Page 61 - ELT_15th July 2020_Vol 373_Part 2

2020 ] DEPARTMENTAL CLARIFICATIONS T9

4.1 Registration of Authorised Dealer Code, Bank Accounts through
ICEGATE :
4.1.1 Exporters are presently required to register their Authorised
Dealer (AD) Code and Bank Account(s) for purposes of remittances and availing
export benefits respectively at every Customs station. Even though it is an one-
time procedure, it requires physical interaction between the Customs and the
trade and submission of physical documents by the latter. Being a manual
process, it causes delays impacting exports besides requiring the exporters or
their representatives to personally visit the Customs Houses. Same is the case for
the process of updation of Bank Account details. On review, this procedure has
been done away with.
4.1.2 The Directorate General of Systems, CBIC has now enabled a
functionality within ICEGATE login which allows the exporters to make an
online request for registration/modification of their AD Code/Bank Account(s)
and also electronically submit the Passbook copy or Bank Authorisation letter
through e-Sanchit. The exporters would also have access to a Dashboard to view
the status of approval and acceptance at PFMS, for quick rectification at their
end. The detailed step-by-step guide is available on the ICEGATE portal at
https://www.icegate.gov.in/Download/Bank_Account_Management_Advisory.pdf.
4.1.3 The Principal Commissioner/Commissioner of Customs is
advised to ensure that the concerned Customs officer completes the approval
process for registration/updation of the Authorised Dealer (AD) Code and Bank
Account(s) details in ICES within the same working day of receiving the
applications, if all requirements are submitted in ICEGATE. Further, if any
deficiencies are noticed, the same shall be communicated to the exporter via the
Customs Automated system, who would then make required rectification
through ICEGATE portal.
4.2 Automated debit of bond after Assessment :
4.2.1 Presently, importers or their representatives are required to
physically visit Customs House for physical debit of Bonds after the Bill of Entry
is returned (to the importer) for the payment of duty. On review, it has been
decided to do away with this requirement. Instead, ICES would automatically
debit the Bond and reflect the same in the first copy of the Bill of Entry, provided
the details of the Bond are provided during submission of the Bill of Entry. As
has been re-iterated earlier, trade is encouraged to use a continuity bond to avoid
procedures related to repeat submission of Bonds.
4.3 Simplified Registration of Importers/Exporters in ICEGATE :
4.3.1 Although simplified Registration module for importers/exporters
based on verification provided in associated GSTIN has been provided without
the requirement of digital signature, since many importers/exporters have not
availed the same, various functionalities available in the ICEGATE portal cannot
be accessed by them. These functionalities are useful to the importers/exporters
and would help them in their management of imports and exports. Some of these
functionalities are Management of Bank Accounts, Ledger View, IGST Refund
status, Query Reply etc. Therefore, importers/exporters are advised to register
on ICEGATE and conduct their Customs clearances through electronic interface.
The simplified registration on ICEGATE can be done easily in few moments by
following the steps given in the link at https://www.icegate.gov.in/Download/
Advisory_for_Simplified_%20Registration_at_ICEGATEvl.pdf.
EXCISE LAW TIMES  15th July 2020  61