TaxTMI 
TaxTMI 
TaxTMI 
Implementation of Risk Management System (RMS) in Imports at I.C.D.Sabarmati Ahmedabad & Air Cargo Complex (A.C.C), Ahmedabad
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....essed under the RMS. For Bills of Entry pertaining to Group VII, the date of implementation will be informed in due course. 3. The objective of the RMS is to strike an optimal balance between facilitation and enforcement and to enable low risk consignments to be cleared based on the acceptance of the importer's self assessment and without examination. This will enable the department to enhance the level of facilitation and speed up the process of cargo clearance without compromising the interests of revenue. With the introduction of the RMS, the present practice of routine assessment, concurrent audit and examination of almost all Bills of Entry will be discontinued and the focus will be on quality assessment, examination and Post Clearance Audit of the selected B/Es in order to ensure that the resources of the department are utilized more effectively. 4. RMS mechanism: The purpose of RMS is to facilitate a large number of Bills of Entry, which are perceived to be compliant with the Customs Laws and Regulations. Such self assessed B/Es will be processed by the RMS to evaluate the risk in the B/E if any, and duty will be calculated and challan will be generated by ICES based on d....
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.... benefits of ACP scheme may be availed by the importer across all Ports/Airports/ICDs/CFSs in India, where RMS is rolled out. Though most ACP Bills of Entry will be selected for 'no assessment & no examination' based on the importer's self assessment, the RMS will select a small percentage of Bills of Entry at random for assessment/examination. Soon after filing a Bill of Entry in the ICES by the accredited client, the system will generate the Bill of Entry Number and print a copy of the B/E with the TR6 challan for duty payment. The Importer/CHA shall proceed to the bank for duty payment (if any) before proceeding to take out of charge for the goods. Though self assessment facility is given to the ACP importers and examination waiver is also given to them, the Compulsory Compliance Requirements (CCRs) as mentioned in para 10 supra, for the import of goods must be fulfilled by the Importer/CHA before seeking out of charge. Therefore, it is advisable that the CHA/Importer keeps ready all the certificates, permits, licenses or any other documents which are essential for the clearance of the goods or for availing any duty exemption. After goods registration is done in the ....
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....y for Manufacture of Excisable Goods) Rules, 1996, the Importer/CHA, must indicate the details of such certificates in the annexure to the B/E. Miscellaneous Certificates: For availing specific notification benefit, the Importer is required to submit certain Customs Duty exemption certificates from designated authorities like Directorate General of Hydrocarbons, Directorate of Health Services, Ministry of Defence, et al. Importers must mention the details of all such certificates in the Annexure to the B/E while filing at the ICEGATE/Service Centre. It may please be noted that goods registration cannot be done without proper debit of bonds. As regards undertakings, certificates etc., either the appraising officer/superintendent of customs in the group or the Out of charge officer will verify the documents physically, depending upon the facilitation extended to the B/E. For expeditious clearance of goods, it is necessary that the Importer /CHA is equipped to comply with all the bond - related requirements before filing the B/E and relevant details are given in the annexure filed at ICEGATE/Service Centre to avoid any undue delays.. 8. Amendments in B/E and IGM: The existing proc....
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....DRUGS AND PSYCHOTROPIC SUBSTANCES ACT, 1985 * THE ATOMIC ENERGY ACT,1962; * THE ARMS ACT, 1959. * THE EXPLOSIVE ACT,1884 AND RULES 1983 * THE GAS CYLINDER RULES,1981 AND S & MPV(UNFIRED) RULES,1981 * THE ENVIRONMENT (PROTECTION) ACT,1986 AND RULES,1986 * THE OZONE DEPLETING SUBSTANCES(REGULATION AND CONTROL) RULES,2000 * BATTERY (MANAGEMENT AND HANDLING) RULES 2000 THE MOTOR VEHICLE ACT,1988 * STANDARDS OF WEIGHTS AND MEASURES ACT, 1976 * THE BUREAU OF INDIAN STANDARDS ACT,1986 AND RULES, 1987 * APPLICABILITY OF B.I.S. AS PER DGFT NOTIFICATION NO. 44(RE)2000 * THE COPYRIGHT ACT, 1957, & RULES,1958 * THE INFORMATION TECHNOLOGY ACT, 2000 * THE PATENTS ACT, 1970 AND RULES, 1972 * THE TRADE MARKS ACT, 1999 The above list is illustrative and not exhaustive. In order to get full benefit of reduction in dwell time, it is advisable for the Importers/CHAs to ensure that the required documentation is meticulously prepared and kept ready when the B/E is filed. 11. Examination and Out of Charge (OOC): Based on the RMS output a Bill of Entry may be sent for examination alone without any assessment. Such Bills of Entry will be examined by the officers based on the ....
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....ed over to the Superintendent (Bond Section). 13. Post Clearance Audit (PCA): The existing system of concurrent audit shall be abolished and replaced by a Post-Clearance Compliance Verification (Audit) function. The objective of the Post Clearance Verification Programme is to monitor, maintain and enhance compliance levels, while reducing the dwell time of cargo. The selection for PCA will be done by the RMS. The Bills of Entry selected for this purpose will be processed for PCA in ICES. The officers posted in the PCA section will verify the compliance from the documents selected by the RMS. The officers will scrutinize the on screen data and may also look at the documents submitted by the Importer/CHA at the time of out of charge. The demand note on account of any short levy will be raised by the PCA section with the prior approval of the Additional/Joint Commissioner in charge. Barring cases requiring detailed investigation, in all cases the department will issue a consultative letter to the importer, where a potential short levy is discovered during audit. The consultative letter will set out the grounds for the auditor's view in the matter and seek the importer's response the....