First time importers/ exporters, verification of documents - Customs - PUBLIC NOTICE NO. 25/2018

GOVERNMENT OF INDIA MINISTRY OF FINANCE, DEPTT, OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS, JODHPUR HQRS. : N.C.R. BUILDING, STATUE CIRCLE, 'C' SCHEME, JAIPUR-05 C. No. VIII(H)9/CT/PN/13/2018 Dated: 11.09.2018 PUBLIC NOTICE NO. 25/2018 Sub: First time importers/ exporters, verification of documents - reg. Attention of all concerned is invited to the Public Notice No 03/2015 dated 02.02.2015 regarding verification of documents for first time import of goods in the Jurisdiction of this Commissionerate and procedure to be followed in the case of first time importers 2. Representations have been received from first time importers/ exporters/ other stakeholders highlighting problems faced during verification of documents by Customs. It has been represented that number of documents are asked from them, which adds to the transaction cost and also delays the import and export 3. With the objective to promote ease of doing business, reducing use of paper, to make import and export easier and hassle free and also to facilitate easy access of database of first time importers/ exporters, aforesaid Public Notice has been revisited and revised procedure for KYC verification of first time importers/ exporters would be as under. (I) All first time importers/ exporters or their Custom Brokers shall (in addition to copy of IEC Certificate issued by the DCFT), submit only documents as mentioned in Category-I and only one document from Category-II to the concerned Assessing Officer:- CATEGORY - I (i) In case of Individual Proprietorship Firm: Copy of Aadhaar or Passport of the Proprietor; (ii) In case of Partnership Firm. Copy of Aadhaar or Passport of all the Partners and copy of Partnership Deed (A partnership deed, also known as a partnership agreement, is a document that outlines In detail the rights and responsibilities of all parties to a business operation); or (iii) In case of Limited Liability Partnership: Copy of Aadhaar or Passport of the designated partners + Certificate of Registration issued by Registrar + LLP Agreement (Charter denotes its scope of operation); (iv) In case of Company: Copy of Aadhaar or Passport of the present Managing Director/ any other Director + Certificate of Registration issued by Registrar + Memorandum and Articles of Association (Charter of the Company which defines its scope of operation), CATEGORY - II (i) A copy of Income Tax Return/ VAT or Sale Tax Return/ GST Return filed for the previous/ current year/ month, as the case may be; or (ii) Certificate from the Bank, With whom the Bank Account IS being maintained for the purpose of remittance of foreign exchange to the effect that account is being maintained satisfactorily 4. Further, if an importer/ exporter has exported/imported from any other Customs Port of this Commissionerate and submits proof of past Export/Import made, then, normally, fresh set of documents should not be Insisted upon, except for random verification, wherever necessary 5. It IS bang expected from Customs Brokers that they discharge their obligations as per Regulation 10 of Customs Broker Licensing Regulations, 2018 (relevant text reproduced below for reference) In proper form and manner and exercise all due diligence 10. Obligation of Customs Broker:- (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN), Identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information, (o) inform any change of postal address telephone number, e-mail etc. to the Deputy Commissioner of Customs or Assistant Commissioner oi Customs, as the case may be, of al/ Customs Stations Including the concerned Deputy Commissioner or Assistant Commissioner of the Commissionerate who has granted the license immediate/y within two days; PROCEDURE i. The first time Importer/ exporter shall submit the required documents to the assessing authority of concerned port and obtain acknowledgment. ii. The assessing officer of the concerned port will open a separate file for each such first time importer/exporter, as the case may be and File No. should be mentioned in the Departmental Comment column of Bill of entry/Shipping bill, as the case may be. iii. The concerned port, after necessary verification, should forward a soft copy of all the documents to the Systems Branch, Customs Hqrs., Jaipur through e-mail, for uploading the same on departmental website and copy to the Preventive Branch, Hqrs., Jaipur. DC/ AC of Preventive Branch shall ensure that physical verification of the address declared in the IEC is completed at the earliest in at least 10% of the cases They should also make telephonic call to the concerned Bank Branch as mentioned in the IEC details or in the copy of bank statement submitted by Importer/ exporter to verify the genuineness of the Bank Account against that IEC iv. The earlier Public Notices issued in this regard as mentioned above stands amended to the above extent. 6. Difficulty, if any, may be brought to the notice of the undersigned (S. C. Agarwal) Commissioner