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TMI BlogImplementation of Risk Management System (RMS) in ImportsX X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 bills in order 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 BEs will be processed by the RMS to evaluate the risk in the Bill if any, duty will be calculated and challan will be generated by ICES based on declaration/ self assessment by the importer. The goods will be ready for out of charge on the basis of the importers declaration/ self assessment and without any assessment /examination by the officers. Thus, when Bills of Entry are filed through ICEGATE or Service Centre, importers would be able to obtain, the copies of their self assessed Bills of Entry and Challan within a very short time. After payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the system will generate the Bill of entry Number and print a copy of the Bill with the TR6 challan for duty payment. The Importer/ Customs Broker 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 given to the ACP importers and examination waiver is also given to them, the compulsory compliance requirements (CCRs), for the import of goods must be fulfilled by the importer/ Customs Broker before seeking out of charge. Therefore, it is advisable that the Customs Broker /importer keep ready all the certificates, permits, licenses or any other document which are essential for the clearance of the goods or for availing any duty exemption. After goods registration is done in the system, the Customs Officer at the docks will check the marks and numbers of the consignment (or seal number in the case of FCL containers) and send the Bill of Entry for Out of Charge after collecting all the necessary documents (as mentioned in para 12). A small percentage of Bills of entry filed by the accredited clients will be selected by the system for assessment or examination, either on random basis or on the ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Bill of Entry 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 in the group or the Out of charge officer will verify the documents physically, depending upon the facilitation extended to the Bill of Entry. For expeditious clearance of goods, it is necessary that the importer / Customs Broker is equipped to comply with all the bond - related requirements before filing the Bill of Entry and relevant details are given in the annexure filed at ICEGATE/Service centre to avoid any undue delays. 8. Amendments in Bill of Entry and IGM: The existing procedure for amendments in the ICES will continue. Whenever the importer/ Customs Broker 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 AO should be contacted. 9. Assessment of Bill of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GULATION AND CONTROL) RULES,2000 * BATTERY (MANAGEMENT AND HANDLING) RULES 2000 * THE MOTOR VEHICLE ACT,1988 * STANDARDS OF WEIGHTS AND MEASURES ACT, 1976 * THE BUREAU OF INDIAN STANDARDS ACT,1986 AND RULES, 1987 * APPLICABILITY OF B.I.S. AS PER DGFT NOTIFICATION NO.44(RE)2000 * THE COPYRIGHT ACT,1957,RULES,1958 * THE INFORMATION TECHNOLOGY ACT,2000 * THE PATENTS ACT,1970 AND RULES,1972 * THE TRADE MARKS ACT,1999 The above list is illustrative and not exhaustive. The CCR are available on the CBEC website www.cbec.gov.in. In order to get full benefit of reduction in dwell time, it is advisable for the importers/ Customs Brokers to 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. Such 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve of the Post Clearance Verification Programme is to monitor, maintain and enhance compliance levels, while reducing the dwell time of cargo. The selection for PCA will be done by the RMS. The bills of entry selected for this purpose will be processed for PCA in ICES. The officers posted in the PCA section will verify the compliance from the documents selected by the RMS. The officers will scrutinize the on screen data and may also look at the documents submitted by the Importer/ Customs Brokers 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 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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