Furnishing of the complete details of the goods being imported - Customs - 09/2010

OFFICE OF THE COMMISSIONER OF CUSTOMS Custom House, Cochin. Willingdon Island, Kochi - 682 009 Tel: 0484-2668068/ PBX: 0484-2666861 to 6864. Fax: 0484-2668468 TRADE FACILITY NO. 09 /2010 Sub: Furnishing of the complete details of the goods being imported - reg Attention of all Importers, Custom House Agents, the Trading public and others is invited to the Public Notice No.41/2002 dated 18.02.2002 and Trade Facility No.06/2006 dated 14.03.2006 issued by this Custom House and to the provisions of section 46 and 50 of the Customs Act 1962 , read with Bill of Entry (Electronic declaration) Regulations, 1995 and Shipping bill and Bill of Export (Form) Regulations 1991. It is seen that in spite of the above mentioned Public Notice the description of goods given in the bill of Entry is still incomplete, and does not contain important and relevant details such as make, model, brand, specification, size, composition, quality strength, units, Chemical/Botanical Name etc. These details are of crucial importance in arriving at correct classification and levying accurate rate of duty and in exercising any meaningful valuation scrutiny, and comparison of the declared value of the goods. The Customs assessment, to a large extent, is a function of classification and valuation of goods, not only for levying correct duty on imports or extending appropriate incentives on exports but also for the purposes of ensuring uniformity of assessment practices and enforcing restriction/ prohibitions imposed under allied laws. Further, policy makers and all other concerned also use Customs import and export database for policy decision and for statistical purposes. One of the most essential requirements for ensuring correct classification and valuation of goods is the quality of data furnished by the importers and exporters as regards its completeness and accuracy. It has, however been felt that the quality of data furnished by the trade has remained quite poor despite the fact that this issue has been emphasized time and again by the Customs administration. The basic information like brand, grade, model, specification, unit quantity code, weight, country of origin etc are not declared properly, even though such information is required to be filled specifically in the bill of entry and shipping bills. Further it has also been noticed that different classifications are assigned for same commodity by the same importer. In some cases such non-declaration by unscrupulous importer/exporter is to evade duty/claim higher benefit on exports or restriction. However, in majcrity of cases it may be on account of casual approach. As a result, not only the quality of assessment has suffered but also the quality of National Import and. Export database has remained below expectation. Thus, poor quality of data furnished by the trade is a matter of serious concern for customs administration. In the above context, attention of the trade and all other stake holders is invited to the provisions of Section 46 and 50 of the Customs Act 1962 , whereby it is mandatory for the importer/exporter/CHAs to declare; full and correct information concerning the goods being imported/exported as per the provisions of Bill of Entry (Electronic Regulation) Regulations, 1995 and Shipping Bill and Bill of Export (Form) Regulations 1991, such as description, brand, model, grade, specification, UQC, etc. in the appropriate columns while filing the Bill of Entry or Shipping Bill as the case may be. Further, the Unit of quantity declared should be the standard unit as prescribed to maintain uniformity in declarations. All concerned sections, i.e., Appraising Groups, Import Docks, Export Assessment and Export Docks shall verify that all fields in the bills of entry/shipping bills, including brand, grades, model specification, unit of quantity, country of origin etc. have been filled correctly by the importer/exporter/CHAs. In all such cases where complete details are not furnished, documents shall be returned for incorporating the same. Since, this mandatory requirement is not complied by a large number of importers/ exporters/CHAs, it has been decided to take stern action in case of non-compliance. In case an importer/exporter/CHA repeatedly fails to furnish the complete details in documents furnished by him, an appropriate penal action would be initiated, including suspension of license of CHA, wherever situation so warrants. The trade and stakeholders are advised to follow the above guidelines scrupulously. Difficulties faced, if any, may please be brought to the notice of the Commissioner of Customs, Cochin Customs. V RAMA NIATHEW COMMISSIONER OF CUSTOMS FILE NO EDI/DOCKS/32/ 2010/CUS DATED : 23.12.2010