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<h1>Kolkata Customs Circular: Addressing Incorrect Classification in RMS Bills of Entry to Ensure Accurate Duty Assessment.</h1> The circular from the Principal Commissioner of Customs at the Air Cargo Complex, Kolkata, addresses the recall of Risk Management System (RMS) Bills of Entry (B/E). It highlights issues where importers have incorrectly classified goods to avoid documentation or proper duty assessment. Officers noticing discrepancies must report them to the System Administrator or relevant authorities for action. Importers or Custom House Agents (CHA) identifying errors should inform the concerned Group Deputy Commissioner or Assistant Commissioner for reassessment. Accurate declarations by the trade are emphasized for effective facilitation under RMS.