At present, there are three type of registration in the customs system for filing of different kinds

of declarations at any SEZ location, which are:

(i) SEZ Unit registration

(ii) AD Code Registration
(iii) Bank Account registration for Drawback

(i) SEZ Unit registration:

Every unit is required to take one-time registration on ICEGATE. This registration process for
SEZ units is different from other registrations on ICEGATE. If any IEC is already registered on
ICEGATE as an importer, or in some other category of registration, even then, he is required to
take registration as an SEZ unit. This is a one time process and thereafter, System will
automatically keep track of all declarations filed by the SEZ unit.

SEZ unit registration process:

Application to be filed by SEZ unit on ICEGATE → Approval by SEZ officer on ICEGATE →

communication of ICEGATE login credentials,SEZ unit code and Bond no. to user.

Application by SEZ unit:

(i) SEZ unit is identified by the LoA no. If an IEC holder has four different LoA, then he is
required to take four registration IDs separately. For a given LoA, a single registration would be
generated by the system and all imports and exports under this LoA would be separately
tracked.

(ii) While applying for registration, the bond amount for which BLUT has been submitted by the
SEZ unit to the DC has to be provided. The System would generate a Bond No. for identification
of BLUT which would be used by the system for debit and credit. It is clarified that in this
process, there is no requirement of giving a separate bond for acceptance. Once the Bond No.
is generated, the same is to be cited by the user in his import and export declarations, where
required, and the System will debit and credit the Bond automatically, as required.

Approval by SEZ officer on ICEGATE:

(i) Systems managers are required to allot “ACB” role to any officer on ICES through his or her
SSO ID.

(ii) The applications submitted by SEZ units on ICEGATE would move to the ICEGATE
dashboard of the officer having the “ACB” role in ICES at that port. Even for work to be done on
ICEGATE, the SM has to allot the role to the officer only on ICES.

(iii) The officer has the option to accept/reject the application.

Communication of credentials:

After approval by the officer, ICEGATE login credentials, SEZ unit code and Bond no. would be
communicated to the user through email.

Purpose of SEZ unit registration:

(i) Each SEZ unit is identified by SEZ Unit Code (SUC) and this code is mandatory for all kinds
of declarations on the Customs Automated System.

(ii) Through this one-time registration, the LoA document submitted at the time of registration
gets automatically linked with the bill of entry and shipping bill by the System, and the officer can
view the same, in case of doubt. There is no requirement of uploading the same again and
again.

(iii) Bond debit and credit is automatic, and System keeps complete record of the goods
imported, exported and cleared to DTA.

AD Code Registration:

Under FEMA, exporters are required to declare the bank account and authorized dealer from
where the export proceeds would be realized. In the Customs System, registration of the
authorized dealer code (AD code) is a mandatory requirement for filing shipping bills. On the
ICEGATE dashboard, there is an option to apply for AD code registration which is submitted by
the unit and is accepted by the officer. This is a one time requirement. However, if IEC has
registered AD Code at any EDI location previously, the same can be used at SEZ locations for
filing the document.

Bank Account registration for Drawback:

For claiming drawback against DTA bill of export, it is necessary to register bank account details
to which the drawback amount would be credited. This is a one time requirement. This bank
account registration is also part of the AD code module. Any SEZ unit claiming drawback needs
to register their bank account registered prior to filing a DTA bill of export. This would be pushed
to the officer for approval.