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Untitled Document

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NEW DELHI

CIRCULAR NO

02/2023-Customs, Dated: January 11, 2023

To,

All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) / Customs & Central Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Director Generals/ Director Generals under CBIC.

Subject: Faceless Assessment - Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS - reg.

Reference is invited to Board's Circular no. 16/2022-Customs dated 29.08.2022 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 03.11.2022, SEO was extended to goods covered under Assessment Group 5.

2. 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

4. 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.

5. Difficulties, if any in the implementation of the above Circular may be brought to the notice of the Board.

6. Hindi version follows.

[F.No.450/155/2020-Cus. IV(Pt)]

(Ananth Rathakrishnan)
Director to the Government of India

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