Streamlining and expediting assessment in FAG

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... duty liability correctly and to make available all information and supporting documents at the time of filing the Bill of Entry (BE). Further, 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 supp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... • Rate of Anti-dumping duty applicable on some items is determined on the basis of the manufacturer and therefore, importers are advised to upload documents containing manufacturer details. • 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 clai....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....replies result in repeated query. The reply to the query raised should be exhaustive, covering all the points raised and the IRN should be mentioned in respect of the uploaded documents. • While filing a BE for Provisional assessment under Section 18 of the Customs Act, 1962 due to pending 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 5A/5C/5M are as follows: a. Purchase Order/Contract copy ....