News Flash
  • List of Officers whose representations have been received online till 15.02.2019 (17:30 Hrs) in DGHRD (HRM-II) w.r.t. AGT-2019 Circular Click here
  • Guidelines for Computer based Examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 (as amended)Click here
  • During the planned Disaster Recovery Drill, Customs document filing, processing, e-payment and enquiry services will not be available from 1800 Hours on 15.02.2019 to 1000 Hours on 16.02.2019 & from 1800 Hours on 16.02.2019 to 1200 Hours on 17.02.2019. All stakeholders are advised to schedule their activities accordingly.
  • Calling Nomination for IMF's SARTTAC Training on Organizational Structure and Management Course (SA 19.21, OSM) to be held at SARTTAC, New Delhi on 04-08 March, 2019 - click here
  • Scheme for grant of cash Award to Meritorious children of Departmental officers/staff for their performance in the 10th/12th standard Board Examination held in March/April, 2016,2017 & 2018- For Details - click here
  • Computer based examination under regulation 6 of the customs brokers licensing regulations, 2018 (as amended)- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Updated version of GST Concept and Status and PPT on GST - An Update as on 01/02/2019 have been uploaded.
  • Notification to extend the due date for furnishing of FORM GSTR–7 for the month of January, 2019 till 28.02.2019 issued.
  • Annual General Transfer 2019.- click here
  • The schedule for the All India workshop to be organised by NACIN, ZC Hyderabad on Sensitizing customs Officers on Human Trafficking on 19.02.2019.- click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • An Update as on 01/02/2019 have been uploaded Updated version of GST Concept and Status & PPT on GST
  • Corrigendum to Office Order 2/2018-JC dated 21/2/2018- click here
  • 18th Post Graduate Programme in Public Policy and Management (PGPPM) during 2019-20 at the Centre for Public Policy, Indian Institute of Management, Bangalore.- click here
  • 11th One-year Diploma Programme in Public Policy and Sustainable Development (PP & SD) at the TERI School of Advance Studies, New Delhi - click here
  • CGST Rules, 2017 as amended up to 01.02.2019 have been uploaded
  • Corringendum dated 05.02.2019 ( English and Hindi) to Notification No. 3 /2019 - Central tax dated 29th January, 2019 issued
  • Corringendum dated 05.02.2019 (Hindi only) to Notification No. 2/2019 - Central tax dated 29th January, 2019 issued
  • 13th Post Graduate Diploma Programme in Public Policy and Management (PGD-PPM) during 2019-20 at the Management Development Institute, Gurugram -reg- click here
  • Buyback of old & used equipment provided by DG Systems - click here
  • Removal of Difficulties Order to extend the due date for furnishing of FORM GSTR–8 for the months of October, 2018 to December, 2018 till 07.02.2019
  • Removal of Difficulties Order in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.
  • All India Workshop to be Organised by NACEN Hyderabad on "Sensitizing Customs Officers on Human Trafficking"-Reg.-click here
  • Five-Days' / Two-Days' Training Workshop on "Data Analytics" for Group 'A' Officers of CBIC during 25th February to 01st March 2019 at NACIN, Faridabad. -click here
  • Circulars making amendments to the Circulars issued earlier under the CGST Act, 2017 and the IGST Act, 2017 (consequent to coming into force amendments in the CGST Act, 2017 w.e.f. 01.02.2019) respectively issued.
  • Notifications to extend the due date for furnishing of FORM GSTR–7 for the months of October, 2018 to December, 2018 till 28.02.2019.
  • Order to extend the time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases till 31.03.2019.
  • Two day All India Training for Trainers (ToT) programme on Authorised Economic Operators to be held on 18.02.2019 & 19.02.2019 Click Here
  • Details of Prospective Trainings by NACIN and its ZTIs & RTIs in Febuary, 2019 - Click Here
  • Notifications to bring into force provisions of the CGST (Amendment) Act, 2018, the IGST (Amendment) Act, 2018 with effect from 01.02.2019; and the consequential amendments in earlier notifications (with effect from 01.02.2019) issued.
  • Reversion/Diversion of the posts of Principal Chief Commissioner/Chief Commissioner of CBIC for drawal of salary - Click Here
  • One-Day Training on "Organisation for the Prohibition of Chemical Weapons (OPCW) and Chemical Weapons Convention (CWC)" for Group 'A' Officers upto the level of Addl. Commissioner and Appraisers & Superintendents (posted in Customs formations) of CBIC on 15th February, 2019 at NACIN, Faridabad - click here
  • Presidential Awards for Exceptionally Meritorious Service rendered at the Risk of Life and Specially Distinguished Record of Service - click here
  • WCO Certificate of Merit Award, 2019 : List of Awardees - click here
  • Nomination For One-Day Workshop on "Official Usages of Rajbhasha Hindi" For Group 'A' officers of CBIC on 28th January, 2019 at NACIN, Faridabad. - click here
  • Revised sanctioned strength of Superintendent and Inspector in Ahmedabad and Vadodara Zones - click here
  • Notifications seeking to amend notification No. 48/2017 (to amend the meaning of Advance Authorisation in the Explanation
  • DO Letter on Two Swachhta Projects - click here
  • DGHRD-CBIC website has moved from www.dghrdcbec.gov.in to www.dghrdcbic.gov.in.
View all

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.