F. No.450/155/2020-Cus. IV(Pt)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Room No.227B, North Block, New Delhi
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Circular No. 02/2023-Customs | Dated : 11th January, 2023
To,
All Principal Chief Commissioners/ Chief Commissioners of Customs/ Customs (Preventive) / Customs & Central Tax
All Principal Commissioners/ Commissioners of Customs/ Customs (Preventive),
All Principal Director Generals/ Director Generals under CBIC.
Madam/Sir,
Subject: Faceless Assessment – Standard Examination Orders through RMS – Phased implementation of Standardized Examination Orders through RMS – reg.
Reference is invited to Board’s Circular no. 16/2022-Customs dated 29.08.2022 relating to phases in the Phase 1 implementation of the Standard Examination Orders (SEO) for goods covered under Assessment Group 4. The Phase 1 refers to cases of risk-based selection for examination after assessment (second check examination). Subsequently, vide the Circular No. 23/2022-Customs dated 03.11.2022, SEO was extended to goods covered under Assessment Group 5.
2. Considering the on track implementation and feedback from the National Customs Targeting Centre (NCTC) in above assessment groups, the Board has decided to implement SEOs through the Risk Management System across other assessment groups, National Assessment Centre (NAC) wise, as per the following schedule –
| Sr. | NAC | Assmt. Group | Chapters | Implement from date |
| 1. | Electrical Machineries | 5A, 5C,5M | 85 | 20.01.2023 |
| 2. | Textile products | 3, 3A | 50 to 71 | 01.02.2023 |
| 3. | Misc. products/Project Imports |
6 | 93 to 98 | 06.02.2023 |
| 4. | Automobiles and instruments | 5V,5S,5F,5I | 86 to 92 | 24.02.2023 |
| 5. | Chemicals 3 | 2H, 2I, 2J, 2K | 40 to 49 | 01.03.2023 |
| 6. | Chemicals 2 | 2G | 39 | 09.03.2023 |
| 7. | Chemicals 1 | 2, 2A, 2B, 2C, 2D, 2E and 2F | 28 to 38 | 16.03.2023 |
| 8. | Mineral Products | 1A | 27 | 23.03.2023 |
| 9. | Primary Products | 1, 1B | 01 to 26 | 31.03.2023 |
3. Accordingly, the cited previous Circular shall stand modified. With the above coverage across assessment groups as above, the relevant aspects of examination orders across FAGs shall stand harmonized.
4. Difficulties, if any in the implementation of the above Circular may be brought to the notice of the Board.
5. Hindi version follows.
Yours faithfully,
(Ananth Rathakrishnan)
Director to the Government of India
Tel: 011-2309 3908
email: dircus@nic.in
