Furnishing of the documents for filing of Bill of Entry - Customs - 11/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F.No.S32/ 125/2018 AP(I). Cus. Date: 27.04.2018 TRADE FACILITY NO. 11/2018 Sub. : Furnishing of the documents for filing of Bill of Entry - Reg Attention of all Importers, Custom Brokers, the Trading public, stake holders and others is invited to the Boards Circular No. 09/2010 dated 08.04.2010 and Cochin Customs Trade Facility No. 09/2010 dated 23.12.2010 regarding the filing of Bill of Entry for the clearance of Import Consignments 2. In this connection, kind reference is invited to the Para (iv) of the Board's Circular No. 09/2010 regarding the KYC norms for identification of clients by Custom Brokers. Board has vide the said Circular made it obligatory for the Custom Brokers to verify the antecedent, correctness of Import Export Code (IEC) Number, identity of his client and the functioning of his client in the declared address by using reliable, independent, authentic documents, data or information as mentioned therein. Since RMS instructions have specifically instructed to establish the identity of Importer, all Custom Brokers are directed to strictly comply with the same. 3. Consequent to the increase in facilitation level and to reduce the Risks involved and time taken, it is informed that in addition to the documents mentioned in the above mentioned Circulars, RMS instructions contain specific instruction to assess the capability of the importer to finance the import by verifying the Income Tax return for last 3 years and purchase order and Bank attested invoices. Therefore, it is directed to collect, verify and produce, if necessary and on demand, the above documents for the speedy and smooth clearance of the consignments. It will increase the facilitation level and decrease the dwell time for the clearance of the consignments without any delay and hardship to the importers. 4. In addition to the above, it is found that Customs Brokers are filing the Bills of Entries / Shipping Bills with insufficient / incorrect description, CTH, UQC even after repeated directions. This invariably results in delay in assessment and clearance. Before filing the Bills, the Customs Brokers should ensure that the declaration are proper and as per requirements. The description should be the generic name of the product, the items should be classified in the appropriate CTH, the UQC mentioned should match with the corresponding CTH and should contain all the relevant details required for assessment. 5. 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. Any deviation from the above may be viewed seriously. SUMIT KUMAR COMMISSIONER OF CUSTOMS