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OFFICE OF THE COMMISSIONER OF CUSTOMS:
CENTRAL REVENUE BUILDING, P.B.NO.5400, QUEEN’S ROAD,
BANGALORE - 560 001.
C.No.VIII/48/72/2009-Cus. Tech. Date: 26.03.2009
PUBLIC NOTICE NO. 20/2009-CUSTOMS.
Sub: Implementation of Risk Management System (RMS)
for remaining Export Promotion Schemes - Reg.
* * * *
As the Trade is aware the Risk Management System (RMS) was implemented in the clearance of cargo covered under the import declarations (bills of entry) filed in Appraising Groups 1 to VI and DEPB. This Office has issued Public Notice viz., No.153/2005 dated 29.11.2005 and No.88/2006 dated 31.07.2006 under which elaborate instructions have been issued as to how the assessment, examination, out of charge and post-clearance audit of the bills of entry have to be carried out in respect of facilitated and non-facilitated bills of entry. It has now been decided to extend the RMS facility to the import cargo covered by the import declarations under various export promotion schemes also, which include:
(i) Advance License Scheme
(ii) Duty Exemption Entitlement Certificate (DEEC) Scheme
(iii) Export Promotion Credit Guarantee (EPCG) Scheme
(iv) Duty Free Entitlement Credit Certificate to Status holders
(v) Duty Free Certificate Entitlement Credit Certificate to SERVICE PROVIDERS
(vi) Duty Free Replenishment Certificate (DFRC) Scheme
(vii) Duty Free Import Authorization Scheme
(viii) 100% EOU Scheme
(ix) Vishesh Krishi Upag Yojana (VKUY) Scheme
(x) Focus Market Scheme
(xi) Focus Product Scheme
(xii) Served from India Scheme
(xiii) Jobbing-goods imported for execution of export order-Scheme
The date for commencement of the same will be 30th March, 2009 and to start with, the RMS facility for the above schemes is extended to only ACP clients.
2. The instructions given to the trade have been clearly laid down in the said two Public Notices dated 29.11.2005 & 31.07.2006. The present proposal to implement RMS in the EP Schemes brings forth two major changes. Firstly all the Bills of Entry filed by the Accredited Clients who are accredited in terms of Accredited Clients Programme being implemented as per the CBEC Circular No.42/2005-Cus. dated 24.11.2005 will be facilitated and the remaining will be referred for assessment & examination to begin with. Secondly, with this implementation, the practice of concurrent audit being followed in respect of Bills of Entry of ACP clients filed under all EP schemes will be dispensed with. In lieu of the concurrent audit of all Bills of Entry filed under EP schemes by ACP clients, there shall be post-clearance audit (PCA) of only selected Bills of Entry, just as in the case of Appraising Groups I to VI and DEPB.
3. The importers will continue to register their Licences / Authorizations / Scrips / Release Advices in the section(s) attached with respective Appraising Groups and seek a registration number, which has to be quoted in the Licence column at the time of filing the Bills of Entry. As regards the Procurement Certificates / Block Transfers (under 100% EOU) and Export Orders (under Notification No.32/97 dated 01.04.1997), the sections associated with the Appraising Groups have been directed to maintain a register and record the details of imports under the cover of the same. Further, the procedures as laid down in the Public Notice No.159/2005 dated 01.12.2005 for registration of Bond and BG, wherever required, will continue to be followed as has been the practice in Pre-RMS scenario.
4. As regards imports under the EOU scheme, in the pre-RMS scenario, the Procurement Certificates (PC) / Block Transfers (BT) addressed to the Assistant Commissioner is brought in a sealed cover and the details are entered in a register. The Bills of Entry is then assessed w.r.t. the PC/BT. The PC/BT is issued by the Central Excise / Customs Superintendent of the jurisdictional Range on consignment basis / specific period basis with details of goods and Invoice No. The particulars of the PC/BT and other details are tallied with Bills of Entry filed by the CHA / Importer in the EDI System and after verifying the same, the PC/BT is debited / defaced by the Assessing Officer (Group). The CHA / Importer then presents the debited / defaced PC/BT to the Bond Superintendent where the bonding procedure is followed and thereafter the CHA / Importer goes to the shed for out of charge, where the goods are then sealed by the Preventive Officer (PO).
5. Now, in the RMS Scenario, where the Bills of Entry are facilitated, there is no assessment of the Bills of Entry and the same directly goes to the Shed AO / Superintendent for OOC. In such cases, before going to the shed for OOC, the PC/BT received in the sealed cover, shall be opened by the Bond Superintendent in the Bond section who will then enter the Bills of Entry No. and the Transit Allowed (TA) No. in the PC/BT and then the CHA / Importer will present the Bills of Entry to the shed officers. Here the shed officer has to tally the particulars of PC/BT with the Bills of Entry and if in order, duly debit / deface the same and also comply with Compulsory Compliance Requirements (CCR’s) and Examination instructions, before granting OOC.
6. Presently, the docket containing the original copy of Bills of Entry, Invoice, STPI permission, Packing list etc., are not being handed over to the shed officers. It is being handed over to the officers of STPI or Customs Division as the case may be for bonding purposes. In post RMS scenario, this docket is required to be submitted in the shed for the purpose of PCA. However, Photostat copies of the entire docket shall be submitted to the STPI / Customs Division officers.
7. Presently, the manual debit in the license is being done by the group Appraising officers / Superintendents for all the bills. In post RMS scenario, for facilitate B/E, this manual debit is required to be done by the Shed officers before giving OOC, as is being done in case of DEPB licenses, which is already under RMS for the last one year. For non-facilitated Bills of Entry, the Group AO / Superintendent will be debiting the license as is being done.
8. To reiterate the general procedure, in short, the Bills of Entry will continue to be filed electronically in the ICES, either through the Service centre or through the ICEGATE mode. The officers discharging the role of OOC officer will collect all the documents as mentioned in the Public Notice No.153/2005 dated 29.11.2005 including those documents on basis of which the exemption benefit is being claimed / extended.
9. In case any problems are encountered in respect of such clearances under RMS the following Officers may be contacted at the stated address.
(1) Shri. D. Venkateshwara Reddy,Joint Commissioner of Customs,
ACC, Devanahalli,
Bangalore.
Tel. No. 2768 8251 / (2) Shri. M. Vivekanandan
Joint Commissioner of Customs,
ICD, Whitefield,
Bangalore.
Tel. No. 2845 4417
Sd/-
(A.K. KAUSHAL)
COMMISSIONER.
Copy to:
As per the mailing list.
Copy submitted to:
The Chief Commissioner of Customs, Bangalore Customs Zone, Bangalore – for kind information.