The Central Government has decided to constitute two new Directorates, namely,

1. The Directorate of International Customs (DIC) &

2. The Directorate General of Analytics and Risk Management (DGARM), e.f 1st July 2017

The Directorate of International Customs (DIC) – In Brief

  • Headed by – Principal Commissioner
  • Head Quarters – New Delhi
  • Attached & Reporting To– Central Board of Excise & Customs (CBEC) or Central Board of Customs & Indirect Taxes (CBIC) / Member (Customs)
  • Deals with – Customs / IGST/ Tariff Matters

Functions – In Brief  

  • International Cooperation, foreign delegation & visit abroad –
    • Bilateral Customs Cooperation
    • Multilateral Customs Cooperation
    • Free Trade Agreements
    • Protocol Division
  • Authorized Economic Operator Programme
    • Processing & approval of AEO certification
    • Assisting in Issuance of Circulars relating to AEO
    • Coordinating in addressing issues relating to AEO
  • Data Exchange under Mutual Recognition Agreements, etc.
  • Secretarial Assistance to National Committee on Trade facilitation –
    • Monitoring the TFA & Inter-ministerial Coordination
    • Conducting meetings of Screening Committee & NCTF
    • Interaction with Trade Bodies
  • Policy support relating to –
    • Customs Tariff & & any Legislative work
    • Examination of inputs & study of classification of items
  • Advice on Anti-dumping duty & other Non-Tariff barriers
  • Issues relating to computation of IGST on Imports
  • Assist the CBEC / CBIC

The Directorate General of Analytics and Risk Management (DGARM) – In Brief

  • Headed by Director General & assisted by Principal ADG
  • Head Quarters – New Delhi
  • An Apex body of Central Board of Excise & Customs (CBEC) or Central Board of Customs & Indirect Taxes (CBIC)
  • Attached & Reporting To– Central Board of Excise & Customs (CBEC) or Central Board of Customs & Indirect Taxes (CBIC) / Member (Investigation)
  • Deals with – Customs / Central Excise & GST
  • Coordination with –
  • Director General of Systems & Data Management
  • Director General of Revenue Intelligence
  • Director General of Audit
  • Director General of Valuation

Specific Roles & Responsibilities

  • Utilize internal & external sources for detailed data mining
  • To generate outputs for focused & targeted action
  • In conjunction with DG Systems, evaluate & interpret data for effective revenue generation & policy formulation

Verticals under DGARM

The Directorate General of Analytics & Risk Management (DGARM) will have the following verticals:

1. Business Intelligence & Analytics (Headed by ADG @ New Delhi)

2. Risk Management Center for GST & Targeted Enforcement ( Headed by ADG @ New Delhi)

3. Risk Management Center for Customs ( Headed by Principal ADG @ Mumbai)

4. National Targeting Center ( Headed by ADG @ Mumbai)

Functions – In Brief

1. Business Intelligence & Analytics (CBIA)

  • Responsible for identification of different information requirement of CBEC / CBIC
  • Nodal Agency for identifying sources of data to strength Analytics @ CBEC / CBIC
  • Responsible for providing analytical input to support targeting and risk management functions of National Training Centre, Risk Management Center for GST & Targeted Enforcement , Risk Management Center for Customs
  • To incorporate advancement in the area of Analytics

2. Risk Management Center for GST

  • To develop appropriate risk management development tools & techniques
  • To institutionalize mechanism to collect necessary inputs& share the outcome for risk based identification for scrutiny/ audit & enforcement functions

3. Risk Management Center for Customs

  • Responsible for application of nationally coordinated approach to Risk Analysis, Assessment & Risky cargo crossing the borders through sea, air & land
  • Overall responsibility of management of the Risk Management System
  • Identify, develop & maintain risk parameters in relating to trade commodities & all stakeholders in global supply chain

4. National Targeting Center

  • Responsible for application of nationally coordinated approach to Risk Analysis, Assessment & Risky goods & passengers crossing the borders of the country
  • 24 X 7 Operational Risk Interdiction supports to CBEC / CBIC

Source:

Title Notification No. Date
GST: Creation of Directorate of international Customs –reg. F. No. A-1101312012017-Ad.1V 11/07/2017
GST: Creation of DGARM- Charter of functions – regarding F. No. A-11013/19/2017-Ad.IV 11/07/2017

The Author is a budding tax law professional & may be reached @ shreetaxchambers@bsnl.in

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