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International Customs Day Celebration 2014 and award of WCO Certificate of Merit - Regarding.
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WCO Certificate of Merit nominations sought for customs and private sector contributors, with justification and vigilance clearance required.
Nominations are requested for the WCO Certificate of Merit for Customs officers and private sector representatives, to be accompanied by a justification/proposal and, for customs officers, a vigilance clearance certificate; submissions must be emailed to the Joint Secretary (Customs), CBEC, by the prescribed deadline for Board consideration.
Implementation of Risk Management System (RMS) in Exports
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Risk Management System in exports automates shipping-bill selection, directing assessment, examination or direct clearance based on risk.
The Risk Management System (RMS) in ICES electronically processes Shipping Bills to classify consignments by risk and direct them to verification of self-assessment, physical examination, or direct Let Export Order (LEO). Officers must follow RMS instructions; exporters/CHAs must comply with Compulsory Compliance Requirements and submit required documents at goods registration and at LEO. Amendments trigger reprocessing and may lead to assessment. In a later phase, RMS will select post-LEO Shipping Bills for Post Clearance Audit to examine potential short levies or undue incentive claims.
Objective of Risk Management System (RMS) in exports
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Risk Management System to govern export shipping bill selection, enabling facilitation for low risk consignments and targeted verification and audits.
The Risk Management System will electronically process Shipping Bills in the ICES to select consignments for verification, assessment, examination or direct Let Export Order (LEO). Low risk, self assessed bills may be facilitated to LEO after required documents and duty payment; high risk consignments will be interdicted for verification/examination. RMS decisions and instructions, including suggested Compulsory Compliance Requirements (CCRs), must be followed by officers; amendments require prior approval and may trigger reprocessing. Selected bills may be subjected to Post Clearance Audit to monitor compliance and data quality.
Implementation of Risk Management System (RMS) in Exports
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Risk Management System: automated selection of export shipping bills for verification or direct clearance enhancing facilitation and compliance oversight.
An automated Risk Management System will process Shipping Bills in ICES to select consignments for verification of self assessment, physical examination, or direct clearance; exporters must comply with consolidated Compulsory Compliance Requirements, submit required documents at goods registration, and follow amendment procedures, while selected bills undergo assessment by the Export Appraising Section and may be subject to subsequent Post Clearance Audit.
Detention order
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Detention order under Prevention of Illicit Traffic Act directs individual to appear before an intelligence officer after Gazette publication.
A preventive detention order under the Prevention of Illicit Traffic Act initially directed custody of Pankaj Kumar Shukla to prevent illicit trafficking; the Central Government, believing him to have absconded or to be concealing himself, now invokes clause (b) of Section 8(1) to direct his appearance before the specified Intelligence Officer at the Directorate of Revenue Intelligence, Delhi Zonal Unit, within the period prescribed after the order's publication in the Official Gazette.
Detention order
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Preventive detention under PITA: person directed to appear before an intelligence officer within ten days of Gazette publication.
On the Central Government's belief that the individual has absconded or is concealing himself so the detention order cannot be executed, the Government, exercising the power in clause (b) of Section 8(1), directs the person to appear before a designated Intelligence Officer within ten days of publication of the order in the Official Gazette; the directive specifies the officer's office location for personal appearance and functions as service of the order where personal execution of detention is impeded by absconding or concealment.
Implementation of Risk Management System (RMS) in Imports
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Risk Management System enables self-assessed import clearances with system selection for examination and post-clearance audits.
Electronic Risk Management System (RMS) processing of Bills of Entry and IGMs will permit self-assessed BEs to obtain out-of-charge without routine officer assessment or examination, while selected BEs are routed for appraisal, examination or assessment based on risk parameters or random selection. Accredited Clients receive facilitation subject to CCRs and random checks. The RMS drives system-driven bond debits, selection for Post-Clearance Audit, and prints Compulsory Compliance Requirements linked to allied laws, requiring accurate BE data and submission of prescribed documents at out-of-charge.
Customs - Speedy Assessment of Inbound Postal Articles - reg.
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Speedy assessment of inbound postal articles requires timely consignee response to Call Memos or assessment may proceed.
Details of issued Call Memos for inbound postal consignments are published on the Bangalore Customs website via a "Foreign Post Office Assessment" link where entry of the Foreign Parcel Track (FPT) number displays any Call Memo for that consignment; consignees must furnish the requisite information promptly after posting on the website, and if reply is unduly delayed the department may complete assessment based on departmental documents without further reference to the consignee.
Declaration of Details of inputs in the Shipping fills filed under Advance Authorisation/DFIA Scheme – reg.
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Specific input declaration in Shipping Bills required to enable redemption of Advance Authorisation and discharge of export obligation.
Shipping Bills under Advance Authorisation/DFIA must record the specific name/description of each input used when SION permits generic or alternative inputs; the input names endorsed in Shipping Bills must exactly match descriptions in the corresponding Bill of Entry, otherwise the Authorisation will not be redeemed and the inputs will not be allowed at discharge of export obligation.
Standard Unit Quantity Code (UQC) for each Trariff item.
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Unit Quantity Code requirement: prescribed UQC must be declared; waivers allowed in specified RMS and non RMS cases.
The prescribed single Unit Quantity Code (UQC) under the Customs Tariff Act, 1975 is mandatory and must be correctly declared in Bills of Entry and Shipping Bills; officers must ensure compliance and comprehensive product descriptions to improve EDI data quality. To address practical difficulties-notably in MRP assessments and where statutory UQCs conflict with trade practice-Group AC/DCs may waive UQC for non RMS bills and ACs/DCs (Docks) may waive for RMS bills; for RMS cases requiring UQC change, Docks must return the Bill to the assessment group. Traders must declare the correct UQC and full description initially.
Exemption from payment of SAD to parts, components and accessories etc. of Mobile Handsets under Notification No. 21/2012-Cus, dated 17/03/2012-reg.
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SAD exemption for mobile handset components allowed when existing BCD/CVD concession certificate is produced at import.
SAD exemption for parts, components and accessories imported for manufacture of mobile handsets may be allowed at port on the basis of the registration and certificate issued by the jurisdictional central excise authorities for claiming BCD/CVD exemption, without requiring a separate SAD-specific registration or certificate; customs should accept the existing certificate relied on for BCD/CVD concession when SAD exemption is claimed under the general provision for goods exempt from BCD and CVD.
SIMPLIFIED PROCEDURE FOR MOVEMENT OF IMPORTCONTAINERS FROM ICTT, VALLARPADOM PORT TO CFSs.
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Simplified container movement procedure: automatic EDI Gate approval enables ICTT-to-CFS transfers subject to IGM CFS codes and bond sufficiency.
An EDI Gate Module will automate removal of import containers from ICTT, Vallarpadom to nominated CFSs by capturing exit particulars and debiting/re crediting custodial bonds on release and arrival. Automatic movement at 'Entry Inwards' requires specific IGM fields including an eight digit destination CFS code, cargo type code, cargo movement code and MLO code; absent these, movement requires IGM amendment. Custodians must maintain adequate bond balances; seal discrepancies or tampering are recorded and such containers are subject to detailed CFS examination.
Encouraging stakeholder participation in Customs functioning- reg.
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Stakeholder participation in customs functioning promoted; monthly PTFC meetings and apex trade body engagement required for local issue resolution.
The Board directs Chief Commissioners to institutionalise monthly Permanent Trade Facilitation Committee meetings on pre decided dates, to review and expand PTFC membership to include all stakeholders, to allow apex trade bodies to attend along with local constituents, and to send minutes raising all India implications to the Board through the Directorate General of Export Promotion; Commissioners should also be receptive to meetings with trade bodies outside PTFC forums and report implementation difficulties to the Ministry.
Applicable CVD on Steam Coal imported from Indonesia under FTA notification No. 46/2011-Customs-reg.
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Countervailing duty on steam coal may be claimed at the concessional applied rate alongside FTA customs duty relief.
Clarifies that the FTA grants a preferential Basic Customs Duty exemption for steam coal but that such preference is limited to BCD; Countervailing Duty is set by reference to domestic excise yet may be prescribed at a lower applied rate by notification. A concessional applied CVD rate for steam coal was prescribed and may be availed simultaneously with the FTA BCD exemption; customs authorities are to implement this position and report difficulties.
Filing of EP copy of Shipping Bills along with EGM - Reg.
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Airlines submission requirements: EGMs with complete airway bill and shipping bill details can replace presenting EP copies with the EGM.
Carriers need not submit EP copies of Shipping Bills with the EGM if the EGM records the airway bill number, number of packages, flight identification, EGM identifier and all requisite Shipping Bill particulars; in such cases EP copies may be returned directly to the CHA or exporters. If the EGM omits any of these details, the existing practice of presenting EP copies with the EGM for Superintendent verification shall continue.
Provisional release of export - goods detained for investigation.
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Provisional release of export goods: facilitate genuine exports, avoid prolonged detention and report excessive hold ups.
Provisional release must be granted for export consignments detained for investigation by allowing provisional release on execution of a bond and suitable security to cover redemption fines and penalties, to prevent undue delay and port congestion where declarations await confirmation or are suspected to be mis declared. Exports should only be withheld where goods are prohibited under the Customs Act or ITC (HS) Policy; continued detention beyond three days should be reported to the Commissioner of Customs (Port).
Audit Report No. 15/2011-12, Section 2 – Duty Drawback Scheme: regarding
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Duty drawback scheme: require provisional brand rate letters within seven days and strengthen audit and BRC controls.
Requires that, on receipt of a complete Rule 7 application with a contemporaneous request to claim drawback on the relevant AIR provisionally, the Central Excise officer shall issue a Provisional Brand Rate Letter within seven days specifying shipping bill details, itemwise AIR tariff entries, rate, cap, and bifurcated Customs and Central Excise/Service Tax components aligned to claimed incidence; final brand rate letters must reconcile the provisional amount and rejections must be endorsed to Customs to treat the provisional grant as final and update records.
Labeling of goods prior to clearance in compliance of the Legal Metrology (Packaged Commodities) Rules, 2011 in view of DGFT Notification No.44 (RE-2000)/1997-2002 dt. 24.11.2000 and serial no. 2 of Notification No.21/2012-Cus dated 17.03.2012
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Labeling compliance for imported packaged goods requires prior permission before clearance; non-compliance may trigger customs action.
Importers must declare compliance with the Legal Metrology (Packaged Commodities) Rules, 2011 and, where conditions are unmet, obtain written permission from the AC/DC (Import Shed) to label imported goods before registration of the bill of entry. The AC/DC will instruct shed officers to verify labeling compliance prior to clearance. This uniform procedure applies to all goods under the referenced DGFT notification irrespective of levy or claimed notification benefits, and failure to follow it may result in action including penalties under the Customs Act, 1962.
Option to close cases of default in Export Obligation (EO) - Notification No. 46/2013-Customs dated 26.9.2013
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Regularization of export obligation defaults permits duty payment with interest capped at the duty, enabling closure of eligible cases.
Notification No. 46/2013-Customs permits authorization holders to regularize bona fide defaults in meeting export obligation by paying the applicable customs duty for the shortfall together with interest, provided the interest paid does not exceed the duty; cases with ongoing export obligation periods are excluded and payment must be completed by the prescribed cutoff.
Clarification on the commencement of the interest free period of 90 days under Section 61 of the Customs Act, 1962 – Reg.
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Interest-free period for warehoused goods begins on deposit, with interest accruing after the statutory period.
The 90-day interest-free period for warehoused goods begins on the date of deposit of goods in the warehouse; interest is chargeable only if goods remain beyond that period and accrues from the expiry of those ninety days until payment of duty under section 15, and implementation difficulties may be reported to the Board.

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