Finance Ministry Launches ICEGATE e-Payment Platform for Electronic Collection of Voluntary/Self-Initiated Payments [Read Circular]

The Ministry of Finance issued Circular No. 27/2024-Customs, dated 23rd December 2024, announcing the launch of the ICEGATE e-Payment Platform for voluntary or self-initiated payments ( SIP ).

The new feature replaces the old manual TR-6 Challan payment system, making the payment process easier for importers, exporters, and others. Registered users on ICEGATE can now create their own payment challans and pay directly through the platform without needing approval from customs officers.

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• The voluntary payment feature is available only after logging into the ICEGATE platform. Users must register on ICEGATE to use this feature. Without registration, they cannot access the payment module.
• This feature is for payments related to imports or exports that have already been cleared in the past. It is not intended for making payments of customs duties for live shipments or consignments that are still in the process of clearance.
• Annexure A of the circular provides a list of valid payment purposes. Users must select the correct purpose when making a payment to ensure the transaction is processed properly.
• After making a payment, users should submit the payment proof to the relevant customs office for further action. This helps customs officers verify and record the payment against the correct account or case.
• Customs officers can verify payment details online through the ICEGATE portal by using the provided verification link: ICEGATE Payment Verification. Detailed guidelines for officers on how to verify payments will be shared by the Directorate General of Systems.

Currently, users can make payments using the Electronic Cash Ledger (this option is available only for IEC holders and Customs Brokers). Now, ICEGATE can also be made transaction-wise using a challan. The system will automatically route the payment through the Electronic Cash Ledger before recording it for duty purposes.

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Users can pay through the following modes:

• Internet Banking with nine authorized banks. [Punjab National Bank (PNB), Kotak Mahindra Bank, IDBI Bank, Karnataka Bank, Canara Bank, Karur Vysya Bank (KVB), South Indian Bank (SIB), Federal Bank, IndusInd Bank]
• NEFT/RTGS via the Reserve Bank of India (RBI).
• Payment Aggregator services for quick online payments.

Other banks and modes will be added after further testing.

From January 1, 2025, manual TR-6 Challan payments will no longer be accepted. Exceptions can only be made with approval from the Principal Commissioner or Commissioner of Customs. The reason for opting for a manual payment must be clearly documented.

Field officers can view details of voluntary payments under the "Payment Status - Voluntary Payment" section on the ICEGATE portal.

A user manual for the Voluntary/Self-Initiated Payment (SIP) facility has been made available on the ICEGATE platform. This will help users understand how to use the new feature effectively. The manual can be accessed here: ICEGATE User Manual.

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Wide publicity must be given to this facility through Trade Notices and Public Notices. Customs officers are expected to guide stakeholders in transitioning to the new payment system. If there are any challenges or difficulties in implementing the new system, they should be reported to the CBIC for resolution.

Annexure-A

The following purposes can be selected while making Voluntary Payments on ICEGATE:

1. Payment pursuant to an Investigation
2. Payment pursuant to Audit
3. Payment pursuant to Internal Compliance
4. EPCG (Payment of Duty, interest, penalty)
5. EODC (Payment of Duty, interest, penalty)
6. Advanced License/Authorization (Payment of Duty)
7. IGCR (Payment of Duty, interest, penalty)
8. Payment at the time of Pre-Notice Consultation
9. Payment for notices under section 28(2) and 28(4) of the Customs Act, 1962
10. Payment for closure of proceedings in terms of section 28(5) of the Customs Act, 1962
11. Payment of interest
12. Payment of penalty
13. Pre-Deposit against appeals
14. Amounts arising out of proceedings before the Settlement Commission
15. Fines imposed by any order
16. Payment of outstanding demands/Arrear payments
17. Amounts arising out of disposal of Uncleared/Unclaimed Goods
18. Amounts arising out of disposal of seized goods
19. Amounts arising out of disposal of confiscated goods
20. Amounts arising out of Court Attachment orders
21. Advance ruling (CAAR) fees
22. Cost recovery charges
23. Transshipment fees
24. Merchant overtime charges
25. Bill of Entry (BE) amendment fees
26. Shipping Bill (SB) amendment fees
27. Payments not mentioned above

To Read the full text of the Circular CLICK HERE

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