The Central Board of Indirect Taxes & Customs (CBIC) has issued Circular No. 05 /2021-Customs (N.T.) dated 17th February, 2021 regarding Extension in SB005 alternate mechanism -reg.
As you are aware, CBIC has in the past issued various circulars and extended the period of Alternate Mechanism to resolve error SB005 (Invoice No. & Date Mismatch). Last of such circular allowed shipping bills up-to 31.12.2019 only for the correction.
We understand that CBIC has received several representations from the Trade to extend the Officer Interface to resolve the genuine error committed during data entry.
Keeping in view the above factual position, CBIC has been decided as a measure of trade facilitation to keep the Officer Interface available on permanent basis to resolve such errors on payment of specified fee by the exporter.
The exporter may avail the facility of correction of Invoice mis-match errors (error code SB-005) in respect of all past shipping bills, irrespective of its date of filling, by following the procedure as provided in the earlier Circulars, subject to payment of Rs. 1,000/- as fee towards such rendering of service by Customs Officers for correlation and verification of the claim.
Members are requested to take note of this facility and do the needful accordingly. For further details, members may refer the circular using below link-
Feed-backs, if any may also be sent to the council on Feed-backs on e-mail ids:- email@example.com, firstname.lastname@example.org and email@example.com for records/ examination.
Acting Executive Director