Swift rectification of EGM errors at ICDs for processing of refund of IGST paid on export of goods

Source: http://www.cbec.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2018/circ06-2018cs.pdf;jsessionid=3E88132F1C86AE0714453117604CF65F     Mar 20, 2018

The Central Board of Excise and Customs (“The CBEC”) vide Circular No. 6/2018-Customs dated March 16, 2018 has issued advisory to field formations regarding IGST refunds being held up on exports from Inland Container Depots (“ICDs”), either due to non-filing of Export General Manifest (“EGM”) at gateway port or information mismatch between local and gateway EGMs.

The CBEC has directed jurisdictional officers at gateway port to initiate swift penal action against those shipping lines/agents who fail to file such EGMs. To ensure hassle free processing of refund claims, jurisdictional officers at ICDs shall ensure –

  1. filing of local EGM, i.e. train or truck summary, immediately after cargo leaves port,
  2. liaising with jurisdictional offices at gateway port for incorporation of shipping bills pertaining to the cargo originating at ICDs, in EGMs filed at gateway port,
  3. rectification of errors in local and gateway EGM, wherever necessary

With respect to mismatches of information provided in local and gateway EGM like incorrect gateway port code in local EGM (error M), change in container for LCL cargo or mistakes committed while entering container number (error C), incorrect count of containers (error N), mistakes in entering the nature of cargo – LCL or FCL (error T), the let export order is given in ICES after sailing date of the vessel (error L), ICES has provision to correct all aforementioned errors.

The CBEC, to avoid sanction of refund on IGST paid export, has directed swift rectification at the end of both, officers working at ICDs and Gateway ports and to have effective co-ordination between the domestic carriers who file local EGMs, and shipping line agents, who files gateway EGMs.