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Circular No. 26/ 2015- Customs

Dated 23.10.2015

F.No. 450/2/2015- Dir( Cus ) ( Pt)

Government of India

Ministry of Finance

Department of Revenue

(Central Board of Excise and Customs)

****

All Chief Commissioners of Customs

All Chief Commissioners of Customs and Central Excise

All Commissioners of Customs

All Commissioners of Customs and Central Excise

Sir / Madam,

Subject: Use of digital signature for submission of documents – regarding

Attention is invited to Board Circular No. 10/2015- Customs dated 31.03.2015 which lays guidelines for use of digital signature certificates for submission through remote EDI filing of customs process documents viz. Bill of Entry, Shipping Bill , Import General Manifest (IGM), Export General Manifest (EGM) by importers, exporters, Customs brokers, airlines and their agents, with effect from 01.04.2015.

2. In terms of Board Circular No 10/2015–Customs, dated 31.03.2015, importers registered under Accredited Client Programme (ACP) are mandatorily required to file Bills of Entry with digital signature with effect from 01.05.2015.Wherever the customs process documents are digitally signed, the Customs will not insist on the user to physically sign the said documents.

In order to increase coverage of digitally signed documents and subsequent phasing out of physical /manual submission of documents, Board has decided that all importers, exporters using services of Customs Brokers for formalities under Customs Act, 1962, shipping lines and air lines shall file customs documents under digital signature certificates mandatorily with effect from 01.01.2016. The importers/ exporters desirous of filing Bill of Entry or Shipping Bill individually may however have the option of filing declarations/ documents without using digital signature. Further, wherever the customs process documents are digitally signed, the Customs will not insist on the user to physically sign the said documents.

4. All Chief Commissioners of Customs should issue suitable instruction to staff working under their charges for adherence to these guidelines. Further, wide publicity may be given to trade and stakeholders for smooth implementation of aforementioned guidelines.

Difficulty, faced if any, may be brought to the notice of the Board.

Yours faithfully

( A.K. Sapra )

OSD( Customs IV)

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .