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TMI BlogFaceless Assessment- Clarifications on the Issues raised by StakeholdersX X X X Extracts X X X X X X X X Extracts X X X X ..... is felt that there is a need to further enhance the efficiency of the process involved in Faceless Assessment. With a view to achieve this objective, certain key areas, which require immediate attention, have been identified and the following instructions/ guidelines are being hereby issued so as to smoothen the process of Faceless Assessment by the field formations. a) Re-assessment in accordance with the Principles of Natural Justice: Despite several Board instructions on the issue, it has been observed that many a times the importers are not being afforded an opportunity of being heard before re-assessment of the goods. Such a practice is not in conformity with the provisions of law and needs to be accordingly discontinued, forthwith. It is emphasised that the process of re-assessment must be in accordance with the provisions of Sub Sections (4) and (5) of Section 17 of Customs Act, 1962 . In order to lend clarity and streamline this process, the procedure to be adopted by the FAGs for carrying out re-assessment, wherever required, is delineated as follows: i. During verification of the assessment, if there are reasons to believe that the self-assessment is not do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of verification of the assessment by the FAG. Therefore, it is important that the importers/Customs Brokers are advised to give the complete description of the imported goods while filing the Bill of Entry, in the first instance. In this context, the attention of the importers/Customs Brokers may be drawn to the following fields that are available in the electronic Bill of Entry format: i. Generic Description : The description in generic text relevant to text provided in the duty exemption notification that is claimed/Anti-Dumping (ADD)/IGST levy, as applicable. ii. Specific Description: The description specific to the product and as given in the invoice, trade name or specific product details to be provided (Brand name or model details may be avoided-same needs to be provided separately). iii. Model and Brand Name: Model details and Brand Name may be provided and if the imported goods are unbranded, the text UNBRANDED may be used. iv. Supplier and Manufacturer Details : In cases where duty applicability is based on manufacturers such as Anti-Dumping Duty (ADD), Safeguard Duty (SD) etc, the details of manufacturer may be provided. In case of products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icers. All Bills of Entry with an assessable value of up to ₹ 5 lakh shall be accordingly finally assessed only by the Appraising Officers, w.e.f 21.12.2020. However, the re-assessments of Bills of Entry would continue to be done with the approval of the Assistant/Deputy Commissioner, as is the present practice. In order to assess the impact of this change, the Board has also decided that 10% of the Bills of Entry that are now entrusted to the Appraising Officers would be subjected to transactional PCA. A fortnightly report on the outcome of the transactional PCA would be submitted to Joint Secretary (Customs), CBIC with first report being due on 05.01.2021.The Pr. Commissioners/Commissioners concerned would also monitor the outcome of this change and immediately inform the Board, if any correction is required. e) Assessments in respect of Liquid Bulk Cargo : The Board has also received representations in respect of delays in the assessment of liquid bulk cargo. One common refrain of the trade here is the unnecessary resort to the First Check System of assessment, in such cases. With respect to import of 'liquid bulk cargo', it is stated that the assessments ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s CTG DRC Drug Related Category CTG FSP Foods Supplement Proprietry Status IDT PAS Animal Passport Number IDT ECI Electronic Component Identification Number IDT GTI Global Trade Item Number IDT VIN Vehicle Identification Number IDT MIC Microchips numbers inserted into animals for identifification purposes IDT CAS Chemical Abstract Service registration number. ORC COO Country of Origin ORC ORG Origin Criteria ORC ACM Accumulation ORC WP Wholly Obtained or Produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 710000 Sea Way Bill (Non Negotiable) 9. 711000 Inland Waterway Bill of Lading 10. 740000 Air waybill 11. 741000 Master air waybill 12. 700000 Way Bill (Non Negotiable) III. Country of Origin Certificates ONLY when exemption notification(s) is/are claimed. 13. 861001 COO-CEPA(Singapore)- Country of Origin Certificate as per the Comprehensive Economic Cooperation Agreement between the Republic of India and Republic of Singapore, Rules,2005. Vide Notfn. no. 59/2005-Cus(N.T.) dated 20.07.2005 14. 861002 COO-PTA(Chile)- Country of Origin Certificate as per the Preferential Trading Agreement Between the Republic of India and the Republic of Chile,Rules 2007. vide Notfn No. 84/2007-Cus(N.T.) dated 17.08.2007 15. 861003 COO-FTA(Srila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .12.1995. 24. 861012 COO-PTA(Thailand)- Country of Origin Certificate as per the Preferential Tariff Concessions for Trade between India and Thailand. Vide Notfn. No. 101/2004- Cus(N.T.) dated 31.08.2004. 25. 861013 COO-PTA(LDC)- Country of Origin Certificate as per the Duty free Tariff Preference Scheme for Least Developed Countries, Rules, 2015. Vide Notfn. No. 29/2015- Cus(N.T.) dated 10.03.2015. 26. 861014 COO-GSP- Country of Origin Certificate as per the Agreement on Global System of Trade Preferences among Developing Countries, Rules, 1989. vide Notfn No. 281/89-Cus(N.T.) dated 18.12.1989. 27. 861015 COO-CEPA(Japan)- Country of Origin Certificate as per the Comprehensive Economic Partnership Agreement between th55e Republic of India and Japan, Rules, 2011. Vide Notfn. No. 55/2011-Cus(N.T.) dated 01.08.2011. Annexure B-2 (Documents mandatory ONLY when benefit of relevant notification is claimed) S.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. 911DA3 No Objection for Import/Procurement of Aircraft/Helicopter for Operating Air Transport Services No Objection for Import/Procurement of Aircraft/Helicopter for Operating Air Transport Services issued by DGCA 11. 911DH2 NOC (Block Add) NOC(Block Add) is issued by DGHC to use the goods imported by availing import duty exemption for utilizing in a particular block of area, however, he wants to utilize the goods in another block area also. 12. 911EP1 Duty Free Import Certificate Duty Free Import Certificate issued by EPCH for availing import duty benefit 13. 911FT0 DGFT Licenses/Scrips All Licenses/Scrips issued by DGFT under various export promotion schemes like DEEC, EPCG, MEIS etc. 14. 911IB1 Grant of exemption from Custom duty on the films/video tapes/DVD AND publicity material Grant of exemption from Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificate for Municipal Corporation- Urban and Industrial Waste issued by MNRE 24. 911SG1 Import Certificate Import Certificate issued by SPORTS for availing custom duty exemptions on imports 25. 911SG2 Export Performance Certificate Export Performance certificate is issued by SPORTS for availing custom duty exemptions on imports 26. 911TB1 CC for Tea Import by TB CC for Tea Import by TB issued by Tea Board Annexure B-3 (Documents mandatory as per restrictions/prohibitions -Specific only to certain Tariff items) S.No. Document Code Document Name Document Description 1. 002TE1 MTCTE Certificate MTCTE Certificate issued by TECI to certify that the product conforms to the Essential Requirement under Mandatory Testing and Certification of Telecom Equipment. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Certificate of Registration issued by RNI for registering the publisher/Owner. 13. 101SF1 QC Registration QC Registration issued by SHEFXCIL 14. 101SF2 Registration for Gum Karaya Registration for Gum Karaya issued by SHEFEXCIL 15. 101SF3 R QC for SHELLAC products R QC for SHELLAC 16. 101SR1 Registration cum Membership Certificate Registration cum Membership certificate issued by Synthetic and Rayon Textile Export Promotion Council for availing benefits under Foreign Trade Policy and for customs duty exemption 17. 101TO2 Registration-Cum- Membership Certificate [RCMC] Registration-Cum-Membership Certificate [RCMC] is issued by Tobacco Board for availing benefits under Foreign Trade Policy and of customs duty exemption 18. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 911BN4 Certicate of official approval for import of opium, etc under Rule 54 of NDPS Rules 1985 Certificate of official approval for import of opium, etc under Rule 54 of NDPS Rules 1985 issued by CBN 29. 911CI1 Import Permit for Research Test and Trial Import Permit for Research Test and Trial issued by CIB RC 30. 911CI2 Import permit for Biocide Import permit for Biocide issued by CIB RC 31. 911CI3 Import Permit for Non-Insecticidal use Import Permit for Non-Insecticidal use issued by CIB RC 32. 911CT1 Import Certificate Import certificate is issued by TEXPROCIL for availing custom duty exemptions on imports 33. 911DE1 Import Licence Licence for import is issued by Department of Atomic Energy for import of prescribed substance as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Import by TB issued by Tea Baord Annexure B-4 (Documents which are optional and are required on case to case to basis) S.No. Document Code Document Name Document Description 1. 001000 Certificate of analysis Certificate providing the values of an analysis. 2. 001002 Lab analysis Report Certificate providing the values of an analysis of a sample by a laboratory. 3. 001003 Blood Analysis Report Certificate providing the values of an analysis of a sample of blood. 4. 002000 Certificate of conformity Certificate certifying the conformity to predefined definitions. 5. 003000 Certificate of quality Certificate certifying the quality of goods, services etc. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Registration cum Membership Certificate issued by CEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 18. 101HE1 Registration cum Membership Certificate Registration cum Membership Certificate issued by HEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 19. 101IS1 Registration cum Membership Certificate Registration cum Membership certificate issued by SILK for availing benefits under Foreign Trade Policy and for customs duty exemption 20. 101PD1 Registration cum Membership Certificate Registration cum Membership Certificate issued by PDEPC for availing benefits under Foreign Trade Policy and for customs duty exemption 21. 2670PQ Fumigation certificate Certificate attesting that fumigation has been performed. 22. 271000 Packing list ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bill of lading indicating an empty container. 32. 713000 Mate's receipt Document/message issued by a ship's officer to acknowledge that a specified consignment has been received on board a vessel, and the apparent condition of the goods; enabling the carrier to issue a Bill of lading. 33. 720000 Rail consignment note (generic term) Transport document constituting a contract for the carriage of goods between the sender and the carrier (the railway). For international rail traffic, this document must conform to the model prescribed by the international conventions concerning car 34. 730000 Road consignment note Transport document/message which evidences a contract between a carrier and a sender for the carriage of goods by road (generic term). 35. 780000 Freight Invoice Document/message issued by a transport operator specifiying freight costs and charges incurred for a transpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lizing in a contract however, he has been awarded new contract and wants to utilize the goods in new contract in the same area 44. 911DH4 NOC (Transfer) NOC(xfer) is issued by DGHC to the importer who availed import duty benefit at the time of import of goods. However instead of reexporting the goods back he prefers to xfer the goods back to another person holding contract/sub-contract for exploration 45. 911DH5 NOC (Lost in Hole) NOC(Lost in Hole) is issued by DGHC to the importers for the goods imported by him availing customs duty benefit, however, the goods can not be re-exported as the goods are lost in hole during exploration and are beyond retrival. 46. 911HE1 Import Certificate Import Certificate is issued by HEPC for availing custom duty exemptions on imports 47. XXX0FS Rejection Certificate Certificate issued by the country of import where an export consignment was rejected ..... 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