Exports to
come under Risk Management Regime from Now 26 July
·
Drawback Claims may be subject to Goods
Examination and Post Clearance Audit
[CBIC Circular No. 15/2021-Customs dated 15 July 2021]
Subject: Implementation of RMS for processing of Duty Drawback
claims
Risk Management System (RMS) in export was introduced with
effect from 15.7.2013. In this regard, Board’s Circular No. 23/2013-Customs
dated 24.06.2013 refers. It had been decided at that time to implement RMS in
export in two phases. In the first phase of implementation, RMS processed the data
and provided output to ICES up to goods examination stage. Export RMS thus
allowed low risk consignments to be cleared based on self-assessment of the
declarations by exporters.
2. In the second phase, which is now be in g taken up,
RMS will process the shipping bill data after the Export General Manifest (EGM)
is filed electronically and will provide required output to ICES for selection of
shipping bills for risk-based processing of duty drawback claims.
3. It is to inform that the above-referred risk-based processing
of shipping bills with claim of duty drawback is being initiated with effect
from 26.07.2021. In this regard, Systems Directorate and NCTC have made requisite
system-based changes for its implementation. In this phase, shipping bills with
claim for duty drawback will be routed on the basis of risk evaluation through appropriate
selection criteria. For this purpose, after the filing of
correct and complete EGM, shipping bills will be sent by ICES to RMS. Subsequent
to RMS treatment, ICES will be informed for each shipping bill whether for the processing
of the drawback claim, a particular shipping bill will be facilitated without intervention
or will be routed to the proper officer (i.e. Superintendent/Appraising Officer
or Assistant/Deputy Commissioner as per the threshold amount specified in Circular
No. 17/2000-Cus dated 29.02.2000) for further action. For shipping bills
routed to the said Customs officers for drawback processing, all necessary checks
shall continue to be undertaken by the Customs officers as before. The extant procedure
for payment of the duty drawback amount into the exporters' account will also
remain unchanged.
4. In this context, Systems Directorate have informed
that certain documents that may be required to accompany the drawback claim in
terms of rule 14 of the Customs and Central Excise Duties Drawback Rules, 2017
can be attached to the shipping bill electronically on eSanchit
with the required e-Sanchit document codes.
5. The second phase of export RMS also envisages post
clearance audit (PCA) of the duty drawback shipping bills. The development of
an electronic module for PCA of such shipping bills is underway in the Systems Directorate.
Till such time the electronic PCA module is implemented, the current instructions
for audit, as stipulated in the Manual for Customs Post Clearance Audit, 2018
shall continue to be followed. ln other words, Customs audit Commissionerates wherever in place, and Customs executive Commissionerates entrusted with audit functions, shall devise
suitable criteria to manually select the aforementioned duty drawback shipping bills
for carrying out the transactional PCA, under the overall guidance and monitoring
of Director General of Audit along with the jurisdictional Chief Commissioner.
A suitable report in the ICES has been put in place by Systems Directorate to
enable the field formations to view the list of shipping bills where claims
have been facilitated.
6. A phased approach is being adopted for extending the
risk-based processing of duty drawback shipping bills. NCTC will monitor and
review the facilitation of duty drawback shipping bills and take required measures
to enhance the facilitation levels in due course. The above measure is expected
to reduce the processing time taken for drawback claims, enable quick disbursal
to exporters and rationalise the Customs’ work load.
7. The contents of this Circular may be given wide
publicity. Any difficulties faced in the implementation of this Circular and
any other concern in the instant matter may please be brought to the notice of
the Board.
F. No.
CBIC-140602/1/2021-O/o Dir(Drawback)-CBEC