Self-assessment of imported and export goods - CBEC's Customs Manual 2023 - Customs

3. Self-assessment of imported and export goods: 3.1 Section 17 of the Customs Act, 1962 provides that an importer entering any imported goods under section 46 or an exporter entering any export goods under section 50 shall self-assess the duty. Thus, under self-assessment, it is the importer or exporter who will ensure that he declares the correct classification, applicable rate of duty, value, benefit of exemption notifications claimed, if any, etc. in respect of the imported / export goods while presenting Bill of Entry or Shipping Bill. 3.2 The declaration filed by the importer or exporter may be verified by the proper officer when so interdicted by the Risk Management Systems (RMS). Such verification will be done selectively on the basis of the RMS, which not only provides assured facilitation to those importers having a good track record of compliance but ensures that on the basis of certain rules, intervention, etc., high risk consignments are interdicted for detailed verification before clearance. On the basis of interdictions under RMS, Bills of Entry may either be taken up for verification of assessment or for examination of the imported goods or both. If the self-assessment is found incorrect, the duty may be reassessed. In cases where there is no interdiction by RMS or non existence of any other factor, there will be no cause for the declaration filed by the importer to be taken up for verification, and such Bills of Entry will straightaway be facilitated for clearance without assessment and examination, on payment of applicable duty, if any. 3.3 The verification of a self-assessed Bill of Entry or Shipping Bill, which are interdicted by the RMS, shall be with regard to correctness of classification, value, rate of duty, exemption notification or any other relevant particular having bearing on correct assessment of imported or export goods. For the purpose of verification, the proper officer may order for examination or testing of the imported or export goods. The proper officer may also require production of any relevant document or ask the importer or exporter to furnish any other relevant information. Thereafter, if the self-assessment is not found to have been done correctly, the proper officer may re-assess the duty. This is without prejudice to any other action that may be warranted under the Customs Act, 1962 . On reassessment, contrary to the self-assessment done by the importer or exporter, the proper officer shall pass a speaking order, if so desired by the importer or exporter, within 15 days from the date of re-assessment of bill of entry or shipping bill. When verification of self-assessment in terms of Section 17 requires testing / further documents / information, and the goods cannot be re-assessed quickly however, the importer or the exporter requires the goods to be cleared on urgent basis. In such cases, provisional assessment may be done in terms of Section 18 of the Customs Act, 1962 , once the importer or exporter, as the case may be, furnishes such security as deemed fit by the proper officer of Customs for payment of deficiency, if any, between the duty as may be finally assessed or re-assessed as the case may be, and the duty provisionally assessed. 3.4 In cases, where the importer or exporter is not able to determine the duty liability or make self-assessment for any reason, except in cases where examination is requested by the importer under proviso to Section 46(1), a request shall be made to the proper officer for provisional assessment of duty under Section 18 (1)(a) of the Customs Act, 1962 . In such a situation an option is available to the proper officer to resort to provisional assessment of duty by asking the importer / exporter to furnish security as deemed fit for payment of the deficiency, if any, between the duty as may be finally assessed or re-assessed, as the case may be, and the duty provisionally assessed. 3.5 For the purpose of proper assessment of duty and to ensure correctness of trade statistics, importers/exporters should mandatorily declare the Standard Unit Quantity Code (UQC), as indicated in the Customs Tariff Act, 1975 . [Refer Circular No. 26/2013-Cus. dated 19-7-2013 ]