OFFICE OF THE COIVIMISSIONER OF CUSTOMS

(EXPORT)
EDI SECTION, 4th FLOOR, NEW BUILDING
NEW CUSTOTV HOUSE,
BAPU JAMADAR CHOWK,
BALLARAD ESTATE,
NIUtUBAt-400001

Dated 0310312A22
Public Notice No.210121-22
Dl N :2022037700000000GA33

Subject: lmplementation of lmport of Goods at Concessional

Rate of Dutv) Rules (IGCR), 2017 in System-res.

Attention of all lmporters, Exporters, Custom Brokers, Trade and other

Stakeholders is invited to the Customs (lmport of Goods at Concessional Rate
of Duty) Amendment Rules, 2022 notified vide CBIC Notification No.0712022 -
Customs (N. T.) dated A1.A2.2022 making certain amendments in existing
customs (lmport of Goods at concessional Rate of Duty) Rules, 2017 and
subsequent CBIC Circular No.0412O22-Customs vide F. No. 450/28/2016-Cus-
IV dated 27.02.2022 and Advisory No.02/2022 dated 28.02.2022 issued in this
regard. The said amendments are aimed at simplifying the procedures with a
focus on automation and making the entire process contactless. The procedure
has been implemented in System in the following manner.

2. Role Allocation for IGCR in ICES: As communicated by the Customs Policy

wing, CBIC, there are total of 147 EPCs (Export Promotion Circles) functioning
within the 17 Customs Zones and 29 Customs Commissionerates. The list of
such locations along with the nearest EDI Port is attached as Annexure A. The
System l/anager of nearest EDI Port shall alloUassign the following new Roles
in ICES to the respective jurisdictional Customs officers, required for IGCR
BondlBG registration on IGEGATE as per aforementioned Annexure: -

i. ACP - Role for Bond/BG approval and administration under IGCR.

ii. BNDADM - Admin role (To assign role for Bond/BG approval and
administration under IGCR, to the concerned officer having ACP role)

The officers having such roles would carry out the further activities on the
ICEGATE Portal for the purpose of IGCR administration including Bond and BG
registration.

3. Registration of IGCR ldentification Number (llN) by importer at ICEGATE for

claiming IGCR benefit: lmporter who intends to avail the benefit of IGCR
exemption notification, shall submit prior intimation request of such goods being
imported under the IGCR module at ICEGATE portal and consequently, an
IGCR ldentification Number (hereinafter referred to as llN) would be generated
by the System. The detailed procedure is provided in the ICEGATE advisory
issued in this regard.
tl

4. IGCR Bond and BG Registration against an llN by the Officer at Common Portal
(ICEGATE) and acceptance thereof: The detailed procedure for registration of
Bond and Bank guarantee (BG) and acceptance thereof by the jurisdiction
officer on ICEGATE portal has been provided in the Advisory issued by
ICEGATE.

5. Declarations at the time of filing of Bill of Entry: For availing IGCR benefits, the
importer/Custom Broker have to mandatorily declare the llN in Certificate
Number Column with Certificate Type as "El" in the Certificate Table of Bill of
Entry. ln addition, the Bond code should be declared as "Er" arong with Bond
Number which was registered by the importer associated with concerned llN
and the Port Code corresponding to the EPC where the bond was accepted in
the Bond Table of Bill of Entry. The importer shall declare the llN, IGCR
Notification Number and Serial No at item level while filing the Bill of entry at any
port of import.

6. Assessment of BEs under IGCR: Assessing officers can view the llN details, as
declared in the BE, at the time of assessment under View BE menu. (Sample
Screenshot attached below)

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 qtr&rh r'ri ilr i.

The IGCR Bond and BG, if any, shall be debited automatically in ICES. Further
during assessment, if the assessing officer changes the Notification to IGCR
Notification, option is provided for the officer to changelinclude IIN details and
IGCR bond number, provided the amount is available in the registered bond and
BG, wherever applicable.

7. This Public Notice should be considered as Standing Order for the purpose of
officers and staff of department.

L Any issue faced in implementation of IGCR may be fonruarded to

icegate. he lpdesk@icegate. gov. i n and team. ices@ icegate. g ov. i n.

ISH MANI T
Commissioner of Customs, Export,
Mumbai Custom Zone-l

Copy to

1. The Chief Commissioner of Customs, Mumbai Zone-|, NCH, [/umbai.

2. All the Pr. Commissioner/Commissioner of Customs, NCH, [Vlumbai Zone-l.
3. All Additional/Joint/Dy./Asstt, Commissioner Customs, NCH, Mumbai Zone-|.
4. All Sections/Groups/Audit, NCH, Mumbai Zone-|.
5. BCBA, Other Trade Associations & Stake Holders - For information and
circulation among their members.
 Directorate General of Systems and Data Management
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

of Min of Government of lndia

Annexure A

S.No. Name of EPC Commissionerate (As per Not. Nearest EDI

Division/Section/ Circle No.82 I 2OL7-Cus( NT) d ated 24.08.2OL7 Port

t CPD-AIVIRITSAR Commissioner of Customs (Preventive) INASR2

Amritsar

2 CPD-Pathankot Commissioner of Customs (Preventive)

Amritsar

3 Bhubaneshwar Division Commissioner of Customs (Preventive), INBBI4

Bhubaneshwa r

4 Customs Dlvision, Jamanagar Commissioner of Customs (preventlve) INBEDl"

IEPC-3 Jamnagar] mnagar
Ja

5 Customs Division, Jamanagar Commissioner of Customs (preventive)

IEPC--1 Rajkotl mnagar
Ja

6 Customs Division Balmer Commissioner of Customs (Preventive) INBGK6

Jodhpur.
-7
Customs Division Jailsalmer Commissioner of Customs (Preventive)
Jodh pu r.

8 Customs Division Jodhpu r Commissioner of Customs (Preventive)

Jodhpur.

I Customs Division, Bhavnagar Commissioner of Customs (preventive) INBHUl

[Amreli-EPC-Vl] Ja m naga r

10 Customs Divison, Bhavnagar Commissioner of Customs (preventive)

IBhavnagar EPC- V] Ja m naga r

1t EP Circle, Agra Commissioner of Customs (Preventive), INBU6

Lucknow

12 BASSEIN EP Principal Commr. of Customs (Preventive), INBNG6

Mumbai, Zone-lll
13 PALGHAR EP Principal Commr. of Customs (Preventive),
Mumbai, Zone-lll
14 TARAPUR EP Principal Commr. of Customs (Preventive),
Mumbai, Zone-lll
15 EP Circle-Gorakhpur Commissioner of Customs (Preventive), INBNYB
Lucknow

Leweraging Tethnalogy lar Serving IaxBnyers

 Directorate General of Systems and Data Management
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

of of Government of lndia
1"6 MumbaiEP Circle Principal Commr. of Customs (Preventive), INBOM4
Mumbai, Zone-lll
17 EPC03 Vadodara Principal Commissioner of Customs, INBRC6
Ahmedabad

18 Customs(P) Division, Commissioner of Customs (Preventive), INBTMB

M uzaffa rpu r Patna

19 Siligu ri Customs Division Commissioner of Customs (Preventive) West INCBDB

Bengal

20 Customs Preventive Division, Commissioner of Customs (Preventive), INCCJ4

CALICUT Cochin

21. Ba rasat Customs Division Commissioner of Customs (Preventive) West INCCUl

Bengal

22 Kolkata Port Commissionerate Principal Commissioner of Customs (Port),

Kolkata

23 Kolkata Principal Commissioner of Customs (Port),

Kolkata

24 CPU Coimbatore Commissioner of Customs (Preventive), INCJ84

Tiruchirappa lli

25 CPU, Salem Commissioner of Customs (Preventive),

Tiruch ira ppa lli

26 Customs Division Shri Commissioner of Customs (Preventive) INCML6

Ganga naga r Jodhpur.

27 Customs Preventive Division, Commissioner of Customs (Preventive), INCNN4

KANNUR Cochin

28 Customs House, Cochin Commissioner of Customs, Cochin, Kerala INCOKl.

29 Customs Preventive Division, Commissioner of Customs (Preventive), INCOK4

KOCHI Coch in

30 Customs Preventive Division, Commissioner of Customs (Preventive),

THRISSUR Coch in

31 EPC04 Bharuch Principal Commissioner of Customs, INDAHl

Ahmedabad

32 EPC Delhi Principal Commissioner of Customs INDEL4

(Preventive), Delhi

33 EPC, Noida-l Commissioner of Customs, Noida INDER6

Leveroging Te*hnalagy lar ServinE Taxpayers

 Directorate General of $ystems and Data Management
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

of of Government of lndia
34 EPC, Noida-ll Commissioner of Customs, Noida

35 Circle-lndore Commissioner of Customs, lndore INDHA6

36 CFR.CHIPLUN Commissioner of Customs, Pune INDHPl

37 CFR-SATARA Commissioner of Customs, Pune

38 Dhamra Division Commissioner of Customs (Preventive), INDIVIAl

Bhubaneshwar

39 CPD, Chandigarh Commissioner of Customs, Ludhiana INDPR6

40 EPC Panchkula Principal Commissioner of Customs INDWN6

(Preventive), Delhi

41 EPC Faridabad Principal Commissioner of Customs INFBD6

(Preventive), Delhi

42 Dimapur Custom Division Commissioner of Customs (Preventive) INGAU4

Shillong

43 Guwahati Custom Division Commissioner of Customs (Preventive)

Shillong

44 Customs Division, Dhubri Commissioner of Customs (Preventive)

Shillong

45 Custom Division, Karimganj Commissioner of Customs (Preventive)

Shillong

46 CUSTOMS DIVISION IMPHAL Commissioner of Customs (Preventive)

Shillong

47 Custom Division,Shillong Commissioner of Customs (Preventive)

Shillong

48 CUSTOMS DIVISION AIZAWL Commissioner of Customs (Preventive)

Sh illong

49 CUST0MS DIVISION Agartala Commissioner of Customs (Preventive)

Shillong

50 Customs(P) Division,Patna Comm issioner of Customs (Preventive), INGAY4

Patna

51 EPC Gurugram Principal Commissioner of Customs INGHR6

(Preventive), Delhi

Leveraging Technology for Serving Taxpayers

 Directorate General of Systerns and Data Management
CENTfiAL BOARD OF INDIRECT TAXES & CUSTOMS
of Revenue, of Government of lndia
52 Goa Customs Commissionerate Commissioner of Customs, GOA INGO14

53 Gopalpur Division Commissioner of Customs (Preventive), INGPRl

Bhubaneshwar

54 Barasat Customs Division Commissioner of Customs (Preventive) West INHAL1

Benga I

55 EPC, Bareilly Commissioner of Customs, Noida INHDD6

56 EPC Pantnagar (Stationed at Commissioner of Customs, Noida

Pa ntnaga r)

57 Maldah Customs Division Commissioner of Customs (Preventive) West INH LIB

Benga I

58 EPC Pantnagar (Stationed at Commissioner of Customs, Noida INHPIS

Kash ipur)

59 Circle-ujjain Commissioner of Customs, lndore ININD6

60 CPU, lVladurai Commissioner of Customs (Preventive), INIXM4

Tiruchirappa lli

61. Gandhidham EP Commissioner of Customs, Kandla INIXY1 &

Circle-1 INTUNl
62 Andaman & Nicobar lslands Commissioner of Customs (Preventive) West INIXZl
Bengal

63 Bhuj EP Circle-2 Commissioner of Customs, Kandla INJAKl

64 Mandvi EP Circle-3 Commissioner of Customs, Kandla

65 Customs(P) Division, Forbesganj Commissioner of Customs (Preventive), INJBNB

Patna

66 CFR_RATNAGIRI Commissioner of Customs, Pune INJGDl

6l Dinhata Customs Division Commissioner of Customs (Preventive) West INJIGB

Bengal

68 Jajpur Division Commissioner of Customs (Preventive), INJJK6

Bhubaneshwar

69 Div.Jodhpur Range-Udaipur Commissioner of Customs (Preventive) INJUX6

Jodh pu r.

Leveraging Teehnolagy lor Serving Taxpayers

 ."*i-+.
.*,.i;" S

Directorate General of Systems and Data Management

#
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

of Revenue, of Government of lndia

70 Customs Division, Kakinada Principal Commissioner of Customs INKAK1
Ka kinada (Preventive), Vijayawada

7t Preventive Section (HQJaipur) Commissioner of Customs (Preventive) INKKU6

Jodh pu r.

72 Customs Division Bikaner Commissioner of Customs (Preventive)

Jodh pu r.

73 EP Circle, Kanpur Commissioner of Customs (Preventive), INKNU6

Lucknow

74 Division-ll, Nagpur Commissioner of Customs, Nagpur INKPK6

l5 Division-|, Nagpur Commissioner of Customs, Nagpur

76 Customs Division, Tirupati Principal Commissioner of Customs INKRIl

(Preventive), Vijayawada

77 TFC Division, Vijayawada Principal Commissioner of Customs

(Preventive), Vijayawada

78 Customs Preventive D ivision, Commissioner of Customs (Preventive), INKRKl

Nagapattinam Tiruchira ppa lli

79 EP Cell, Bijapur Commissioner of Customs, Ma ngalore INKRWl

80 EP Cell Belagavi Commissioner of Customs, lvlangalore

81 EP Cell, Kalaburagi Commissioner of Customs, Mangalore

82 EP Cell Bellary Commissioner of Customs, Bengaluru City,

Bengalu ru

83 Office of DC, lCD, CONCOR, Commissioner of Customs (Preventive) INKTT6

Kota Jodhpur.

84 EP Circle, Lucknow Commissioner of Customs (Preventive), INLK04

Lucknow

85 EPC Ghaziabad Commissioner of Customs, Noida INLON6

86 EPD Division, Chennai Commissioner of Customs (Exports) Chennai INMAAl

87 EPC Moradabad Commissioner of Customs, Noida INMBD6

LevaraEing Technelagy far S*rving Taxpoyers

 Directorate General of Systems and Data Management
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

of of Government of lndia
88 EPC Haridwar {stationed at Commissioner of Customs, Noida
Haridwar)

89 EPC Haridwar (stationed at Commissioner of Customs, Noida

Dehradun)

90 EPC 05 Surat Dvn Principal Commissioner of Customs, INMDAO1

Ahmedabad

91 Circle-Jabalpur Commissioner of Customs, lndore INt\4DD6

92 Customs Circle, Bhopal Commissioner of Customs, lndore

93 Krishna Nagar Customs Division Commissioner of Customs (Preventive) West INIVHDB

Bengal

94 EP Circle Mundra Principal Commissioner of Customs, Mundra INIVIUNl

Commissionerate

95 EPC Meerut Commissioner of Customs, Noida INMU26

96 Division Aurangabad Commissioner of Customs, Nagpur INMWAS

97 Customs Division, Jamanagar Commissioner of Customs (preventive) INNAVl

IEPC-4 Surendranagar] Ja m naga r

98 IEPC-2 Morbi], Customs Commissioner of Customs (preventive)

Division, Jamanagar Jamnagar

99 EP Cell Hassan Commissioner of Customs, I\r1 a nga lore INNIVILl

100 EP Cell Mangalore Commissioner of Customs, lVangalore

10L Raigad EP Circle Principal Commr. of Customs (Preventive), INNSAl

Mumbai, Zone-lll
taz Belapur EP Circle Principal Commr. of Customs (Preventive),
Mumbai, Zone-lll
103 Thane EP Circle Principal Commr. of Customs (Preventive),
Mumbai, Zone-lll
104 Division-1, Nashik Commissioner of Customs, Nagpur INNSK6

105 Division-ll, Nashik Commissioner of Customs, Nagpur

Leveraging Teekxalagy far Serving Toxp*yers

(.i

Directorate General Data Management

CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

of of Government of lndia
L06 Customs Dlvision, Porbandar Commissioner of Customs (preventive) INPBDl
[Veraval EPC-78 ] Jamnagar

107 Customs Division, Porbandar Commissioner of Customs (preventive)

IPorba ndar-EPC-7A] Ja m naga r

108 Ga ngtok Preventive Un it Commissioner of Customs (Preventive) West INPNTB

Benga I

109 Naxalbari Customs Division Commissioner of Customs (Preventive) West

Bengal

110 Customs Preventive Division, Commissioner of Customs (Preventive), INPNY6

Cuddalore Tiruch irappa lli

11.1 Paradeep Division Commissioner of Customs (Preventive), INPRTl

Bhubaneshwar

tLz Petrapole Circle/LCS Commissioner of Customs (Preventive) West INPTPB

Bengal

113 CFR-KOLHAPUR Commissioner of Customs, Pune INREDl

114 CFR.SANGLI Commissioner of Customs, Pune

115 CFR-SINDHUDURG Commissioner of Customs, Pune

11.6 Circle-Ra ipu r Commissioner of Customs, lndore INRML6

117 EPC Rohtak Principal Commissioner of Customs INRUG6

(Preventive), Delhi

118 Customs(P) Division,Motiha ri Commissioner of Customs (Preventive), INRXLB

Patn a

119 EPCPaldi Dvn, Customs Principal Commissioner of Customs, INSBI6

Ahmedabad Ahmedabad

124 CPD Ludhiana Commissioner of Customs, Ludhiana INSGF6

721 Circle-lll (Muthangi EPC) Principal Commissioner of Customs, INSNF6

Hyderabad

122 Circle-1, Hyderabad EPC Principal Commissioner of Customs,

Hyderabad

123 EP Circle, Nautanwa Commissioner of Customs (Preventive), INSNLB

Lucknow

LeveraEing Tedtn*lagy !*r Serving faxpcy*rs

 Directorate General trata Management
CENTRAL SOARD OF INDIRECT TAXES & CUSTOMS

of of Fina Government of lndia

124 CPD, Jammu Commissioner of Customs (Preventive) INSXR4
Amritsar
L25 Office of ADC, Customs, Commissioner of Customs (Preventive) INTH46
Jodhpur Jodhpur.

L26 CFR-AKURDI Commissioner of Customs, Pune INTLG6

L27 CFR-JEJURI Commissioner of Customs, Pune

128 CFR-KURKUMBH Commissioner of Customs, Pune

729 CFR-RANJANGAON Commissioner of Customs, Pune

130 CFR-SOLAPUR Commissioner of Customs, Pune

131 Circle-lll (Thimmapur EPC) Principal Commissioner of Customs, INTMX6

Hyderabad

L32 Customs Preventive Division, Commissioner of Customs (Preventive), INTRV4

THIRUVANANTHAPURAM Coch in

133 Customs (P) Division TRICHY Comm issioner of Customs (Preventive), INTRZ4
Tiruchira ppa lli

L34 Customs (P) Division Tuticorin Commissioner of Customs (Preventive), INTUTl

Tiruch irappa lli

135 EP Circle, Varanasi Commissioner of Customs (Preventive), INVNS4

Lucknow

136 EPC-06 Valsad Principa I Commissioner of Customs, INVPI6

Ahmedabad

L37 epc-07 Customs Daman Principal Commissioner of Customs,

Ahmedabad

138 Customs Division, Principal Commissioner of Customs INVTZl

Visakhapatnam (Preventive), Vijayawad a

139 Bond Section Principal Commissioner of Customs,

Visha kha patna m

1.40 EP Cell, Central I Commissioner of Customs, Bengaluru City, INWFD6

Benga luru

L41. EP Cell, Central ll Commissioner of Customs, Bengaluru City,

Benga luru

!-everaging Technctagy far Serving Taxpayers

 Directorate General of Systems and Data Management
CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS

al Mi of Government of lndia
142 EP Cell, East I Commissioner of Customs, Bengaluru City,
Benga lu ru

1"43 EP Cell, East ll Commissioner of Customs, Bengaluru City,

Bengaluru

L44 EP Cell, South Commissioner of Customs, Bengaluru City,

Bengalu ru

145 EP Cell, Mysuru I Commissioner of Customs, Bengaluru City,

Benga luru

1.46 EP Cell, Mysuru ll Commissioner of Customs, Bengaluru City,

Benga I u ru

147 EP Cell, Chitradurga Commissioner of Customs, Bengaluru City,

Bengaluru

Leveraging Teeknelagy lar Serving T*xpayers