Self-assessment of customs declarations enables risk-based electronic clearance with RMS selection and post-clearance verification. The document prescribes Customs clearance procedures emphasizing electronic filing and self-assessment via Bills of Entry and Shipping Bills; the Risk Management System (RMS) processes electronic declarations to determine appraisal, examination or direct clearance, with post-clearance audits and provisional assessment available where verification is pending. Accredited Clients receive assured facilitation subject to eligibility and monitoring, and examination norms, bond requirements, amendment rules, e-payment protocols and designated proper officers are specified.