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Appraisement in action

After the final check list is printed, the Bill of Entry is automatically generated by the Indian Customs EDI System (ICES) and gets queued into the concerned Appraiser's screen. The entire Customs processing is done on the ICES screen of the Appraising Groups. The ICES automatically calculates the duty payable on the items as per the declared classification. The concerned Appraiser approves it after checking the value of like or similar goods imported from other ports from his NIDB database.

In case more information is required to ascertain the correctness of the declared classification or valuation, the appraiser may request filing of additional documentation and would record a query in the system for the importer.  The query can be printed at service centre and the importer replies through service centre. If you would like to know about the status of your document on a real-time basis, the facility of tele-enquiry about status of your document is available at the ICD. You can dial in the numbers available on the tele-enquiry page and obtain the precise status of processing stage or the query, if any, that has been raised by the Appraising Group. At ICD, we closely monitor the processing status of each document and ensure that more than 95 percent of the documents are processed and cleared within 24 hours.

If the appraiser is not able to make assessment on the basis of information/documents submitted and deems that inspection is necessary, 'first check procedure' is followed. The goods are examined in the shed first and then the goods are assessed on the basis of the shed's report.The shed appraiser / superintendent examines the goods as per the examination order and records his findings. samples as drawn in case it is required. The goods are then assessed to duty by appraiser. The importer himself may request 'first check procedure' at the data entry stage, along with the reasons for seeking first appraisement, if he is unable to provide all the required details regarding description / value of goods.

          Provisional assessment can be done under Section 18 of Customs Act, 1962 in following cases (a) when Customs Officer is satisfied that importer or exporter is unable to produce document or furnish information required for assessment (b) it is deemed necessary to carry out chemical or other tests of goods (c) when importer/exporter has produced all documents, but Customs Officer still deems it necessary to make further enquiry. In such cases, assessment is done on provisional basis. The importer/exporter has to furnish guarantee/security as required by Customs Officer for payment of difference if any. Goods can be cleared after payment of duty provisionally assessed and after providing the security. After final assessment, difference is paid by importer or refunded to him as the case may be. If the imported goods were warehoused after provisional assessment, the Customs Officer may require importer to execute a bond called as 'PD Bond' (Provisional Duty Bond) for twice the difference in duty. The bond is with security or surety. Bank guarantee can also be given as a security.    

After approval of the assessment made by the system, the appraiser forwards it to the Deputy Commissioner for further approval. Thereafter, the BE can be printed from the service centre and you can pay the duty at the PNB Extension Counter at the ICD. Regular importers and Custom House Agents keep current account with Customs department. The duty can be debited to such current account, or it can be paid in cash/DD through TR-6 challan generated at the time of printout in the PNB Extension Counter at ICD.

 If goods are to be removed to a warehouse, duty payment is not required. The goods can be taken to a warehouse under bond, without payment of duty. However, if goods are to be removed for home consumption, payment of customs duty is required. The duty should be paid within two working days (i.e. within two days excluding holidays) after the ‘Bill of Entry’ printout is obtained from the service center. If duty is not paid within 2 working days , interest as notified by Central Government under Section 47(2) of Customs Act, 1962 is payable.

The Final Bill of Entry is printed only after ‘Out of Charge’ order is given by examination shed.