Risk Management processes in Exports - CBEC's Customs Manual 2023 - Customs

12. Risk Management processes in Exports: 12.1 Risk Management in export clearance was introduced in July 2013 ( Circular No.23/2013-Customs dated 24.06.2013 refers). RMS in exports clearance has enabled low risk consignments to be cleared based on self-declaration by the exporters, while routing high-risky consignments to field officers for verification of self-declaration or examination of consignment or both. This has resulted in reduction in dwell time, transaction cost, clearance formalities without compromise with Custom controls and other regulatory compliances in respect of export of goods. 12.2 Shipping Bills filed electronically in ICES through the Service Centre or the ICEGATE are processed by RMS through a series of steps/corridors and an electronic output is produced for the ICES. This output from RMS determines the flow of the Shipping Bill in ICES i.e. whether the Shipping Bill will be taken up for verification of self-assessment/examination or both; or be given Let Export Order directly after payment of Export duty (if any) without any given verification of self-assessment/ examination. 12.3 To provide support in decision making and to ensure uniformity in verification practices adopted by customs officers, the RMS also provides suitable instructions for Assessing Officer and Examining Officer. Deviation or variance with RMS instructions as discussed under Para 10.4 in respect of import are also apply, mutatis mutandis, in export. [Refer Para 5 of the Circular No.23/2013-Customs dated 24.06.2013 ] 12.4 The selection of Shipping Bills for verification of Self-assessment and/or examination is based on the output given by RMS to ICES. However, owing to some technical reasons if RMS fails to provide output to ICES or RMS output is not received by ICES , within a pre-defined time window, the existing norms of assessment and examination (Refer Para 10 of the Circular No.23/2013-Customs dated 24.06.2013 ) are applicable. 12.5 Pursuant to launch of RoDTEP (Remission of Duties or Taxes on Export Products) scheme on 01.01.2021, the phase-II of RMS in exports has been launched. Now subsequent to filing of EGM, the Shipping Bills having a claim of Duty Drawback or RoDTEP scheme are processed by RMS through a series of steps/corridors and an electronic output is generated for the ICES. This output determines the flow of the Shipping Bill in ICES i.e. whether the Shipping Bill will be taken up by the Customs Officers for verification of these claims or not, before grant of these export incentives to exporter. The RMS will select the Shipping Bills for audit, after issue of LEO, and these selected Shipping Bills will be directed to the audit officers for scrutiny.