Disclaimer: This document is a draft, and provided as a courtesy.

This document is not to be

considered final, and all information contained herein is subject to change. As such, this
document is not to be quoted, cited in any reference, or used by anyone for any purpose
other than as a draft document.

Import Process in GST Regime

As per the draft model GST law, the Basic Customs Duty (BCD) and IGST are applicable for an
import process.

To handle this scenario for Imports in SAP perform the following settings:

- Capture BCD using the JCDB condition (reference condition) in the purchase order.
- Maintain condition type JCDB in JIMPOR (Reference import pricing procedure)
- Create JIMN (Nondeductible reference) and JIMD (Deductible reference) condition
types and assign it in the J_1IEXCDEFN table
- Maintain JIMN and JIMD in the TAXINN tax procedure
- Create and assign the JIM (Reference accounting key for Deductible condition type)
account key and assign it to the JIMD condition type in TAXINN
- Assign the NVV accounting key to the JIKM condition type
- Create the routine to handle assessable value be referring to the document
‘Import_cutomizing.pdf’ attached in the <note number> note.

Business Process:
- Create the import PO with the JCDB condition and assign it to the customs vendor
- Create the customs invoice. A new field called Assessable Value is added at the line
item level of MIRO.
The tax calculation with respect to assessable value will happen based on the routine
logic.
- As per the sample code provided, IGST will be computed on the sum of base amount
+ assessable value; that is, the tax computed will be sum of BCD and IGST.