The CBIC issued Circular No. 02/2023-Customs dated January 11, 2023 regarding the Faceless Assessment for Standard Examination Orders via Risk Management System (“RMS”) and the Phased Implementation of Standardized Examination Orders via RMS.
Reference is invited to Board’s Circular no. 16/2022-Customs dated August 29, 2022 relating to phases in the Phase 1 implementation of the Standard Examination Orders (SEO) for goods covered under Assessment Group 4. The Phase 1 refers to cases of risk-based selection for examination after assessment (second check examination). Subsequently, vide the Circular No. 23/2022-Customs dated November 03, 2022, SEO was extended to goods covered under Assessment Group 5.
Considering the on track implementation and feedback from the National Customs Targeting Centre (NCTC) in above assessment groups, the Board has decided to implement SEOs through the Risk Management System across other assessment groups, National Assessment Centre (NAC) wise, as per the following schedule –
|
Sr. |
NAC | Assmt. Group | Chapters | Implement from date |
| 1. | Electrical Machineries | 5A, 5C,5M | 85 |
20.01.2023 |
|
2. |
Textile products | 3, 3A | 50 to 71 | 01.02.2023 |
| 3. | Misc. products/Project Imports | 6 | 93 to 98 |
06.02.2023 |
|
4. |
Automobiles and instruments | 5V,5S,5F,5I | 86 to 92 | 24.02.2023 |
| 5. | Chemicals 3 | 2H, 2I, 2J, 2K | 40 to 49 |
01.03.2023 |
|
6. |
Chemicals 2 | 2G | 39 | 09.03.2023 |
| 7. | Chemicals 1 | 2, 2A, 2B, 2C, 2D, 2E and 2F | 28 to 38 |
16.03.2023 |
|
8. |
Mineral Products | 1A | 27 | 23.03.2023 |
| 9. | Primary Products | 1, 1B | 01 to 26 |
31.03.2023 |
Accordingly, the cited previous Circular shall stand modified. With the above coverage across assessment groups as above, the relevant aspects of examination orders across FAGs shall stand harmonized.
The Circular can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1003142/ENG/Circulars