MANU/CUCR/0008/2018

Ministry : Ministry of Finance

Department/Board : CBEC Customs

Circular No. : 08/2018-Customs

Date : 23.03.2018

Notification/ Circulars Referred : Circular No 5/2018-Customs dated 23-02-2018 MANU/CUCR/0005/2018

Citing Reference:
Circular No 5/2018-Customs dated 23-02-2018 MANU/CUCR/0005/2018  Referred

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)
All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise
All Principal Commissioners/Commissioners of Customs/Customs (Preventive)
All Principal Commissioners/Commissioners of Customs & Central Excise

Refund of IGST on Export-Extension of date in SB005 alternate mechanism cases and clarifications in other cases-reg

Madam/Sir,

CBEC has issued Circular No 5/2018-Customs dated 23-02-2018 which provided for an alternative mechanism with officer interface to resolve invoice mismatch cases. In the said circular, it was provided that the mechanism would be available for the shipping bills filed till 31.12.2017. Although the cases having SB005 error have now greatly reduced due to continuous outreach done by the Board and increased awareness amongst the trade, but some exporters have nevertheless, have committed errors in filing invoice details in shipping bill and GST returns. Therefore, keeping in view the difficulties likely to be faced by the exporters in case SB005 are allowed to be corrected through officer interface for SBs filed up to 31.12.17, it has been decided to extend this facility to those shipping bills filed till 28.02.2018.

2. Further, representations have also been received from:

(i) field formations seeking resolution of SB006 errors due to discontinuance of transference copy of shipping bill. It has been proposed by the field formations that in lieu of transference copy either the final Bill of Lading issued by the shipping lines or written confirmation from the custodian of the gateway port, may be treated as valid document for the purposes of integration with the EGM. The proposal from the field formation has been examined in the Board. The proposal sent from field formation in such EGM error cases has been agreed.