Laws and sections by number or title, due dates, pages, and updates.
The Central Board of Indirect Taxes and Customs requires customs officers to use ICETAB mobile tablet devices for import cargo examination and report submission. This change applies to all Principal Chief Commissioners, Chief Commissioners, Commissioners, and Directors General under the Board. Officers must view instructions, capture four images of the examined cargo, and upload the examination report immediately through the ICETAB without paper documents. In exigencies where officers cannot use the device, they must obtain prior permission from the concerned Assistant Commissioner.
What you must do
Key dates
Who is affected
Thresholds
Exceptions
Ask about this circular
F.No.450/128/2024-Cus IV Government of India Ministry of Finance, Department of Revenue (Central Board of Indirect Taxes & Customs)
Room No. 229A, North Block, New Delhi, dated the $20^{\text{th}}$ August, 2024
To,
All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive)/ Customs & Central Tax), All Principal Commissioners/ Commissioners (Customs/ Customs (Preventive), All Principal Director General/ Director General under CBIC
Subject: Use of ICETABs for efficient examination and clearance process - reg.
Madam/ Sir,
Sustained efforts by CBIC in simplifying trade procedures, enhancing transparency, and adopting best practices have enabled it to achieve steady improvements across various trade facilitation indicators, as reflected in the Global Survey on Digital and Sustainable Trade Facilitation conducted by the UNESCAP 2023. As per the Global Report 2023, India’s overall trade facilitation implementation score has improved from 78.49 per cent in 2019 to 93.55 per cent in 2023. CBIC has also released a Customs Ease of Doing Business Compendium 2024 which details recent trade facilitation initiatives of CBIC. Copy of compendium is available at https://www.cbic.gov.in/entities/cbic-content-mst/NTE2.
Customs cargo clearance is based on Risk Management System where on the basis of risk associated, few consignments are intervened for assessment and examination. After assessment procedure is complete, the assessed copy of Bill of Entry is electronically made available to importer/ Customs Broker for duty payment and prepare the cargo ready for examination by Customs officer. In absence of holistic mobility coverage, Examining officers were relying on printed copy of assessed BE for examination as it contains Examination Order and other instructions. With this launch of new version of ICETAB from 23.08.2024, the examination order will be seamlessly available to Examining officer on ICETAB. Accordingly, there will be no requirement for any paper documents for the purpose of carrying out examination.
Examining officer, on the basis of instructions already made available through ICETAB, will have to take and upload four images of the cargo being examined. The images should cover key aspects of examination. These images will also be integrated in e-Sanchit repository for subsequent viewing. The examining officers should also upload the examination report immediately using the ICETAB.
A detailed advisory for the use of ICETABs will be issued by DG Systems. In cases of exigencies where the report cannot be given using ICETAB, prior permission of concerned Assistant Commissioner is required and same may be recorded in the examination report as well. The Pr. Commissioner of Customs/ Commissioner of Customs having jurisdiction over the import shed, on weekly basis, review the use of ICETABs and resolve any technical difficulty immediately in consultation with DG Systems. The Commissioner of Customs shall ensure network connectivity for efficient functioning of ICETABs.
This Circular may be given wide publicity by issue of suitable Trade Notice/Public Notice. All Stakeholders under your jurisdiction may be instructed suitably and officers may also be sensitized of these changes. Any difficulty faced by stakeholders may be brought to notice of the Board.
Hindi Version follows.
Yours faithfully,
Sanjeet Kumar
(Sanjeet Kumar) Under Secretary to Government of India