Refund of Additional Duty of Customs: statutory auditors, cost accountants or chartered accountants may certify non-passing of duty burden.
The Board authorises Statutory Auditors, Cost Accountants and Chartered Accountants to issue the requisite certificate, on preliminary scrutiny, correlating payment of sales tax/VAT with sale invoices and certifying that the importer has not passed the additional customs duty burden to any other person; Para 4.1(d) and Para 6 of Circular No.18/2010-Customs are modified accordingly.

On Site Post Clearance Audit enables on premises verification of importer/exporter self assessment, reducing clearance delays and duplication.
Implementation of an On Site Post Clearance Audit (OSPCA) permits Customs to verify self assessment of import/export declarations at the premises of importers and exporters. The scheme, enabled by Board regulations, shifts detailed verification from transaction based PCCV/PCA to periodic company level scrutiny of books, records and electronic data, requires timely production and retention of records, allows sample-taking and verification of declarations, and prescribes coordination with Central Excise and Service Tax audits for Accredited Client Programme importers.

Electronic service tax refund through ICES enables exporters to claim refunds electronically or pursue document-based refunds.
An electronic refund mechanism via ICES 1.5 permits exporters to claim service tax refunds on the basis of a prescribed schedule of rates; it mandates one-time registration of a core-banking enabled bank account and either a Central Excise registration number or PAN-based Service Tax code in ICES 1.5, with details validated against ACES, captured via Annexure A, and used to process and disburse refunds through authorized banks or NEFT/RTGS.

Verification of origin: designated repository will authenticate Certificate of Origin signatures to support preferential duty claims.
Verification of origin under Free/Preferential Trade Agreements requires a prescribed Certificate of Origin signed and sealed by authorised signatories. Where assessing officers doubt signatures/seals, they must verify records with the designated repository. As an interim measure, the Additional Commissioner of Customs (Tech.), Headquarters, Bangalore is appointed as repository for circulated signatures/seals of authorised signatories within the Bangalore Customs Commissionerate to authenticate Certificates of Origin for preferential duty claims.