD /Non EAD items to respective OEs containing the articles mapped to it. Clearly marked EAD /Non EAD items on the bag label.
8. Process for items related to Own OE
9. For Non-EAD items.
10. Present all Non EAD items at x-ray
11. Customs identify the items for examination
12. FPO staff presents the selected items for examination to Examiner
13. FPO staff scans the items as customs hold items (EXC)
14. FPO staff takes acquittance from customs officer on the manifest of items cleared in X-ray.
15. Items cleared through X-ray shall be sorted and despatch to delivery offices
16. FPO staff enters the duty including postal fee in IPS after examination based on way bill (FP-3) prepared by examiner.
17. FPO staff sorts the items and despatch to the delivery post office.
18. For EAD items
19. EAD items shall be presented for X-ray scanning
20. Customs identify the items for examination
21. All items are passed through X-ray and remarks are put in import application for selected items by Customs.
22. After entering the remarks for selected items, Custom official confirms the arrival scans.
23. After arrival confirmation, OOC message was generated for the items cleared through X-ray and items having observation in X-ray shall be reflected to examiner in the import application.
24. The selected items shall be presented to examiner for examination
25. Examiner shall clear the items, where items are found in order and OOC message generated for such items
26. In case there is a need of reassessment, then items shall be transfer to assessment officer. Assessment officer shall clear such items after re-assessment through import application.
27. In case of detention of item after examination, separate procedure is followed in import application.
28. The items other than selected for examination shall be sorted.
29. At the time of dispatch of items, system will generate PoP up message, if not cleared by system.
30. Such items shall be kept aside and Cleared items shall be despatched for delivery.

Monitoring of clearance and duty part

1. Visit the CEPT Dash Board through URL
2. https://dnk.cept.gov.in/customs.import/Rp14.aspx
3. Click Sub tab menu cleared list, select date range (From Date & TO Date)

iii. Select type of articles (EMS/Parcel/Letter)

iv. Select mapped OE

v. Click fetch button, the list of cleared items shall b displayed

vi. Click green button available with a particular item, you will get the duty details

The green button shall be changed as red for which the duty is shown. On Clicking red button, you will again see the list only.

vii. Details of abbreviations-

BC Tax stands for Basic Customs Duty FN Tax stands for Fine

IG Tax stands for IGST OT stands for others

PL Tax Stands for Penalty SW Tax Stands for Social Welfare Tax

Based on above information RP 14/MS-9(a) may be prepared.

Note1- Jaipur SFPO of Rajasthan circle shall continue to prepare and affix RP-14/MS-9(a) for the item on which customs duty is levied.

Procedure at delivery Post Office for inbound international mail

Existing Procedure

1. Opens bag and receives items in DPMS.
2. Sorts items beat wise
3. At the time of preparation of delivery slip, Customs duty including postal fee is reflected in DPMS
4. In case, Customs duty including postal fee is not reflected in DPMS, but RP-14 is pasted on item. Delivery PA updates the customs duty and postal fee collectively based on manual RP-14/MS-(9a) by using T-Code Z_artupload,
5. Postmen deliver the items only after collection of Customs duties including postal fee at the time of returns,
6. Treasurer collects customs duty and postal fee collectively from postman for all delivered international inbound mail.
7. On updating delivery returns, System bifurcate the customs duty and Postal fee and credit into respective GL.

The revised procedure in view of import application

1. Opens bag and receives items in DPMS.
2. Sorts items beat wise
3. At the time of preparation of delivery slip, Customs duty including postal fee is reflected in DPMS
4. For each and every international inbound item, delivery supervisor checks the status of customs duty imposed on following URL.

https://dnk.cept.gov.in/customs.import/Rp14.aspx

 

Screen-1 Screen after clicking the link

Step 2 Enter articles id and click fetch button, system generates RP-14/RP-14(a) forms with all details.

Step-3 Click the option “Print PDF” and download RP 14/RP(a).

Step 4 Take signature of postmaster

Step-5 Paste RP-14/RP-14(a) is on respective item.

Step-6 Postmen deliver the items only after collection total amount (duty plus postal fee).

Step-7 At the time of returns, system send confirmation to treasurer regarding delivery of items.

Step-8 Treasurer collects total amount (duty & postal fee) from postman for all delivered international inbound mail.

Step-10 on updating the delivery returns, System bifurcate the customs duty and Postal fee and credit into respective GL.

Note -1 RP-14 is generated for EAD items and RP-14 (a) for Non EAD items.

Note-2 Details of abbreviations printed on RP-14

BC Tax stands for Basic Customs Duty FN Tax stands for Fine

IG Tax stands for IGST OT stands for others

PL Tax Stands for Penalty SW Tax Stands for Social Welfare Tax

Note-3 Details available on RP-14(a)

Customs duty , Postal fee and Total amount.

Note-3 Postmaster shall check the credit of postal fee and Customs duty by using the T-code FAGLL03. The GL Code for Customs duty and postal fee is 8003700020 and 1101010700. Step by Step process of checking the credit of Customs duty and Postal fee in SAP is attached.

In case of non-credit of amount, raise ticket on CSI helpdesk.

Note-4 The delivery post offices of Rajasthan circle receiving inbound mail from Jaipur SFPO, shall continue to update the customs duty and postal fee collectively based on manual RP-14/MS-9(a) by using T-Code Z_artupload, It shall be as per existing procedure.