TaxTMI 
TaxTMI 
Faceless Assessment- Clarifications on the Issues raised by Stakeholders
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....sment. 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 additional details are required to complete the verification, necessary clarifications should be so....
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....lete 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 attracting ADD, these details would be required to be mandatorily provided. v. Item Qualifiers: Some imported items may have specific distinguish....
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....ever, 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 to be carried out on a provisional basis. This is primarily on account of the ascertainment of actual imported quantity which is done subsequently. Also, at times, there ....
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....CN 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 Bill of Lading 8. 710000 Sea Way Bill (Non Negotiable) 9. 711000 Inland Waterway Bill of Lading 10. 740000 Air waybill 11. 741000 Master air waybill 12. 700000 Way Bill (Non Negotiable) III. Country of Origin Certificates ONLY when exemption notification(s) is/are claimed. 13. 861001 COO-CEPA(Singapore)- Country of Origin Certificate as per the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore, Rules,2005. Vide Not....
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.... 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. 861015 COO-CEPA(Japan)- Country of Origin Certificate as per the Comprehensive Economic Partnership Agreement between th55e Republic of India and Japan, Rules, 2011. Vide Notfn. No. 55/2011-Cus(N.T.) dated 01.08.2011. Annexure B-2 (Documents mandatory ONLY when benefit of relevant notification is claimed) S.No. Document Code Name of Document Document Description 1. 002TE1 MTCTE Certificate MTCTE Certificate issued by TECI to certify that the product conforms to the Essential Requirement under Mandatory Testing and Certification of Telecom Equipment. 2. 101IR1 Certificate of Registration Certificate of Registration issued by DSIR of availing import duty benefit 3. 101RB1 Registration-cum- Membership ....
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....orary 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 Newsprint under Exim Code 4801 on Actual User Condition as per the Foreign Trade Policy of the Ministry of Commerce and Industry 17. 911LE2 Certificate for Import Clearance of Textile and Textile Articles Import certificate is issued by council of Leather Exports for availing custom duty exemptions on imports 18. 911ME1 Concessional Customs Duty Certificate(CCDC) for import of mould, tools or dies Concessional Customs Duty Certificate(CCDC) for import of mould, tools or dies issued by MEITY 19. 911ME2 Concessional Customs duty certificatefor import of raw materials Concessional Customs duty certificate or import of raw materials issued by MEITY 20. 911ME3 Concessional Excise duty Certificate Concessional excise duty certificate issued by MEITY 21. 911MN1 Concessional Custom Duty Certificate for Solar project Concessional Custom Duty Certificate for Solar project issued by MNRE....
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....um Membership Certificate Registration cum Membership certificate issued by PEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 12. 101RN1 Certificate of Registration Certificate of Registration issued by RNI for registering the publisher/Owner. 13. 101SF1 QC Registration QC Registration issued by SHEFXCIL 14. 101SF2 Registration for Gum Karaya Registration for Gum Karaya issued by SHEFEXCIL 15. 101SF3 R & QC for SHELLAC products R & QC for SHELLAC 16. 101SR1 Registration cum Membership Certificate Registration cum Membership certificate issued by Synthetic and Rayon Textile Export Promotion Council for availing benefits under Foreign Trade Policy and for customs duty exemption 17. 101TO2 Registration-Cum- Membership Certificate [RCMC] Registration-Cum-Membership Certificate [RCMC] is issued by Tobacco Board for availing benefits under Foreign Trade Policy and of customs duty exemption 18. 101TS1 Registration cum Membership Certificate Registration cum Membership certificate issued by Telecom Equipment and services Export Promotion Council for availing benefits under Foreign Trade Policy and for customs duty exemption 1....
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....E1 Import Certificate Import Certificate issued by CLE 37. 911PE1 Licence Form LE - 8( Licence to Import explosives) Licence Form LE -8( Licence to Import explsovies) issued by PESO 38. 911PE2 License to Import Ammonium Nitrate (licence Form P-5) License to Import Ammonium Nitrate (licence Form P-5) issued by PESO 39. 911RB1 No Objection Certificate (NOC) for import of Natural Rubber No Objection Certificate (NOC) for import of Natural Rubber issued by Rubber Board 40. 911RN1 Self declaration certificate for Import Self Declaration Certificate is submitted by the Publisher/Owner of the newspaper and authenticated by RNI before importing the newsprint. 41. 911SR1 Import Certificate Import certificate is issued by Synthetic and Rayon Textile Export Promotion Council for availing custom duty exemptions on imports 42. 911SR2 Export Certificate Export certificate is issued by Synthetic and Rayon Textile Export Promotion Council for availing custom duty exemptions on imports 43. 911SR3 Turnover Certificate Turnover certificate is issued by Synthetic and Rayon Textile Export Promotion Council for availing custom duty exemptions on imports 44. 911TB1 CC for....
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....ade Policy and for customs duty exemption 18. 101HE1 Registration cum Membership Certificate Registration cum Membership Certificate issued by HEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 19. 101IS1 Registration cum Membership Certificate Registration cum Membership certificate issued by SILK for availing benefits under Foreign Trade Policy and for customs duty exemption 20. 101PD1 Registration cum Membership Certificate Registration cum Membership Certificate issued by PDEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 21. 2670PQ Fumigation certificate Certificate attesting that fumigation has been performed. 22. 271000 Packing list Document/message specifying the distribution of goods in individual packages (in trade environment the despatch advice message is used for the packing list). 23. 315000 Contract Document/message evidencing an agreement between the seller and the buyer for the supply of goods or services; its effects are equivalent to those of order followed by an acknowledgement of order. 24. 315HS1 High Sea Sale Agreement Agreement of the sale of goods on the high se....
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....repared by the party responsible for their loading into the container or unit. 37. 811WC1 Pre-Convention Certificate Pre-Convention Certificate is issued by WCCB if a specimen is procured before its being listed on CITES 38. 8510FS Phytosanitary certificate A message/document consistent with the model for certificates of the IPPC, attesting that a consignment meets phytosanitary import requirements. 39. 852000 Sanitary certificate Document/message issued by the competent authority in the exporting country evidencing that alimentary and animal products, including dead animals, are fit for human consumption, and giving details, when relevant, of controls undertaken. 40. 856000 Inspection certificate Document/message issued by a competent body evidencing that the goods described therein have been inspected in accordance with national or international standards, in conformity with legislation in the country in which the inspection is required 41. 856001 Pre-Shipment Inspection Certificate A Certificate issued prior to the goods being shipped after inspection by a competent body evidencing that the goods described therein have been inspected in accordance with nation....