First time importers, verification of documents - Customs - PUBLIC NOTICE No.:- 29/2019

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORTS) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT. NEW DELHI-110037 C. No. VIII(12) Import/Tech./P. N/14/2016-17/Pt. II/10515-33 Dated: 26.11.2019 PUBLIC NOTICE No.:- 29/2019 Subject: First time importers, verification of documents- regarding. Attention of all the Importers, Customs Brokers and member of the Trade is invited regarding submission of KYC documents and procedure to be followed in case of first time importers and verification of genuineness of the importers, who are importing goods for first time through ACC, Import Commissionerate. 2. Representations have been received from first time importers/other stakeholders highlighting problems being faced during verification of documents by Customs. It has been represented that number of documents are being asked from them, which adds to the transaction cost and is also leading to increase in dwell time. 3. With the objective to promote ease of doing business, reducing use of paper, to make import easier and hassle free and also to facilitate easy access of database of first-time importers, procedure for KYC verification of first-time importers would be as under: (i) A KYC cell has been established at ACC Import, Commissionerate, New Customs House, New Delhi headed by Deputy/ Assistant Commissioner for verification of KYC details of first-time importers. (ii) All such first time importers or their Customs Brokers shall (in addition to copy of IEC Certificate issued by DGFT), submit only document as mentioned in category-I and only one document from category-Il below to the KYC cell. CATEGORY -I (i) In case of Proprietorship Firm: Copy of Aadhaar or Passport of the Proprietor; (ii) In case of Partnership Firm: Copy of Aadhaar or Passport of all the Partners and copy of Partnership Deed [A partnership deed, also known as a partnership agreement; is a document that outlines in detail the rights and responsibilities of all partners to a business operation]; (iii) In case of Limited Liability Partnership: Copy of Aadhaar or Passport of the designated partners + Certificate of Registration issued by Registrar of Companies + LLP Agreement (Charter denotes its scope of operation); (iv) In case of Company: Copy of Aadhaar or Passport of the present Managing Director / any other Director + Certificate of Registration issued by Registrar of Companies + Memorandum and Articles of Association (Charter of the Company which defines its scope of operation). CATEGORY-II (i) A copy of Income Tax Return/ VAT or Sales Tax Return/GST Return filed for the previous/current year/ month, as the case may be; or (ii) Certificate from the Bank, with whom the bank account is being maintained for the purpose of remittance of foreign exchange to the effect that account is being maintained satisfactorily. 4. Further, if an importer has imported from any other Customs House and submits proof of past import made, then, normally, fresh set of documents would not be insisted upon, except for random verification, wherever necessary. 5. It is expected from Customs Brokers that they discharge their obligations as per Regulation 11 of Customs Broker Licensing Regulations, 2013 (relevant text reproduced below for reference) in proper form and manner and exercise all due diligence. 11. Obligations of Customs Broker. A Customs Broker shall - (n) verify antecedent, correctness of Importer Exporter Code {IEC} number, identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; and (o) inform any change of postal address, telephone number, e-mail etc. to the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be within one month of such change. 6. The procedure for KYC verification of first-time importer would be as under:- (i) The first time Importer can submit the required documents to email id [email protected] or to KYC Cell at ACC Import, Commissionerate, New Customs House, New Delhi in person under dated acknowledgment. (ii) The KYC Cell will open a separate file for each such first time importer, and File No. should be mentioned in the Departmental Comment column of Bill of Entry. (iii) The Deputy/ Assistant Commissioner of Customs, KYC Cell will send a list of above-mentioned importers on a fortnightly basis to the EDI Cell of ACC, Import, Commissionerate for uploading the same on the Zonal website in the following format: - LIST OF IMPORTERS WHO HAVE SUBMITTED KYC DOCUMENTS FROM 01.12.2019 TO .. S.NO. FILE NO. NAME OF IMPORTER GSTIN IEC NO. (iv) The KYC Cell should get, the details submitted by such first-time importer, verified with the help of SIIB. (v) ADC/JC in charge of SIIB shall ensure that physical verification of the address declared in the IEC is completed at the earliest in at least 10% of the cases. (vi) For verification of out station addresses, Customs formation nearest to that address may be requested to verify the address of such first-time importer. (vii) Officer responsible to complete verification of aforesaid KYC documents in SIIB should also make telephonic call to the concerned Bank Branch as mentioned in the IEC details (obtained from DGFT site) or in the copy of bank statement submitted by importer to verify the genuineness of the Bank account against that IEC. (viii) It will be the responsibility of SIIB to complete the verification process within a reasonable time limit and inform the results to the KYC Cell on a monthly basis. (ix) WYC Celi will then create a unique digital id of the said first-time Importer in the format ACCIOOOX and should maintain details of all such first-time importers in a register, including details of verification results received from SIIB. This register should be put up before ADC /JC in charge of KYC cell on a monthly basis. In case of any adverse report indicating mis- declaration, matter should be immediately reported to ADC/JC (SIIB) to initiate preventive measures including putting a suitable alert against such IEC in ICES. Further, a suitable remark should be inserted in the database hosted on Zonal website against such importer. 7. Action to be taken in terms of decisions taken in this Public Notice should be considered as Standing Order for the purpose of officers and staff. 8. This Public Notice will be effective from 01.12.2019. 9. Difficulty, if any, may be brought to the notice of Deputy / Assistant Commissioner, ACC Import, New Customs House, New Delhi in charge of KYC Cell through email (email address: [email protected]). (UPENDER GUPTA) Principal Commissioner of Customs ACC-Imports