THE CUSTOMS TARIFF ACT 1975 (Notification)
-

Body Notification No.90/2020-Customs (N.T.), F.No.450/108/2017-Cus IV, Dated 17th of September, 2020

In exercise of the powers conferred by section 157 read with section 46 of the Customs Act, 1962(52 of 1962), the Board, hereby makes the following regulations further to amend the Bill of Entry(Forms) Regulations, 1976, namely:-

1. (1) These regulations may be called the Bill of Entry (Forms) (Amendment) Regulations, 2020.

(2) They shall come into force with effect from the 21st September, 2020.

2. In the Bill of Entry (Forms) Regulations,1976, for Form I, Form II and Form III, the following Forms shall be substituted, namely:-

FORM-I

(See regulation 3)

Bill of Entry For Home Consumption

Licence No.

Port Code

S = Sea

A= Air

L = Land

Prior Entry Stamp

Import Dept.

S. No. and Date

Customs Broker Code

Importer Code(IEC/GSTIN/PAN etc as applicable)

Importer's Name and Address

Vessel's Name

Rotation No. Date

Line Number

Port of Shipment

Country of Origin and Code

Country of Consignment (if different) and Code

Bill of Lading Date

PACKAGES QUANTITY GOODS

CUSTOMS DUTY

No an d Descripti on.

Mark s and Numbers.

Serial No.

Commercial Unit Code Standard Unit Cod e

Weight /Volum e/Num ber etc.

Descripti on R.I.T.C. No (Give details of each class separate ly)

Customs Tariff heading Preferen tial Exempti on Notificat ion No. and year*# Exempti on Notificat ion No. and year*

Natur e of duty code

Assessable Value under Section 14 Customs Act, 1962 (Rs.)

RATE Basic Auxili ary (Rs.)

AMO UNT Basic Auxili ary (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

ADDITIONAL DUTY

IGST

C.E.T. Headi ng Exem ption Notifi cation No. and year

Value under Section 3 Custom s Tariff Act, 1975 (Rs.)

Rate

SA D

Total Additio nal Duty

GST Code

IGST Rate

Exempt ion Notific ation for claimin g exempt ion from IGST

IGST amoun t (Rs.)

GST Comp ensati on Cess Rate

Exem ption Notifi cation for claimi ng exemp tion from GST Com pensa tion Cess

GST Compe nsation Cess Amoun t

TOTAL DUTY

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

	Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS) ............................................. TOTAL AMOUNT OF DUTY (IN WORDS)

	.....................................................Import Clerk RUPEES .................................. TOTAL ....................... .......................

(By pin-point typewriter)

S. No.	Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF	Freight	Insurance	Currency Code	Exchange Rage	Loading/Local Agency Commission	Miscellaneous Charges	Total Value (In Rupees)	Landing Charges	Assessable Value (in Rupees)	(Declaration to be signed by the Custom Borker) 1. I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No...........dated .... Are in accordance with the Invoice No .............. Dated ............ and other documents presented herewith. 2. I/We declare that I/We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.
1
2
3
4
5
Total
I.T. C Licence or C.C.P. No. and date/Part and S. No./O.G.L. No. Exemption No. and value debited to Licence/C.C.P. (In case of Letter of Authority, Name of Person to whom issued,, No. and Date)						Debit P. D. A/c. No		Stamp of collection Free No. and Date			N. B.-Where a declaration in this form is made by the Custom Broker a declaration in the prescribed form shall be furnished by the importers of the goods covered by this Bill of Entry. Signature of the Custom Broker
Licence(s) Registered							Licence(s) Audited			......20.....

DECLARATION

(To be signed by an importer)

With Custom* Broker

1. I/We declare that the contents of invoice(s) No.(s) ....................... Dated ................ of M/s ................. And of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect.

Without Custom* Broker

I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No ........ dated .... Are in accordance with the invoice No............dated........... and other documents presented herewith. i/We also declare that the con tents of the above mentioned invoice(s) and documents are true and correct in every respect.

2. I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be.

3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account.

4(a)*.I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]

4(b) *I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per details below [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]:

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5(a) *I/We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note / credit note (post - import price adjustment)

5(b)* I/We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note / credit note (post - import price adjustment).

[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]

6(a)* .I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice

6(b)* I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice

[

please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]

Sl.	Particulars	Amount or expressed as % of the unit price
i	Brokerage and Commissions, except buying commission [Rule 10 (1) (a) (i) of Customs Valuation Rules, 2007]:
ii	Cost of containers. [Rule 10 (1) (a) (ii)]:
iii	Packing cost: [Rule 10 (1) (a) (iii)]:
iv	Cost of goods and services supplied by the buyer [Rule 10 (1) (b)]:

7(a)* I/We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]

7(b)*I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare:

(i) that our imports have NOT been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at ___________Customs House

(iii) that our imports have been examined by Special Valuation Branch of __________ Customs House. (Our SVB File No._____________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has NOT CHANGED since previously examined by the Special Valuation Branch of the Customs House at___________

(iv) that our imports have been examined by Special Valuation Branch of _________ Customs House. (Our SVB File No._______________ refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect from ____________

8(a)* I/We am/are NOT related to the seller of the goods covered under invoice no._____________ dated ______________, in terms of Rule 2(2) of the Customs Valuation Rules, 2007

8(b)* I/We am/are related to the seller of the goods covered under invoice no._____ Dated_______ , and our nature of relationship is ________________ in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as follows:

(i) that our imports have not been examined by any Special Valuation Branch so far or

(ii) that our imports are under examination by the SVB at____________Customs House

(iii) that our imports have been examined by Special Valuation Branch of _______ Customs House. (Our SVB File No._____________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at___________

(iv) that our imports have been examined by Special Valuation Branch of___________ Customs House. (Our SVB File No.__________ refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect from____________

9(a)# I/We declare the following details related to Preferential rate of duty under a trade agreement for the goods at Sl. No ................... in above table.

[Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020]

Sr.No.	Particulars	Details
(i)	Treaty/Free Trade Agreement
(ii)	Certificate of Origin reference number along with date of issuance (Produce certificate of origin covering each item on which preferential rate of duty is claimed)
(iii)	Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained]
	If not Wholly Obtained state whether General Rule is applicable or Products Specific Rule (PSR)
	Specify the Products Specific Rule (PSR), if applicable
(iv)	Indicate if accumulation/cumulation is applied (Y es/No)
(v)	Indicate if the certificate of origin is issued by a third country (Back to Back) -Yes/No
	If Yes, then country of Issuing Authority (Which will be different from Country of Origin)
(vi)	Transport of Goods: (Directly from country of origin/through another country)

9(b)# Declaration (To be signed by an Importer)

"I, the undersigned, declare that the goods described in Sr. No.______ of the bill of entry qualify as originating goods for preferential rate of duty under the (name of the Rules) notified vide notification No.________ dated_____

Signature of Importer ..........................

Name of the Importer ..........................

Designation .........................

Stamp .........................

*Strike out whichever is inapplicable

# If Preferential Duty on Origin is availed

(FOR CUSTOM HOUSE USE)

	Documents presented with bill of entry	Date of receipt in:
	Check here additional documents required
1.	Invoice	Appraising group Central Exchange Unit
2.	Packing List	Trade return I.A.D.
3.	Bank Draft	C.R.A.D M.C.D. Key Register
4.	Insurance Memo/Policy	M.C.D Manifest Posting
5.	Bill of Lading	(On duplicate Copy only)
6.	Import Licence/Custom Clearance Permit	Passed out of Customs Charge
7.	Certificate of Origin
8.	............................................	Proper Officer
9	...................................
10.	...........................................	(Actual designation to be indicated)

FORM-II

(See regulation 3)

Bill of Entry For Warehousing

Licence No.

Port Code

S = Sea

A= Air

L = Land

Bond Ni. & Date

Import Dept.

S. No. and Date

Customs Broker Code

Importer Code(IEC/GSTIN/PAN etc

Importer's Name and Address whether Govt. or

Vessel's Name

Rotation No. Date

Line Number

Port of Shipment

Country of Origin and Code

Country of Consignment (if different) and Code

Bill of Lading Date

PACKAGES QUANTITY GOODS

CUSTOMS DUTY

No an d Descripti on.

Mark s and Numbers.

Serial No.

Commercial Unit Code

..... Standard Unit Cod e

Weight /Volum e/Num ber etc.

Descripti on R.I.T.C. No (Give details of each class separately)

Customs Tariff heading Preferen tial Exempti on Notificat ion No. and year*#

.......... Exempti on Notificat ion No. and year*

Natur e of duty code

Assessable Value under Section 14 Customs Act, 1962 (Rs.)

RATE Basic ............ Auxili ary (Rs.)

AMO UNT Basic ......... Auxili ary (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

ADDITIONAL DUTY

IGST

C.E.T. Headi ng Exem ption Notifi cation No. and year

MRP per unit if any

Amount of abatement, if any

Value for the purpose for Section 3 Custom s Tariff Act, 1975 (Rs.)

Rate

SA D

Total Additio nal Duty

GST Code

IGST Rate

Exempt ion Notific ation for claimin g exempt ion from IGST

IGST amoun t (Rs.)

GST Comp ensati on Cess Rate

Exem ption Notifi cation for claimi ng exemp tion from GST Com pensa tion Cess

GST Compe nsation Cess Amoun t

TOTAL DUTY

Col. 9 + Col. 11 Where the provision s of subsection 4A of Central Excise Act, 1944, does not apply

Where the provisi ons of subsection (2) of Sectio n 4A of the Central Excise Act, 1944 apply

(12)

(12)A

(12B)

(13)

(13A)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

	Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS) ............................................. TOTAL AMOUNT OF DUTY (IN WORDS)

	.....................................................Import Clerk RUPEES .................................. TOTAL ....................... .......................

(By pin-point typewriter)

S. No.	Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF	Freight	Insurance	Currency Code	Exchange Rage	Loading/Local Agency Commission	Miscellaneous Charges	Total Value (In Rupees)	Landing Charges	Assessable Value (in Rupees)	(Declaration to be signed by the Custom Borker) 1. I/We apply for leave to deposit the goods covered by this Bill of Entry in the .............. warehouse being public/private warehouse appointed/Licensed under the Customs Act, 1962. 2. I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No ........... Dated are in accordance with the Invoice No ............. dated ... and other documents presented herewith 3.I/We have not received any other document or information showing a different price, value, quantity or description of the said goods and that if at any time hereafter I/we receive any documents from the importer showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs, as the case may be.
1
2
3
4
5
Total
T. C Licence or C.C.P. No. and date/Part and S. No./O.G.L. No. Exemption No. and value debited to Licence/C.C.P. (In case of Letter of Authority, Name of Person to whom issued,, No. and Date)						To be warehoused within......days from the beginning of the operation of actual removal form docks		Bond registered under No..........of ...			N. B.-Where a declaration in this form is made by the Custom Broker a declaration in the prescribed form shall be furnished by the importers of the goods covered by this Bill of Entry.
								(Date) Supdt. Bond _____________ Bond Clerk
Licence(s) Registered						Licence(s) Audited		Date of Deposit of Goods in the warehouse
Assistant Commissioner of Customs, Bond Department								Preventive Officer			......20..... Signature of the Custom Broker

DECLARATION

(To be signed by an Importer)

With Custom* Broker

I/We declare that the contents of invoice(s) No.(s) .............. Dated ............... of M/s And .............. of other documents relating to the goods covered by the said invoice(s) and presented herewith are true and correct in every aspect. OR

Without Custom* Broker

I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No ............. dated .... Are in accordance with the invoice No ........... Dated ............. and other documents presented herewith. i/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

I/We declare that I/we have not received and do not know of any other documents or information showing a different price, value (including local payments, whether as commission or otherwise), quantity or description of the said goods and that if at any time hereafter I/we discover any information showing a different state of facts, I/we will immediately make the same known to the Principal Commissioner of Customs or Commissioner of Customs as the case may be.

I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account.

4(a)*.

I/We declare that there are no conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]

4(b)*

I/We declare that there are conditions or restrictions imposed by the seller of any third party on the disposition or use of the imported goods as per details below [Please see proviso to Rule 3(2)) of the Customs Valuation Rules, 2007]:

-----------------------------------------------------------------------------------------

------------------------------------------

5(a)*

I/We declare that the price paid or payable by us is NOT subject to settlement with the seller at the end of a defined period by means of debit note / credit note (post - import price adjustment)

5(b)*

I/We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note / credit note

(post - import price adjustment).

[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]

6(a)*.

I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice'

6(b)*

I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice'

[' please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]

Sl.	Particulars	Amount or expressed as % of the unit price
i	Brokerage and Commissions, except buying commission [Rule 10 (1) (a) (i) of Customs Valuation Rules, 2007]:
ii	Cost of containers. [Rule 10 (1) (a) (ii)]:
iii	Packing cost: [Rule 10 (1) (a) (iii)]:
iv	Cost of goods and services supplied by the buyer [Rule 10 (1) (b)]:

7(a)*

I/We declare that there are NO payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]

7(b)*

I/We declare that there are payments actually paid or payable for the imported goods by way of Royalty / Licence Fee / subsequent resale or use of goods /other payment as a condition of sale [(Please see Rule 10 (1) (c), (d) & (e) of Customs Valuation Rules, 2007]. We further declare:

(i) that our imports have NOT been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB _____________ at Customs House

(iii) that our imports have been examined by Special Valuation Branch of ____________Customs House. (Our SVB File No. ____________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has NOT CHANGED since previously examined by the Special Valuation Branch of the Customs House at . ____________

(iv) that our imports have been examined by Special Valuation Branch of _______________ Customs House. (Our SVB File No. ________ refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect from _______________

8(a)*

I/We am/are NOT related to the seller of the goods covered under invoice no___________ dated___________ , in terms of Rule 2(2) of the Customs Valuation. Rules, 2007

8(b)*

I/We am/are related to the seller of the goods covered under invoice no.______________ dated ________ , and our nature of relationship

___________ is in terms of Rule 2(2) of the Customs Valuation Rules, 2007. We further declare as follows:

(i) that our imports have not been examined by any Special Valuation Branch so far or

(ii) that our imports are under examination by the SVB _________ at Customs House

(iii) that our imports have been examined by Special Valuation Branch of ___________ Customs House. (Our SVB File No .________ refers). We further declare that the terms & conditions of the agreement or pattern of invoicing has not changed since previously examined by the Special Valuation Branch of the Customs House at ___________ .

(iv) that our imports have been examined by Special Valuation Branch of ____________ Customs House. (Our SVB File No.______ refers). We further declare that the terms & conditions of the agreement with the seller / pattern of invoicing has changed with effect from _____________

9(a)# I/We declare the following details related to Preferential rate of duty under a trade agreement for the goods at Sl. No in ab ove table.

Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020]

Sr.No.	Particulars	Details
(i)	Treaty/Free Trade Agreement
(ii)	Certificate of Origin reference number along with date of issuance (Produce certificate of origin covering each item on which preferential rate of duty is claimed)
(iii)	Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained]
	If not Wholly Obtained state whether General Rule is applicable or Products Specific Rule (PSR)
	Specify the Products Specific Rule (PSR), if applicable
(iv)	Indicate if accumulation/cumulation is applied (Y es/No)
(v)	Indicate if the certificate of origin is issued by a third country (Back to Back) -Yes/No
	If Yes, then country of Issuing Authority (Which will be different from Country of Origin)
(vi)	Transport of Goods: (Directly from country of origin/through another country)

9(b)#

Declaration (To be signed by an Importer)

"I, the undersigned, declare that the goods described in Sr. No. __________ of the bill of entry qualify as originating goods for preferential rate of duty under the (name of the Rules) notified vide notification No. ________ dated ______________ ."

Signature of Importer .........................................

Name of the Importer ...........................

Designation ....................................

Stamp .............................

*Strike out whichever is inapplicable

# If Preferential Duty on Origin is availed

(FOR CUSTOM HOUSE USE)

	Documents presented with bill of entry	Date of receipt in:
	Check here additional documents required
1.	Invoice .......................	Appraising group Central Exchange Unit
2.	Packing List ................	Trade return I.A.D.
3.	Bank Draft .......................	C.R.A.D M.C.D. Key Register
4.	Insurance Memo/Policy .............	M.C.D Manifest Posting
5.	Bill of Lading ........................	(On duplicate Copy only)
6.	Import Licence/Custom Clearance Permit .........................	Permitted removal to Bonded Warehouse under Custom control
7.	Certificate of Origin
8.	............................................	Proper Officer
9	...................................
10.	...........................................	(Actual designation to be indicated)

FORM-III

(See regulation 3)

Bill of Entry For Ex-Bond Clearance

Licence No.

Port Code

S = Sea

A= Air

L = Land

Prior Entry Stamp

Import Dept.

S. No. and Date

Customs Broker Code

Importer Code(IEC/GSTIN/PAN etc as applicable)

Importer's Name and Address

Vessel's Name

Rotation No. Date

Line Number

Port of Shipment

Country of Origin and Code

Country of Consignment (if different) and Code

Bill of Lading Date

PACKAGES QUANTITY GOODS

CUSTOMS DUTY

No. an d Descripti on.

Mark s and Numbers.

Serial No.

Commercial Unit Code .... Standard Unit Cod e

Weight /Volum e/Num ber etc.

Description .......... R.I.T.C. No (Give details of each class separately)

Customs Tariff heading ................. Preferential Exemption Notification No. and year*# ........Exempti on Notification No. and year*

Natur e of duty code

Assessable Value under Section 14 Customs Act, 1962 (Rs.)

RATE Basic ...... Auxili ary (Rs.)

AMO UNT Basic ............. Auxili ary (Rs.)

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

ADDITIONAL DUTY

IGST

C.E.T. Headi ng ... Exem ption Notifi cation No. and year

Value under Section 3 Custom s Tariff Act, 1975 (Rs.)

Rate

SA D

Total Additio nal Duty

GST Code

IGST Rate

Exemption Notification for claiming exemption from IGST

IGST amount (Rs.)

GST Compensation Cess Rate

Exem ption Notifi cation for claiming exemption from GST Com pensa tion Cess

GST Compe nsation Cess Amoun t

TOTAL DUTY

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

(23)

(24)

Gross Weight TOTAL NUMER OF PACKAGES (IN WORDS)................. TOTAL AMOUNT OF DUTY (IN WORDS)....................... Import Clerk RUPEES.................. TOTAL ........................

(By pin-point typewriter)

S. No.	Invoice Value (Foreign Currency) (FOB/C& F/C&I/CIF	Freight	Insurance	Currency Code	Exchange Rage	Loading/Local Agency Commission	Miscellaneous Charges	Total Value (In Rupees)	Landing Charges	Assessable Value (in Rupees)	Name and address of the warehouse including warehouse code where the goods are kept in deposit
1
2
3
4
5
Total
Date of deposit in warehouse			Entered in Warehouse registered. .... Vide Page No..... Item No....... Warehouse			Debit P. D. A/c. No.		Stamp of collection			(Declaration to be signed by the importer/ Custom Borker 1. I/We declare that the particulars given in this Bill of Entry are true.
Date of Presentation to Warehouse Officer							Date of removal of goods from the Warehouse				2. I/We apply for permission to clear the goods from the Customs Bonded Warehouse subject t the provisions of the Customs Act, 1962.

DECLARATION

(To be signed by an importer)

With Custom* Broker

Without Custom* Broker

I/We declare that the contents of this Bill of Entry for goods imported against Bill of Lading No ........ dated .... Are in accordance with the invoice No............dated........... and other documents presented herewith. i/We also declare that the contents of the above mentioned invoice(s) and documents are true and correct in every respect.

3. I/We declare that goods covered by the bill of entry have been imported on outright purchase/consignment account.

----------------------------------------------------------------------

---------------------------------------------------------------------

5(b)* I/We declare the that price paid or payable by the importer will be settled with the seller at the end of a defined period by means of debit note / credit note (post - import price adjustment).

[The declaration at serial no. 4a and 4b shall not be required in cases where duty is levied at specific rates or on Tariff Value]

6(a)* .I/We declare that there are no other payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice

6(b)* I/We declare that there are the following payments actually paid or payable for the imported goods by way of cost and services other than those declared in the invoice

[

please refer to Rule 10 (1) (a) & (b) of the Customs Valuation Rules, 2007]

Sl.	Particulars	Amount or expressed as % of the unit price
i	Brokerage and Commissions, except buying commission [Rule 10 (1) (a) (i) of Customs Valuation Rules, 2007]:
ii	Cost of containers. [Rule 10 (1) (a) (ii)]:
iii	Packing cost: [Rule 10 (1) (a) (iii)]:
iv	Cost of goods and services supplied by the buyer [Rule 10 (1) (b)]:

(i) that our imports have NOT been examined by any Special Valuation Branch so far

(ii) that our imports are under examination by the SVB at ___________Customs House

8(a)* I/We am/are NOT related to the seller of the goods covered under invoice no._____________ dated ______________, in terms of Rule 2(2) of the Customs Valuation Rules, 2007

(i) that our imports have not been examined by any Special Valuation Branch so far or

(ii) that our imports are under examination by the SVB at____________Customs House

9(a)# I/We declare the following details related to Preferential rate of duty under a trade agreement for the goods at Sl. No ................... in above table.

[Please refer to Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020]

Sr.No.	Particulars	Details
(i)	Treaty/Free Trade Agreement
(ii)	Certificate of Origin reference number along with date of issuance (Produce certificate of origin covering each item on which preferential rate of duty is claimed)
(iii)	Originating criteria [either (a) Wholly Obtained or (b) not Wholly Obtained]
	If not Wholly Obtained state whether General Rule is applicable or Products Specific Rule (PSR)
	Specify the Products Specific Rule (PSR), if applicable
(iv)	Indicate if accumulation/cumulation is applied (Yes/No)
(v)	Indicate if the certificate of origin is issued by a third country (Back to Back) -Yes/No
	If Yes, then country of Issuing Authority (Which will be different from Country of Origin)
(vi)	Transport of Goods: (Directly from country of origin/through another country)

9(b)# Declaration (To be signed by an Importer)

Signature of Importer ..........................

Name of the Importer ..........................

Designation .........................

Stamp .........................

*Strike out whichever is inapplicable

# If Preferential Duty on Origin is availed

(FOR CUSTOM HOUSE USE)

	Documents presented with bill of entry	Date of receipt in:
	Check here additional documents required
1.	Invoice ...............	Bond Department
2.	Packing List	Appraising group
3.	Insurance Memo/Policy	Warehouse Officer Central Exchange Unit
4.	Certificate of Origin Revenue Posting
5.		Station Date....20.. Signature of Importer Custom Broker
6.	.........................................................	C.R.A.D .. (On duplicate Copy only)
7.	.........................................................	M.C.D. Key Register ... Passed out of Customs Charge
	.........................................................	M.C.D. Manifest Posting
	.........................................................	Proper Officer
	.........................................................	(Actual designation to be indicated)

(Ananth Rathakrishnan)

Deputy Secretary (Customs)

Note :- The principal regulations were published vide notification number 396-Customs (N.T.) dated the 1st August, 1976, superseded by notification number 03/88-Customs (N.T.) dated 14th January,1988 published in the Gazette of India vide G.S.R. 30 (E) dated the 14th January,1988 and then restored by notification number 77/89 dated 27th December, 1988 published in the Gazette of India vide number G.S.R. 1067(E) dated 27th December, 1989 and were last amended vide notification number 65/2017 -Customs(N.T.) , dated the 30th June, 2017 published in the Gazette of India vide number G.S.R. 810(E) dated the 30th June, 2017.