ICUMS

                                        Notice of EPA Fee Changes effective 1st July 2023

Following the passage of Fees and Charges Act 2022, Act 1080, the following rates shall apply to Environmental Protection Agency (EPA) applications:

Effective Date: 1st July, 2023

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Restriction on Usage of 40D13 - Home Consumption of one Private Vehicle for Personal Use

CPC 40D13 is for import of used vehicles for private use. The number of times an importer can use this CPC has been restricted to 2 per TIN per calendar year.

Error Message: The use of the CPC{40D13} restricts Vehicle Imports to a maximum of 2 in every calendar year. The Importer/Consignee TIN {P0000000001} has already imported {count of vehicles imported earlier using 40D13} Vehicles this year.

Note that the use of CPC 40D13 relates to import of motor vehicle by an individual for personal use.

40D13 will not attract the following:
     Tax Code 56 – 1% Withholding Tax on Import

     Tax Code 101 – Upfront payment by VAT unregistered importer

Effective Date: 29th June, 2023

Provision of Manifest Information when creating bill of entry (BOE) using the Clearance Plan PMD – Pre-Arrival Declaration

Effective Date: 1st February, 2023

Aspart of measures to improve proper assessment for BOEs with Pre-Arrival Declaration (PMD) Clearance Plan, the following shall apply when using the PMD:

1. PMD with Manifest Information

Where there is Manifest information, but BL/AWB is NOT ‘Carry In Terminal’/ ‘Gate In Confirm End’, Declarants must input the Manifest Number (MN) on the ‘BL/AWB’ tab during BOE creation. Declarant then clicks on “Click to Select” to populate the Manifest Information on the Job Number. After BOE Assessment by Customs, manifest matching will AUTOMATICALLY occur as soon as BL/AWB status is ‘Carry In Terminal’/ ‘Gate In Confirm End’.

Note however that if there are discrepancies between Manifest Information before and after Tally Submission however (example: change in weight due to short-landing), automatic Manifest Matching will fail. Declarant must check and make the necessary corrections either by correcting the necessary information on the BOE, by way of Post Entry or correcting the information on the BL/AWB by way of Manifest Amendment. Manifest Matching must then be done by the declarant manually after completion of necessary corrective processes.

2. PMD without Manifest Information

Where Manifest has NOT been submitted yet by the carrier, but declarant proceeds to create a PMD BOE, declarant will not be required to input the Manifest Number. However,after BOE Assessment acceptance, declarant must proceed to do Manifest Matching manually by adding the Manifest Information to the BOE.

3. PMD with manifested BL/AWB same as BL/AWB yet to be manifested

During BOE creation using the CL Plan PMD, the system as part of validation criteria will perform some similarity checks by comparing details of the BOE declaration with an existing BL/AWB not yet utilized. It is therefore recommended that the carriers ensure that the BL/AWB number is as unique as possible.

There are instances where the BL/AWB for PMD BOE declaration creation exists on another Manifest.

If a declarant during PMD BOE declaration creation encounters such a situation of BL/AWB already existing on another Manifest, even though the carrier is yet to submit the manifest to include their BL/AWB, the declarant must proceed to submit a “Request to Use PMD CL Plan” using the path Clearance  >  Declaration >  Post Declaration  >  Request to use PMD CL Plan

After Customs approval, declarant can proceed to submit the PMD BOE declaration without the Manifest Information. However,when BOE Assessment is completed and Manifest duly submitted, discharge completed and BL/AWB has been updated to the status ‘Carry In Terminal’/ ‘Gated In Confirm End’, declarant can proceed to do the Manifest Matching.

NB: Declarants are advised to check the status of a BL/AWB always before commencing BOE creation to easily know how to proceed based on Manifest availability using the 'Cargo Tracking' menu.

RESTRICTION ON POST ENTRY AFTER “BOE EXITED”

A restriction has been implemented to disallow the creation of Post Entry when a BOE has the status “BOE Exited” unless a request is made to Customs and approval granted.

Path: Clearance >  Declaration >  Post Declaration  >  Request to allow Post Entry after BOE Exited

Aspart of the request, Declarants must indicate the Tabs/Fields which they wish to amend during the Post Entry. Declarants will be restricted to changes on the Post Entry based on the Tabs/Fields they indicate during the “Request to Allow Post Entry after BOE Exited”.

Example: If a Declarant selects the  General Tab as the Tab to amend and obtains approval, changes can only be made to  the General Tab during Post Entry creation

Once on this interface click on “New Request”.

1. Enter BOE number and click on Check. The BOE Exited Date field will be auto populated with the date on which the BOE Exited.

2. Input Request Remarks.

3. Under the Wish to Amend Fields section click on Add.

(a) Select Category (Tab to be amended – General, BL/AWB, Document, Invoice and Item Tabs), Amend Type (Amend, Delete or Add), Item No. (Applicable only if the Category is “Items”) and Amend Fields Remarks

(b) The above step can be repeated as many times as the Tabs which Declarant wishes to amend.

4. Attach supporting documents by clicking on Add under the Attach Document section.

5. Click on Request to submit the request to Customs for necessary vetting and approval.

NB: It is only after Approval of the Request that the BOE will be available under Create Post Entry Declaration where the Post Entry can be created and submitted.