Step Up
Post Clearance Audit on Imports, says CBEC
[Ref: CBEC Circular No.15/2012-Customs dated 13
June 2012]
Subject: Review of Risk Management System (RMS)
As you are aware Self
Assessment has been introduced vide Finance Act 2011. This marks a major
change in the system of assessment of customs duty of imported and export
goods. Self Assessment is trust based control with
more reliance on declarations of the importer and exporters.
2. In order
to implement self assessment effectively and to
ensure its benefits to the trade, Board decided that current facilitation level
under RMS should be enhanced significantly. Accordingly vide Board Circular
39/2011-Cus dated 2.09.2011 it was decided to enhance facilitation level up to
80%,70% and 60% in case of air cargo complexes, ports and ICDs respectively by
rationalizing risk rules and risk parameters.
3. Risk
Management Division has since carried out rationalization of risk parameters
and it is reported that facilitation level of Bills of entry has been enhanced
appreciably. This means that that more and more numbers of Bills of Entry are
not subjected to examination and assessment.
4. Higher
facilitation at the same time has led to a need for more scrutiny of Bills of
Entry at Post Clearance Audit (PCA)/Post-Clearance Compliance Verification
(PCCV) stage. It is therefore felt that percentage of Bills of entry selected
for PCA need to be enhanced by concerned field formations. RMD has also reported
that all Chief Commissioner should ensure that higher percentage of facilitated
Bills of Entry should be subject to Post Clearance Audit/PCCV.
5. Board
has also introduced ‘On Site Post Clearance Audit’ (OSPCA) vide Circular No
47/2011- Cus dated 21.10.2011. The Scheme currently
covers ACP importers only. It was decided that in respect of ACP importers
covered under OSPCA, transaction based PCA in vogue since 2005 after
introduction of RMS should be phased out. However in respect of other
importers, the same should continue to be operational.
6. Board
is therefore of the view that till the time OSPCA is made applicable to other
categories of importers, the percentage of Bills of Entry selected for PCA at a
Customs house should be suitably enhanced to safeguard the interest of revenue.
Board also desires that concerned Chief Commissioners of Customs should review
the staff position in their jurisdiction and relocate more manpower for audit
work as increased facilitation in terms of reduced examination have led to
lesser requirement of staff for examination of goods. It is therefore
imperative that excess staff should be diverted for activities such as PCA and
SIIB in Customs Houses.
7. It is also reported that pendency in respect
of transaction based PCA remain acute. Board has taken a serious note of it and
desires that the work should be accorded due consideration and pendencies reduced.
8. These
instructions should be complied with strictly and any difficulty in this regard
may be brought to the notice of the Board immediately.
F.No.450/20/2007-Cus.IV