SEZ Online

Of Ministry of Commerce NSDL Database Management Limited

Intended Audience

This document is intended for use by existing SEZ units for the purpose of submitting Bill of Entry on behalf of DTA units
when there is a DTA Sale transaction. The document describes the process of preparation & submission of Bill of Entry in
case of a DTA Sale through SEZ online system.

Table of Contents

1. Introduction .......................................................................................................................................... 2

2. Preparation of BOE (DTA Sale) .............................................................................................................. 2

3. Preparation of DTA Sale offline & upload into SEZ Online System ..................................................... 13

4. Workflow of BOE (DTA Sale) for submission to Customs ................................................................... 14

5. Payment of Transaction charge .......................................................................................................... 15

6. Printing BOE through SEZ Online System ........................................................................................... 16

7. Submission of BOE (DTA Sale) by the Unit .......................................................................................... 19

8. Assessment of BOE (DTA Sale) ............................................................................................................ 19

9. Duty Payment by Unit ......................................................................................................................... 20

10. Challan Details .................................................................................................................................... 20

11. Verification of Challan Details............................................................................................................. 21

12. Search BOE (DTA Sale) ........................................................................................................................ 21

13. Various status of BOE (DTA Sale) ........................................................................................................ 23

14. Cancel BOE (DTA Sale) before submission to Customs....................................................................... 24

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1. Introduction
A Unit may sell goods and services in the Domestic tariff Area (DTA) on Payment of Custom duties. The DTA buyer
shall file Bill of Entry for home consumption along with the required documents with the Authorised officers of the
SEZ.
However, the SEZ Unit may also file the Bill of Entry for home consumption on the basis of authorization from a
Domestic tariff Area buyer. The SEZ unit can prepare and submit Bill of Entry (DTA Sale) to the DC Customs Office
through SEZ Online system.
The following are the steps to be followed for preparation and submission of BOE (DTA Sale) to Customs office:

Preparation of BOE (DTA Sale) by Unit Maker or CHA user and its submission to Unit Approver.
Verification of BOE (DTA Sale) by Unit Approver and its submission to DC Customs electronically, using
Digital Signature Certificate.
Obtain Print out of BOE (DTA Sale) (in 5 copies) from SEZ Online System & submit it to DC Customs along
with necessary supporting documents e.g. Invoice, packing list etc.
After assessment of the BOE (DTA Sale) through SEZ Online system, it comes to the inbox of the Unit. The
unit has to enter the challan details for the duty paid by him. Once the unit enters the challan details and
submits the DTA sale Bill of Entry, it goes to the inbox of the Authorised Officer for providing out of
charge.
The Authorized Officer will verify the challan details as entered by the unit in the system with the original
physical copy of the challan and shall allow the goods outside the SEZ after inspecting the consignment.

2. Preparation of BOE (DTA Sale)

For Preparation of BOE (DTA Sale), a Maker-Checker concept has been incorporated at the unit’s end, in the SEZ
Online system. The BOE (DTA Sale) can be prepared either by the ‘Unit Maker’ user or CHA user.

The 'Unit Maker' or CHA user can prepare a BOE (DTA Sale) and submit it to the 'Unit Approver' user who
verifies/checks the correctness of the BOE (DTA Sale) before its submission to DC Custom's Office.

In case a unit files his BOE (DTA Sale) through his CHA, the ‘Unit Admin’ user has to create a user id for its CHA, if
not created earlier. If CHA user ID is already been created, “Unit Admin” user has to assign “DTA Sale” functionality
to CHA. The CHA user can prepare the BOE (DTA Sale) and submit it to the Unit Approver.

The BOE (DTA Sale) is divided into the following five sections:

1. DTA Sale Details

2. Shipment Details
3. Invoice Details
4. Item Details &
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5. Item Duty Details

The various sections/tabs of the BOE (DTA Sale) are explained below:

I. DTA Sale Details: The basic details of the BOE (DTA Sale) are captured in this section. Steps to fill DTA Sale
Details tab/section are as mentioned below

a. BOE Type: The BOE Type is populated by the system as “Home Consumption” however, the it may be
changed if required.

b. Sez Unit Details

The details of this section are automatically populated by the System (based on the information entered by
the unit while submitting Unit Regularisation Request or New Unit Application). These details are not editable.
If the BOE (DTA Sale) is prepared by a CHA user, the CHA Code will be populated, else, the word ‘Self’ will be
populated.

After entering the above mentioned details, as the BOE (DTA Sale) is saved for the first time, the unique
request id gets generated by the system. On clicking the save button, the other tabs/sections of the BOE (DTA
Sale) are displayed.

c. Other details

i. First Check Request: This checkbox has to be ticked by the Unit user to request the Assessing Officer to
examine the goods before assessment. However, if First check of goods is requested, the reason why first
check has been requested needs to be provided.

ii. Certificate Details: The checkbox has to be ticked; if applicable. As the checkbox is ticked, an ‘Add’ button
is displayed. On clicking the Add button, the Certificate details can be provided. Multiple certificate details
can be added, if required.

iii. Clearance against bond: The checkbox has to be ticked; if applicable. As the checkbox is ticked, an ‘Add’
button is displayed. On clicking the Add button, the bond details can be provided. Multiple bond details
can be added, if required.

iv. Add Non standard currency for filing DTA Sales: If a BOE (DTA Sale) involves any non-standard
currency (i.e. a currency whose exchange rate is not published by CBEC), this check box has to be
ticked. In case of transactions involving non standard currencies, the unit needs to obtain a certificate
from a Bank regarding the exchange rate of the non standard currency.

The checkbox if ticked, the bank certificate details (Bank Name, certificate No. certificate date etc)
and the currency details viz. Currency Name, Exchange Rate etc are to required to be entered by the
user. Once these details are entered, the non standard currency name and its corresponding rate will

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be available for use in the BOE (DTA sale) in the invoice details tab of the BOE (DTA Sale) and can be
used by the user in preparing the BOE (DTA Sale).

v. Joint Filing / Client Details:

Client Details: If an SEZ Unit enters into a DTA Sale transaction on behalf of its clients & is not the
owner of the goods & the details of such client (owner of the goods) needs to be printed on the Bill of
Entry, this check box may be selected.

On selection of the check box, a field will be displayed to the user where the details of the other party
may be entered. The details entered in this field will be printed in the ‘Importer’s Name & Address
section of the Bill of Entry below the name of the SEZ Unit.

After filling up the details, the ‘Save’ Button present at the bottom of this section has to be clicked to
save all the details.

II. Shipment Details: The Shipment related Details of the BOE (DTA Sale) are captured in this section/tab. The
steps to fill Shipment Details tab are as mentioned below:

a. Consignment Details :

i. Country of origin

The details of this section are automatically populated by the System as “India” and are not editable.

ii. Place of Origin

The details of this section are automatically populated by the System (based on the information
entered by the unit while submitting Unit Regularisation Request or New Unit Application). These
details are not editable.

iii. Mode of Transport

The mode of transport can be selected from the drop down. After selecting the mode of transport,
the ‘Save’ button has to be clicked to save all the details entered in this tab. On saving, an ‘Add’
button would be displayed. On clicking the ‘Add’ button the form will appear to enter the details. If
Mode of transport is Sea or Land, container details have to be specified. Multiple container details
can be added if required.

After filling up the details, the ‘Save’ Button present at the bottom of this section has to be clicked to
save all the details.

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III. Invoice Details: The invoice details of the BOE (DTA Sale) are captured in this section/tab. The steps to fill
Invoice details tab are mentioned below

a. Type of Applicable charges

i. SEZ Online system provides flexibility to its users to specify the various applicable charges (e.g.
Freight, Insurance, miscellaneous charges, agency commission etc.) either BOE wise or invoice wise or
item wise. Following is the outcome based on the option selected:

BOE wise The fields for capturing the applicable Applicable charges are to be
charges appear only once for the BOE entered only once and will
(DTA Sale) . The fields appear in the be applicable to all the
invoice details tab, before the invoice Invoices & Items of the BOE
details are captured (DTA Sale).
Invoice wise The fields for capturing the applicable Applicable charges are to
charges appear every time a new entered for each Invoice
invoice is added in the BOE (DTA Sale) . and will be applicable to all
The fields appear in the ‘Invoice Details’ the Items added to that
tab, after the basic invoice details are particular Invoice only.
captured.
Item wise The fields for capturing the applicable Applicable charges are to be
charges appear every time a new item is entered for each Item of all
added in any invoice of the BOE (DTA the Invoices and will be
Sale) . The fields appear in the ‘Item applicable to that particular
Details’ tab, after the basic item details Item only.
are captured.

ii. In the invoice details tab, the user has to first select whether he wishes to provide the applicable
charges BOE wise or Invoice wise or Item wise. Once the user makes a choice and clicks on the ‘Save’
button, it cannot be changed later for that BOE (DTA Sale).

b. Addition of an ‘Invoice’

i. Invoices can be added to the BOE (DTA Sale) by clicking on the ‘Add’ button provided in the ‘Invoice
list’ section of the BOE (DTA Sale). On clicking the ‘Add’ button, the Invoice Details fields are displayed
wherein all the basic details of the Invoice are entered. (E.g. Invoice type, Invoice value, currency etc).
An invoice will get added successfully only as the user fills in all the mandatory fields of the Invoice
Details section and clicks on the ‘Save’ button.

While entering the Invoice Details the user has to select the ‘Type of Invoice’ from the drop down.
The options available are FOB, CI, CIF or CF. The ‘type of invoice’ as selected for the first invoice of the
BOE (DTA Sale) will be applicable for all the other invoices added in the BOE (DTA Sale).

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ii. Discount:
As the checkbox is ticked, the relevant fields will be displayed wherein the discount details can be
entered. The discount details, even if specified, will NOT be considered by the system in calculation of
the Assessable value of the item.

Note: SEZ Online System provides a flexibility of specifying the discount details either invoice wise or
item wise. However, if the user enters discount details invoice wise, (in invoice details tab), the
discount details cannot be provided Item wise and vice-versa.

iii. DTA Unit/Buyer Details: In this section, DTA Unit/Buyer Details are to be specified. If there are
multiple invoices, the name of the DTA Unit/Buyer entered in the first invoice will be auto populated
in the subsequent invoices and the user will not be able to edit the same. Thus, a DTA Sale Bill of
Entry cannot have multiple DTA Unit/buyers.

iv. Seller Details: In this section, the seller details are to be specified.

v. Broker Details: In this section, the broker details are to be specified.

vi. Buyer Seller Relationship: The checkbox has to be ticked; if applicable. As the checkbox is ticked, the
relevant fields will be displayed wherein the details can be entered.

vii. SVB Load: The checkbox has to be ticked; if applicable. As the checkbox is ticked, the relevant fields
will be displayed wherein the details can be entered. Based on the details provided by the user, the
calculation of Assessable value/duty will be done by the system. SEZ Online System provides a
flexibility of specifying the discount details either invoice wise or item wise or both.

After filling up the details, the ‘Save’ Button present at the bottom of this section has to be clicked to
save all the details.

On addition of invoice, the details are displayed in the form of a table.

“Is not included in Unit Price? “

To match sum of item value with the Invoice value, user has to modify Unit Price /Product Value field
in Item details tab in such a way that the sum of all items equals Invoice value less the applicable
charges for whom the check is checked.

c. Addition of multiple Invoices

If the user wants to add multiple invoices to a BOE (DTA Sale), he can click on add button and enter all the
details of the invoice and save. There is no limit on the number of invoices that can be added to a BOE
(DTA Sale).

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d. Edit/View the details of an Invoice

The user can view/edit the details of any invoice by clicking on Invoice no. from the table in the ‘Invoice
List’ section.

e. Deletion of an ‘Invoice’

If the user wants to remove a particular invoice from the BOE (DTA Sale), he can do so by selecting the
particular invoice and clicking on delete button.

IV. Item Details: The details of the item are captured in this section/tab. The steps to fill item details are
mentioned below:

As the invoices are added in the BOE (DTA Sale) through the ‘Invoice Details’ tab, a table is displayed in the
‘Item details’ section of the BOE (DTA Sale).

a. Addition of an ‘Item’ of an Invoice

i. Select the Invoice for which an Item has to be added and click on the ‘Add’ button. (If there is only
one Invoice in the BOE (DTA Sale), on clicking the Add button, the Item will automatically get added
to that Invoice)
ii. On clicking the ‘Add’ button, the ‘Item Details’ section is displayed wherein the basic details of the
item can be entered. An item will get added successfully only as the user fills in all the mandatory
fields of the Item details section and clicks on the ‘Save’ button.

iii. License Details:

The checkbox has to be ticked; if applicable. As the checkbox is ticked, the relevant fields will be
displayed wherein the details can be entered.

iv. Discount:

The check box has to be ticked only if discount is to be mentioned in BOE (DTA Sale). As the checkbox
is ticked, the relevant fields will be displayed wherein the discount details can be entered. The
discount details, even if specified, will NOT be considered by the system in calculation of the
Assessable value of the item.

Note: SEZ Online System provides a flexibility of specifying the discount details either invoice wise or
item wise. However, if the user enters discount details invoice wise, (in invoice details tab), the
discount details cannot be provided Item wise and vice-versa.

v. Previous Procurement Applicable:

The checkbox has to be ticked; if applicable. As the checkbox is ticked, the relevant fields will be
displayed wherein the details can be entered

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vi. Previous DTA Sale Applicable

The checkbox has to be ticked; if applicable. As the checkbox is ticked, the relevant fields will be
displayed wherein the details can be entered.

viii. SVB Load

The checkbox has to be ticked; if applicable. As the checkbox is ticked, the relevant fields will be
displayed wherein the details can be entered. Based on the details provided by the user, the
calculation of Assessable value/duty will be done by the system. SEZ Online System provides a
flexibility of specifying the discount details either invoice wise or item wise or both.

After filling up the details, the ‘Save’ Button present at the bottom of this section has to be clicked to
save all the details.

After adding an item to an invoice & saving, the Item Details are displayed in a table.

b. Addition of multiple Items to an invoice.

To add multiple items to an invoice, the user has to select the invoice (using the radio button provided in
the left most column of ‘List of Invoices‘table) & click on ‘Add’ button. There is no limit on the number of
items that can be added to an invoice.

However, the total product value of all the items of an invoice should be equal to its invoice value. In case
the total product value of all the items of the invoice (as entered by the user) is greater or less than the
invoice value, error message is displayed to the user.

If there are many items within an invoice, it may be a time consuming exercise for the user to enter the
details of each and every item using the screens of SEZ Online system. A facility has been provided to
import an excel sheet containing the item details of an Invoice directly into SEZ online system so that, if
data is already available in electronic format, it can be re-used and typing the item details again can be
avoided. For this purpose, the user has to do the following:
1. Prepare an excel sheet containing the details of the items of the invoice. The excel sheet needs to be
prepared in a specified format. The specified format can be obtained from the “Downloads” section
of the website www.sezonline-ndml.com. Please refer to the excel workbook called as “Bill of entry
(Item Details) Excel Upload Template version 1.0.1”
2. After preparation of excel file click on the “Generate File” button located at the left top of the file,
this action will ask to save the file in “.be” format at desired location.
3. Click on the link called as “Upload Items” in the Invoice List (as indicated in the screen shot below).
4. With the help of the browse button, select the file containing the item details of the invoice and
upload.
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5. On successful upload, message is displayed to the user.

6. The user may then click on the item details tab and view the details.

c. Edit/View the details of an Invoice

The user can view/edit the item details by clicking on Item Sr. no. from the table in the ‘Item Details’
section.

d. Deletion of an Item

If the user wants to remove a particular item from any invoice of the BOE (DTA Sale) , he can do so by
selecting the particular item from the table in the ‘Item Details’ section and clicking on the delete button.

V. Item Duty Details: In this section/tab, the duty details of the items added is captured. As items are added in
the BOE (DTA Sale) through the ‘Item Details’ section, a list of those items is displayed in a tabular form in this
section of the BOE (DTA Sale) .

a. Goods Details section

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The goods details of each Item have to be provided in this section.

i. Goods Measurement Unit and Goods Quantity will be auto populated based on the information
provided by user in Item Details section. These details will be non editable.

ii. Section 4A applicability

In this section the user specifies if section 4A of Central Excise Act 1944 is applicable on the item. In
case Section 4A is applicable, M.R.P. per Unit (in INR) of the item has to be provided by the user.
Option is available to the user to specify abatement details (if applicable) either as rate or amount.

The Abatement rate is auto populated by the system based on the CTH selected by the user.
However, the user can edit the details (if required).

iii. Search and Selection of CTH/ CETH code

The user can search for CTH code of the Item using the ‘magnifying glass’ icon provided adjacent to
the CTH field. As the user clicks on the magnifying glass icon, the search facility for CTH code opens.
The user can enter the first 4 digits of the CTH code and click on the search button. All the CTH codes
starting with those 4 digits are displayed to the user. As the user selects the item code, the
description of the item (as per customs tariff act) is displayed. After section of the item code, the user
has to select on “select” button. The user can then click on “close” button to close the CTH search
section.

As the user selects the CTH code, CETH code also gets auto populated with the same value. However,
if the CTH code and CETH code of the item are different, the user can search for the CETH code in a
similar fashion.

On selection of CTH & CETH code, the BCD rate also gets auto populated.

Note: The CTH & CETH masters are already provided in SEZ Online system. In case the item code that
the user wants to select is not present in the master, the user can enter the CTH & CETH codes
manually. In that case, the user has to enter manually the corresponding BCD & CVD duty rates also.

b. Duty Details section

The duty details of an item are captured under 5 heads as explained below: A matrix has been provided to
elucidate the manner in which the various duties are captured:

Customs Duty Basic Customs Duty

Sapta
NCCD
Surcharge on BCD

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Central Excise Duty Additional Duty under section 3(1) :ADE

Additional Duty of Excise (GSI)
Special Excise Duty (Schedule II)
Additional Duty of Excise (TTW)
Additional Duty of Excise (TTA)
Additional Duty of Excise (NCCD of Excise)
Additional Central Excise Duty Cess
Health Cess
Education Cess
Secondary Higher Education Cess
Customs Additional Duty Cess
Education Cess
Secondary Higher Education Cess
Other Duty Special Additional Duty (SAD)
Antidumping Duty
Safeguard Duty

For each duty type, the following fields are provided:

i. Notification no.
ii. Notification sr. no.
iii. Rate of Duty
iv. Adjustment Type ( P/M/H/L)
v. Amount Per Unit (in INR)
vi. Measurement Unit

After selection of CTH & CETH code from the master, the BCD, CVD rate are auto populated. In Additional
Central Excise Duty & Additional Customs Duty sections the Education Cess & SHE Cess are auto
populated as 2% & 1% respectively. For all other duties, the user has to enter the details. If any
notification for any duty type is applicable on the item, the user has to search for the relevant notification
no. & sr. no. from the search facility provided. The user may search for a notification no. & sr. no. using
the magnifying glass icon provided against each duty. In case the notification details are found and the
user selects it, the corresponding duty rate gets auto populated. However, if the notification details are
not found through the search functionality, the user can manually enter the details. The user can either
enter the duty rate or the duty amount.

A facility has been provided to the user to enter the details of any adjustment in duty amount, if
applicable. The various kinds of adjustments applicable could be Plus, Minus, Higher or Lower. This
feature has been provided specifically to accommodate the duty applicable on certain items for which the
duty amount consists of an ad valorem duty component and a flat rate component e.g. excise duty
applicable in case of petrol/ diesel etc.

NCCD duty rates are populated by the system based on the CTH No. in both ’NCCD of Customs’ & ‘NCCD
of Excise’. However, on a particular item either NCCD of customs or NCCD of Excise can be applicable i.e.

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both the duties cannot be applicable together. Though the duty rates are populated in both NCCD of
Customs and NCCD of excise simultaneously, NCCD of Customs will be calculated for the item by the
system by default.

Note: After entering the duty details, each sub section has to be saved separately. E.g. After entering duty
details of in the ‘Customs Duty’ section, the ‘Save’ button at the end of this subsection has to be clicked.

VI. Show calculations link

While preparing the BOE (DTA Sale), the user enters all the details of the Invoice(s) e.g. invoice value,
invoice type (CIF/FOB/CI/CF) etc. The user also specifies the details of every item(s) of the invoice e.g. the
product value of the item, the CTH & CETH classification code of the item u etc. Further, the user also
furnishes the duty details applicable on the item in the ‘Item Duty Details’ tab.

After entering all the details, the user can click on the ‘Show Calculations’ link to view the assessable value
and duty calculation done by the SEZ online system. On this page, the user can view all the calculation
details item wise. If there is more than one item in a BOE (DTA Sale), a list of all the items of the BOE (DTA
Sale) is displayed at the top most section of the page. The user can select any item to view the assessable
value of the item and various duty amounts associated.

After reviewing the details, the user may close the ‘Show Calculations’ page and return to any section of
the BOE (DTA Sale). The user can again make any changes in the contents of the BOE (DTA Sale).

This facility/link is specifically provided to the users to enable the users to review the calculation aspect of
their BOE (DTA Sale) before submitting it to the Customs Officials.

VII. Confirmation Screen:

After preparation of the BOE (DTA Sale) & after reviewing the calculations associated through the Show
calculations link, as the user clicks on the ‘Submit’ button, a confirmation screen is displayed to the user.
In the confirmation page, the contents of the BOE (DTA Sale) are displayed. The user may either confirm
or cancel the submission of the BOE (DTA Sale) using the buttons provided in this page. Further, please
note that the user may also print a trial copy of the BOE (DTA Sale) by clicking on “Print Trial” through this
page.

VIII. General Instructions

i. After entering details of each tab, the save button has to be clicked to save the information entered.
ii. The fields marked with a red asterix mark “*” are mandatory. The BOE (DTA Sale) cannot be
submitted without entering information in the mandatory fields.

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iii. On the basis of the information entered by the user, the system calculates the assessable value and
duty applicable. The assessable value and duty calculated by the system can be viewed by clicking on
the show calculations link.
iv. A unique request id will be generated by the system as the unit maker user or CHA user clicks on the
‘Save’ button for the first time. The BOE (DTA Sale) can be tracked in future by using this request ID.
v. The BOE (DTA Sale) no. or thoka no. is generated by the system as soon as the unit approver user
submits the BOE (DTA Sale) to the Customs approver. This no. is called as the Import Dept Sr. No. in
SEZ Online System. It can be viewed in the ‘BOE (DTA Sale) details’ tab of the BOE (DTA Sale).
vi. The unit will not be able to make any changes in the BOE (DTA Sale) once it is submitted to customs.
vii. At any given point in time only one user can work on a BOE (DTA Sale). The user in whose inbox the
BOE (DTA Sale) is lying can only take action on that request.

3. Preparation of DTA Sale offline & upload into SEZ Online System

Preparation of a BOE (DTA Sale) by manually typing its contents in ‘DTA Sale form’ in SEZ Online System while
being online may be a time consuming process. Thus, a facility has been provided to import a BOE (DTA Sale)
request prepared in a text file (using any in-house or vendor software) into SEZ Online System. If a user prepares a
BOE (DTA Sale) in the form of a text file in a format published by NDML, the text file so created may be imported
directly into SEZ Online system. This facility of importing a BOE (DTA Sale) has been provided so that if data is
already available in electronic format, it can be re-used and typing the details again can be avoided. For this
purpose, the user has to do the following:
1. Prepare a text file containing the details of the BOE (DTA Sale) in the format published by NDML. The text
needs to be prepared in a specified format. The specified format can be obtained from the ‘Downloads’
section of the website www.sezonline-ndml.com. Please refer to the excel workbook called as ‘File Format
for DTA Sale-1.0’ (The version No. will help the users to identify the latest file format. Please ensure that
you are using latest version of the file provided on http://www.sezonline-ndml.com website.)
2. After login, click on the link called as “RES DTA sale file Upload’ (as indicated in the screen shot below).
3. With the help of the browse button, select the text file (.be file) and upload.
4. On successful upload, message is displayed to the user and a BOE (DTA Sale) generated in SEZ Online
system and a unique request id is allotted to it.
5. The request may be viewed by clicking on the inbox. Modifications required (if any) may be done by the
user before submission.

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Click on this

4. Workflow of BOE (DTA Sale) for submission to Customs

a. Preparation of BOE (DTA Sale) by Unit Maker/CHA user

1. Unit Maker prepares a BOE (DTA Sale) by filling up the BOE (DTA Sale) form and clicks on the “Submit” button.

2. A Confirmation screen appears in which the entire contents of the BOE (DTA Sale) are displayed to the user.
The confirmation screen contains ‘Confirm’, ’Cancel’ and ‘Print trial’ buttons. Following is the outcome on
clicking on these buttons:
 Confirm  The request gets submitted & it will go to the Unit Approver. The message “Request
submitted successfully” is displayed to the user.
 Cancel  Confirmation is cancelled and request remains with the unit maker. The unit maker can
make the necessary changes and submit it later.
 Print Trial  A trail copy of the BOE (DTA Sale) can be printed for verification of details entered.

b. Submission of BOE (DTA Sale) by Unit Approver User to the Customs Assessor electronically

1. As the Unit Maker submits the request electronically, the request reaches the ‘Inbox’ of the Unit
Approver. The Unit approver can view the request from his Inbox by clicking on request ID. The entire
contents of the BOE (DTA Sale) can be viewed by him. The Unit Approver can take any of the following
actions on a BOE (DTA Sale) submitted by the unit maker:

i. Edit the contents of the BOE (DTA Sale) - The user can edit the entire contents of the BOE (DTA Sale)
prepared by the Unit Maker/CHA, if required.

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ii. ‘Submit’ the BOE (DTA Sale) to DC Customs

After viewing the contents of the BOE (DTA Sale), if the Customs Approver finds that the BOE (DTA
Sale) is in order, the unit approver user may submit it to the customs assessor at DC’s Office. In this
case, a confirmation screen appears in which the entire contents of the BOE (DTA Sale) are displayed
to the user. The Confirmation screen contains ‘Confirm’, ’Cancel’ and ‘Print trial’ buttons. Following
is the outcome on clicking on these buttons:

Confirm  The system prompts the user for using his Digital Signature certificate. As the
user selects his DSC and clicks on “OK”, system prompts Unit Approver for payment of
transaction charge and once payment is made request gets submitted to the Customs
Assessor at DC’s Office. The message “Request submitted successfully” is displayed to the
user. Once the BOE (DTA Sale) is submitted to customs, the unit can not make any changes
in the BOE (DTA Sale)
Cancel  Confirmation is cancelled and request remains with the unit Approver. The unit
Approver can make the necessary changes and submit it later.
Print Trial  A trail copy of the BOE (DTA Sale) can be printed for verification of details
entered.
iii. ‘Cancel’ the BOE (DTA Sale)

The Unit Approver can ‘cancel’ the BOE (DTA Sale) prepared by the Unit Maker /CHA user. In
this case, the BOE (DTA Sale) will get cancelled permanently and will not be available for
edit/submission to Customs. However, the users shall be able to view such BOE (DTA Sale)
through the search facility.

iv. ‘Send back’ the BOE (DTA Sale)

The Unit Approver can send back the BOE (DTA Sale) to the Unit maker/CHA user who has
prepared it. In this case, the BOE (DTA Sale) shall reach the Inbox of the Unit Maker/CHA
user who in turn can edit and resubmit the BOE (DTA Sale) to the Unit Approver again.

c. Payment of the applicable customs duty and update of challan details

After assessment of the DTA sale (Bill of Entry) through SEZ Online system, it comes to the inbox of the Unit.
The unit has to enter the challan details for the duty paid by him. Once the unit enters the challan details and
submits the DTA sale Bill of Entry, it goes to the inbox of the Authorised Officer for providing out of charge.

5. Payment of Transaction charge

Once Unit Approver confirms submission of the BOE (DTA Sale) after digitally signing it, system will prompt for
payment of Transaction charge. The following options will be available to Unit Approver for payment:

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i. My Account:
User can avail Account deposit scheme for the purpose of payment of transaction charges. Payment can be
made to this account by Unit Approver user. Unit approver user can top-up any amount to this account. The
payment to this account can be made either through Cheque or Demand draft or through online payment
gateway.

ii. Online Payment using Gateway:

In case if the applicant user selects the Online Payment Gateway, then user will be directed to payment
gateway site from where payment can be made using credit card or through internet banking option.

When Unit Approver selects a mode of payment and clicks on “Pay” and then on “Confirm” option, request gets
submitted to the Customs Assessor at DC’s Office. The message “Request submitted successfully” is displayed to
the user.

6. Printing BOE through SEZ Online System

1. Printing the BOE after submission to DC Customs

After submission of the BOE (DTA Sale) electronically, the Unit User has to obtain 5 copies of print out from
SEZ Online System and submit it to DC's office along with necessary supporting documents in physical form.
Following are the instructions for obtaining print out from SEZ Online System

1. The Unit user can print 5 copies of the BOE (DTA Sale) only after submitting the BOE (DTA Sale) electronically
to the Customs Assessor. Thus, it is important to note that the Unit user can not print 5 original copies of BOE
(DTA Sale) before submitting it electronically to the Customs Assessor.

2. To obtain print out, the Unit users have to search for the BOE (DTA Sale) through “Search Request” facility
after submission of the BOE (DTA Sale) to the Customs Assessor. The steps to be followed to obtain 5 copies of
the BOE (DTA Sale) are mentioned in Point 8 below.

3. The Original Print of 5 copies of BOE (DTA Sale) (with the remarks “Original Copy”, ”Duplicate Copy”,
”Triplicate Copy”, ”Quadruplicate Copy” & ”Quintuplicate Copy”) can be obtained either by the Unit Maker
User/CHA (who has prepared the BOE (DTA Sale) ) or the Unit Approver User.

4. If the Customs Assessor raises a Query to the unit electronically & if Unit Approver makes any changes in the
contents of the BOE (DTA Sale), Unit Approver will again need to take print out of BOE (DTA Sale) as
amendments would change the contents of it.

5. The steps to obtain 5 copies of BOE (DTA Sale) through Search Request

a. After Log in, search for the BOE with the help of “Search Request” link.
User can select BOE (DTA Sale) in “Request Type” or can enter Request ID in respective tab to search BOE
(DTA Sale).
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b. Open the BOE (DTA Sale) request & click on “Print” button. The following window is shown.

6. Select “5” and click “Ok”. The Print preview screen is displayed.
7. Go to Print Preview and Select landscape mode.
8. Go to page settings and select: (a) Page Size as Legal and (b) Zoom as “Shrink to fit”
9. Keep page header and footer blank.
10. Keep page margins as 0.2 inches
11. Click on the “Print” button.
12. If user selects the option ‘1’, only one copy will get printed with the remark ‘Original Copy’.
13. If the user selects option ‘5’, 5 copies with the remarks ‘Original Copy’, ‘Duplicate Copy’, ‘Triplicate Copy’,
‘Quadruplicate Copy’ & ‘Quintuplicate Copy’ will get printed.
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2. Printing Trial Copy of BOE (DTA Sale) before submission to DC Customs

In order to enable the user to check if the details entered in the BOE (DTA Sale) is correct, a facility has been
provided in the SEZ Online system to take a Trial copy of the BOE (DTA Sale) . It can be printed in two ways:

a. Print from the Confirmation screen

As the unit maker or CHA user submits the BOE (DTA Sale) to the Unit approver or as the unit approver submits the
BOE (DTA Sale) to DC Customs, a confirmation screen is displayed to the user. On the confirmation screen, there is
a button called ‘Print Trial’ to enable printing the trial copy of the BOE (DTA Sale). The user may take a print of the
Trial copy from the Confirmation page of the BOE (DTA Sale) (before confirming submission of the BOE (DTA Sale))
and check if the details/ calculations of the BOE (DTA Sale) are correct. After checking the same, the user may click
on the ‘Confirm’ button for submission of the BOE (DTA Sale).

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b. Print from the ‘Search’ facility

The users may search for the BOE (DTA Sale) through ‘Search Request’ facility provided in the system. User can
select BOE (DTA Sale) in “Request Type” or can enter Request ID in respective tab to search BOE (DTA Sale). After
opening the request, the user may click on the print button provided at the bottom of the page and take a print of
the single trial copy

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Fig – A BOE (DTA Sale) as seen through the search Facility of SEZ Online System

7. Submission of BOE (DTA Sale) by the Unit

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The Unit approver has to submit the BOE (DTA Sale) electronically to the customs assessor. Further, the unit user
has to take a print of the BOE (DTA Sale) through SEZ Online system (in 5 copies) and submit it to the DC customs
official along with the essential supporting documents.

8. Assessment of BOE (DTA Sale)

As the unit submits the BOE (DTA Sale) online, the DC Customs Officials shall be able to view and process it.
However, the DC Customs officials shall process the same after receipt of the physical copies of the BOE (DTA Sale)
(print obtained from SEZ Online System) along with the supporting documents.
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In case the Assessing Officer finds everything to be in order, he shall assess the BOE (DTA Sale) and update the
status of the BOE (DTA Sale) in the SEZ Online system. Further, the Assessing officer shall affix his signature and
stamp on the physical copies of the BOE (DTA Sale).

However, while processing the BOE (DTA Sale) , if the Assessing Officer finds a discrepancy or needs a clarification,
he might raise a 'Query' to the unit electronically, asking for clarification.

The unit (Unit Approver user), after receiving the BOE (DTA Sale) marked as 'Raised Query', will have a facility to
view the BOE (DTA Sale) and edit /add details as required. However, if the unit user makes any changes in the
content of the BOE, he should take a fresh print of the BOE and submit it for assessment. In that case, the BOE
print previously taken will be redundant.

As the unit replies to the query electronically, the BOE (DTA Sale) moves to the inbox of the DC Customs Officials
who will be able to view and process it. In case any changes are required to be done in the BOE (DTA Sale) based
on the reply of the Query submitted by the unit, the DC Customs officials shall be able to do so.

In case the DC Customs Official makes any changes in the contents of the BOE (DTA Sale) while assessment, the DC
Customs Official shall give a final copy of the BOE (after assessment) to the unit. Further, the Assessing officer shall
affix his signature and stamp on the physical copy of the BOE.

The customs Assessor may decide to forward the BOE (DTA Sale) to the Authorized officer for first check of the
goods through SEZ Online system. The Authorized officer, after examination, shall enter the examination report in
the system & send the BOE (DTA Sale) back to the Customs Assessor. On receipt of the BOE (DTA Sale) with
examination report, the customs assessor will assess the BOE (DTA Sale). After assessment, the BOE (DTA Sale) will
again get forwarded to the Authorized officer for Out of Charge.

9. Duty Payment by Unit

Once Custom Assessor approves the BOE (DTA Sale) through SEZ Online system, Unit needs to deposit the duty
amount in the bank. Duty is paid only after assessment is done.

10. Challan Details

Once Custom Assessor approves the BOE (DTA Sale) through SEZ Online system, the request will move to Unit
Approver’s Inbox for entering Challan details of duty payment. At this stage when Unit Approver opens BOE (DTA
Sale), he would be able to see one additional tab called “Challan details” wherein he needs to fill in challan details.
In case the unit approver enters a value in the Challan Value which is not matching with the total duty payable the
When a request is sent to Unit Approver with status as "Approved With Duty", then a pop-up alert message will

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appear “Challan value is not equal to the payable duty amount,”, The message will also appear at the customs
official

11. Verification of Challan Details

Once the Unit Approver enters the challan details and submits the BOE (DTA Sale) in the SEZ online system, it
moves to the inbox of the Authorised officer of Customs.

The Unit then needs to submit the hard copy of Challan as proof of duty payment to the Authorized officer for
verification. The Challan copy now becomes an important supporting document.

The Authorized officer will

Verify the challan details as entered by the unit in the system with the physical copy of the challan submitted
Check the marks and numbers and/or carry out the necessary examination of goods if required
Grant Out of Charge if everything is found to be in order

12. Search BOE (DTA Sale)

The unit users can search for any BOE (DTA Sale) that they have prepared/submitted to Customs Office by using
the search facility provided in the SEZ Online system. The users can track the status of their BOE (DTA Sale) by
using this facility.

BOE (DTA Sale) can be searched on the basis of the following parameters:

i. Date of submission of the BOE (DTA Sale) to Customs

ii. Request ID
iii. Status of the BOE (DTA Sale)

All the BOEs (DTA Sale) submitted by the unit are visible to the ‘Unit Maker’ & ‘Unit Approver’ users. However, the
CHA Users are able to view only those BOEs (DTA Sale) which are prepared by him/her.

However, only those BOEs (DTA Sale) which have been prepared by the Unit maker but has not yet been submitted
to the Unit Approver cannot be searched through the search facility provided.

In the following screen shot, a search result screen is demonstrated.

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Fig: Search Result as seen using Search Facility

The search screen shows the following details pertaining to the request

i. Request id – The user can click on the request id to view the entire contents of the BOE (DTA Sale)
ii. Request Type : DTA Sale
iii. Request Status: The search result shows the current status of the BOE (DTA Sale).
iv. Request With: If the BOE (DTA Sale) is pending in any unit user’s inbox and waiting for any action, this
column displays the name of the Unit user with whom the request is pending.
v. Request Initiated Date: This column displays the date on which the BOE (DTA Sale) is submitted
electronically to the Customs Assessor.
vi. Status History – The user can click on the ‘view’ link provided in this column to view the status history of
the particular BOE (DTA Sale) . The status history page shows the details of the actions taken by the
various users associated with the particular BOE (DTA Sale) with the respective dates. A screen shot of the
status History screen is enclosed.

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Fig: Status History screen

13. Various status of BOE (DTA Sale)

Sr. Action to be
Status Description Action options available to the Unit User
No taken by
BOE (DTA Sale) has been created
1 Created by Unit Maker/CHA User but hasn’t Unit Maker Submit to Unit Approver
been submitted to Unit Approver
BOE (DTA Sale) has been 1. Submit to Customs
Request Unit
2 submitted by Unit Maker/CHA User 2. Cancel BOE (DTA Sale)
Initiated Approver
to Unit Approver 3. Send back to Unit Maker/CHA User
The transaction charges have been No action has to be taken by the unit
Payment
3 paid by the unit Approver. This is a NA users as it is a transitional & temporary
successful
temporary status. status.
BOE (DTA Sale) has been
No action has to be taken by the unit
submitted by Unit Approver to DC Customs
4 Submitted users, as the BOE is under process at DC
Customs. But, the Assessing officer Assessor
Customs
has not yet started processing it
The BOE (DTA Sale) has been Unit Approver will need to make duty
Unit
5 Approved assessed and approved by Assessing payment and enter challan details in
Approver
Officer BOE (DTA Sale)
No action has to be taken by the unit
Request under The BOE (DTA Sale) is under
7 NA users, as the BOE (DTA Sale) is under
processing at DC process at the DC Customs Officer
process at DC Customs
BOE (DTA Sale) has been sent
8 Unit Sent back back by Unit Approver to Unit Unit Maker Initiated
maker/CHA who had prepared it for

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changes.
No Action can be taken by any unit user
BOE (DTA Sale) has been as the BOE (DTA Sale) is permanently
9 Cancelled NA
cancelled by Unit Approver cancelled & not available for
edit/submission
A query has been raised by Unit 1. Query Resolved
10 Query Raised
Customs Assessing Officer Approver 2. Forward Query
1. Approved
A response/reply to the query 2. Guidance
Unit Approver Customs
11 raised by DC customs has been 3. First Check Request
query response Assessor
submitted by the unit. 4. Misuse Incident
5. RaiseQuery
Unit Approver will need to enter challan
Custom Accessor has approved Unit details and submit BOE (DTA Sale)
12 Approved
BOE (DTA Sale) Approver again to DC Custom for further
processing.
1. Discrepancy
Challan Details Unit Approver has entered challan Authorised
13
Entered details in BOE (DTA Sale) Officer
2. OutOfCharge

14. Cancel BOE (DTA Sale) before submission to Customs

A BOE (DTA Sale) that is prepared by Unit can be cancelled by the unit users before its submission to Customs
Officials. However, once it is submitted to Customs, it cannot be cancelled by the Unit. Once a BOE (DTA Sale) is
cancelled by any Unit User, it will not be available for edit or submission to DC’s Office. However, the unit users
can search for the cancelled BOE (DTA Sale) s through the search facility.

i. Cancellation by Unit Maker/CHA User

The Unit Maker can cancel/delete a BOE (DTA Sale) created by him before submission to Unit Approver.
However, once the Unit Maker has submitted a BOE (DTA Sale) to Unit Approver, he cannot cancel it.

ii. Cancellation by Unit Approver

The Unit Approver can cancel/delete a BOE (DTA Sale) created by the Unit Maker. However, once the Unit
Approver has submitted a BOE (DTA Sale) to Customs Officials, he cannot cancel it.

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