Customs - Data quality of information furnished by the importers and exporters for assessment purposes - reg. - Customs - 84/2010

OFFICE OF THE COMMISSIONER OF CUSTOMS C.R. BUILDINGS, QUEEN S ROAD, BANGALORE-560001 C.No. VIII/48/131/2010 Cus Tech Date:25-11-2010 PUBLIC NOTICE NO. 84/2010 Sub:- Customs - Data quality of information furnished by the importers and exporters for assessment purposes - reg. Attention of the trade is invited to the provisions of Sections 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. The assessment of any Shipping Bill/Bill of Entry is a composite function of classification and valuation of goods, not only for levy of correct duty on imports or extending appropriate incentives on exports but also for the purposes of ensuring uniformity of assessment practices. The said assessment function also incorporates application of restriction/prohibitions imposed under various allied laws. Further, the Customs import and export data base is used for statistical purposes and policy decisions too. 2. 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 with regard to its completeness and accuracy. However, it is felt that the quality of data furnished by the trade, has always remained poor despite the fact having been emphasized time and again. The basic information like brand, grade, model, specification, unit quantity code (UQC), weight, country of origin, etc., are not declared properly, even though such information is specifically required to be filled in the Bill of Entry and Shipping Bills. Further, it is also noticed that many a times different classifications are claimed for the same commodity by the same importer/exporter. Such declaration/incorrect declaration by importers/exporters may lead to loss of revenue and/or extension of ineligible benefit. As a result, not only has the quality of assessment suffered, but 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 which needs to be addressed. 3. In the above context, attention of the trade and all other stake holders is invited to the provisions of Section 46 and Section 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 Declaration) 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. 4. All the concerned officers at the Appraising Section/Group, Import Shed, Export assessment and Export Shed shall fields in the Bill of Entry/Shipping Bill, including brands, grades, model specification, unit of quantity, country origin, etc., have been filled in correctly' by the importer/exporter/CHAs. In respect of cases where complete details are not furnished, the documents shall be returned for incorporating the same. Since this mandatory requirement is not complied with by a large number of importers/exporters/CHAs, it has been decided to initiate stern action in case of non-compliance. If an importer/exporter/CHA repeatedly fails to furnish the complete details in the documents submitted by him, penal action would be initiated, including suspension of license of the CHA, wherever the situation warrants. Concerned sections shall enforce strict compliance of these instructions with effect from 29-11-2010. 5. For the purpose of educating the trade and the stakeholders in this regard, inter-active sessions would be conducted at Air Cargo Complex, Devanahalli, Bangalore, and Inland Container Depot, Whitefield, Bangalore, on the following dates and time. Date Time Venue 26-11-2010 11.00 A.M. ACC, Bangalore 30-11-2010 11.00 A.M. ICD, Bangalore All interested Importers/Exporters/CHAs and their employees holding G Card are requested to attend these sessions without fail. 6. The Importers/Exporters/CHAs/ G Card holders are requested to contact the respective Additional Commissioners at Air Cargo Complex, Devanahalli, and Inland Container Depot, Whitefield, for further clarifications, if any. 7. 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, Bangalore. (B. BHATTACHARYA) COMMISSIONER