MM TAX CLUB

ind reference is invited to Board’s Circulars 09/2015-Cus  dated  31.03.2015,  03/2016-Cus dated 03.02.2016 and 10/2016-Cus dated 15.03.2016, regarding the Indian Customs' Single Window. In brief, vide the above referred Circulars –

(a)six  Partner  Government  Agencies  (PGAs)  were  brought  on  board  the Single  Window Interface for Facilitating Trade (SWIFT). This platform enabled importers to lodge their clearance documents online through ICEGATE at a single point, facilitated risk-based inspection and an Online  NoC  from  the  PGAs  could  be  obtained,  without  the  trader  having  to  approach  these agencies.

 (b)these agencies were Food Safety and Standards Authority of India (FSSAI), Plant Quarantine (PQ), Animal Quarantine and Certification Services (AQCS), Central  Drugs  Standards  Control Organization (CDSCO), Wildlife Crime Control Bureau (WCCB), and a lab module for the Textile Committee (TC) to provide its NOC for live consignments

.2.Under SWIFT, the FSSAI and PQ are connected through online message exchange with their own systems, while the remaining four PGAs use ICES for providing online NoC. Further, vide Circular No. 01/2017-Cus dated 04.01.2017, the facility for automatic routing ofBills of Entry (BOEs) of WCCB for NoC in exports in SWIFT was introduced.

3.Further,  the  facility  of  eSANCHIT,  was  enabled  for  the  importers/exporters  to  upload  all Licenses, Permits , Controls and Orders( LPCOs) issued by the PGAs and other documents on

ICEGATE, via Circular no. 40/2017-Cus dated 13.10.2017 and extended to exports across the country,  vide  Circular  No  43/2018-Cus  dated  08.11.2018.  The  facility  of  eSANCHIT  was leveraged  for  uploading  of  authorisations  and  LPCOs  issued  by  PGAs  in  PDF  format,  thus dispensing  with  the  requirement  of  importers  and  exporters  to  separately  upload  these documents,  in  phases  vide  Circular  nos.  44/2018-Cus  dated  13.11.2018,  13/2019-Cus  dated 03.06.2019, 19/2019-Cus dated 16.07.2019, 03/2020-Cus dated 15.01.2020, 11/2020-cus dated 10.02.2020 and 24/2020-Cus dated 14.05.2020

4.To  enhance  transparency  and  better  informed  compliance,  the  Compliance  Information Portal (https://cip.icegate.gov.in/CIP/#/home) was launched on 04.08.2021 on a single platform to provide all necessary information related to Customs laws, procedures along with applicable duties  and  taxes  on  each  Customs  Tariff  Item,  as  also  the  information  about  necessary permissions to be obtained from any PGA for import or export of goods

5.1 To further enhance SWIFT, the Digital Import Clearance Systemof AQCS-ICS has been developed  by  AQCS  for  purposes  of  improved  functioning.  This  would  enable  migrating  from Online NoC through ICES to online message exchange mode, similar to that of FSSAI and PQMS. The AQCS-ICS shall be introduced from 01.12.2022. Forthis, thefollowing changes will be made in the Customs System:

5.2Integrated Declaration:

To  enhance  the  ambit  of  paperless  processing  and  to  facilitate  risk-based  inspection, changes in the Integrated Declaration as follows:

a.The importer must upload the Veterinary Health Certificateissued by the exporting country with  Document  Code  853AQ1  for  the  concerned  Customs  Tariff  Items  (  CTIs)  listed  in Annexure A (Sl.No 1) of this Circular.

b.The  importer  must  upload  the Laboratory  reports/certificate  of  analysis  (COA)with Document Code 001AQ1, for the concerned CTIs listed in Annexure A (Sl.No 2) of this circular

c.The  Importer  must  quote  the  IRN  generated  in  eSanchit  pertaining  to  Sanitary  Import Permit with document Code 911DF1, issued and uploadedby AQCS, for the concerned CTIs listed in Annexure A(Sl.No3) of this Circular to obtain the NoC.

d.The  importer must  give  the  following  declaration under  Statement  Code AQ002  at  item level for the CTIs listed in Annexure Bof this Circular: “I certify that the invoice issued by Authorised officer of Manufacturer in the exporting country contains a declaration that the product has undergone the irreversible process of tanning in terms of O.M vide F.No. L-110110/17/2017-Trade-Part(1) (E-15243) dated 17.12.2021.”

”5.3Risk-based Inspection:

Based on the above additional data being received through integrated declaration, risk-based selectivity criteria shall be introduced in stages for CTIs requiring NoC from AQCS along with the integration of AQCS-ICS with ICEGATE.

Page 3of 55.4Post Filing requirements for NoC by AQCS:

            All documents required to be submitted to AQCS to obtain NoC, will normally be uploaded during Integrated Declaration. Under circumstances where additional documents are required by AQCS from the importer post-filing, the importer may submit the same by logging in via  ICEGATE.  Till  the  time  that  the  integration  of  AQCS-ICS  with  ICEGATE  is  complete,  the importer may log in to the AQCS-ICS portal to submit the additional documents.

5.5Electronic transmission of NoC toCustoms:The  Online  NoC  will  be  automatically  transmitted  to  ICEGATE,  and  importers  will  also have complete visibility as soon as it is issued (or rejected) by PGA officers. Any further queries by PGA officers as well as real time tracking of the status of processing of applications can be accessed through ICEGATE portal and as well as the AQCS-ICS Portal.

6.With  the  introduction  of  AQCS-ICS,  there  is  no  change  in  the  role  or  functioning  of Customs officers. The Customs officers would be able to accessthe details of the BOEs referred by  ICES  to  AQCS-ICS.  The  electronically  received  Release  Order  (RO)  regarding  the  BOEs referred  to  AQCS-ICS  shall  be  accepted  by  the  Customs.  The  documents  referred  before  the implementation of this Circular will continue to be processed in ICES.

7.Suitable Public Notices may please be issued to guide the trade/industry

. 8.Any difficulties in this regard may be brought to the notice of the Board at the earliest.

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