TaxTMI 
TaxTMI 
Faceless Assessment- Clarifications on the Issues raised by Stakeholders
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....d to further enhance the efficiency of the process involved in Faceless Assessment. With a view to achieve this objective, certain key areas, which require immediate attention, have been identified and the following instructions/ guidelines are being hereby issued so as to smoothen the process of Faceless Assessment by the field formations. a) Re-assessment in accordance with the Principles of Natural Justice: Despite several Board instructions on the issue, it has been observed that many a times the importers are not being afforded an opportunity of being heard before re-assessment of the goods. Such a practice is not in conformity with the provisions of law and needs to be accordingly discontinued, forthwith. It is emphasised that the process of re-assessment must be in accordance with the provisions of Sub Sections (4) and (5) of Section 17 of Customs Act, 1962. In order to lend clarity and streamline this process, the procedure to be adopted by the FAGs for carrying out re-assessment, wherever required, is delineated as follows: i. During verification of the assessment, if there are reasons to believe that the self-assessment is not done correctly, or addition....
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....ation of the assessment by the FAG. Therefore, it is important that the importers/Customs Brokers are advised to give the complete description of the imported goods while filing the Bill of Entry, in the first instance. In this context, the attention of the importers/Customs Brokers may be drawn to the following fields that are available in the electronic Bill of Entry format: i. Generic Description : The description in generic text relevant to text provided in the duty exemption notification that is claimed/Anti-Dumping (ADD)/IGST levy, as applicable. ii. Specific Description: The description specific to the product and as given in the invoice, trade name or specific product details to be provided (Brand name or model details may be avoided-same needs to be provided separately). iii. Model and Brand Name: Model details and Brand Name may be provided and if the imported goods are unbranded, the text "UNBRANDED" may be used. iv. Supplier and Manufacturer Details : In cases where duty applicability is based on manufacturers such as Anti-Dumping Duty (ADD), Safeguard Duty (SD) etc, the details of manufacturer may be provided. In case of products att....
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....ficers. All Bills of Entry with an assessable value of up to Rs. 5 lakh shall be accordingly finally assessed only by the Appraising Officers, w.e.f 21.12.2020. However, the re-assessments of Bills of Entry would continue to be done with the approval of the Assistant/Deputy Commissioner, as is the present practice. In order to assess the impact of this change, the Board has also decided that 10% of the Bills of Entry that are now entrusted to the Appraising Officers would be subjected to transactional PCA. A fortnightly report on the outcome of the transactional PCA would be submitted to Joint Secretary (Customs), CBIC with first report being due on 05.01.2021.The Pr. Commissioners/Commissioners concerned would also monitor the outcome of this change and immediately inform the Board, if any correction is required. e) Assessments in respect of Liquid Bulk Cargo : The Board has also received representations in respect of delays in the assessment of liquid bulk cargo. One common refrain of the trade here is the unnecessary resort to the First Check System of assessment, in such cases. With respect to import of 'liquid bulk cargo', it is stated that the assessments are....
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.... or Produced ORC VA Value Added ORC PS Product Specific Rules PNM PET Pet Name PNM SCI Scientific Name PNM COM Common Name PNM CON Trade or Commercial Name PNM MOD Name of the model PNM IUP Name as per the IUPAC Nomenclature PNM PHA Name as contained in a Pharmacopeia PNM INN International Non-proprietary Name PNM PCN Plant Commodity Name PNM LSP Name of the Livestock product PNM SIU SIMS Unique Reference Number Annexure B-1 (Documents already made mandatory as per Circular No.42/2019-Customs dated 29.11.2019, Notification No.81/2020-Customs-N.T. dated 21.08.2020 read with ICES Advisory No.34/2020 dated 17.09.2020) S. No. Document Code Name of the Document I. INVOICE (One of the two) - for every invoice 1. 380000 Invoice 2. 331000 Invoice cum Packing List II. TRANSPORT CONT RACT (One of the below) - for every Bill of Lading / Airway Bill in the IGM 3. 704000 Master Bill of Lading 4. 714000 House Bill of Lading 5. 705000 Bill of Lading 6. 703000 House waybill 7. 709000 Tanker ....
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....een the Transitional Islamic State of Afghanistan and Republic of India, Rules, 2003. Vide Notification no. 33/2003-Cus(N.T.) dated 13.05.2003. 22. 861010 COO-APTA- Country of Origin Certificate as per the ASIA- Pacific Trade Agreement (Formerly known as Bangkok Agreement) rules, 2006. Vide Notfn. No. 94/2006-Cus(N.T.) dated 31.08.2006. 23. 861011 COO- PTA(SAARC)- Country of Origin Certificate as per the Agreement on SAARC Preferential Trading Agreement, Rules,1995. Vide Notfn. No. 73/1995 dated 07.12.1995. 24. 861012 COO-PTA(Thailand)- Country of Origin Certificate as per the Preferential Tariff Concessions for Trade between India and Thailand. Vide Notfn. No.101/2004- Cus(N.T.) dated 31.08.2004. 25. 861013 COO-PTA(LDC)- Country of Origin Certificate as per the Duty free Tariff Preference Scheme for Least Developed Countries, Rules, 2015. Vide Notfn. No. 29/2015- Cus(N.T.) dated 10.03.2015. 26. 861014 COO-GSP- Country of Origin Certificate as per the Agreement on Global System of Trade Preferences among Developing Countries, Rules, 1989. vide Notfn No. 281/89-Cus(N.T.) dated 18.12.1989. 27. 86101....
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....k Add) is issued by DGHC to use the goods imported by availing import duty exemption for utilizing in a particular block of area, however, he wants to utilize the goods in another block area also. 12. 911EP1 Duty Free Import Certificate Duty Free Import Certificate issued by EPCH for availing import duty benefit 13. 911FT0 DGFT Licenses/Scrips All Licenses/Scrips issued by DGFT under various export promotion schemes like DEEC, EPCG, MEIS etc. 14. 911IB1 Grant of exemption from Custom duty on the films/video tapes/DVD AND publicity material Grant of exemption from Custom duty on the films/video tapes/DVD AND publicity material to be entered in India for different Film Festivals. 15. 911IB2 Grant of exemption from Custom duty under General Exemption on temporary import of filming equipment Grant of exemption from Custom duty on temporary import of filming equipment for the shooting of any feature film/T.V serial in India. 16. 911IB3 Eligibility Certificates to the owners of registered publications for the import of Newsprint under Eligibility Certificates to the owners of registered publications for the import of N....
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.... Registration of import contract for import of poppy seeds issued by CBN 5. 101CI3 Certificate of Registration for Import Certificate of Registration for Import issued by CIB&RC 6. 101CI4 Certificate of Registration for Indigenous Manufacturer Certificate of Registration for Indigenous Manufacturer issued by CIB&RC 7. 101CP1 Registration Certificate Registration Certificate issued by CPCB 8. 101CT1 Registration cum Membership Certificate Registration cum Membership certificate issued by TEXPROCIL for availing benefits under Foreign Trade Policy and for customs duty exemption 9. 101LM1 Certificate of Registration of Importer of Weights and Measures Certificate of Registration of Importer of Weights and Measures issued by Legal Metrology Division, Department of Consumer Affairs. 10. 101PI1 Registration cum Membership Certificate Registration-Cum-Membership Certificate (RCMC) is Project EPCI by Tobacco Board for availing benefits under Foreign Trade Policy and of customs duty exemption 11. 101PP1 Registration cum Membership Certificate Registration cum Membership ce....
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....icate for import of Narcotic Drugs Import Certificate for import of Narcotic Drugs issued by CBN 27. 911BN3 No objection Certificate for Import of Precursor Chemical (Controlled Substance) No objection Certificate for Import of Precursor Chemical (Controlled Substance) issued by CBN 28. 911BN4 Certicate of official approval for import of opium, etc under Rule 54 of NDPS Rules 1985 Certificate of official approval for import of opium, etc under Rule 54 of NDPS Rules 1985 issued by CBN 29. 911CI1 Import Permit for Research Test and Trial Import Permit for Research Test and Trial issued by CIB&RC 30. 911CI2 Import permit for Biocide Import permit for Biocide issued by CIB&RC 31. 911CI3 Import Permit for Non-Insecticidal use Import Permit for Non-Insecticidal use issued by CIB&RC 32. 911CT1 Import Certificate Import certificate is issued by TEXPROCIL for availing custom duty exemptions on imports 33. 911DE1 Import Licence Licence for import is issued by Department of Atomic Energy for import of prescribed substance as per Atomic energy Act, 1962 and Rules there....
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....d product. 7. 0030DC Batch Release Certificate A Certificate confirming the release of a production batch after due testing and quality controls. 8. 004000 Test report Report providing the results of a test session. 9. 004001 Test Certificate A Certificate providing the results of a test session. 10. 004TC1 Test Report Test Report issued by Textiles Committee 11. 005000 Price/sales catalogue A document/message to enable the transmission of information regarding pricing and catalogue details for goods and services offered by a seller to a buyer. 12. 006000 Product specification report Report providing specification values of products. 13. 006001 Technical Writeup/ Literature A report providing technical specifications of products 14. 022CO1 Self-Declaration on Customs Cases Document/message providing declaration on the status of cases booked under Chapter XVI of the Customs Act. 15. 0530HZ Safety and hazard data sheet Document or message to supply advice on a dangerous or hazardous material to industrial customers so as to enable them to take measures to protect....
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....65000 Documentary credit Document/message in which a bank states that it has issued a documentary credit under which the beneficiary is to obtain payment, acceptance or negotiation on compliance with certain terms and conditions and against presentation of stipulated document. 29. 520000 Insurance certificate Document/message issued to the insured certifying that insurance has been effected and that a policy has been issued. 30. 648000 Certificate of compliance with standards of the World Organization for Animal Health (OIE) A certification that the products have been treated in a way consistent with the standards set by the World Organization for Animal Health (OIE). 31. 708000 Empty container bill Bill of lading indicating an empty container. 32. 713000 Mate's receipt Document/message issued by a ship's officer to acknowledge that a specified consignment has been received on board a vessel, and the apparent condition of the goods; enabling the carrier to issue a Bill of lading. 33. 720000 Rail consignment note (generic term) Transport document constituting a contract for the carriage of goods....