9911796707
TMI BlogImplementation of Risk Management System (RMS) in Imports at ICD, Tuticorin – Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... he initial stage system will be made operational for all Appraising Groups I to VI and DEPB Imports in Group VII. As regards the Bills of Entry pertaining to Group VII (except DEPB) the date of implementation will be informed in due course. 3. The objective of the RMS is to strike an optimal balance between facilitation and enforcement and to enable low risk consignments cleared based on the acceptance of the importer s self assessment and without examination. This will enable the department to enhance of facilitation and speed up the process of cargo clearance without compromising the interests of revenue. With the introduction of the RMS, present practice of routine assessment, concurrent audit and examination of almost all Bills of Entry will be discontinued and the focus on quality assessment, examination and Post Clearance Audit of the selected bills in order that the resources of the department are utilized effectively. 4. RMS Mechanism: The purpose of RMS is to facilitate a large number of Bills of entry, which are perceived to be compliant with the Customs Laws and Regulations. Such self assessed Bills of Entry will be processed by the RMS to evaluate the risk in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Imports) and avail the benefits of the scheme. Once granted ACP status, the benefits of ACP scheme may be availed by the importer across all ports/airports/ICD/CFS in India where RMS is rolled out. Though most ACP Bills of Entry will selected for 'no assessment no examination' based on the importer's self assessment, there will be random assessments/examinations out in respect of a few bills selected by RMS. Soon after filing a Bill of Entry in the ICES by the accredited client, the system will generate Bill of Entry Number and print a copy of the Bill with the TR6 challan for duty payment. The Importer/CHA shall proceed to the bank payment (if any) before proceeding to take out of charge for the goods. Though self-assessment facility is given to the ACP importers and examination waiver is also given to them, the compulsory compliance requirements (CCRs) as mentioned in para 10 infra, for the import goods must be fulfilled by the importer/CHA before seeking out of charge. Therefore, it is advisable that the CHA/importer keep ready certificates, permits, licenses or any other document which are essential for the clearance of the goods or for availing any duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case the goods to be cleared are covered by Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996, the importer/CHA, must indicate the details of such certificates in the annexure to the Bill Entry. * FOC Charges: The trade is advised to voluntarily ask for FIRST CHECK in cases of imports involving goods having invoices shown NCV (No Commercial Value) or Value for Customs purposes or Supplied Free of Charge (FOC) . * Data Quality: The trade is advised to mention Anti Dumping Duty Notification No. and date, in addition to the details mentioned in para this Public Notice viz. 'DATA QUALITY'. Any non-declaration or mis-declaration in this regard is liable to be viewed seriously and consequential action could be initiated against the importer/CHA according to law. * Miscellaneous Certificates: For availing specific notification benefit, the Importer is required to submit certain Customs Duty exemption certificates from designated authorities like Directorate General of Hydrocarbons, Directorate of Health services, Ministry of Defence, Importers must mention the details of all such certificates in the Annexure to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d presently. When the RMS marks the Bill of Entry directly for examination, though the system would auto the licence, the physical copy of the licence would also be debited and endorsed in the same manner as stated in the para 7 A (2) above. duty payment and, endorsement of the manual debits on the physical copy of the licence, the registration of the goods will be permitted. 8. Amendments in Bill of Entry and IGM: The existing procedure for amendments in the ICES will continue. Whenever the importer/CHA desires to seek an amendment to a Bill of Entry, even if such a Bill of Entry is not selected for action, the Group AC/DC and the group should be contacted. 9. Assessment of Bill of Entry: Bills of Entry selected by the RMS for assessment will be sent to Appraising group. Present assessment in the ICES will continue except with the change that concurrent audit will be abolished and replaced by Post Clearance Audit (PCA). The instruction for assessment given by the RMS will be followed by the group. The Compulsory Compliance Requirements (CCRs) suggested the RMS will be examined by the Group. The Appraiser in the group will give examination order in the system. The existing qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get full benefit of reduction in dwell time, it is advisable for the importers/CHAs ensure that the required documentation is meticulously prepared and kept ready when the Bill of Entry is filed. 11. Examination and out of Charge: Based on the RMS output a Bill of Entry may be sent for examination alone without any assessment. bills of entry will be examined by the officers based on the system examination order and suggested CCRs. All other bills selected for examination will be processed as per the examination order given by the Group and the instructions given by RMS along with the suggested CCRs. The system of goods registration followed by examination and out of charge will continue. In case of Bills of entry under DEPB after duty payment and, endorsement of the manual debits on the physical copy of the licence, the registration of the goods will be permitted. the case of bills of entry which are not selected for examination, the officers will inspect only the marks and numbers, or seal number of container and integrity of the seal as the case may be, and proceed to give out of charge after the Importer/CHA complies with the CCRs produces the required documents. In case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy the compliance documents selected by the RMS. The officers will scrutinize the on screen data and may also look at the documents submitted by the Importer/CHA at the time of out of charge. The demand note on account of any short levy will be raised by the PCA section with the prior approval of the Additional/Joint Commissioner (Audit). Barring cases requiring detailed investigation, in all cases the department will issue consultative letter to the importer where a potential short levy is discovered during audit. The consultative letter will set out the grounds for the auditor s view in the matter and seek the importer s response thereto. In the event, department s view is acceptable to the importer; importer may pay the duty difference voluntarily. In case there is no agreement, the formal processes of demand notices, adjudication, etc., would follow. The trade is advised that the importer s reply is expected in a reasonable in any case not later than 30 days. They are also informed that undue delay in responding to the consultative letter may lead to non-facilitation future imports by the Risk Management System (RMS). 14. DATA Quality: The RMS is designed in a manner wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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