TaxTMI 
TaxTMI 
TaxTMI 
Ease of Doing Business Compendium 2024
X X X X Extracts X X X X
X X X X Extracts X X X X
....ase of Doing Business Compendium 2024 <br>News and Press Release<br>Dated:- 27-8-2024<br><BR>============= Document 1 पà¥à¤°à¤¤à¥à¤¯à¤•à¥à¤· कर ECT TAKES AND CU GOVERNMENT OF IND देशसेवारà¥à¤¥ ' सीमा शà¥à¤²à¥à¤• करसंचय EASE OF DOING BUSINESS COMPENDIUM 2024 11 insb inco 13-43 CONTENTS Foreword by the Chairman, CBIC 6 Message from Member (Customs), CBIC 7 8 Overview Transformative Measures for Ease of Doing Business 9 Findings of UNTF Survey 2023 Findings of National Time Release Study 2023 32 22 34 Abbreviation CBIC CSB COO CEPA CFS CAVR CTH DEPC DGFT DG System DOP DPIIT EAC Abbreviation Full Form ACC AEM AEO AD code AYUSH AFS BWC BSF Air Cargo Complex Anonymised Escalation Mechanism Authorized Economic Operator Authorized Dealer Code Ayurveda, Yoga & Naturopathy, Unani, Siddha and Homeopathy Air Freight Station Body Worn Camera Border Security Force Central Board of Indirect Taxes and Customs Courier Shipping Bills Certificate of Origin Comprehensive Econ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....omic Partnership Agreement Container Freight Station Customs (Assistance in Value Declaration of Identified Imported Goods) Rules Customs Tariff Heading District Export Promotion Committees Directorate General of Foreign Trade Director General of Systems & Data Management Department of Post Department for Promotion of Industry and Internal Trade European African Community ECCS Express Cargo Clearance System ECL Electronic Cash Ledger ECTS Electronic Cargo Tracking System EPD ERSO EODES ECEHS eSANCHIT EXIM FAG Export Promotion Division Electronic Repairs Services Outsourcing Electronic Origin Data Exchange System E-Commerce Export Hubs Electronic Storage and Computerized Handling of Indirect Tax Documents Export Import Faceless Assessment Group FPO Foreign Post Office FTP Foreign Trade Policy GPS Global Positioning System 4 Ease of Doing Business Compendium 2024 Abbreviation Full Form ICD ICEGATE ICETAB ICP ICT IFSC iGOT JNCH LCS LEO LPAI MSME MRA NAC NEEV NMP NTFAP NTRS PBE Inland Container Depot Indian Customs Electronic Data Interchange Gateway Indian Customs Tablet Integrated Check Post International Courier Terminal....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Indian Financial System Code Integrated Government Online Training Jawaharlal Nehru Customs House Land Customs Stations Let Export Order Land Ports Authority of India Micro, Small and Medium Enterprises Mutual Recognition Agreement National Assessment Centres Nhava Sheva Export Encouragement Vision National Master Plan National Trade Facilitation Action Plan National Time Release Study Postal Bill of Export RMS Risk Management System SEO SEZ Standard Examination Orders Special Economic Zone TEE Towns of Export Excellence TFA Trade Facilitation Agreement TFC TRS UNESCAP WCO Taxpayer Facilitation Centres Time Release Study United Nations Economic and Social Commission for Asia Pacific World Customs Organization Ease of Doing Business Compendium 2024 5 अपà¥à¤°à¤¤à¥à¤¯à¤•à¥à¤· कर à¤à¤µà¤‚ ECT TAXES AND CU INDIRE सीमा शà¥à¤²à¥à¤• STOMS सतà¥à¤¯à¤®à¥‡à¤µ जयते à¤à¤¾à¤°à¤¤ सरकार OVERNMENT OF INDIA देशसेवारà¥à¤¥ ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....करसंचय Foreword Innovative and responsive customs administration is critical for enabling the country's economic growth and development goals, as it aims to become a USD 5 trillion economy and achieve USD 2 trillion in exports by 2030. An efficient, modern and transparent customs system is vital to this vision. This document summarizes the numerous initiatives undertaken by Indian Customs over the past year to facilitate trade, enhance ease of doing business, and improve compliance through reforms in policy, process and technology. Key highlights include launch of ICEGATE 2.0, e-Cash ledger module, creating a repository of non-tariff measures, implementation of India-Korea Electronic Origin Data Exchange System and introducing standardized examination orders to simplify processes and reduce compliance burdens. In line with digital India ethos, various e-initiatives have been implemented to eliminate the manual touchpoint in AEO validation process through measures such as launch of Version 3.0 of web-application for filing, real-time monitoring, and digital AEO certification. Measures have also been taken to simplify and facilitative cu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....stoms procedures to enhance India's ranking in the international benchmarks. This compendium on Ease of Doing business measures undertaken by CBIC, serves as a comprehensive repository of the progressive initiatives implemented by the Customs administration, reflecting our dedication to streamlining processes, enhancing transparency, and reducing the compliance burden on businesses. It provides trade partners and the public an overview of Customs' advancement in trade facilitation and best practices by local Customs offices. Looking ahead, CBIC is committed to undertake progressive trade facilitation reforms under 'TFA Plus' approach to reduce cost and time in EXIM clearances by adopting non- intrusive technologies, developing infrastructure, and undertaking further regulatory reforms. I extend my heartfelt gratitude to all the stakeholders, including the trade community, industry associations, and our dedicated team of officers at the Customs department, whose unwavering support has been instrumental in our journey towards enhancing the ease of doing business in India. Sanjay Kumar Agarwal Chairman, CBIC 6 Ease of Doing Business Compendium 2024 पà¥à¤°....
X X X X Extracts X X X X
X X X X Extracts X X X X
....तà¥à¤¯à¤•à¥à¤· ga कर TAXES सीमा AND CUS शà¥à¤²à¥à¤• Message from Member (Customs) सतà¥à¤¯à¤®à¥‡à¤µ जयते GOVERNMENT à¤à¤¾à¤°à¤¤ सरकार OF INDIA • देशसेवारà¥à¤¥ करसंचय It is my pleasure to introduce the Compendium of Customs Initiatives for Ease of Doing Business 2024, a comprehensive document highlighting the transformative measures undertaken by the Indian Customs to create a more vibrant and competitive business landscape. With the vision of Vikshit Bharat by 2047, in pursuit for excellence in trade facilitation, the Customs Department has proactively implemented a series of initiatives aimed at simplifying procedures, reducing bottlenecks, and fostering an environment conducive to economic growth. The Compendium encapsulates these efforts, providing a detailed overview of the initiatives and reforms introduced throughout the year. Key features of the Compendium include: 1. Trade Facilitation Measures: An outline o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the steps taken to streamline customs procedures, reduce paperwork, and expedite the clearance process, thereby facilitating smoother trade transactions. 2. Technology Integration: Insights into the integration of cutting-edge technologies to enhance efficiency and transparency in customs operations, fostering a more digitized and tech-savvy customs ecosystem. 3. Policy Reforms: An overview of policy changes and regulatory reforms aimed at aligning customs procedures with international best practices, ensuring a more predictable and favourable environment for businesses. 4. Stakeholder Engagement: Highlights of collaborative efforts with other stakeholders, including other agencies like DGFT, Partner Government Agencies and Industry Associations such as FFFAI, FIEO, etc. to garner feedback and actively involve the business community in the decision-making process. 5. Capacity Building: Details on initiatives by field formations to enhance the skill set of customs personnel, ensuring they are well-equipped to handle evolving challenges and contribute to the ease of doing business. This Compendium serves as a testament to our commitment for creating a business- fri....
X X X X Extracts X X X X
X X X X Extracts X X X X
....endly India. I invite you to peruse the document, recognizing the collaborative spirit that has brought these initiatives to fruition. Your feedback and insights are invaluable as we strive for continuous improvement. I extend my heartfelt appreciation to the entire Customs Department and all stakeholders for their dedication and hard work in making these initiatives a reality. Surjit Bhujabal Member (Customs), CBIC Ease of Doing Business Compendium 2024 7 Overview In the recent past, the Central Board of Indirect Taxes and Customs (CBIC) has implemented a comprehensive set of measures aimed at enhancing trade facilitation, promoting transparency, and streamlining customs processes. These initiatives reflect a commitment to leveraging technology, reducing physical interactions, and fostering a more efficient and business-friendly trading environment. A noteworthy aspect of CBIC's modernization efforts is the incorporation of cutting-edge technologies, exemplified by initiatives like ICEGATE 2.0 and the Anonymised Escalation Mechanism. By embracing these technological advancements, CBIC underscores its commitment to stay at the forefront of innovation, ensuring tha....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t users experience a seamless and efficient digital interface. Infrastructure plays a pivotal role in operational efficiency, and CBIC has recognized this by spearheading initiatives such as pre-gate processing facilities and the modernization of Central Revenues Control Laboratory (CRCL). These endeavors are geared towards not just meeting current operational needs but also future-proofing the customs landscape. In a broader context, CBIC's efforts reflect a holistic approach to tax administration. The focus extends beyond mere regulatory compliance to incorporate principles of transparency, promoting an environment conducive to the Ease of Doing Business. This multifaceted strategy emphasizes the importance of aligning customs procedures with contemporary demands, fostering a robust and dynamic customs ecosystem. " NACIN का टोल देश को à¤à¤• आधà¥à¤¨à¤¿à¤• ecosystem देने का है। à¤à¤• à¤à¤¸à¤¾ ecosystem... - जो देश में वà¥à¤¯à¤¾à¤ªà¤¾à¤°-कà¤....
X X X X Extracts X X X X
X X X X Extracts X X X X
....रोबार को आसान बना सके। - जो à¤à¤¾à¤°à¤¤ को global trade का अहम partner बनाने के लिठऔर friendly माहोल बना सके। - जो, tax, customs, narcotics, जैसे विषयों के माधà¥à¤¯à¤® से देश में ease of doing business at promote a - जो गलत practices से सखà¥à¤¤à¥€ के साथ निपटे । NACIN कैमà¥à¤ªà¤¸ उदà¥à¤˜à¤¾à¤Ÿà¤¨ पर पीà¤à¤® मोदी, 16 जनवरी, 2024 8 Ease of Doing Business Compendium 2024 2 Transformative Measures for Ease of Doing Business 1 Revamping of the National Assessment Centres under Faceless Assessment: Under the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... umbrella of Turant Customs, CBIC has implemented several reforms which are aimed to make Indian Customs Faceless, Contactless and Paperless {Refer Circular No.40/2020-Customs dated 04.09.2020 and Circular no.14/2021- Customs dated 07.07.2021}. wowt Customs Guidebook for Faceless Assessment Turn Com Frogramme Farms Contacts and Paps C Faceless Customs has been introduced leveraging technology for anonymity, enhanced speed in Customs assessment and doing away with the need for physical interface between Customs authorities and importers. Under Faceless Customs, National Assessment Centres (NACs) have been established with the mandate to examine the assessment practices of imported articles across Customs stations and suggest measures to bring about uniformity and enhanced quality of assessments. Now, vide Circular no.13/2023-Customs dated 31.05.2023, the formation of NAC has been reorganized in view of fresh measures taken in relation to Faceless Assessment such as implementation of Anonymised Escalation Mechanism (AEM) to address grievances in delays in assessments and implementation of Standard Examination Orders. The number of NACS has been reduced to 8, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....from the existing 11 (i.e., by merging chemicals I, II and III into Chemicals and by merging Automobiles & Instruments and Misc. products/project imports into Automobiles, Instruments, Misc. products & Project Imports). Similarly in alignment with the changes to NAC, Faceless Assessment Groups (FAG) for different commodities has been identified based on the imported goods handled by these goods on basis of assessable value. This is done to further promote specialization. Standard Examination Orders through RMS: Vide Circular no. 16/2022-Customs dated 29.08.2022, Standard Examination Orders (SEO) was launched in a phased manner for goods covered under Assessment Group 4. Further, vide the Circular no. 23/2022-Customs dated 03.11.2022, SEO was extended to goods covered under Assessment Group 5. Subsequently, vide Circular no. 02/2023-Customs dated 11.01.2023, the Standard Examination Orders through RMS has been implemented at pan India level across all assessment groups. The functionality of Standard Examination Order enhances the uniformity in examination, and lowers the time taken in the process as well as reduce associated costs. Mary of F Oetober, 292 FAC....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ILITY OF SYSTEM GENERATED STANDARDISED CUSTOMS EXAMINATION ORDER Standardised Examination Order is issued where the cargo is selected for examination by the Risk Management System (RMS). The functionality of Standard Examination Order is expected to enhance the uniformity in examination, and lower the time taken in the process as well as reduce associated costs. chicindia fchicindia Obicindia CRICINDLA eble www.chic.gov.in Ease of Doing Business Compendium 2024 9 3 4 Transhipment of Bangladesh export cargo to third countries through Delhi Air Cargo: The Circular 29/2020-Customs dated 22.06.2020, inter alia, allows transhipment of Bangladesh export cargo through Kolkata Air Cargo. The goods loaded on containers/ closed bodied trucks enter India from LCS Petrapole, move by road to Kolkata Air Cargo, from where they are airlifted and transported to third countries. With a view to promote ease of doing business and for better cargo evacuation and improved logistics efficiency, circular 29/2020-Customs dated 22.06.2020 has been amended to allow transhipment of Bangladesh Export Cargo to third countries through Delhi Air Cargo. {Refer Circular No. 03/2023-Custom....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s dated 07.02.2023}. Metry of Face Facility of Auto Let Exports Order under Express Cargo Clearance System (ECCS) The Courier Shipping Bils (CSBs) filed for clearance of export goods under ECCS are subjected to Risk Management System (RMS), after the registration of the goods by the Custodian (arrival scan and weight record). The RMS either facilitates or interdicts a Courier Shipping Bill (CSB) as per risk parameters. Facility of Auto Let Export Order under Express Cargo Clearance System (ECCS): The facility of Automatic Let Export Order (auto LEO) had been enabled in Express Cargo Clearance System (ECCS) for those Courier Shipping Bills (CSB) which were not interdicted by the risk management system (RMS) and were then cleared in the Customs X-ray scanning process. Recently, It has been decided that the auto LEO facility shall also be allowed upon X-ray clearance to CSB marked for ‘assessment only', provided that the CSB has been cleared under assessment and examination has not been mandated. {Refer circular No.19/2023-Customs and Circular 41/2020-Customs}. It was decided that export goods which are covered under CSBs, and are fully facilitate....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d by RMS (no assessment, no examination) and cleared by Customs x-ray scanning shall be automatically given LEO by the ECCS This will considerably reduce the dwell time of clearance of export shipments through courier. @cbic india@chicindia@cbicindia@CBIC INDIA @chic www.chic.gov.in Pilot Project on use of videography in cases requiring 100% examination of cargo at JNCH: JNCH has always been at the forefront of trade facilitation, technology adoption and ease of doing business. Building upon this approach, JNCH had conducted a pilot project to carry out the examination under videography of a few consignments marked for 100% examination. It is expected to not only foster a professional approach among officers but also result in transparency in the examination process. {Refer JNCH Public Notice 103/2023 dated 01.12.2023} T 10 Ease of Doing Business Compendium 2024 5 Advance assessment of Courier Shipping Bills: Vide Circular no. 28/2023-Customs dated 08.11.2023, advance assessment of Courier Shipping Bills on the Express Cargo Clearance System (ECCS) has been allowed. The Directorate General of Systems has also issued an advisory to this effect, enabling the app....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ropriate technical changes in the ECCS export workflow for this purpose. The advanced assessment is enabled through state-of-the-art ECCS built on advanced technology products for faster clearance, enhanced compliance, and robust data security. {Refer DG Systems advisory No. 11/SYS/WZU/2023 dated 19.10.2023} 100% Paperless Clearance under ECCS Revolutionizing the process with entirely paperless clearances, handling approximately 40,000 shipment daily. Includes upload of invoice, Packing List, Compulsory Compliance Requirement, query reply, duty payment, courier registration, etc. ECCS processes approximately 35,000 export consignments and 10,000 import consignments per day. 10 7 Mandatory additional qualifiers in import/export declarations in respect of certain products: For the purpose of effective avoidance of queries, enhancing efficiency in assessment and facilitation, addressing reasons for delays and aiding policy formulation through a mechanism of more complete import declarations, it has been decided in consultation with the concerned line Ministries such as Department of Chemicals and Petrochemicals, Ministry of AYUSH and Directorate General of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Foreign Trade (DGFT) to make certain additional identifiers mandatory for imports and exports under some specific chapters of the Customs Tariff. Accordingly, the mandatory declaration of additional qualifiers in EXIM declarations have been prescribed vide circular 15/2023-Customs dated 07th June 2023 and circular 23/2023- Customs dated 30.09.2023 in respect of commodities imported and exported under specific chapters mentioned in these circular. Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAVR, 2023): The CAVR, 2023 is a framework that deals with systematic under-valuation of imports which leads to evasion of custom duty. It empowers the department to mandate additional disclosure and certification requirements to be followed by importers of goods. The new rules will allow the department to identify the class of imports where undervaluation is rampant and prescribe additional declarations from importers of such goods in order to prevent under-valuation of imports. CAVR, 2023 provides process for identifying class of goods where there is a reason to believe that value may not be declared truthfully or accurately. In such cases,....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... importer would be required to fulfil additional obligations. To identify the class of goods, two separate committees are formed (screening committee and evaluation committee) who are responsible for carrying out preliminary and detailed examination to ascertain truthfulness of value of such goods. Ease of Doing Business Compendium 2024 11 Wild Life (Protection) Amendment Act, 2022: Combating Exotic Wildlife Smuggling Wild Life (Protection) Amendment Act, 2022 has now empowered customs officers as law enforcement officers under section 50(1) of Wild Life (Protection) Act. As the customs has a pan India presence with its enforcement wings i.e. Customs Preventive Formations, Directorate of Revenue Intelligence (DRI), Air Intelligence Units (AIU), Special Intelligence & Investigation Branches (SIIB), Marine & Preventive Wings (MPW) which have required resources and skillsets to combat smuggling, it is expected to have a significant impact as far as curbing the smuggling of exotic species are concerned not only through exit/entry points or international borders but also within domestic tariff area. On the basis of specific intelligence regarding a gang involved in wild ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... life Trafficking, officers of Pune Customs recovered a leopard skin from a person disguised as dairy shop worker on 18/8/23. The same was seized under Sec 110 of CA 1962 read with Sec 50 of WPA 1972. 12 Ease of Doing Business Compendium 2024 8 Mutual Recognition Agreements (MRAs): Mutual recognition of Authorized Economic Operators is a key element of the World Customs Organisation's SAFE Framework of Standards to secure and facilitate global trade and strengthen end-to-end security of supply chains while providing higher facilitation to trade at the global level. MRAS are the international face and connecting link of the domestic AEO Programme of various countries. " Indian Customs has signed five Mutual Recognition Agreements with the Customs Administrations of South Korea, Hong Kong, Taiwan, USA and UAE. 11 Indian Customs has collaborated with several foreign Customs administrations to align with their Authorized Economic Operator Programmes, which effectively allows Indian Customs to internationalize the core principles of the program and provide benefits to Indian trade at the international level. MRAs strengthen end-to-end security of supply chain....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... and facilitates movement of legitimate goods by engaging players in the international supply chain. Indian Customs has signed five Mutual Recognition Agreements with the Customs Administrations of South Korea, Hong Kong, Taiwan, USA and UAE. Joint Action Plan for MRA has been signed with Australia, South Africa, Russia, Bahrain, East African Community (EAC) and Japan. Benefits of Mutual Recognition Arrangement: 01 Lower Risk Score 02 Risk Assessment Tool 03 Less Redundancy/ Duplication of Efforts 04 Common Standard/Trade Facilitation 05 Transparency EXPORT IMPORT Ease of Doing Business Compendium 2024 13 Foreign Trade Policy 2023 Foreign Trade Policy (2023) is a policy document which is based on continuity of time-tested schemes facilitating exports as well as a document which is nimble and responsive to the requirements of trade. It is based on principles of 'trust' and 'partnership' with exporters. The FTP 2023 aims at process re-engineering and automation to facilitate ease of doing business for exporters. It also focuses on emerging areas like dual use high end technology items under SCOMET, facilitating e-commerce export, collaborating with States an....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Districts for export promotion. The Key Approach to the policy is based on these 4 pillars: (i) Incentive to Remission, (ii) Export promotion through collaboration - Exporters, States, Districts, Indian Missions, (iii) Ease of doing business, reduction in transaction cost and e-initiatives and (iv) Emerging Areas - E-Commerce, Developing Districts as Export Hubs and streamlining SCOMET policy. The Foreign Trade Policy 2023 underscores the critical role of customs modernization in actualizing India's export ambitions for being “Atmanirbhar.†The policy accentuates harnessing technology to promote paperless trade, e-commerce exports and provide a framework for cross-border trade of goods and services from India in the digital economy. E-commerce exports are a promising category that requires distinct policy interventions from traditional offline trade. As a starting point, the consignment wise cap on E-Commerce exports through courier has been raised from Rs.5Lakh to 10 Lakh in the FTP 2023 vide notification No. 23/2023-Customs (N.T.) dated 31.03.2023. Foreign Trade Policy - 2023 (we 1 April, 2023) 14 Ease of Doing Business Compendium 2024 9 Mist....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry of France Simplified regulatory framework to facilitate Export of Jewellery via International Courier Terminals (ICTS) Simplified regulatory framework for E-Commerce Jewellery export: Vide Circular no. 09/2022-Customs dated 30.06.2022, CBIC has put in place a simplified regulatory framework for e-Commerce exports of jewellery via International Courier Terminals (ICTs). To accommodate the e-commerce business need, it incorporates a re-import process for returns of jewellery. For this purpose, the Courier Import and Exports (Electronic Declaration and Processing) Regulations, 2010 have been amended vide Notification No. 57/2022-Customs (N.T.) dated 30.06.2022. The simplified framework is applicable on e-commerce export of jewellery made of precious metals (whether or not studded or set with precious or semi-precious stones) falling under CTH 7113 (excluding parts of jewellery falling under CTH 71131190 and CTH 71131960) and imitation jewellery falling under CTH 7117 of the First Schedule to the Customs Tariff Act, 1975. To accommodate the e-commerce business need, it incorporates a re-import process for returns of Jewellery •Such initiatives are aime....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d at supporting the Make in India brands in the international markets leveraging the rapidly evolving global e-Market space This platform will immensely help the trade with better resource utilization as well as enhance their competitiveness in the international markets. chic_india @chicindia Oachicindia CBICINDIA @chic www.chic.gov.in Further, with an aim for simplification in the existing procedures in cases where an exporter does not opt to avail the facility of re-import of the exported jewellery, the compliance burden has been reduced by removing the requirement to upload a) Photos of the export item (not exceeding 2MB); b) Photos of the product package/ outer covering (not exceeding 2 MB); and c) Image of the product listing on the e-commerce platform. {Refer Circular no. 17/2023-Customs dated 15.06.2023). 10 Enquiry Services Portal: An user manual has been released by DG Systems, CBIC, to provide step by step illustration of all the steps that are involved in the ICEGATE 2.0 enquiry module. The user manual is intended for use by all the stakeholders who wish to avail enquiry services of the ICEGATE portal. This document includes all the enquiry services....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... provided by the ICEGATE portal. The enquiry service module of ICEGATE consists of www.Ma 01 December 2023 Enquiry Services LIVE on the New ICEGATE Portal Please login with ICEGATE ID to avail the facility. Click Here to View Advisory 649INDIAN CUSTOMS NATIONAL TRADE PORTAL Helpdesk [email protected] 1 247 Helpline Number: 1800-3010-1000 MIFIC UNIN Ease of Doing Business Compendium 2024 15 16 Ease of Doing Business Compendium 2024 11 all the enquiries which can be accessed after login into the ICEGATE portal to view the status/Information of an enquiry and availing the services therein. During the process, users will be required to provide minimal details to obtain the status/Information of enquiries. Once the process is completed, the ICEGATE portal will display the enquiry status/Information. Jacket with Camera for use by the Vessel Boarding Officer: The Boarding Officer/s are usually the first to set foot on any vessel entering the Indian frontiers and they are the cutting-edge functionaries of the Customs Service whose visibility extends to the shipping lines, terminal operators, logistic partners, custom brokers, businessmen, crew members/p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....assengers, etc. The Boarding Officer acts as an ambassador of our country and are expected to seamlessly initiate and conduct customs formalities and procedures. Keeping the above as an objective, and continuing with various reforms undertaken by Customs through leveraging technology so as to improve transparency & ease of doing business, to present more professionally the role of the Boarding Officer, keeping scope for upfront evidence in case of an offence or likely offence, and enhancing the protection of interest of the Customs Officer against frivolous complaints, the Nhava Sheva and Ahmedabad Customs Zones, had implemented, since August 2022, the sporting of boarding jacket fitted with Body Worn Camera (BWC) with video/audio recording facility by Boarding Officers while carrying out duties on board the vessels. Now, vide circular No.07/2023- Customs dated 07.03.2023, the BWC facility has been extended to all the sea customs functions. The circular provides standardized roles and responsibilities for boarding officers. This will provide transparency, while carrying on physical checks on board and also provide evidence in case of an offence or suspected offence. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ww 12 Phased Implementation of Electronic Cash Ledger (ECL): CBIC have implemented the functionality of the Electronic Cash Ledger (ECL) as per Section 51A of the Customs Act, 1962. As per this provision, the exporter, importer or any other person liable to pay taxes, fees, duty etc. shall make a non-interest-bearing deposit in the ECL under customs for the purpose of paying the aforementioned liability. Cash ledger is a type of wallet facility on ICEGATE website to credit funds in the virtual account of the registered trade user and use for custom duty payments. The operation of the ECL under customs is regulated by the Customs (Electronic Cash Ledger) Regulations, 2022. The ECL has been enabled in a phase-wise manner starting from 1st April 2023. Vide Notification No.05/2024-Customs (N.T.) dated 19.01.2024 read with notification No.18/2023-Customs (N.T.) certain deposits such as accompanied baggage, ICT terminals have been exempted from ECL till 29.02.2024. 13 The operation of the ECL under customs is regulated by the Customs (Electronic Cash Ledger) Regulations, 2022. The ECL has been enabled in a phase-wise manner starting from 1st April 2023. Online filing of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... AEO-LO application- Launch of Version 3.0 of web- application for filing, real-time monitoring, and digital certification: The AEO application processing for AEO-T2 and T3 on the AEO web-based portal has been functional since July, 2021. Vide circular 10/2023- Customs dated 11.04.2023, new version (V 3.0) for on-boarding of AEO-LO applicants by way of online filing, real-time monitoring, and digital certification was launched. This updated version Live Now!! AEO WEB APPLICATION V3.0 LO Online Features of V3.0 Online filling of AEO LO Applications Real Time Monitoring of AEO LO Applications Status Digital AEO Certification over email of the existing web application was made accessible for both applicants and the Customs officials from 11.04.2023. The new version (V 3.0) of the web application is designed to ensure continuous, real-time, and digital monitoring of the physically filed AEO-LO applications for timely intervention and expedience. Ease of Doing Business Compendium 2024 17 5,847 AEO Accredited Entities 1,049 3,594 AEO-T1 AEO-T2 124 1,037 AEO-T3 AEO-LO as on 01.10.2023 00 14 15 Online submission of IFSC Code: Standardizing document....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ary & information requirements for AD code Registration/modification in relation to exports: With the aim to resolve the grievances relating to delays in the approval of AD code and in the bank account registration process, it has been decided to minimize and standardize the documentary requirements (as well as information necessary to be contained therein), across all the Customs Zones. Accordingly, vide instruction 25/2023 Customs dated 28.07.2023, documentary and information requirement for AD code registration/modification in relation to exports has been standardized. With this specification the need for physical interactions with members of the trade or their representatives should not arise. Also, all the field formations have been directed to put in place a suitable mechanism to ensure that application for AD code/ bank account registration is dealt on the same day when made before 2 PM. In other cases, the application should be disposed before 2 PM on next working day. Electronic Cargo Tracking System: Coordinated border management is a priority area for CBIC. Several steps have been taken to tackle associated issues such as delays due to congestion, log....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istics and infrastructure challenges, transit diversion, high administrative costs and poor information sharing between partner States. CBIC has been instrumental in adopting innovative technology solutions including the Electronic Cargo Tracking System (ECTS) to obliterate these bottlenecks and minimize barriers to trade in its neighbouring region. ECTS allows electronic sealing of containers and monitoring of cargo movement with live GPS tracking. It also enables realtime monitoring of seal integrity and immediate intervention in case of any breach. It has the functionality of providing real-time information at pre-determined intervals on the position, speed and seal integrity with a provision to generate alerts based on pre-set risk parameters such as attempted tampering; diversion from specific 18 Ease of Doing Business Compendium 2024 routes etc. This not only ensures secure movement but also provides valuable data on logistics efficiency. CBIC adopted the use of ECTS in the context of transit movement of goods of neighbouring countries through India. The pilot movement was conducted in 2018 for Nepal's traffic-in-transit from Kolkata Port to Nepal. This ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....new modality successfully reduced the transit time. Subsequently, the Transshipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019 was issued vide Notification 68/2019-Customs dated 30.09.2019, wherein detailed procedure for securing and monitoring traffic-in transit destined to Nepal has been provided. Advantages of Integrating ECTS with Customs Procedures: i. Ensures state-of-art supply chain security in transport through real-time GPS tracking; ii. Reduces waiting time for vehicles at Customs ports; iii. Eliminates traffic congestion at the Customs stations/land borders; iv. Substantial reduction in the transit time; V. Significant reduction in costs (transaction and administrative); vi. Prevents pilferage, theft and smuggling; vii. Digital record and tracking of each movement; Current status of implementation of ECTS: Sr No Circular/ Notification/ Public Notice Cir 52/2017-Cus, Cir 32/2018-Cus, Cir 39/2020-Cus 1 2 Application Export of cargo in containers and closed-bodied trucks from ICDs/ CFSS through Land Custom Stations Notfn 68/2019- Cus, Notfn 64/2020-Cus, Transhipment of Cargo to Nepal Notfn 51/2023-Cus 3 Cir 42/2....
X X X X Extracts X X X X
X X X X Extracts X X X X
....018-Cus, Cir 29/2020-Cus, Cir 03/2023-Cus 4 Cir 08/2022-Cus 5 Cir 17/2022-Cus 7 Cir 19/2022-Cus PNS 31/2021, 32/2021, 36/2021, 01/2022, 05/2022, 09/2022 of Delhi Zone 8 PN 17/2022 of Chennai Zone under Electronic Cargo Tracking System Regulations, 2019 Transhipment of Export Cargo of Bangladesh to third countries from Land Customs Stations to Ports/ Airports Export of Bangladesh goods to India by rail in closed containers Export of containerized cargo using inland waterway routes from India to Bangladesh Transit of Bangladesh's exports to third countries using riverine and land routes Movement of goods from a Customs station to warehouse Movement of goods from a Customs station to SEZ Ease of Doing Business Compendium 2024 19 Role of CBIC in PM GatiShakti PM GatiShakti National Master Plan (NMP) launched on October 13th, 2021 adopts a 'whole of government' approach to infrastructure planning and implementation. Two key elements for operationalizing the PM GatiShakti (PMGS) includes: (i) institutional framework and (ii) GIS data based digital platform. PM GatiShakti is based on six pillars, namely, Comprehensiveness, Prioritization, Optimization, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Synchronization, Analytical, Dynamic. PM GatiShakti is a transformative approach for economic growth and sustainable development. The approach is driven by 7 engines, namely, Railways, Roads, Ports, Waterways, Airports, Mass Transport and Logistics Infrastructure. CBIC has synchronized its operations with the fundamental goals of PM GatiShakti for Logistics Efficiency, a crucial endeavor aimed at bolstering India's logistics and transportation sector. Under the logistics infrastructure, the thrust GatiShakti National Master Plan for Multi-Modal Connectivity is on facilitation of development of Logistics PM Parks such as ICD, CFS etc. In this regard, an IMC, headed by the Member Customs and consisting of representatives from Ministry of Ports Shipping Waterways, DPIIT, Ministry of Railways and Ministry of Civil Aviation, has been constituted in CBIC to analyze the proposals received for establishing Inland Container Depots (ICDs), Container Freight Stations (CFSS) and Air Freight Stations (AFS) in the country based on criteria such as connectivity of the proposed facility with ports/airports via road/rail, connectivity with DFCs, distance from nearest port etc ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and as enumerated in the Circular 50/2020- Customs dated 05.11.2020. The IMC meets regularly on quarterly basis to grant Letter of Intent for establishment of ICD/CFS/AFS in the country. Some of the key steps taken by CBIC for operationalization of PM GatiShakti: -- Nomination of Joint Secretary Customs as Nodal Officer for overall coordination for PM GatiShakti and its implementation. Creation of PM GatiShakti Cell in CBIC for assisting the nodal officer for implementation of PM Gati Shakti. NACIN has developed a course on ‘Role of CBIC in PM GatiShakti for Logistics Efficiency' which has been made available on iGoT platform for capacity building of departmental officers. 20 Ease of Doing Business Compendium 2024 16 17 Facility for Electronic Filing and Clearance of Exports through Postal Route Under the exporter need not visit a Foreign Post Office FPOI to Exporters may file the PE online from his home/office and handover the export parcel to Postal authorities shall arrange secure transport of export parcels from the booking post 1001 Post Offices as Booking Post Offices for this facility Electronic filing and clearance of exports through postal rout....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e: Department of Posts, in collaboration of CBIC, has developed a PBE Automation System for electronic filing and processing of Postal Bill of Export (PBE). Under the new system, an exporter need not visit a Foreign Post Office (FPO) to file the PBE and present export parcel. Rather, he is enabled to file the PBE online from his home/office and handover the export parcel to postal authorities at a nearby booking post office. Postal authorities shall arrange secure transport of export parcel from booking post office to an FPO, where customs clearance shall take place. To enable this arrangement, the Postal Export (Electronic Declaration and Processing) Regulations, 2022 have been issued vide Notification No. 104/2022 - Customs (NT) dated 09.12.2023. X SORTING Use of Electronic Certificates of Origin: CBIC endeavors to replace the system of paper CoO used for preferential trade to e-CoO. In the new trade agreements, use of e-CoO is being introduced, while for the old FTAs, discussions have been initiated with partner countries. Accordingly, vide Instruction Nos. 28/2022-Customs dated 27.10.2022, 10/2023-Customs dated 10th March, 2023, 13/2023-Customs dated 31st M....
X X X X Extracts X X X X
X X X X Extracts X X X X
....arch, 2023 and 15/2023-Customs dated 3rd May, 2023, it has been clarified that e-Coo issued electronically by the Issuing Authority of the respective country shall be a valid document for claiming the preferential benefit under India UAE CEPA, India- Australia ECTA, India-Japan CEPA and India-Sri Lanka FTA respectively. 18 India-Korea Electronic Origin Data 19 LAUNCH of EL NIC ORIGIN CHANGE BETWEEN REPUBLIC DREA Exchange System (EODES): Recently, India and South Korea have launched the India-Korea Electronic Origin Data Exchange System (EODES). It is aimed at facilitating the smooth implementation of the India-Korea Comprehensive Economic Partnership Agreement (CEPA) by way of electronic exchange of origin information between the two customs administrations in respect of the goods traded under the CEPA. The data fields in a Certificate of Origin (COO) shall be electronically shared by the exporting customs administration with the importing customs, as soon as the certificate is issued. This would facilitate faster clearance of imported goods. This initiative would enhance the Customs cooperation, automates data exchange, and is expected to set a global st....
X X X X Extracts X X X X
X X X X Extracts X X X X
....andard in international Customs collaboration. Indian Customs Tablet (ICETAB): Under the ambit of Paperless Customs, Smart mobile App installed in ICETABS has been provided to Customs officers working in the Examination section in Customs formations where officer can access the ICES, enter his comments, download e-Sanchit documents and carry out related tasks. These are secure tablets which are exclusively used by officers in examination CENTRAL OF ESCIM ANDHRASTN ICETAB Ease of Doing Business Compendium 2024 21 20 20 21 area. DG Systems also introduced Bring Your Own Device to improve utilization of ICETAB functionality in January 2022. Electronic Repairs Services Outsourcing (ERSO) - initiation of pilot at ACC Bengaluru: In line with the overall vision of Prime Minister Shri Narendra Modi to make India a global electronics powerhouse, the Government have launched the ERSO Pilot initiative to validate transformational policy and process changes to make India the Repair Capital of the World. As part of the programme, Ministry of Electronics and Information Technology, Central Board of Indirect Taxes and Customs (CBIC), Directorate General of Foreign Trade (DG....
X X X X Extracts X X X X
X X X X Extracts X X X X
....FT) & Ministry of Environment, Forest and Climate Change have converged with industry to undertake process changes that would make India the most attractive repair destination for ICT products globally. ERSO is designed to prolong the life of faulty or damaged electronic goods by permitting designated repair service entities in India to import, repair, and subsequently re- export them. Accordingly, CBIC has brought the Circular No. 14/2023-Customs dated 03.06.2023, delineating the regulatory framework for ERSO, on pilot basis at ACC Bengaluru, incorporating details about the General Authorization for Export after Repairs in India (GAER) and the relaxation granted by the Ministry of Environment, Forest and Climate Change (MOEF&CC) for disposing of irreparable goods. This circular prescribed the Customs procedures for both import and re-export, stressing the importance of pre-filing bills of entry or shipping bills, accurate declarations, and the utilization of e-Sanchit for document submission. It also underscores the necessity of a suitable continuity/running re-export bond, the involvement of a nominated nodal officer, the engagement of a Chartered Engineer in the e....
X X X X Extracts X X X X
X X X X Extracts X X X X
....xamination process, and the provision of designated areas for examination purposes. Hub & Spoke Model for e commerce exports and automation of Postal Bill of Exports: In a transformative partnership, the Central Board of Indirect Taxes and Customs (CBIC) and the Department of Post (DOP) have launched a scheme- the Hub and Spoke Model - an initiative aimed at promoting India's exports through the postal route. This scheme harnesses the extensive postal network of 1.54 lakh post offices, using digital technology and apps and eliminates intermediaries for seamless exports via postal services. To provide legal authority to Hub & Spoke Model, Postal Bill of Export (PBE) Regulations were issued by CBIC on 9th December 2022. Circulars explaining the export procedure in detail have also been issued to provide legal authority to the model. Foreign Trade Policy 2023 supports the expansion of Dak Ghar Niryat Kendras to enhance cross- border e-commerce and empower MSMEs. Hub and Spoke Model Overview: Utilizes 28 FPOs as hubs and select post offices as spoke network. 22 Ease of Doing Business Compendium 2024 Exporters can file export documents electronically at the convenien....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce of their home or office and deposit parcels at their nearest Post office. The Hub and Spoke Model is a game-changing initiative that simplifies the export process, promotes small-scale Exporters, and leverages India's extensive Postal network for global trade. It is an initiative to promote E-Commerce Exports through post office. Benefits of the scheme are as follows: First Mile Connectivity: Connects MSMEs & artisans to global markets, particularly through e-commerce. Reduced Physical Interface: E-Filing of declarations and parcel deposit at nearby post offices. Enhanced Export Logistics: Utilizes the vast network of post offices, reaching even the remotest parts of India. Boost to India's Exports - Empowers MSMEs, Women's self-help groups/Khadi and village units/Artisans and promotes e-commerce exports. 22 Suvidha Pass Facilitation System for Vehicles: This portal has been created as an initiative of Government of West Bengal in coordination with Land Ports Authority of India, Indian Customs (CBIC), and Border Security Force (BSF) for quick clearance and smooth movement of Vehicles at various ICPs of West Bengal. Once registered with this portal, all sorts o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f facilitations for smooth movement and clearances with concerned agencies shall be ensured in a time bound manner. In case of any issue faced by the User, a round the clock Control Room with a Dedicated Helpline has been opened for quick redressal of those issues. The system significantly reduces time it takes for cargo trucks to cross border and save on demurrage. The system allows exporters to book slots for truck clearance online to pass through ICP Petrapole. Exporters must have an e-Suvidha pass and upload driver and vehicle information on the portal digitally. The online booking facility helps exporters to check the availability of parking slots and reserve their preferred slot in advance, ensuring that trucks arrive at the check post on the scheduled day. At each stage, the exporter receives a text message with real-time updates. "Suvidha" Vehicles Facilitation System Government of West Bengal Exporter Registration Home Exporter Registration Home About Contact Register Login Exporter Registration Name of the Exporter" Enter the name of the Exporter Name of the Authorised Person* Enter the name of the Authorised Person Email Enter the E-mail of the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Authorised Person S&MT5B Ease of Doing Business Compendium 2024 23 EXIM Trade through Courier/ Post - A Growth Enabler The facilitation of EXIM trade through courier/post services serves as a pivotal growth enabler from the customs perspective. This mode of trade plays a crucial role in promoting international commerce by providing a swift and efficient means for the cross-border movement of goods. The utilization of advanced technologies in customs clearance further enhances efficiency, ensuring timely processing and reduced administrative burdens. CBIC has implemented various initiatives to facilitate and expedite customs clearances for courier and postal shipments. These include electronic clearances, risk-based screenings, 24/7 operations at major hubs, higher shipment value limits, simplified registrations and declarations, and hub-spoke models linking spokes to hubs for consolidated clearances. International Courier Terminals: 14 Customs airports have been designated to handle courier operations. Electronic clearance is enabled via the Express Cargo Clearance System at 9 major locations, allowing expedited processing through extensive risk-based screening. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Major terminals provide round-the-clock operations. Courier imports and exports must comply with electronic or manual regulations. Certain prohibited goods cannot be imported via courier. The value limit per shipment has been increased to INR 10 lakhs for exports. Courier registration has been simplified while mandating continued activity. Advance assessment and auto export order facilitate exporters. Foreign Post Offices: 28 designated Foreign Post Offices are authorized to handle postal imports and exports using simplified Customs declarations. Mail, parcels, gifts, samples, and commercial shipments can be imported and exported. Hub and Spoke Model for Postal Exports: An automated Postal Bill of Export system has been implemented for postal exports through 28 Foreign Post Office hubs and 1001 Dak Ghar Niryat Kendras spokes. Exporters can electronically file customs documents and deposit shipments at the nearest spoke for movement to the mapped hub for clearance. A dedicated export declaration caters to e-commerce exports by MSMEs and small exporters. 24 Ease of Doing Business Compendium 2024 23 Improved Infrastructure and Cargo handling facility equipment at all ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the ICPs: All the ICPs have deployed the mechanized equipment on the import side. Details of the mechanised cargo handling equipments have been published on the LPAI website. Parking for 1200 vehicles has been made at ICP Petrapole. As per NTRS 2023, the informal Kalitala parking operating at ICP Petrapole has been replaced by Suvidha Pass Facilitation System which has reduced the time and cost involved in trade. At Raxaul and Jogbani also the parking is being rationalized for optimum use. 24 Enabling electronic clearances at Land Customs Stations: In February 2022, CBIC took up the task of converting the non-EDI LCSs mostly located in remote border areas of North and North-East India into EDI. These LCSs presented distinct challenges, situated in far-flung areas without Optical Fibre or Mobile Networks. Overcoming the infrastructure and communication linkages, by July 2023, CBIC successfully brought 18 more LCS formations under the EDI system. These steps not only implement CBIC's vision of faceless, paperless and contactless customs in the remotest parts of the country, but also help spur economic growth of the North East region. 25 Encouraging domestic manufactur....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing: Section 65 of the Customs Act permits carrying manufacturing process or other operations in a custom bonded warehouse. The Manufacture and Other Operations in Warehouse (no.2) Regulations (MOOWR), 2019 dated 01.10.2019 and Circular No. 34/2019-Customs dated 01.10.2019 were issued to build upon the existing customs warehousing provisions, essentially providing for greater flexibility and procedural simplification. These enhancements supported the 'Make In India' campaign and resulted in increased uptake by trade, thus promoting investments. 26 Streamlining implementation of Trade Agreements: The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 or CAROTAR were issued in compliance to a 2020 Budget Speech. These rules supplement the existing implementation procedures prescribed under different trade agreements. These rules support the importer in correctly ascertaining the country of origin, properly claiming the concessional duty and assist Customs authorities in ensuring smooth clearance of legitimate imports. The rules further lay down strict timelines for initiating and expeditiously concluding the country of origin verifications. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....The rules have proven to be an effective deterrent for unscrupulous traders. India, at present, has 19 trade agreements with different countries or multilateral organizations that grant preferential trade and tariff benefits to the goods of the signatory countries. After the notification of CAROTAR Rules [Customs (Administration of Rules of Origin under Trade Agreements)] on August 21,2020 under section 28DA of the Customs Act, 1962, Indian Customs has initiated verification requests for Country of Origin certificates (COO) with the Partner countries under these agreements and verification reports received from Issuing Authorities in partner countries have been processed for finalization of Bills of Entry as per applicable rules/regulation in this regard. Verification of CoOs have resulted in identification of many non-authentic (forged) CoOs and action such as further investigation, issuance of SCN, recovery of Customs Duty and imposition of fine and penalty have been undertaken in such cases. Ease of Doing Business Compendium 2024 25 27 Enhancing International Customs Cooperation: In an endeavour to forge deeper connections with other Customs administrations acr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oss the globe, CBIC has entered into 36 Agreements on Cooperation and Mutual Administrative Assistance (CMAAs) in customs matters with countries including those with European Union (EU) and Shanghai Cooperation Organisation (SCO). In the last five years, CBIC has entered into 7 new customs cooperation Currently CBIC has eleven international capacity building arrangements in place with the most recent MoU signed between CBIC and the Australian Border Force in June 2023. arrangements with important trading partners including United Kingdom, Peru and Philippines. The CMAAS not only facilitate investigative assistance and knowledge sharing of Customs law and procedures but also facilitate forging bilateral Customs Capacity building MoUs and expertise development through regular dialogue. Revamped "Tax Payer Service Centres" at JNCH: Taxpayer Service Centre revamped as Taxpayer Facilitation Centres (TFC) also known as Customs Facilitation Centre (CFC) was inaugurated on 30.12.2021 to commemorate 75 years of Independence (Azadi ka Amrit Mahotsav), aiming at better Service Delivery, Improved Grievance Redressal. Custom Facilitation Centre (CFC) will act as local he....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lp desk to assist the taxpayers with information and provide handholding to the taxpayers. CFC will further strengthen and compliments remote delivery of support services to taxpayers through ICEGATE Helpdesk. CFC will act as a single window system for accepting/handling all taxpayers' queries, grievances etc. The trading public and all stakeholders may approach, CFC for their tax related queries physically as well as through email – [email protected].{ Refer JNCH Public Notice 18/2022 dated 17.03.2022} Setting up of "Taxpayers Assistance Camp†at Air Cargo Complex, Delhi: Under the theme ‘Atmanirbhar Bharat' to commemorating the Azadi Ka Amrit Mahotsav, Delhi Customs Zone had set up "Taxpayers Assistance Camp†for 5 days from 03.07.2023 to 07.07.2023 at the office premises of Commissionerate handling export & courier related work under ACC Export, Delhi Customs Zone. The taxpayers can get the assistance on any of the issues relating to imports/exports such as refunds / drawback /IGST Refunds; finalization of Provisional Assessment; Non-receipt of documents, post investigation etc. A Unique Acknowledgement Number would be generated for each iss....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ue raised by the Taxpayer at the facilitation camp. In order to have an effective resolution, a senior level officer would be present at the venue to monitor the process and facilitate the resolution of issue. The resolution of the issue would be communicated to the taxpayer through email, in a time bound manner. 26 Ease of Doing Business Compendium 2024 28 Pre-arrival Customs data exchange system with other countries: Operationalising bilateral exchange of Customs export declaration related data fields has been a strategic imperative for CBIC not only from a risk management perspective but also for ensuring speedier Customs clearances. CBIC has been a proponent of such data exchange at international forums including the World Customs Organization (WCO) building upon their theme of 'Globally Networked Customs'. CBIC is engaging actively with multiple countries for onboarding this innovation. 29 Enhancing regional connectivity with neighbouring countries: CBIC has intensified engagements with its counterparts in friendly neighbouring countries in order to further improve regional connectivity and boost trade logistics. Several trade facilitative measures have been un....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dertaken by India in this context recently such as enabling exports from Bangladesh to India by rail in closed containers, with customs clearance facility at any Inland Container Depot (ICD) vide Circular dated 17th May 2022. This would also help decongest the border trade points. Circular dated 09th September 2022 has been issued to enable export of cargo from ICDs in India to Bangladesh using Inland Waterways. Similarly, Circular dated 14th September 2022 has been issued to enable transshipment through India of containerized export cargo of Bangladesh, destined for third countries, using Riverine and Land routes. Likewise, Circular dated 07th February 2023 has allowed transshipment of Bangladesh export cargo to third countries using Delhi Air Cargo. Using this facility, Bangladesh has exported goods worth about 30 million US$ to third countries in the quarter of Oct-Dec 2023. Ease of Doing Business Compendium 2024 27 30. Upgradation of Central Revenues Control Laboratories: The Central Revenues Control Laboratories (CRCL) support field formations by conducting chemical analyses on samples of various traded commodities, facilitating the accurate assessmen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of duties. These laboratories also play a vital role in enforcing acts such as the Customs Act, NDPS Act, GST Laws, Central Excise Act, and other related legislation, on Dedicated email ID: Bengaluru Customs Zone has created a dedicated email ID for receiving feedback/suggestions Customs matters. Email ID: feedback- [email protected]. It will address feedback/ suggestions on recent trade facilitation initiatives, services, schemes and activities of the Indian Customs/ Bengaluru Customs Zone, with specific details/data/information, supported by documents/screenshot, if any, to facilitate due examination/analysis and appropriate action. covering aspects like environmental protection and food safety. To bolster Customs' in-house testing capabilities and expedite import and export clearances, CBIC has introduced advanced testing equipment at the CRCL. These state-of-the- art laboratories adhere to the WCO Laboratory Guide, 2017, ensuring high-quality testing procedures. Consequently, the streamlined sample logistics and evaluation processes have reduced the time required to issue NOCs for selected Partner Government Agencies (PGAs). Further, all the 12 labora....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tories of CRCL have been granted accreditation by NABL as per ISO/IEC 17025:2017. Also, CRCL, New Delhi has been recognized as Regional Customs laboratory of WCO, thus being one of just 10 such laboratories across the world. 31. Central repository for all Non-Tariff Measures: In its endeavor to foster a more transparent and facilitative trade environment in India, the Central Board of Indirect Taxes and Customs (CBIC) has brought a comprehensive Standard Operating Procedure (SOP), aligned with the globally recognized UNCTAD methodology, to issue Centralized Control Numbers (CCNs) for the categorization of Non-Tariff Measures (NTMs) issued by various PGAs. These CCNS function as a centralized repository, offering quick reference for both trade stakeholders and departmental officers regarding the presence of NTMs issued by different PGAs. CBIC has undertaken several awareness sessions with PGAs to familiarize them with these developments. 417 NTMs and their corresponding CCNs from various PGAs have been published on the Compliance Information Portal (CIP) for the information and compliance of the trade community. Chennai Customs Zone Export Promotion Divisio....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n (EPD): As a trade facilitation measure, Chennai-IV Commissionerate has introduced the Export Promotion Division (EPD) portal as a one-stop solution for online submission of mandatory compliances such as Returns, intimation of import, intimation of goods receipt, B17 bond debit & credit. The portal can be accessed through the web link https://epdchennaicustoms. in/. The portal enables importers to sign up for an account using their email address and mobile number. {Refer Chennai IV Customs Commissionerate Public Notice vide 04/2022} 28 Ease of Doing Business Compendium 2024 32. Prescribing staffing norms for AFS: Air Freight Station (AFS) is an off-Airport common user facility equipped with fixed installations of minimum requirements and offering services for handling and temporary storage of import/export goods loaded and empty Unit Load Devices (ULDs) and cargo in bulk / loose for home consumption, warehousing, temporary admissions, re-export, temporary storage for onward transit and outright export. AFS is the counter part of Inland Container Depot (ICD) for Maritime Cargo. Ministry of Civil Aviation (MOCA), in order to strengthen Air Cargo Logistics Infra....
X X X X Extracts X X X X
X X X X Extracts X X X X
....structure in the Country, has issued Policy guidelines on ‘Air Freight Station' (AFS) in October, 2014. The policy guidelines for setting up of ICD/CFS/AFS were issued by CBIC vide Circular No. 50/2020-Customs dated 05.11.2020. The said guidelines prescribed various infrastructural requirements and approval procedure for such facilities. For approval of an AFS, it has been stated that while considering application, the demand-supply gap only of the region should be taken into account. The guidelines prescribe an area of 1000 sq.m covered area each for imports and exports for an AFS. Further, vide Circular No. 21/2023-Customs dated 14.09.2023, norms for posting of officers and benchmark performance criteria while granting exemption from payment of cost recovery charges at AFS have been issued. e- Samadhaan Grievance Portal: As part of Nhava Sheva Export Encouragement Vision (NEEV), Jawaharlal Nehru Customs House (JNCH) has launched a step-by step grievance redressal portal e-SAMADHAAN for export related grievances. The poral is available at JNCH website. Also, ‘Export Facilitation Officers' has been nominated for different sections for redressal of grievan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ces of exporters. This portal has been developed as a single platform to address all grievances of the Members of Trade in an effective and time-bound manner. "Praha wraith समसà¥à¤¯à¤¾à¤“ं से परेशान?" JAWAHARLAL NEHRU CUSTOM HOUSE Deparment of Revenue. Masry of Finance, dovemement of na WELCOME TO e-SAMADHAAN GRIEVANCE PORTAL घबराइठनहीं!! E-SAMACHAR GRANCE PORTAL "निरà¥à¤¯à¤¾à¤¤ संबंधी सà¤à¥€ समसà¥à¤¯à¤¾à¤“ं के लिठअपनाइठई-समाधान।" STEP BY STEP GUIDE FOR E-SAMADHAAN 2 PORTAL E-SAMADHAAN FOR EXPORT RELATED GRIEVANCE 3 "Puzzled by export related issues?" JAWAHARLAL NEHRU CUSTOM HOUSE DON'T WORRY!! "e-SAMADHAAN" One stop solution for export related grievances !! https://www.jawaharcustoms.gov.in/ 4 Open the JNCH website (Jawaharcustoms.gov.in). 5 Ñл CLICK HERE Find e-SAMADHAAN on upper right corner. 6 Cl....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ick to open the link and feed your details. Now find your issue as per category and sub-category. 7 You can also upload supporting documents against grievance You will find ready made answers for your issues. 8 If you are not satisfied with the ready made answers you can submit your grievance on the portal. 9 SAMAJALA REVANCE ORTAL your You will get the resolution of your issue within 48 hours One stop solution for all your export related issues Ease of Doing Business Compendium 2024 29 Women in Trade Trade facilitation plays a crucial role in fostering economic growth and global integration. In recent years, there has been a growing recognition of the significant contributions women can make to the field of trade facilitation. The Indian Customs also acknowledges the importance of empowering women in this sector and promoting gender inclusivity for sustainable development. Recognising the importance of the women in the field of Trade Facilitation, a specific action point for promoting gender inclusiveness in trade has been included in the National Trade Facilitation Action Plan 2020-23. This action point read as follows: Promote gender inclusivene....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ss in trade: Conceptualize and develop a "women in global business programme" aimed at capacity building and connectivity. The programme shall provide information and resources, mentoring programme, connection and communication with Indian businesswomen. Further, to promote gender inclusiveness in trade, policy changes has also been undertaken to create level playing field for the women traders. For instance Policy measures have been undertaken to have gender specific facilities at customs ports in "Guidelines for ICD/AFS/CFS" issued vide Circular no 50/2020-Customs dated 05.11.2020. Turant Customs initiatives, comprising of Faceless Customs, Paperless Customs and Contact less Customs has also reduced the barriers faced by women traders in undertaking EXIM clearances on their own. Compliance Information Portal have reduced information asymmetry by providing online access to trade-related information and services, such as tariff rates, rules of origin, procedures, and fees. CBIC is also engaging with the World Bank on the theme "Gender Equality and Trade Facilitation" for identifying the gap faced by women in the trade ecosystem and way forward to resolve this gap. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... The reforms undertaken by CBIC have resulted in impressive performance of India in the Women in Trade Facilitation" indicator of the United Nations Economic and Social Commission for Asia Pacific's (UNESCAP) Global Survey on Digital and Sustainable Trade Facilitation 2023, wherein India's score has increased from 66.7% in 2021 to 77.8% in 2023. Through various initiatives, CBIC is committed to empowering women, fostering gender equality, and creating an inclusive environment that enhances the efficiency and effectiveness of international trade processes. By actively involving women in customs services and supporting their participation in trade, India aims to achieve sustainable economic growth and global competitiveness 30 Ease of Doing Business Compendium 2024 48 UI Findings of UNTF Survey 2023 The complexity of the trade facilitation landscape, involving a wide range of stakeholders and actors across countries and regions, also calls for greater international cooperation and capacity building, particularly for countries with economies in transition. Meanwhile, emerging technologies and digitalization present opportunities for countries to build resilience and s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....trengthen their preparedness, and provide tools to better support the implementation of trade facilitation measures, particularly on digital and paperless trade in the region. The United Nations Economic and Social Commission for Asia Pacific's (UNESCAP) Global Survey 2023 on Digital and Sustainable Trade Facilitation evaluated over 140 economies across 60 measures related to trade facilitation. These were classified into four groups: General Trade Facilitation (transparency, formality, institutional arrangement and cooperation, and transit); Digital Trade Facilitation (paperless trade and cross-border paperless trade); Sustainable Trade Facilitation (trade facilitation for SMEs, agricultural trade facilitation and women in trade facilitation) and Other Trade Facilitation (trade finance facilitation and trade facilitation in times of crisis). New measures like ‘Trade Facilitation for E-commerce' and 'Trade Facilitation and Wildlife Protection' were pilot tested in the 2023 survey. The survey is fact-based rather than perception-based. A three-step approach to data collection and validation is generally followed, implemented over 6-month period every 2 years. Wi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....th an impressive score of 93.55% in 2023 versus 90.32% in 2021, India was positioned at the forefront of global trade facilitation efforts, a marked improvement since 2015. Azadi ka Amrit Mahotsav 12017 2021 60 India's growth trajectory in UN Global Survey on Digital and Sustainable Trade Facilitation since 2015 Transparency: 100% Formalities: 95.83% Institutional Arrangement and Cooperation: 88.89% Paperless Trade: 96.3% Cross-border paperless trade: 60.67% Transparency 33.33% Formalities 70.83 Institutional Arrangement and Cooperations 66.67% Paperwss Trade 77,7% Cross-border paperless trade 27.78% 12023 Transparency 100% Formalities: 100% G20 10 Institutional Arrangement and Cooperations 100% Paperless Trade. 100% Cross-border paperless trade: 66.67% 12019 Transparency: 93.33% Formalities: 07.5% Institutional Arrangement and i Cooperation: 66.67% Paperless Trade: 8148% Cross-border paperless trade: 55.56% The 2023 Survey has recognized India's exceptional across progress various sub indicators, with the country achieving a perfect score of 100% in four key areas: Transparency, Formalities, Institutional Arrangement and Cooperation....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., and Paperless Trade. 12015 Transparency: 80% Formalities: 70.83% Institutional Arrangement and Cooperation: Paperless Trade 77.78% Cross-border paperless trade: 27.78% #indiaA175 #AmritMahotsav #G20India @chic_india acbicindia Oacbicindia CBIC INDIA @chic www.chic.gov.in These remarkable scores are a testament to India's relentless eforts in streamlining trade processes, enhancing transparency, and promoting cooperation among stakeholders 32 Ease of Doing Business Compendium 2024 " India is now the best performing country amongst all the countries of South Asia region. The overall score of India has been greater than many developed countries including Canada, France, UK, Germany, etc. through initiative such as Turant Customs, Single Window Interface for Facilitation of Trade (SWIFT), Pre-Arrival data processing, e- Sanchit, Coordinated Border Management etc. The survey results validate the effectiveness of trade facilitation measures adopted by Indian Customs such as Turant Customs comprising Faceless, Paperless and Contactless Customs. These have enhanced India's ease of doing business and promoted a trade facilitative environment. KEY HI....
X X X X Extracts X X X X
X X X X Extracts X X X X
....GHLIGHTS UNESCAP Global Survey on Digital & Sustainable Trade Facilitation 2023 India witnessed a substantial improvement in the indicator for "Women in Trade Facilitation" 1000 660 dod 66.70% 77.80% 2021 2023 Ease of Doing Business Compendium 2024 33 Findings of National Time Release Study 2023 The Time Release Study is an important and globally recognized technique to assess the time taken for release of goods. It allows measurement of the total time taken between arrival of cargo till its final physical release, including identification of bottlenecks in the trade flow process. The study is a strategic tool advocated by the World Customs Organization to gauge effectiveness and efficiency of border procedures and implement requisite improvements. The CBIC has been conducting the National Time Release Study (NTRS) annually since 2021 across 15 major port locations including Seaport, Inland Container Depot (ICD), Integrated Check Post (ICP) and Air Cargo Complex (ACC). TRS is being conducted in accordance with the methodology prescribed by the World Customs Organization (WCO) and indicated in the TRS guide version 3. The NTRS has emerged as a vital tool for....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... evidence-based policy making and initiating localized measures to promote trade facilitation. The study clearly demonstrates the efficacy of the trade facilitation reforms spearheaded by the CBIC in expediting customs clearances, as evidenced by the gradual reduction in overall release time for both imports and exports, over the years. Import Release Time 2021 (in hours) 2022 2023 107:44 94:42 85:42 Seaports ICDs 34 Ease of Doing Business Compendium 2024 102:07 89:39 71:46 59:29 49:56 44:16 ACCs ICPs 15:25 17:07 31:47 120 100 80 54 60 60 40 40 20 Distance Travelled towards NTFAP target 2021 (in %) â– 2022 (in %) 90 2023 (in %) 100 100 100 79 74 12 Seaports 68 76 ICDs ICPs 75 45 60 60 ACCs 80 NTRS 2023 demonstrates the significant progress made by Seaports, ICD and ACC towards achieving the NTFAP target, even as the performance of ICP continues to reflect 100% attainment. The graph above depicts the percentage achieved to NTFAP targets in 2021, 2022 and 2023, showing an improvement of 5% at seaports, 14% at ICDs and 5% at ACCs when comparing 2023 over 2022. Export Release Time (in hours) 240:00 192:00 144:00 96:00....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 48:00 187:04 191:41 175:55 0:00 Seaports ICDs 2021 2022 2023 ICPs ACCs 28:18 The NTRS 2023 thoroughly analyzed exports, aligning with the high priority accorded by the Government of India to export promotion. The emphasis on evaluating export facilitation through measurement of export release time is consistent with the focus on simplifying, modernizing and harmonizing export processes. Ease of Doing Business Compendium 2024 35 NOTES NOTES NOTES कर à¤à¤µà¤‚ सीमा शà¥à¤²à¥à¤• TAXES AND CUS सतà¥à¤¯à¤®à¥‡à¤µ जयते à¤à¤¾à¤°à¤¤ सरकार OVERNMENT OF INDIA देशसेवारà¥à¤¥ करसंचय For more information access our website at cbic.gov.in @2024 Central Board of Indirect Taxes and Customs All rights reserved. Disclaimer: The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.<BR> News - Press release - PIB....