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T8 EXCISE LAW TIMES [ Vol. 372

imported goods based on Customs Compliance Verification and electronic
transmission of PDF based First copy of Bill of Entry (BoE) to Customs Brokers
and registered importers.
2. The aforementioned reforms combine to expedite Customs
clearances and reduce the transaction cost. At the same time, Board notes that the
specific measures that reduce interface between the Customs authorities and the
importers/exporters/Customs Brokers are especially relevant in these
challenging times, to tackle the scourge of Covid-19 pandemic. In this direction,
Board has now decided to enable electronic communication of PDF based Final
eOoC (electronic Out of Charge) copy of BoE and eGatepass to the
importers/Customs Brokers. This electronic communication would reduce
interface between the Customs authorities and the importers/Customs Brokers
and also do away with the requirement of taking bulky printouts from the
Service Centre or maintenance of voluminous physical dockets in the Customs
Houses. The Final eOoC copy of BoE and eGatepass copy will be emailed to the
concerned Customs Broker and/or importer, if registered, once the Out of
Charge is granted. The eGatepass copy will be used by the Gate Officer or the
Custodian to allow physical exit of the imported goods from the Customs area.
3. Salient features of the secure electronic communication of the Final
eOoC copy of BoE and the eGatepass are as follows :
I. Final Out of Charge (eOoC) Copy of Bill of Entry :
As of now, physical signing of the Final OoC copy of BoE is
insisted upon at many Customs locations. This necessitates the
importer/Customs Broker to take a paper printout from the Service
Centre to be produced before the Customs officer. It has now been
decided to do away with the paper printout of the Final OoC copy
of BoE. Instead, DG Systems will enable a functionality to
immediately email the PDF version of the Final eOoC copy of BoE
generated after OoC to the Customs Broker and/or the importer, if
registered. This Final eOoC copy of BoE will have the following
features -
(i) The PDF version will bear a digitally signed and encrypted
QR code which can be scanned to verify the authenticity of
the document using Mobile App ICETRAK. The QR code is
tamper proof, which is digitally signed by CBIC to ensure
the authenticity. Key details like BoE No., BoE Date, Duty,
Package Details are available in the secured QR Code.
(ii) A version number is also embedded in the QR code which
can be used to ascertain whether the document is indeed the
latest version (in case of reassessment etc.). The same would
be verifiable at ICEGATE Enquiry.
II. eGatepass
Currently, the physically signed Final OoC copy of BoE is being
verified both by the Gate officer (Customs) as well as the
Custodian before allowing the actual movement of the imported
goods out of the Customs premises. This physical printout is now
being replaced by the PDF eGatepass generated and electronically
communicated to the importer/Customs Brokers with the

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