Page 63 - ELT_1st July 2020_Vol 373_Part 1

2020 ] DEPARTMENTAL CLARIFICATIONS T5

exporter and the present practice of printing copies of the said document for the
exporters and also for maintaining a docket in the Customs House would stand
discontinued. This reform complements the introduction of a digital pdf Out-of-
Charge (OOC) copy of the Bill of Entry and Gatepass w.e.f. 15-4-2020 and launch
of the 1st Phase of Faceless Assessment at Chennai and Bengaluru w.e.f. 8-6-2020.
3. The salient features of the secure electronic communication of the
Final LEO copy of the Shipping Bill and the Gatepass copy of Shipping Bill are as
follows :
3.1 Final Let Export Order (LEO) Copy of Shipping Bill :
3.1.1 After the review of the matter of taking printouts of Shipping Bills
in 2016, Board vide Circular No. 55/2016-Customs, dated 23-11-2016 [2016 (342)
E.L.T. (T4)], had done away with Exchange Control copy of the Shipping Bill and
made printing of the Export Promotion copy of the Shipping Bill optional.
3.1.2 Currently, the Shipping Bill is being printed in duplicate, namely
Customs Copy and Exporter Copy. Further, it is ascertained that, the Export
Promotion copy is also being printed in many instances, based on the request of
the exporters. This necessitates the exporter/Customs Broker to take physical
printouts in the Service Center and present it to the Customs Officer. In many
locations, physical signing of the printouts is also insisted upon.
3.1.3 To promote a paperless environment, Board has decided to do
away with the taking the printouts referred to in para 3.1.2 above. Instead,
Directorate General of Systems has enabled a functionality of communicating by
email, the PDF version of the Final LEO copy of the Shipping Bill to the Customs
Broker and exporter, if registered. This electronic Final LEO copy can serve
multiple purposes such as being shared with DGFT, Banks etc. This Final LEO
copy of the Shipping Bill will have the following features -
(a) 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 SB No., SB Date, FOB value, Package
Details are available in the secured QR Code.
(b) 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 cancellation of LEO etc.). The same would be
verifiable at ICEGATE Enquiry.
3.1.4 Let Export Order (LEO) message shall also be sent to custodians
who are integrated with ICEGATE. In this connection, it may be noted that the SB
LEO message is not being received electronically by those custodians who are NOT
connected via MFTP. Field formations are urged to immediately ensure the
registration of all custodians with the ICEGATE system. Directorate General of
Systems’ advisory No. 14/2019, dated 6-12-2019 in this regard may be followed.
3.2 e-Gatepass Copy of Shipping Bill :
3.2.1 It is a well-known fact that, the Shipping Bill printout is also being
used extensively by the logistics operators during the movement of export goods,
including transhipment, by road or rail or during the loading of cargo into
vessels, aircrafts etc. as a proof of export. This is despite the electronic
information existing in the Customs Automated System and Board having made
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