Professional Documents
Culture Documents
Y FF I N A N C E
OF REVENUE
D E PARTMENT
PREVENTIVE)
o F T H EC O M M I S S I O NOEFRC U S T O M( S
oFFtcE
- 620 001
TIRUCHIRAPPALLI
N O.1 ,WIL L IA MSR OA D ,CANTONMENT,
e - m a i :l c u
tl2
F a x:
Pol.
C.No. VtllI L3I I4l2011-Cus.
D a t e: 3 1 . 1 0 . 2 0 1 3
(SFSP)
for grantingsinglefactorystuffingpermission
Subiect:: Procedure
t o m a n u f a c t u reex p o r t e rasn dm e r c h a net x p o r t e rvsa l i df o r a l l
-Reg'
Stations
Customs
-oat large is
Attentionof the exporters,CustomsBrokersand the trade
dated
6ol20o1'-Cus
dated08'12.1998,
90/98-Cus
invitedto the Board'sCirculars
dated 22.07.2010and circular No' 95211312011-cx
01.11.2001,2Ol2OL}-cus
t o s t u f f i n go f e x p o r tc o n t a i n e rusn d e rt h e s u p e r v i s i o n
d a t e d0 8 . 0 9 . 2 0 1 r1e- l,a t i n g
FactoryStuffing
of CentralExciseofficers.The procedurefor grantingSingle
s h) a l bl e a sg i v e nb e l o w : P e r m i s s i o( S
n FSP
s h a l sl u b m i t h e i ra p p l i c a t i oi n d u p l i c a t ei n'
s h o s e e kS F S P
2 . A l l t h e e x p o r t e rw
j u r i s d i c t i o n aAr s s i s t a n t / D e p u t y
A n n e x u r e _ Ao f t h i s i n t i m a t i o n ,d i r e c t r yt o
r e q u e s t i nhgi m t o f o r w a r dt h e f e a s i b i l i t y
c o m m i s s i o n ecre, n t r a lE x c i s eD i v i s i o n
C u s t o m s( P r e v e n t i v e )
r e p o r t t o t h e D . C . / A . C . o f C u s t o m s( T e c h n i c a l ) ,
e
d e t a i l si n t h e A n n e x u r A
CommissioneraT
t er,i c h yT. h e e x p o r t e sr h a l fl i l l i n a l l
t o h i m 'T h ee x p o r t esr h a l l
a n dw r i t e" n o t a p p l i c a b l ei f"a n yf i e t di s n o t a p p l i c a b l e
goods.
s t a t i o nfsr o mw h e r eh e i n t e n d st o e x p o r th i s
a l s of u r n i s ha r i s to f C u s t o mS
s u b m i t t e da l o n g w i t h t h e
c o p i e s o f t h e f o l l o w i n gd o c u m e n t ss h o u l d b e
ap p l i c a t i o n : ( i )I E Ci s s u e tdo t h e mb YD G F T
Cer
n tificate( if aPPlicable)
eegistratio
( i i )P A NC a r da n dC e n t r aEl x c i sR
i fa n y )
r e r t i f i c a (t e
( i i i )S t a t u sH o l d e C
c e r t i f i c a tf eo r n o n - e x c i s a bgloeo d si'f a n y '
( i v )R C M C
yf the
a u t h o r i s e sdi g n a t o r o
A l l o f t h e s ed o c u m e n t s h a l lb e d u l y c e r t i f i e db y
exporter.
e i v i s i osnh a l l
l x c i sD
co
t ym m i s s i o n ecre, n t r a E
3 . T h ej u r i s d i c t i o nAasl s i s t a n t / D e p u
t h e g e n u i n e n e sosf t h e
f o r w a r dt h e f e a s i b i l i t y / v e r i f i c a tri eo pn o r t r e g a r d i n g
by the exporter,in Annexure-B
of the factoryfurnished
andfunctioning
existence
report and
. h i r e f o r w a r d i n gt h e f e a s i b i l i t y / v e r i f i c a t i o n
o f t h i s i n t i m a t i o nw
nt
Deputy/Assista
the jurisdictional
the factorystuffing permission,
recommending
C o m m i s s i o n eC
r , e n t r a lE x c i s eD i v i s i o ni s r e q u i r e dt o s i g n a l l t h e p a g e so f t h e
f e a s i b i l i t rye p o r t .T h e f e a s i b i l i t yv/ e r i f i c a t i o n
r e p o r ts h a l lb e f o r w a r d e dd i r e c t l yt o
t h e D e p u t y / A s s i s t a nCt o m m i s s i o n e rH
, q r s . ( T e c h n i c a l )C, u s t o m s ( p r e v e n t i v e )
C o m m i s s i o n e r a tTer,i c h yi n a s e a l e dc o v e ra l o n gw i t h o n e c o p yo f t h e c o m p l e t e d
a p p l i c a t i o no f t h e e x p o r t e r .T h e r e p o r t t o t h e A s s i s t a n t / D e p u tCyo m m i s s i o n e r
( T e c h n i c a lC) ,u s t o m sP r e v e n t i v C
e o m m i s s i o n e r a tTer,i c h ym a y b e f u r n i s h e dw i t h i n
s e v e nw o r k i n gd a y sf r o m t h e r e c e i p to f t h e a p p l i c a t i o n
f r o m t h e e x p o r t e rb y t h e
j ur i s d i c t i o nI aD e p u t y / A s s i snt taC o mm i s s i o n e rC, e n t r aE
l x c i s eD i v i s i o n .
4.
I n c a s et h e f e a s i b i l i t y / v e r i f i c a t i roenp o r t f u r n i s h e db y t h e C e n t r a lE x c i s e
A u t h o r i t yi s s a t i s f a c t o r yt h, e D e p u t y /A s s i s t a nC
t o m m i s s i o n eorf C u s t o m s H
, qrs.
( T e c h n i c a lC) ,u s t o m s( P r e v e n t i v eC)o m m i s s i o n e r a tTer,i c h ys h a l li s s u et h e S F S pi,n
A n n e x u r e - Co, f t h i s i n t i r n a t i o nt o t h e e x p o r t e rw i t h i n f i v e w o r k i n gd a y s o f t h e
r e c e i p to f t h e a p p l i c a t i o n
from the exporterA
. l l t h e p e r m i s s i o nssh a l lb e g i v e na
u n i q u er u n n i n gs e r i a nl u m b e rt o k e e pa t r a c ko f s u c hp e r m i s s i o ngsr a n t e d .
5.
T h e l e t t e r c o n v e y i n gS F S Ps h a l l b e a d d r e s s e dn, o t o n l y t o t h e a p p l i c a n t
e x p o r t e rb u t a l s o t o t h e J u r i s d i c t i o n aDl e p u t y / A s s i s t a n
Cto m m i s s i o n e C
r ,e n t r a l
E x c i s eD i v i s i o nw h o h a s r e c o m m e n d e d
t h e p e r m i s s i o nA. c o p y e a c ho f t h e s a m e
s h a l la l s o b e c i r c u l a t e ct ol a l l t h e C u s t o mH o u s e sf o r w h i c h t h e p e r m i s s i o nh a s
b e e n s o u g h t b y t h e e x ; l o r t e r .T h e l e t t e r s h a l l m e n t i o n t h e c o n t a c t d e t a i l so f
C e n t r a lE x c i s ef o r m a t i o nc o n c e r n e da n d t h e o f f i c e rg r a n t i n gS F S Pf o r r e a l t i m e
v e r i f i c a t i o n isf,r e q u i r e C .
6,
TheCentraE
l x c i s eo f f i c e r ss u p e r v i s i ntgh e e x a m i n a t i o na n d s t u f f i n go f t h e
c a r 8 o a r e r e q u i r e dt o f o l l o w t h e E X A M I N A T I OO
NR D E Ra n d I N S T R U C T T OTNOS
T H EF A C T O RSYT U F F I NSGU P E R V I S I N
OG
F F I C E ROSF C E N T R AELX C I SaEs g i v e ni n
A n n e x u r e - Dt o t h i s i n t i r l a t i o n .T h e C e n t r a lE x c i s eo f f i c e rs h a l lf u r n i s ha d e t a i l e d
e x a m i n a t i o nr e p o r t d u i y c e r t i f i e d i n t h e p r o f o r m a i n A n n e x u r e - Et o t h i s
i n t i m a t i o n .A s t h e c o i r t a i n e r ss e a l e d b y t h e C e n t r a l E x c i s eO f f i c e r sa r e n o t
i n v a r i a b l yo p e n e df o r e x a m i n a t i o nb y t h e C u s t o m sa t t h e p o r t o f e x p o r t a t i o ni,t
s h a l l b e t h e r e s p o n s i b i l i t oy f t h e C e n t r a l E x c i s eO f f i c e r w h o s u p e r v i s e st h e
s t u f f i n g ,t o e x a m i n et l r e e l i g i b i l i t yo f t h e g o o d st o t h e e x p o r ti n c e n t i v e cs l a i m e d
b y t h e e x p o r t e r sT. o t h i s e n d ,t h e C e n t r a E
l x c i s eO f f i c e rm a y c a l lf o r t h e c h e c kl i s t
o f t h e s h i p p i n g b i l l f i l e d b y t h e C u s t o m s B r o k e r / E x p o r t ear t t h e p o r t o f
e x p o r t a t i o nT. h e A n n e x u r e - E
s h o u l d c a r r y a s p e c i f i cc e r t i f i c a t i o ni n t h i s r e g a r d
f r o m t h e s a i dC e n t r a E
l x c i s eO f f i c e r .T h e C e n t r a E
l x c i s eo f f i c e rs h a l la l s om e n t i o n
h i s o f f i c e c o n t a c tn u m b e r a n d p u t h i s s t a m p o f n a m e a n d d e s i g n a t i o ni n t h e
e x a m i n a t i o nr e p o r t ,A R F - La n d o t h e r d o c u m e n t sS. i m i l a r l yt,h e c o n t a c tn u m b e r ,
n a m e ,d e s i g n a t i o on f t l r e a u t h o r i s e ds i g n a t o r yo f t h e e x p o r t e ra l s ow i l l b e l e g i b l y
i n d i c a t e db e l o wh i ss i g n a t u r ei n t h e e x p o r td o c u m e n t s .
7.
T h e e x p o r t e r c l e a r i n gt h e g o o d s u n d e r t h e S i n g l e F a c t o r y S t u f f i n g
P e r m i s s i o(nS F S Ps)h a l li n v a r i a b l p
y r o d u c ea, t t h e t i m e o f g o o d sr e g i s t r a t i oant t h e
p o r t o f e x p o r t ,a c o p y o f t h e l e t t e r o f S F S Pd u l y a t t e s t e db y t h e j u r i s d i c t i o n a l
C e n t r aE
l x c i s eo f f i c e ra l o n gw i t h t h e A R E - 1a n d o t h e r d o c u m e n t sT. h e g o o d s
registering
officerpostedin the exportshed/CFSs
will crosscheckthe validitvof
t h e f a c t o r ys t u f f i n g
i n t h e E D Is y s t e m .
8'
T h e a t t e n t i o no f t h e e x p o r t e r sC
, u s t o m sB r o k e r sa n d t h e t r a d e a t l a r g ei s
a l s oi n v i t e dt o t h e f o l l o w i n g : -
(i)
A s i n g l ef a c t o r ys t u f f i n gp e r m i s s i o(nS F S Pv)a, l i df o r a l l t h e C u s t o m s
Stations
from wherethe exporterproposes
to export,shallbe grantedby
t h e D e p u t y / A s s i s t a n tc o m m i s s i o n e rH
, q r s . ( T e c h n i c a l )c, u s t o m s
( P r e v e n t i vceo) r n m i s s i o n e r aTt rei ,c h y t, o a l lt h e e l i g i b l e x p o r t e r s .
( i i ) I n t h e c a s eo f m a n u f a c t u r e r - e x p o ri n
t et e
r ,r m so f B o a r d 'C
s i r c u l aNr o
8601L812007-cx
dated 22.1,1,.2007,
self- sealingof export of goods has
b e e nm a d em a n r d a t o froy r t h e m a n u f a c t u r e- re x p o r t e r (sw h e t h e sr t a t u s
h o l d e ro r n o t ) r v h o e x p o r ts u c hg o o d su n d e rf r e e s h i p p i n gb i l l s .H e n c e ,
l e t t e ro f S F S P
w i l l n o t b e g r a n t e dt o t h e m a n u f a c t u r e r - e x p o ret ex rpso r t i n g
g o o d su n d e rf r e es h i p p i nbgi l l sT. h es e l fs e a l i n g / c e r t i f i c a ft ai ocni l i t yh a sa l s o
b e e ne x t e n d e tdo u n i t se n g a g e idn t h e e x p o r to f n o n - e x c i s a balger i c u l t u r a l
p r o d u c t sw h o e x p o r ts u c hg o o d su n d e rf r e e s h i p p i n gb i l l su n d e rB o a r d ' s
circularNo 892 /r2l 2009-cXdated 23.7.2009.
Therefore,they are not
requiredto obtainpermission
for factorystuffingfrom Customs
for export
u n d e rf r e e s h i p p i n g
b i l l sT
. h e yc a ns e l f - s e at hl e g o o d s H
. o w e v e rt ,h e y c a n
opt for factorystuffingof exportgoodsfor exportunderexportincentive
schemes.
( i i i ) I n a l l c a s e st,h, e l e t t e r o f s F S Pw i l l b e g r a n t e do n l y o n r e c e i p to f
v e r i f i c a t i orne p o r t / N oO b j e c t i o C
a le n t r a l
n e r t i f i c a tf er o m t h e j u r i s d i c t i o nC
E x c i s ea u t h o r i t i erse g a r d i n d
g e p u t i n go f f i c e r sf o r s u p e r v i s i nt g
he export
stuffing
a n dc o n f i r m i ngge n u i n e n eos fst h e e x i s t e n caen df u n c t i o n i nogf t h e
e x p o r t e rt,h e i r m a n u f a c t u r i nugn i t o r o f t h e s u p p o r t i nm
g a n u f a c t u r ea rn d
i t sm a n u f a c t u r i n
ug
nit.
( i v )I n c a s eo f m e r c h a n t - e x p o r t et hr se,p e r m i s s i osnh a l lb e g r a n t e df o r t h e
f o l l o w i ng o o d s : a)
A l lg o o d si n t h e f a c t o r yo f p r o d u c t i ow
nh e t h eo
r r n o ts u c h
g o o d sa r ee x c i s a b l e ;
b)
P e r i s h a b lfer o z e ns e af o o d s / f i s h / m e a t / s i m i li at er m sa n d
a g r i c u l t u r ah
l /o r t i c u l t u r e
a n d s i m i l a rg o o d s ;
A r t i c l e so f f o o d sa n d p h a r m a c e u t i cgaol o d sw h i c hr e q u i r e
s p e c i a l i z epda c k i n gi n o r d e rt o b e p r o t e c t e df r o m
c o n t a m i n a t i o nd,e t e r i o r a t i o ne,t c ;
G l a s s w a raen d s i m i l a ra r t i c l e so f f r a g i l en a t u r e .
c)
d)
(v)
I n c a s e o f m e r c h a n t - e x p o r t eerxsp o r t i n gf r o m a p o r t i n t h i s
C o m m i s s i o n e r aftoer t h e f i r s t t i m e , a s a p r e v e n t i v em e a s u r e ,t h e
g e n u i n e n e so sf t h e m e r c h a net x p o r t e rssh a l lb e r e - v e r i f i eadt t h e t i m e o f
e x p o r tb y t h e A s s e s : ; i O
r r fgf i c ebr y t h e s c r u t i n oy f a n yt h r e eo f t h e f o l l o w i n g
d o c u m e n t s u b m i t t e db y t h e e x p o r t e ro r h i s C l e a r i n gA g e n t ( C u s t o m s
n gf f i c ecr o n c e r n e d :
B r o k e rt)o t h e A s s e s : ; i O
a)
C o p yo f V A T/Sales
cer tificate .
Tax Registr ation/Exemption
b)
A c e r t i f i c a t fer o m t h e B a n kw i t h w h o m t h e B a n kA c c o u n ti s
b e i n gn r a i n t a i n efdo r t h e p u r p o s eo f r e m i t t a n c eo f f o r e i g n
e x c h a n p t. o
e t h e e f f e c tt h a t a c c o u n it s b e i n gm a i n t a i n e d
sa ti sfacto ri ly.
c)
W h e r et h e b a n ka c c o u n ti s l e s st h a n 3 m o n t h so l d ,d e t a i l so f
o t h e r t : a n kA c c o u n th e l db y t h e m e r c h a n e
t xporter.
d)
D e t a i l so f p a s te x p o r t sm a d ef r o m o t h e r p o r t si f a n y .
e)
Balance
, e e to f t h e p r e v i o u sy e a r .
sh
f)
C o p yo { t h e l a s tI n c o m eT a x R e t u r n / V A o
T r S a l e sT a xR e t u r n
filed,
(vi) Though
t h e S | : : SgPr a n t e dt o a n e x p o r t e ri s, o n et i m e ,t h e t r a c kr e c o r d
. e S F S Pm a y b e c a n c e l l e d
w i l l b e m o n i t o r e da n d r e v i e w e dp e r i o d i c a l lTy h
f o r t h w i t hi n c a s eo f a n ym i s u s e
a n da n yp r o c e e d i n gu sn d e rC u s t o m sE,x c i s e ,
S e r v i cTea xo r a n yc , t h ear l l i e dA c t sa r ei n i t i a t e d
a g a i n sht i m .
T h e S F S Ps h a l lb e g r a n t e df o r s t u f f i n gu n d e rt h e C e n t r a lE x c i s es u p e r v i s i o n
o n l y . A l l t h e S F S P s i, f d f l y , a l r e a d y g r a n t e d i n t h e j u r i s d i c t i o no f t h i s
9.
C o m m i s s i o n e r a st eh a l l L : e d e e m e d t o h a v e b e e n w i t h d r a w no n 3 0 . 1 L . 2 0 1 3 .
H e n c e s, u c he x p o r t e r sw h c w i s ht o a v a i lo f t h e o n e - t i m eS F S P
s h a l la p p l ya f r e s hi n
a c c o r d a n c ew i t h t h e p r o c e d u r ep r e s c r i b e da b o v e , a l o n g w i t h t h e c o p i e s o f
p e r m i s s i o na l r e a d yg r a n t e r d
t o t h e m , i m m e d i a t e l ys o t h a t t h e y c a n c o n t i n u et o
a v a i lo f t h e f a c i l i t v .
10.
M O T c h a r g e sa s a p p l i c a b l es h a l l b e p a i d b y t h e e x p o r t e r sf o r a l l t h e
p r e m i s e sw h e t h e r r e g i s t e r e dw i t h C e n t r a l E x c i s eo r n o t , i f t h e s e r v i c e sa r e
p r o v i d e db y t h e C e n t r a E
l xcise
O f f i c e r sb e y o n dt h e n o r m a lw o r k i n gh o u r s .
1 1 . I n c a s eo f a n y d i f f i c u l t y t, h e m a t t e r m a y b e b r o u g h tt o t h e n o t i c e o f t h e
) ommissionerate,
A d d i t i o n a lC o m m i s s i o n eor f C u s t o m s ,C u s t o m s( P r e v e n t i v eC
Trichy.
a.Y4u(lo*r
C O M M I S S I O N EORF C U S T O M S
To,
1.
T h e C o m m i s s i o nr e o f C e n t r a l E x c i s e , M a d u r a i , T r i c h y , C o i m b a t o r e ,
2.
y ,a l e m ;
T i r u n e l v e l iP, o n d i c i r e r r S
A s p e r M a i l i n gL i s ti T r a d e& D e p a r t m e n t ) .
Annexure-A
(Facility Intimation No. 05/ 2013 of the Commissioner of Customs, (Preventive) Trichy)
APPLICATION FORM FOR OBTAINING SINGLE FACTORY STUFFING PERMISSION
1.IEC Details
i. IEC Number
ii. Date of issue
iii. Issuing Authority
applicant firm
7. RCMC Details
i. RCMC Number
ii. Date of issue
iii. Issuing Authority
iv. Valid upto
v. Products for which
registered
15. List of Customs Stations from where the goods shall be exported
i.
ii.
Place :
Date :
17.
DECLARATION / UNDERTAKING
1.
I / We hereby declare that the particulars and the
in this application are true and correct to the best of my / our
nothing has been concealed or withheld therefrom.
statements
made
knowledge and belief and
2.
I / We fully understand that any information furnished in the application
if found incorrect or false will render me / us liable for any penal action or
consequences as may be prescribed in law or otherwise warranted.
other
3.
I / We hereby certify that the firm / Company for whom the application has be
en made has not been penalized under Customs Act/Allied Acts.
4.
I hereby certify that I am authorized to verify and sign this declaration
in terms of Power of Attorney vested in me by the Firm / company.
Place :
Date :
Annexure-B
(Facility Intimation No. 05/ 2013 of the Commissioner of Customs, (Preventive) Trichy
specialized nature.
If reply of (8 & 9) above is yes,
whetherthe requisite expertise is available with the
jurisdiction Central Excise Range.
Inspector
Central Excise
with name &
contact No.
Superintendent
Central Excise
with name &
contact no.
Annexure-C
(Facility Intimation No. 05/ 2013 of the Commissioner of Customs, (Preventive) Trichy
SINGLE FACTORY STUFFING PERMISSION
No..of.(Year)
This Single factory stuffing permission( SFSP) is hereby granted to (the applicant) M/s--------------------------------------------------------having
their
factory/supporting manufacturer
(strike out
one not applicable)
at
------------------------------------------------------and bearing the IEC.No----------------------------& the Central Excise Registration No-------------------------------------- (if applicable) issued by the Division---------of the Commissionerate of ------------.
2. This SFSP permits factory stuffing of only those goods that are mentioned in the
schedule below and is subject to the fulfilment of the conditions therein prescribed.
3. This follows
recommendation
letter
C.No.
dated
Central Excise Division .of.Commissionerate.
of
DC/AC,
4. The SFSP is valid for export from the following customs stations:i)
ii)
SCHEDULE
Sr.No.
R.I.T.C.
CONDITIONS
1) This SFSP is not transferable.
2) The SFSP is valid for factory stuffing of goods only in the premises
(address)...
3) No correction/changes/amendment in the SFSP will be valid unless the
request for any correction/change/amendment is applied for and approved by the
competent authority
i.e. AC/DC
Hqrs.
(Technical), Commissionerate
of
Customs (Preventive) Trichy.
4) This SFSP
shall
remain
valid till the permission-holder
carries
on the activity for which it has been issued or surrenders it or till it is
revoked/suspended by the competent authority.
5) The Unit shall provide necessary assistance & co-operation as may be required by the
Central Excise authorities to
carry out the examination as per
norms laid down in this
permission.
6) This SFSP is not valid for free shipping bills, as the export under free shipping bills
is required to be done by manufacturer exporter under self-sealing procedure.
Annexure-D
(Facility Intimation No. 05/ 2013 of the Commissioner of Customs, (Preventive)Trichy
x.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Annexure-E
(Facility Intimation No. 05/ 2013 of the Commissioner of Customs, (Preventive)Trichy
(see Annexure C1 of Boards 6/2002 customs dated 23.1.2002)
OFFICE OF THE SUPERINTENDENT OF CENTRAL EXCISE
RANGE
DIVISION
.............................................................
............................................................
Tel. No :
FAX
Tel. No. :
FAX :
COMMISSIONERATE
....................................................................................................................................................................................
C.No
Date
Shipping Bill No.*
Date
EXAMINATION REPORT FOR FACTORY SEALED
PACKAGES/CONTAINER
1.
2.
:
:
:
:
4.
5.
6.
Factory Address
Date of examination
Name & designation of the examining officerInspector/EO/PO
:
:
:
7.
8.
a)
Name of Commissionerate/Division/Range
b)
Location Code*
Particulars of Export Invoice
a)
Export Invoice No.
b)
Total No. of packages.
c)
Name and address of the consignee abroad.
a)
Is the description of the goods, the
quantity and their value as per particulars
furnished in the export invoice?
b)
Whether sample is drawn for being
forwarded to Port of export?
:
:
:
:
:
:
:
c)
3.
9.
10.
11.
Central Excise
a)
For Non-containerized cargo Seal Nos.
No. of packages
b)
For Containerized Cargo
Container Number
Size
(1)
SIGNATURE OF EXPORTER
NAME :
DESIGNATION :
STAMP
:
:
:
Seal No.
(2)
(3)
SIGNATURE OF
INSPECTOR/EXAMINER
NAME :
DESIGNATION :
STAMP
No of packages stuffed in
container
(4)
SIGNATURE OF
APPRAISER/SUPERINTENDENT
NAME:
DESIGNATION :
STAMP
Note :
1. Invoice(s) and any other document accompanying this document should be attested by the
officer supervising the examination.
2. *To be filled in by the exporter before filing of this document at the time goods registration in
the export shed.
3. **Revised 6 digit code as assigned by the Directorate of S&I XXYYZZ
XX Commissionerate
YY Division
ZZ Range.