Government prescribes measures for timely faceless assessment under Customs

 

This tax alert summarizes a recent circular issued by the Central Board of Indirect Taxes and Customs (CBIC) prescribing measures to resolve issues impacting the pace of faceless assessments

and clearances of consignments under Customs. 

 

The key clarifications are as follows:

  

·         Since time-sensitive goods such as life-saving drugs or imports by security/ defense and other government agencies require prompt customs clearance, it is decided to make all Saturdays (except second Saturday) as working day for all faceless assessment groups (FAGs) across the country.

 

Further, official rosters will be drawn to have adequate number of officers, depending on the volume of bill of entries (BOEs), working on Sundays and other holidays, including second Saturdays.

 

·         FAGs to ensure that queries are minimized to the extent absolutely necessary for carrying out assessment. Also, trade needs to be informed of the advantages of providing, at the first instance only, the complete details which are essential for the assessment.

 

·         Every uploaded document on e-Sanchit has to be linked to the relevant BOE so as to avoid queries and delays.

 

·         Mechanism of re-assessment of BOE, basis request for amendment by the importer in various scenarios, has been prescribed. 

 

Further, a notification has been issued to appoint Superintendent of Customs, GST and Central Excise or Appraiser as proper officer for amendment of documents under Customs before granting order to permit removal or clearance of goods.

 

Comments 

 

a.     The measures relating to faceless assessment, as prescribed by the government, are likely to benefit trade and industry in the faster clearance of goods.

b.        Release of documents by participating government agencies under a single window may play an important role in timely clearance of consignments.