These guidelines instruct customs field formations on ...

Customs Field Guidelines: Balancing Business Facilitation and Tax Evasion Investigations with Oversight and Efficiency.

November 9, 2024

Circulars     Customs

These guidelines instruct customs field formations on maintaining a balance between ease of doing business and investigating tax evasion cases related to import or export. Key points include: Commissioners must approve all investigations, which should conclude within one year. Thorough analysis using available data, technical literature, industry practices, and legal frameworks should precede investigations. Open-source information and existing investigations should be cross-checked. Commissioners may involve DRI for cross-jurisdictional relevance. Principles of ease of doing business like preferring written requests, reasonable timelines, relevance of information sought, prior approval for summons content, considering difficulties faced by entities, disclosing inquiry nature, allowing authorized agents, limiting document requests, and timely case closures must be followed. Voluntary payment provisions should be informed during searches/investigations without pending recoveries. Commissioners should oversee investigations and address reasonable grievances through meetings.

View Source