CBIC Launches 1st Phase of Faceless Assessment under Turant Customs
·
Board's
decision to implement the next generation reforms in the Customs clearance
process under the umbrella of Turant Customs with the
objectives of speedy clearance, transparency in decision making, and ease of
doing business
·
Turant
Suvidha Kendra would be a dedicated cell in every
Customs port of import and
will be manned by Custom officers to cater to functions and roles such as:
I. Accept Bond or Bank Guarantee;
II. Carry out any other verifications that may be
referred by Faceless Assessment Groups;
III. Defacing of documents/ permits licences, wherever required;
IV. Debit of documents/ permits/ licences, wherever required; and
V. Other functions determined by Commissioner to
facilitate trade.
[Circular No. 28/2020- Customs Dated 5th June, 2020]
Subject: 1st phase of All India roll-out of Faceless
Assessment - reg.
Kind reference is invited to Circular No.09/2019-Customs,
dated 28th February 2019, which communicated Board's decision to implement the
next generation reforms in the Customs clearance process under the umbrella of Turant Customs with the objectives of speedy clearance,
transparency in decision making, and ease of doing business. Subsequently,
Board rolled out numerous changes to the Customs clearance process, which
combine together support Turant Customs. These
initiatives include the self-registration of goods by importers, automated
clearances of bills of entry, digitisation of customs
documents, paperless clearance, etc. The stage is now set for the roll out of
the most critical reform under the Turant Customs
viz., Faceless Assessment.
2. The first pilot programme of
Faceless Assessment (at times also referred commonly to as anonymised
assessment or virtual assessment) covering articles primarily falling under
Chapter 84 of the Customs Tariff Act, 1975 was begun in Chennai on 14th August,
2019. Similar pilot programmes were subsequently
begun in Customs formations in Delhi, Bengaluru, Gujarat and Visakhapatnam for
articles primarily falling under other varied chapters such as chapters 85, 86
to 92, 39, 50 to 71 and 72 to 83 of the Customs Tariff Act, 1975. Taking into
account the lessons learned from these pilots, a consultation paper was placed
in the public domain on 18th February 2020 for further comments and feedback. A
large number of useful inputs were received in response and these have been
taken on board for revising the process flow and modalities for implementing
Faceless Assessment. Thus, Board is now ready to launch Faceless Assessment pan
India. At the same time, noting that Faceless Assessment is a complete
departure from the existing manner of Customs assessment, there is a need to
introduce the changes in phases which would give the trade and other
stakeholders (including the Customs officers) time to adapt to the changed
scenario without any disruption of work. Thus, Board has decided to begin
Faceless Assessment in phases beginning with Customs stations which already
have the experience of the pilot programmes.
Therefore, the first phase would begin from 8th June 2020 at Bengaluru and
Chennai for items of imports primarily covered by Chapters 84 and 85 of the
Customs Tariff Act, 1975. The phased rollout plan envisages that Faceless
Assessment shall be the norm pan India by 31st December 2020.
3. In order to introduce Phase 1 of Faceless Assessment
at Bengaluru and Chennai from 8th June 2020 for imports primarily made under
Chapters 84 and 85 of the Customs Tariff Act, 1975 at these Customs stations,
Board has issued two notifications, as follows:
I. Notification No.50/2020-Customs (N.T.) dated
05.06.2020 implements Faceless Assessment across different Principal Chief
Commissioner/Chief Commissioner Zones. This notification enables an assessing
officer (proper officer under Sections 17 and 18 of the Customs Act, 1962), who
is physically located in a particular jurisdiction to assess a Bill of Entry
pertaining to imports made at a different Customs station, whenever such a Bill
of Entry has been assigned to him in the Customs Automated system. However, it
is clarified that in the first phase of the roll-out, this notification will be
applied only for inter-linking of Bengaluru and Chennai Customs zones for the
purpose of Faceless Assessment. Thus, w.e.f. 8th
June, 2020 the Customs Automated System will assign the non-facilitated Bills
of Entry filed for imports of articles primarily falling under Chapters 84 and
85 of the Customs Tariff Act, 1975, at any of the Customs stations at Bengaluru
and Chennai to the officers of the concerned Faceless Assessment group on a
first-cum-first basis for assessment. In other words, irrespective of whether
the goods are imported at any Customs station falling under the jurisdiction of
Bengaluru or Chennai Customs Zone, the Bills of Entry pertaining primarily to
the said two chapters will be marked by the Customs Automated System to the
nominated Faceless Assessment group for assessment.
II Notification No.51/2020-Customs (N.T.) dated
05.06.2020 is issued for the purpose of empowering the jurisdictional
Commissioners of Customs (Appeals) at Bengaluru and Chennai to take up appeals
filed in respect of Faceless Assessments pertaining to imports made in their
jurisdictions even though the assessing officer may be located at the other
Customs station. To illustrate, Commissioners of Customs (Appeals) at Bengaluru
would decide appeals filed for imports at Bengaluru though the assessing
officer is located at Chennai. This has been done to ensure the trade is not
put to any hardship and can get their appeals heard locally, as at present.
4. Further, as one of the main objectives of Faceless
Assessment is speedy and uniform assessment practices, in Phase 1 of Faceless
Assessment, Board hereby nominates Principal Commissioner/Commissioner of
Customs, Bengaluru City, Bengaluru, Principal Commissioner/Commissioner of Customs,Airport and Air Cargo Complex, Bengaluru, Principal
Commissioner/Commissioner of Customs (II), Chennai and Principal
Commissioner/Commissioner of Customs (VII), Air Cargo Complex Chennai to act as
nodal Commissioners for the purpose of administratively monitoring the
assessment practice in respect of imported goods which are assigned in the
Customs Automated System to the officers of the Faceless Assessment Groups in
Bengaluru and Chennai, for articles primarily falling under Chapters 84 and 85,
of the Customs Tariff Act, 1975. The said nodal Commissioners would work in a
coordinated manner. This arrangement would pave the path to establish National
Assessment Commissionerates (NACs) with the mandate
to examine the assessment practices of imported articles across Customs
stations and suggest measures to bring about uniformity and enhanced quality of
assessments. The NACs would be put in place as and when Faceless Assessment is
rolled out in phases across the country.
5. The Principal Chief Commissioners/ Chief Commissioners
concerned shall set up dedicated cells called Turant Suvidha Kendras, in every Customs
station manned by custom officers to cater to varied functions and roles which
are clarified in Instruction No.09/2020 dated 05.06.2020. The Turant Suvidha Kendra is for
facilitation of the trade in completing various formalities relating to the
Customs procedures in the new regime of Faceless Assessment. The details of
functions, roles, location and timing of the Turant Suvidha Kendras shall be
intimated by the local Customs administration to all stakeholders.
5.1. Turant Suvidha Kendra would be a dedicated cell in every Customs
port of import and will be manned by Custom officers to cater to functions
and roles such as :^
I. Accept Bond or Bank Guarantee;
II. Carry out any other verifications that may be referred by Faceless
Assessment Groups;
III. Defacing of documents/ permits licences,
wherever required;
IV. Debit of documents/ permits/ licences,
wherever required; and
V. Other functions determined by Commissioner to facilitate trade.
6. Principal Chief Commissioner of Customs, Chennai and
Chief Commissioner of Customs, Bengaluru are requested to issue Public Notices
and guide the trade suitably to ensure the smooth roll out of Phase 1 of
Faceless Assessment. In this regard reference may also be made to the detailed
instructions issued vide Board's Instruction
No.09/2020 Customs dated 05.06.2020.
7. Any difficulties, in this regard, may please be
brought to notice of Board.
F. No.450/26/2019-Cus IV(Pt)