Qualifying examinations - CBEC's Customs Manual 2023 - Customs

3. Qualifying examinations: 3.1 Any applicant who satisfies the criteria of Regulations 5 of CBLR 2013 and has applied for grant of licence under Regulation 4 shall be required to appear for the written as well as the oral examination conducted by the National Academy of Customs, Indirect Taxes Narcotics (NACIN). 3.2 The written examination shall be conducted on specified dates in month of January of each year for which intimation shall be sent individually to applicants in advance before the date of examination. The result of the said examination shall be declared by end of May each year. The successful applicant shall be called for an oral examination on specified dates in month of June of each year, the result of which shall be declared in the month of July of each year. 3.3 The applicant shall be required to clear both the written examination as well as corresponding oral examination. An attempt at the written exam shall be deemed to be an attempt and notwithstanding the disqualification/ cancellation of application, the fact of appearance of the applicant at the examination will count as an attempt. Further, an applicant shall be allowed a maximum of six attempts to clear the examination. 3.4 The examination may include questions on the following: (a) preparation of various kinds of bills of entry, bills of export, shipping bills, and other clearance documents; (b) arrival entry and clearance of vessels; (c) tariff classification and rates of duty; (d) determination of value of imported and export goods; (e) conversion of currency; (f) nature and description of documents to be filed with various kinds of bills of entry, shipping bills and other clearance documents; (g) procedure for assessment and payment of duty including refund of duty paid; (h) examination of goods at Customs Stations; (i) prohibitions on import and export; (j) bonding procedure and clearance from bond; (k) re-importation and conditions for free re-entry; (l) drawback and export promotion schemes including the Special Economic Zone scheme; (m) offences under the Act; (n) provisions of the allied Acts including the Central Goods and Services Act, 2017 (12 of 2017) and section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Indian Explosives Act, 1884 (4 of 1884), the Destructive Insects and Pests Act 1914 (2 of1914), the Dangerous Drugs Act, 1930 (2 of 1930), the Drugs and Cosmetics Act, 1940 (23 of1940), the Central Excise Act, 1944 (1 of 1944), the Copy Right Act, 1957 (14 of 1957), the Trade and Merchandise Marks Act 1958 (43 of 1958), the Arms Act 1959 (54 of 1959), the Patents Act, 1970 (39 of 1970), the Narcotics Drugs and Psychotropic Substances Act, 1985(61 of 1985), the Environment (Protection) Act, 1986 (29 of 1986), the Foreign Trade (Development and Regulations) Act, 1992 (22 of 1992), the Foreign Exchange Management Act, 1999 (42 of 1999), the Design Act, 2000 (16 of 2000) and the Food Safety and Standard Act, 2006 (No. 34 of 2006) and other laws for the time being in force applicable to EXIM trade and the rules and regulations made under these Acts in so far as they are relevant to clearance of goods through Customs; (o) provisions of the Prevention of Corruption Act, 1988 (49 of 1998); (p) procedure for appeal and revision applications under the Act; and (q) online filing of electronic bills of entry and shipping bills vide the Indian Customs and Central Excise Electronic Commerce or Electronic data interchange gateway (ICEGATE) and Indian Customs Electronic data Interchange System (ICES). (r) knowledge of regulations, rules, notifications, etc. under the Customs Act and other Allied Acts.