Instruction No. 12/2024-Customs, issued by the Central Board of Indirect Taxes and Customs (CBIC), addresses the review of G-Card holder requirements at Customs stations and the conduct of G-Card examinations. This article examines the details of this instruction and its implications on Customs procedures.
Regulation 13 of CBLR, 2018 outlines the engagement or employment of persons by Customs Brokers at Customs stations. Sub-regulation 5 mandates that employed individuals must pass an examination conducted by the Deputy/Assistant Commissioner of Customs and obtain an identity card (Form-G or Form-H) for a specified duration.
Field formations and stakeholders have requested clarity on the periodicity of G-Card examinations to ensure uniformity across Customs stations. As a result, it has been decided that Principal Chief Commissioners or Chief Commissioners of Customs will conduct annual reviews of G-Card holder requirements at each Customs station in Customs Clearance Facilitation Committee (CCFC) meetings. The outcomes of these reviews will also be discussed in Customs Consultative Group (CCG) meetings to facilitate effective planning for G-Card examinations and ensure the availability of trained manpower for efficient clearance of EXIM consignments.
F.No.520/12/2022-Cus-VI
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Room No.252A, North Block, New Delhi
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Instruction No. 12/2024-Customs Dated: 01-05-2024
To,
All Principal Chief Commissioners/ Chief Commissioners of (Customs / Customs
(Preventive)/ Customs and Central Taxes),
All Principal Commissioners/ Commissioners of Customs / Customs (Preventive),
All Principal Director Generals/ Director Generals under CBIC.
Subject: Instruction on review of requirement of G-Card holders at a Customs Station and conduct of G-Card examination in terms of Regulation 13 of CBLR, 2018-reg.
Madam/Sir,
Kind attention is invited to Regulation 13 of CBLR, 2018 that provides for engagement or employment of any number of persons by a Customs Broker at a Customs station having regard to the volume of business transacted by him. Further, sub-regulation 5 of Regulation 13 of CBLR, 2018 provides that such employed person shall within four attempts pass an examination conducted by the Deputy/Assistant commissioner of Customs and on passing the said examination be issued an identity card in Form-G or in Form H otherwise for five years as provided under Regulation 13(9) of CBLR, 2018.
2. References have been received from field formations and stakeholders requesting to prescribe periodicity of G-Card examination so as to bring uniformity in practice being followed in the process of review of requirement of G-Card holders and conduct of G-Card examination across the field formations.
3. The matter has been examined. It has been decided that the Principal Chief Commissioner or Chief Commissioner of Customs shall conduct annual review of the requirement of G-Card holders at every Customs station under his jurisdiction in Customs Clearance Facilitation Committee (CCFC) meetings with the stakeholders. Outcome of such review should also be discussed in the meeting of Customs Consultative Group (CCG). This will facilitate planning of conduct of G-Card examination and lead to sufficient availability of trained manpower for swift clearance of the EXIM consignments in their respective jurisdiction.
4. Difficulty, if any, in the implementation of this instruction may be brought to the notice of the Board.
Hindi version follows.
Yours faithfully,
(Tribhuwan Yadav)
Dy. Commr. / OSD, Cus-VI
[Email: uscus6-dor@gov.in]
