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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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