MANU/CUST/0082/2023

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Instruction No. : 27/2023-Customs

Date : 06.09.2023

Notification/ Circulars Referred : No. 02/ 2021-Customs dated 16.02.2021 MANU/CUST/0027/2021

Citing Reference:
No. 02/ 2021-Customs dated 16.02.2021 MANU/CUST/0027/2021  Referred

To,

All the Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All the Principal Chief Commissioners/ Chief Commissioners of CGST and Customs,
The Principal Director General, Directorate General of Systems & Data Management,
The Principal Director General, Directorate General of Revenue Intelligence,
The Director General, Directorate General of Analytics & Risk Management,
The Director General, Directorate General of Audit,
The Commissioner, Public Accounts Committee (PAC),
The Commissioner, Directorate of Data Management,
The Webmaster, CBIC.

Madam/Sir,

Streamlining of Customs Post Clearance Audit (PCA) Work-Instructions

1. The undersigned is directed to draw your kind attention to the Instruction No. 02/ 2021-Customs dated 16.02.2021 regarding Customs Post Clearance Audit (PCA).

2. A Meeting to review the performance of Customs PCA was taken by the Chairman, CBIC on 10.03.2023 and based on the decisions taken during the Meeting, Board has decided to make following amendments to the Instruction No. 02/ 2021-Customs dated 16.02.2021:

(i) Para 3.2.1. to be substituted with the following Para:-

"3.2.1. The Scope and Coverage.

The entire lot of IECs should be taken up for selecting entities for Premised Based Audit (PBA) as per risk-parameters to be decided by the National Customs Targeting Centre (NCTC), Mumbai in consultation with the committee formed as per Para 3.2.2 of these instructions. The risk parameters will be dynamic in nature and would keep on evolving as per feedback received and additional information available. The number of entities to be selected for audit during a financial year is to be calculated as per the capacity to conduct audits as informed by the Audit Commissionerates and finally decided by the committee."

(ii) Para 3.2.2. to be substituted with the following Para:-

"3.2.2. Selection of Premises.'

The DG Audit shall prepare the list of auditees for PBA in consultation with the DGARM. For this pu........