General instructions for faster assessment and clearance of the goods in Faceless Assessment
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....urther, CBIC Circular No. 45/2020-Cus dated 12.10.2020 also provides guidelines for faceless assessment and emphasizes the need for trade to furnish complete and correct information in the first instance to avoid queries and delays in clearance. 2. A query analysis exercise was carried out by NAC Electric Machinery in respect the Queries raised. This was done in the spirit of trade facilitation so that the query percentage could be kept minimum during the process of assessment. In this exercise, it was observed that a large number of BEs are filed with only Airway Bill/Bill of Lading while mandatory supporting documents such as Purchase Orders, Freight Invoice, Remittance Copy, SVB Orders, BIS/ETA/MTCTE/WPC Licenses, EPR Authorisations (fo....
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....The description of the goods should not be very cryptic/technical or vague/incomplete. The 'generic description' column should contain the complete and clear description of the goods including intended use/application of the product. It should not repeat the contents i.e., technical features mentioned in the column 'Description of the goods'. This makes it confusing to assess the BE/items in first instance and may lead to higher dwell time due to possible queries. * Whenever duty exemption is claimed under any exemption notification, the conditions of duty exemption should be carefully studied and compliance documents must be uploaded as may be required to demonstrate compliance with the condition. Also, it must be ensured....
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....nding SVB investigation or for any other reasons, it is requested that proper reason for opting provisional assessment must be mentioned. 4. The list of documents required to be uploaded varies as per the Imported goods. Apart from the mandatory documents like Invoice, Packing list and Bill of lading, the documents generally required to be uploaded for BEs pertaining to Group 5ACM are as follows: a. Purchase Order/Contract copy b. Freight Invoice c. Catalogue/Pictorial catalogue of each item d. Technical Writeup/Literature and End use of the goods e. Country of Origin Certificate f. Duly filled Section I, II and III of Form-I, if the Preferential rate of duty is claimed based on RVC content of the originating goods. g. Order ....




TaxTMI
TaxTMI