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Government of India
Ministry of Finance
Department of Revenue
(Central
Board of Indirect Taxes & Customs)
*****
Circular
No.05/2020-Customs
Room No.229A, North Block, New Delhi.
New Delhi, dated the 27th of January,
2020
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/
Customs (Preventive),
All Principal Chief Commissioners/ Chief Commissioners
of Customs & Central tax,
All Principal Commissioners/ Commissioners of
Customs/ Customs (Preventive),
All Principal Commissioners/ Commissioners of
Customs & Central tax,
Subject: ‘Implementation of automated clearance on
pilot basis’–reg.
Sir/Madam,
Kind reference is invited to the 1st proviso
to Section 47(1) of the Customs Act 1962. The said section along with the
proviso reads as-
`SECTION 47. Clearance of goods for home consumption – (1)
Where the proper officer is satisfied that any goods entered for home
consumption are not prohibited goods and the importer has paid the import duty,
if any, assessed thereon and any charges payable under this Act in respect of
the same, the proper officer may make an order permitting clearance of the goods
for home consumption:
Provided that such order may also be made
electronically through the customs automated system on the basis of risk
evaluation through appropriate selection criteria`.
2. In this regard, Board
had issued
Circular No 09/2019-Customs dated 28.02.2019. Para 3 of the said
circular provides that in terms of the 1st proviso to Section 47(1), the Customs
Automated System would electronically give clearance to Bill(s) of Entry, on
completion of Customs Compliance Verification (CCV) and payment of duty by the
importer.
3. The important features of the automated clearance are as
followsI. The facility will only be for ICES locations where RMS is enabled and
fully functional.
II. All the Customs Compliance Verification (CCV)
requirements under the Customs Act, rules,instructions etc will be done by the
designated proper officer of Customs.
III. The CCV would operate even while
duty has not been paid or payment is under process.
IV. After
completion of CCV,the proper officer of customs,on satisfaction that the goods
are ready for clearance, will confirm the completion of the CCV for the
particular Bill of Entry in the Customs System.
V. On confirmation of payment
of applicable duty, the Customs System will then electronically give clearance
to the Bill of Entry.
4. Board has now decided to implement the facility of
automated clearance as envisaged in 1st proviso to Section 47(1) in ICES.
However, the facility will be initially rolled out on a pilot basis at two
customs locations- Chennai Customs House and Jawaharlal Nehru Customs House from
06.02.2020. Thereafter, the facility will be reviewed and further expanded on
PAN India basis at all Customs EDI locations where RMS is enabled and
functional.
5. The detailed requirements and changes in ICES shall be
communicated to field formations by way of ICES- Advisory from DG Systems.
6.
Suitable Trade Notice/ Standing order may please be issued to guide the trade
and industry.
Difficulty, if any, faced in implementation may be brought to
the notice of Board immediately.
F. No.450/26/2019-Cus IV
Yours faithfully,
(Eric C Lallawmpuia)
OSD Cus IV
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