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CBEC Issues Customs Manual on Self Assessment
[Submitted by CA. V.M.V. Subba Rao,
Chartered Accountant,
Nellore, Andhra Pradesh]
November 26, 2011
CBEC has issued a Customs Manual on Self Assessment. The
Manual covers (a) standard operating procedures, (b) compulsory compliance
requirements (CCR) and (c) key aspects of Customs requirements such as
classification, valuation, exemption notifications etc. for correct
Self-Assessment of duty on goods imported or exported.
MC Thakur, Member, Customs, CBEC, says, “Self-Assessment
is expected to usher in a new era of trust based Customs-Trade partnership
leading to greater facilitation of compliant traders. Therefore, it is
important that the trade takes its responsibility for making correct
Self-Assessment seriously. Of course, the Departmental officials shall
be readily available to resolve any doubts that the trade may have”.
He adds a disclaimer, “However, it should be noted that
the purpose of this Manual is to serve as a guide or advisory and it is
neither exhaustive nor legally binding. Importers and exporters are
advised to peruse the statutes, Rules and Regulations as well as Board's
Circulars for ascertaining the correct legal provisions”.
Why can't they issue a manual that is legally binding?
Filing and Processing of Bill of Entry (B/E)
++ Filing of B/E through Service Centre: The data
pertaining to B/E is filed in a prescribed format at the Service Centre
and a checklist is generated. While filing the B/E, the correctness of the
information given therein has to be certified by the importer in the form
of a declaration at its foot and any mis-declaration/incorrect details has
legal consequences. The ICES system would accept Annexure for B/E only if
it finds that the IGM No. and Bill of Lading (B/L) No. match the
corresponding line number of the IGM. The system will accept only one
declaration against a line number. If the declaration is not accepted, CHA
(includes the importer) should verify the particulars The importer / CHA
has to submit duly filled-in Annexure along with one copy of Invoice to
the Service Centre . The Service Centre staff enters the data into the
ICES system and generates Check List to be verified by the importer / CHA
for correctness. On verification, if the data are found to be correctly
recorded, the importer / CHA will sign the Check List and return it to the
Service Centre, signalling final submission.
++ Filing of B/E through ICEGATE: The importer / CHA
can file B/E remotely through ICEGATE. In this case, the ICES application
validates the data and in case of errors, a negative acknowledgment
mentioning the error description is sent back to the importer / CHA. In
case there is no error, B/E Number is assigned to the document and an
acknowledgment is sent to the importer / CHA. Thereafter, the importer /
CHA can print the Check List in their premises.
++ Processing of B/E not facilitated through RMS: ICES
system automatically marks the B/E to the Appraising Group for processing
by Appraising Officer (AO). B/Es with assessable value of more than Rs.1
Lac are marked to Group Assistant Commissioner (AC) while others are
marked directly for payment of duty. After the assessment is approved by
the AC concerned, the following process takes place:
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Assessed Copy of the B/E with examination instructions and
TR-6 challan is printed at the Service Center for payment of duty. AO has
the option to change tariff classification / notification / declared value
etc., and raise queries for clarification. The queries raised by AO are
marked to Group AC for approval.
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Processing status of the document can be enquired through
Service Centre. In case of query, reply can be given through the Service
Center. The duty is to be paid through designated banks or through
e-payment mode. On receipt of duty payment message from Bank, the B/E is
marked to the Appraiser (Docks). The importer / CHA should present a copy
of the B/E along with duty paid challan and other documents including
invoice, packing list etc. at the time of examination of the goods.
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Inspector / EO examines the goods and enters the examination
report and in case of discrepancy, the same is reported to the Appraising
Group with comments of the SA. Thereafter, the Group may revise the
assessment. Otherwise, the B/E is marked to Shed Appraiser (SA) for
“out-of-charge”. After out-of-charge, the system generates two copies of
B/E (importer's copy and the Exchange Control Copy).
Customs Manual of Self-Assessment
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