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TMI BlogImplementation of Risk Management System (RMS) in Imports at Air Cargo complex, IndoreX X X X Extracts X X X X X X X X Extracts X X X X ..... at Air Cargo complex, Indore from 25.04.2017. 3. The objective of the RMS is to strike an optimal balance between facilitation and enforcement and to enable low risk consignments to be cleared based on the acceptance of the importer's self assessment and without examination. This will enable the department to enhance the level of facilitation and speed up the process of cargo clearance without compromising the interests of revenue. With the introduction of the RMS, the present practice of routine assessment, concurrent audit and examination of almost all Bills of Entry will be discontinued and the focus will be on quality assessment, examination and Post Clearance Audit of the selected B/ Es in order to ensure that the resources of the department are utilized more 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 B/ Es will be processed by the RMS to evaluate the risk in the B/E if any, and duty will be calculated and challan will be generated by ICES based on declaration/ self assessment by the importer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Once granted AEO status, the benefits of AEO scheme may be availed by the importer across all Ports/ Airports/ICDs/CFSs in India, where RMS is rolled out. Though most AEO Bills of Entry will be selected for 'no assessment no examination' based on the importer's self assessment, the RMS will select a small percentage of Bills at random for assessment/examination. Soon after filing a Bill of Entry in the ICES by the AEO, the system will generate the Bill of Entry Number and print a copy of the B/E with the TR6 challan for duty payment. The Importer/CHA shall proceed to the bank for duty payment (if any) before proceeding to take out of charge for the goods. Though self assessment facility is to the AEO importers and examination waiver is also given to them, the Compulsory Compliance Requirements (CCRs), (as mentioned inPara-10), for the import of goods must be fulfilled by the Importer/ CHA before seeking out of charge, Therefore, it is advisable that the CHA/Importer keeps ready all the certificates, permits, licenses or any other documents which are essential for the clearance of the goods or for availing any duty exemption. After goods registration is d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 B/E. e) 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, et al. Importers must mention the details of all such certificates in the Annexure to the B/E while filing at the ICEGATE/Service Centre. It may please be noted that goods registration cannot be done without proper debit of bonds. As regards undertakings, certificates etc., either the appraising officer/ superintendent of customs in the group or the Out of charge officer wilt verify the documents physically, depending upon the facilitation extended to the B/E. For expeditious clearance of goods, it is necessary that the Importer/ CHA is equipped to comply with all the bond- related requirements before filing the B/E and relevant details are given in the annexure filed at ICEGA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Bill of Entry may be sent for examination alone without any assessment. Such Bills of Entry will be examined by the officers based on the system examination order and suggested CCRs. All other Bills of Entry 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 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 the container and integrity of the seal as the case may be, and proceed to give out of charge (OOC) after the Importer/ CHA complies with the CCRs and produces the required documents. In case of Ex-bond Bills of Entry, the OOC will be given by Superintendent (Bond Section). 12. Documents submission: It is essential that all the documents are submitted to the proper officer Superintendent before getting Out of Charge to the goods. In addition to the documents required for CCRs, the following documents, where- ever applicable, shall be submitted by the CHA/ Importer and docketed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rior approval of the Additional/Joint Commissioner in charge. Barring cases requiring detailed investigation, in all cases the department will issue a 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, the department's view is acceptable to the importer; he may pay the duty difference voluntarily. In case there is no agreement, the formal processes of demand notices, adjudication etc., would follow. Undue delay in responding to the Consultative Letter may lead to non- facilitation (in any case within 30 days). 14. DATA Quality: The RMS is designed in a manner whereby Importers/CHAs giving proper data in the B/E filed will be facilitated. The system identifies the shortcomings in any Bill of Entry and directs such Bills of Entry for action. Hence, the trade can get maximum benefit out of the system by ensuring that the Information submitted in all relevant fields of the bill of entry is complete and accurate. Where data quality is found deficient, the Importers/ CHAs would b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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