Govt Creates two new Directorates DIC & DGARM

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 1^st 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:

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

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