Self assessment scheme for accelerated clearance of import/export cargo

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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". 2.         T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 heading 25101010, 25102010) (f) Cereals ( notfn no 21/2002 –Cus dt 1.3.2002 sl no 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, sanitar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ipping Bills, production of Bonds, Bank Guarantees, Undertaking, Certificate, Licenses etc would not be covered for clearance under the scheme, irrespective of the category of the exporter. 3.             This scheme will apply only to those importers/exporters in whose case 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). 4.             Before availing this scheme the importer/exporter should file an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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. 9.             The scheme would be reviewed 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. 10.             Difficulties if any experienced or anticipated in implementation of the scheme should be brought to the notice of the Board immediately. 11.             Th....