Implementation of Risk Management System (RMS) for remaining Export Promotion Schemes - Customs - PUBLIC NOTICE NO. 11/2009

OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, COCHIN WILLINGDON ISLAND, KOCHI 682 009 F.No.C1/01/2009 TU. Cus. Dated: 21.04.2009 PUBLIC NOTICE NO. 11/2009 Subject: Implementation of Risk Management System (RMS) for remaining Export Promotion Schemes-reg. You are all aware that Risk Management Systems (RMS) has been implemented in the clearance of cargo covered under the import declarations (Bill of Entry) filed in Appraising Groups 1 to 6 and DEPB. This Office has issued Public Notice No.37/2007 dated 12.12.2007 vide which elaborate instructions have been issued as to how the assessment, examination, out of charge and post-clearance audit of the Bills of Entry have to be carried in respect of facilitated and non- facilitated bills of entry. It has now been decided to extend RMS to cargo covered by the import declarations under various export promotion schemes, which include; i) Advance License Scheme ii) Duty Exemption Entitlement Certificate (DEEC) Scheme iii) Export Promotion Credit Guarantee (EPCG) Scheme iv) Duty Free Entitlement Credit Certificate to Status holders v) Duty Free certificate Entitlement Credit Certificate to SERVICE PROVIDERS vi) Duty Free Replenishment Certificate (DFRC) Scheme vii) Duty Free Import Authorization (DFIA) Scheme viii) 100% EOU Scheme ix) Vishesh Krishi Upag Yojana (VKUY) Scheme x) Focus Market Scheme xi) Focus Product Scheme xii) Served from India Scheme xiii) Jobbing-goods imported for execution of export order Scheme xiv) Target Plus Scheme xv) Import of gold and Platinum under scheme for exports against supply by nominated agencies. 2. The present proposal to implement RMS in the EP schemes brings forth two major changes. Firstly, all the bills of entry filed by the Accredited Clients, who are accredited in terms of the Accredited Clients Programme being implemented as per the CBEC Circular No. 42/2005-Cus dated 24th November, 2005 will be facilitated and the remaining will be referred for assessment and examination, to begin with. Secondly, the practice of concurrent audit being followed in respect of bills of entry filed under all EP scheme, will be dispensed with. In lieu of the concurrent audit of all bills of entry filed under EP schemes, there shall be post-clearance audit (PCA) of only selected bills of entry, just as in the case of Appraising Groups 1 to 6 and DEPB. 3. The importers will continue to register their Licences / Authorization / Scrips / Release Advices in the section(s) attached with respective Appraising groups and seek a registration number, which has to be quoted in the Licence column at the time of filing the Bill of Entry. As regards the procurement certificates (under 100% EOU) and Export Orders (under notification No.32/97 dated 01.04.1997), the sections associated with the Appraising Groups have been directed to maintain a register and record the details of imports under the cover of the same. Further, the procedures for registration of Bond and BG, wherever required, will continue to be followed, as has been the practice in Pre-RMS scenario. 4. As regards, Imports under the EOU Scheme, in the pre-RMS scenario, the Procurement Certificates (PC) addressed to the Asst. Commissioner is brought in a sealed cover and the details are entered in a register. The Bills of Entry is then assessed with respect to the Procurement Certificate. The PC is issued by the Central Excise Supdt. of the jurisdictional range on consignment basis with details of goods and Invoice No. The Particulars of the Procurement Certificate and other details are tallied with Bills off Entry filed by the CHA/Importer in the EDI System and after verifying the same, the Procurement Certificate is debited / defaced by the Assessing Officer (Group). The CHA/Importer then presents the debited /defaced PC to the Bond Supdt. where the bonding procedure is followed and thereafter the CHA/Importer goes to the shed for out of charge, where the goods are then sealed by the Preventive Officer. 5. Now, in the RMS Scenario, where the Bills of Entry are facilitated, there is no assessment of the Bill of Entry and the same directly goes to the Shed AO / Supdt. for OOC. In such cases, before going to the shed for OOC, the Procurement certificate received in the sealed cover, shall be opened by the Bond Supdt. in the Bond Section who will then enter the Bills of Entry No. and the Transit Allowed No. in the Procurement Certificate and then the CHA/ Importer will present the Bills of Entry to the shed officers. Here the Shed Officer has to tally the particular of Procurement Certificate with the Bill of Entry and if in order, duty debit/deface the same and also comply with CCR s and Examination instruction, before granting OOC. 6. To reiterate the general procedure, in short, the Bills of Entry will continue to be filed electronically in the ICES either through the Service center or through the ICEGATE mode. The officers discharging the role of OOC officer will collect all the documents as mentioned in the Public Notice including those documents on the basis of which the exemption benefit is being claimed/extended. 7. In case any problems are encountered in respect of such clearances under RMS the following Officer may be contacted at the stated address. Assistant Commissioner of Customs (SIIB) Custom House, Cochin Sd/- (B.SYED MOHAMMED) COMMISSIONER