Import/Export cargo — Self assessment scheme for
accelerated clearance — Salient features
Circular No. 30/2003-Cus., dated 4-4-2003
F. No. 450/30/2003-Cus-IV
Government of India
Ministry of Finance (Department of Revenue)
Central Board of Excise & Customs, New Delhi
Subject : Self assessment scheme for accelerated clearance
of import/export cargo
I am directed to refer to para 185 of the speech of the
Hon’ble Minister of Finance and Company Affairs while presenting the Budget for
2003-2004. The relevant paragraph is reproduced below :-
“To bring our customs clearance procedures at par with best
international practices, I propose to introduce, this year itself, a self-assessment
scheme for importers and exporters. Briefly stated, under the
self-assessment scheme, the importer himself/herself will determine the
classification of goods, including claim for any exemption benefit, and the
system will calculate the duty based on his/her declaration. Physical inspection
of imported goods will be done by using risk-assessment and management
techniques on a computer-based system and not on the orders of customs examining
staff. Further, the existing system of concurrent audit of import documents will
be replaced by post-clearance audit, as prevalent in developed countries”.
To begin with, it has been 2. decided by the Board to
introduce a self-assessment scheme called the Accelerated Clearance
of Import and Export Scheme (ACS). The salient features of the ACS are as
follows :-
Imports I.
(1) The importer himself/herself will determine the 8 digit
classification, claim the relevant exemption benefit, declare the correct value
as reflected in the invoice and the EDI system will calculate the duty based on
such declaration. There will be no physical examination of the
goods.
(2) The following categories of importers would be eligible
to avail this scheme [with the exceptions mentioned in sub-para (4)] -
(a) All Status Holders under the EXIM
policy
(b) Central and State Government
Public Sector Undertakings.
(c) All importers (including
manufacturer-importers) who have been importing goods for the past two years
from a particular customs station and have filed at least 25 Bs/E during the
preceding year at that particular customs station.
(3) The following imported goods would also
be eligible to be assessed under this scheme, where covered by the notifications
mentioned alongside, irrespective of the category of the importer :-
(a) Goods already covered under the
present Systems Appraisal. So far as Gold is concerned the dock/shed appraiser
will reject the green channel and would physically examine the gold consignment
to verify whether the imported gold is eligible for concessional duty at the
rate of Rs. 100 per 10 gms.
(b) Crude petroleum and petroleum
products (tariff heading 27090000)
(c) Fertilisers (Notfn. No.
21/2002-Cus., dated 1-3-2002, Sl. Nos. 106 to 113)
(d) Bulk imports of sulphur (Notfn.
No. 21/2002-Cus., dt. 1-3-2002, Sl. No. 60)
(e) Rock phosphate (Tariff Headings
25101010, 25102010)
(f) Cereals (Notfn. No.
21/2002-Cus., dt. 1-3-2002, Sl. Nos. 11, 18, 20, 22).
(g) Project Imports (Notfn. No.
21/2002-Cus., dt. 1-3-2002, Sl. Nos. 399, 400, 401, 401A).
(4) The following types of goods would not be covered
for clearance under the scheme, irrespective of the importer :-
(a) Primary agricultural products and
edible food products requiring no objection certificate from plant quarantine,
port health authority, sanitary import permit etc.
(b) Goods leviable to anti-dumping or
safeguard duties
(c) Second-hand machinery
(d) Ball bearings
(e) Scrap, waste, dross and ash or
slag of all ferrous and non-ferrous metals
(f) Rags and Scrap/waste of any
other material such as plastic, paper etc.
(g) Goods requiring any test to
comply with provisions of Allied Acts/Rules/Regulations
(h) Drugs, pharmaceuticals including
formulations
(i) Gold, diamond, platinum and
other precious stones
(j) Goods requiring for
assessment, production of Bonds, Bank Guarantees, Undertaking, Certificate,
Licences etc.
Exports II.
(1) So far as exports are concerned, for the following
categories of exporters the declarations made in the shipping bills will be
accepted without any scrutiny and there will be no physical examination of the
export consignment [Board’s Circular No. 6/2002, dated 23-1-2002 - 2002 (140)
E.L.T. T10-T15, stands modified accordingly]
(a) All status holders under the EXIM
Policy.
(b) 100% EOUs, EHTPs and STPs whose
goods have been stuffed/sealed in the presence of Central Excise/Customs
officer.
(c) Central or State Public sector
undertakings.
(d) Manufacturer-exporters who have
been exporting for over two years from a particular customs station and have
filed at least 25 Shipping Bills at the said customs station during the
preceding year.
(e) Bulk (loose) exporters of any goods.
(2) Goods requiring for assessment of Shipping Bills,
production of Bonds, Bank Guarantees, Undertaking, Certificate, Licences etc. would not be covered
for clearance under the scheme, irrespective of the category of the
exporter.
This scheme will apply only 3. to those importers/exporters
in whose cases no proceedings have been initiated against them or their
Directors/Partners or Proprietors, during the last three years under the
provisions of the Customs/Central Excise/FEMA Act, Rules or Regulations.
(Technical violations will not be considered a disqualification).
Before availing this scheme 4. the importer/exporter should
file an application as detailed in Appendix 1 of this Circular, with the jurisdictional
Commissioner of Customs/Central Excise who will convey his approval, or
otherwise, within fifteen days of the receipt of the application.
The importer/exporter 5. desirous of availing this scheme
would be subject to post clearance (import/export) audit by the
Customs/Central Excise Departments.
It may, however, be noted 6. that in cases of specific
intelligence/ information or alert notice issued by any enforcement agencies,
physical examination of goods operating under this scheme, may be resorted to
with the prior approval of an officer not below the rank of Joint Commissioner
of Customs/Central Excise.
Initially this scheme will be 7. operated on a pilot basis
at Air Customs (both export and import) at Sahar, ICD Tughlakabad, New Delhi and
Chennai Sea Customs (both import & export).
This scheme, so far as it 8. relates to IMPORTS, will come
into operation with immediate effect. Wide publicity may be given through trade
notices, seminars and interactive sessions with trade associations and CHAs to
explain the requirement and benefits of the scheme. The officers and staff
posted in the assessment groups handling the work relating to clearance and
audit should also be trained. The Commissioners should take special care and
make proper arrangements for the success of this scheme.
The scheme would be reviewed 9. on the basis of the actual
working and would be extended to other customs stations where EDI System is
operational, with appropriate modifications wherever necessary.
Difficulties if any 10. experienced or anticipated in
implementation of the scheme should be brought to the notice of the Board
immediately.
The receipt of this circular 11. may kindly be
acknowledged.
Hindi version will 12. follow.
APPENDIX-1
1. Name of
importer/exporter
2. IE Code of the
importer/exporter
3. Name of the Custom
House/ACC/ICD/CFS
4. Importing in the
customs station since
5. Number of B/E, S/Bs
filed in 2002…2001…
6. If manufacturer
exporter/importer –
(i) Address of the factory/factories with
CE registration No.
(ii) E-Mail address, if any
7. Name, designation of
the authorised signatory
8. Specimen signature of
authorized signatory
9. Telephone
number/mobile number/E-mail address of the authorized signatory
10. Name and address of the CHAs
authorized to file B/E, S/B on behalf of the importer/exporter
11. CHAs licence number………………LOI
number/…….
12. Has the importer/exporter or any
of his/her Director/Partner been proceeded against under the provisions of
Customs/Central Excise/FEMA Acts. Rules and Regulations in the last three Years
If
yes, details of cases may be furnished. Yes/No
13. Does the importer/exporter follow
recognized accounting standards, if so, details thereof.
14. Briefly indicate the internal
controls followed for accounts management.
15. I am willing to submit to post
clearance audit and will undertake to produce the records, when asked for by the
Department.
16. I agree to maintain all
records/registers for a period of five years.
17. I/We hereby certify that all the
above statements are true to the best of my knowledge. I understand that if any
part of this declaration is found to be false at any time, the facility of Accelerated Clearance
of Import and Export Scheme (ACS) will be liable to be
cancelled/withdrawn.
Signature of the authorized signatory
Name__________________________