Regulation 4 - Verification of identity - Customs (Verification of Identity and Compliance) Regulations, 2021

4. Verification of identity.- (1) The person selected for verification as per regulation 3 shall furnish the following documents or information on the Common Portal within fifteen days of such intimation of selection:- (i) document of incorporation, in case of persons other than individuals shall be the following, namely:- (a) in case of partnership firm, partnership deed or agreement; (b) in case of Limited Liability Partnership, Certification of Registration issued by Registrar and LLP Agreement; (c) in case of company, Certificate of Registration issued by Registrar and Memorandum of Understanding and Articles of Association; (d) in case of trusts/foundations, Certificate of Registration and Memorandum of Understanding and Articles of Association; (e) in any other case, any document evidencing constitution. (ii) document evidencing appointment of authorised signatories, if applicable. (iii) Permanent Account Number; (iv) GST Identification Number; (v) document such as bank statement, Income Tax Return etc. evidencing financial standing of the person: Provided that a person who is newly engaging in import or export activity after the commencement of these regulations shall furnish the said documents not later than thirty days of engaging in import or export activity. (2) On furnishing of documents or information stipulated in sub-regulation (1), every individual, karta, managing director, whole time director, partners, member of managing committee of association, board of trustees, authorised representative, authorized signatory, shall, within the prescribed time limit, undergo on the Common Portal- (i) authentication of Aadhaar; and (ii) verification of Permanent Account Number: Provided that where the authentication of Aadhaar cannot be completed due to its non-assignment or due to technical reasons, the person to be verified shall furnish a not arised copy of valid passport or electoral photo identity card for verification on Common Portal, within an extended further period of five days from the date of such selection or failure of authentication, as the case may be, or within such extended period, as may be allowed by the Commissioner of Customs. (3) On submission of documents or information under sub-regulations (1) and (2), as the case may be, the proper officer or an officer authorised by him shall,- (i) undertake a physical verification of the address provided in the principal place of business not later than forty five days from the date of submission of the documents; (ii) evaluate the financial standing of the person: Provided that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint or Additional Commissioner of Customs, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit: Provided further that, where the verification of identity is completed by means other than authentication of Aadhaar, the physical verification shall not be waived. (4) The verification of identity shall be considered to have succeeded, if the identity is established on the basis of the documents specified under sub-regulations (1) and (2). (5) The verification of identity shall be considered to have failed when the identity cannot be established on the basis of the documents provided for under sub-regulations (1) and (2) or on the basis of the physical verification conducted under sub-regulation (3). (6) The outcome of the verification of identity shall be captured in the Customs Automated System and informed to the person verified.