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The Board implements standardized examination orders through the Risk Management System across additional assessment groups and National Assessment Centres in a phased schedule. The implementation applies to specific chapters and assessment groups from 20 January 2023 until 31 March 2023. Principal Chief Commissioners, Commissioners, and Director Generals must follow the schedule. Field officers report implementation difficulties to the Board.
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F. No.450/155/2020-Cus. IV(Pt) Government of India Ministry of Finance Department of Revenue (Central Board of Indirect Taxes & Customs)
Room No.227B, North Block, New Delhi, dated 11th January, 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.
Madam/Sir,
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.
| 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 |
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.
Difficulties, if any in the implementation of the above Circular may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Ananth Rathakrishnan) Director to the Government of India Tel: 011-2309 3908 email: dircus@nic.in
