On-site Post Clearance Audit at the Premises of
Importers and Exporters Regulations, 2011
[Notification No.72/2011-Customs (N.T.),dated
4th
October, 2011]
G.S.R.--(E). - In exercise of the powers conferred by clause (d) of section 157, read with clause
(ii) of sub-section (2) of section 158, of the Customs Act, 1962 (52 of 1962),
the Central Board of Excise and Customs hereby makes the following regulations,
namely:-
1. Short title
and commencement.-
(1) These regulations may be called the ‘On-site
Post Clearance Audit at the Premises of Importers and Exporters Regulations,
2011’.
(2) They shall come into force on the date of
their publication in the Official Gazette.
2. Definitions.- In these
regulations, unless the context otherwise requires,-
(a) ‘audit’ means examination of bills of
entry, shipping bills, invoices, packing lists, import licences, books of
account, and other records of transaction relating to imported and export
goods, and may include inspection of goods at the premises, if available and where
necessary, drawl of samples;
(b) ‘books
of account’ includes ledgers, day-books, cash books, account-books and
other accounts whether kept in the written or printed form and data stored on a
floppy, disc, tape or any other form in electro-magnetic data storage device;
(c) ‘premises’
includes the place at which imported or export goods and connected books of
account, records of transaction and other documents are ordinarily kept by an
importer or exporter, as the case may be, and his registered office or the
premises indicated in his Importer Exporter Code (IEC) issued by the Ministry
of Commerce and Industry and the places wherever the imported or export goods,
as the case may be, are ordinarily kept;
(d)
words and expressions
used and not defined herein but defined in the Customs Act, 1962 shall have the
same meaning respectively, assigned to them in the said Act.
3. Importers
and exporters to make available relevant documents.-
(1) The importer or exporter, as the case may be,
shall make available in a timely manner the books of account, records of
transaction and other relevant documents maintained by him for a period of five
years from the date of import or export, as the case may be, relating to imported
or export goods, as the case may be, as required by the proper officer.
(2) The importer or exporter, as the case may be,
shall provide true and correct information to the proper officer.
(3) The importer or exporter, as the case may be,
shall render assistance to the proper officer in the discharge of his official
duty and shall in no case refuse or obstruct the proper officer in discharge of
official duty.
4. Manner of conducting audit.-
(1) The proper officer
shall give not less than fifteen days advance notice to the importer or
exporter, as the case may be, to conduct audit.
(2) The proper officer shall, where considered
necessary,
(i) obtain
from the importer or exporter, as the case may be, prior information relating
to imported or export goods, as the case may be, before conducting audit;
(ii) visit the premises to gather relevant information relating
to imported or export goods, as the case may be.
(3) The proper
officer shall conduct the audit in the premises of the importer or exporter, as
the case may be.
(4) The proper officer shall inform the importer
or exporter, as the case may be, of the objections, if any, before preparing
the draft audit report to provide him an opportunity to offer clarifications
with supporting documents.
(5) Where the importer or exporter as the case may
be, is in agreement with the audit findings, in part or in full, he may make
voluntary payments of duty due, if any, and the proper officer shall record the
same in the audit report.
(6)
The proper officer may, where necessary,
inspect the imported or export goods, where such goods are available during the
course of audit.
(7)
The proper officer may take samples of
imported or export goods in the presence of the importer or exporter as the
case may be and copy of relevant documents to verify the correctness of
assessment of duty.
5. Penalty.- Any
importer or exporter, who contravenes any provision of these regulations or
abets such contravention or fails to comply with any provision of these
regulations with which it was his duty to comply, shall be liable to a penalty
which may extend to fifty thousand rupees.
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