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Know your Import & Export ChargesUSP- Maritime Studies Lecture Theater
Actg. General Manager Customs & ExciseKumar Sami Goundar
BACKGROUND
"...we basically do not know what the world of tomorrow will really be like, except that it will be different, more complex, more fast-paced and more culturally diverse..."
EDGAR SCHEIN
FRCA BALANCED SCORE CARDFINANCIAL CUSTOMER ENVIROMENT & COMMUNITY
INTERNAL PROCESS EMPLOYEE SATISFACTION INNOVATION & LEARNING
CUSTOMS REFORM & MRDERNISATION MODELLEGISLATION, POLICIES
AND PROCEDURESPEOPLE AND STRUCTURE
CULTURE/LEADERSHIP/INTERGRITY
SYSTEM
NEED FOR CHANGEFACILITATE TRADE AND TRAVEL REVENUE COLLECTION BORDER SECURITY
COMPLIANCE FRAMEWORK-RISK MANAGEMENT TOOL
Customs Excellence Indicators
Total time taken from arrival of vessel to delivery to importers (dd-hh-mm)
PORT TIME TAKENSUVA 1d 19h 39m
LAUTOKA 4d 14h 27m
AVERAGE 2d 13h 23m
Time taken from lodgment to delivery of goods (dd-hh-mm)
SUVA LAUTOKA AVERAGE
Lodgement to assessment 0d 1h 7m 0d 12h 41m 0d 3h 27m
Assessment to payment 0d 13h 40m 1d 4h 47m 0d 18h 39m
Payment to delivery 0d 15h 32m 0d 19h 0m 0d 16h 42m
TIME RELEASE STUDY-SEA FREIGHT
Principles
Compliance FrameworkBased on the Customs Compliance Continuum
To make compliance as easy as possible for those who are willing to comply
To provide assistance to help clients that are trying to comply but are not always successful
To undertake risk treatment activities to detect and deter non-compliance by clients who do not want to complyApply full force of the law to prevent and disrupt the activities of people who willfully seek to abuse the system
Compliance FrameworkBased on the Customs Compliance Continuum
VIRTUAL . Risk
Base and Intelligence driven approach
PHYSICAL. ASYCUDA
. Inspection
Cargo ClearanceFacilitation
POST. Audit
. Investig
ationCompliance Context
Compliance GroupingMethodology
Incentive SystemsCapacity Building
Collaboration Approach
Working Files
Border Security
Self-Regulation Assisted self-regulation Directed Regulation Enforced Regulation
1. Informed self-assessment 1. Not Yet compliant Resistance to compliance 1. Deliberate non compliance
1. Management Is compliance oriented 2. Attempting compliance 2. Lack of compliance 2. Criminal Intent
2. Accredited clients [Tabua/GOLD ] ,ISO 9000
3. Developing internal control System [Takia /Silver ]
3. Limited or Poor System 3. Illegal activity
Customs Operational Reponses
Education & Training Education & Training Pre post clearance intervention Pre and post clearance intervention
Maximum Pre – arrival and departure Clearances
Some Real Time pre clearance and intervention
Some PCA comprehensive Audits Comprehensive Audits Cargo Inspection Covert Intel Operation
Minimum Real Time clearances Intervention
Some post clearances checks/Compliance verification
Random re-rote to red for inspection Surveillance Investigations by both Customs and Tax
Checks of docs is subjected to advance selectivity monitoring
Selectivity monitoring
Sanction may be imposed based on Risk Level
Sanctions may be imposed
Section 95
Garnishee
Sanctions imposed
Section 95
Garnishee
IMPORTER’S INFRINGEMENTSSECTION DESCRIPTION OF FEES AND CHARGERS NEW CHARGERSEX REG 1986 EXCISE FACTORY LICENCE $484.45
7 (2) 3 1st Quarter $484.45 2nd Quarter $363.35 3rd Quarter $242.20 4th Quarter $121.15
48 (2) Excise Warehouse Licence $484.453 (a) 1st Quarter $484.45 (b) 2nd quarter $363.35 ©3rd Quarter $242.20 (d)4th Quarter $121.15
61 chargers foe an officer supervising drawback $24.2065(2) Fees for attendance by officers
Normal Attendance Normal Time $17.45 Overtime $24.20 Special Attendance Normal Time $17.45 Overtime $24.20
68 Certificate of Weight for each consignment $11.65 Any other certificate issued by Excise $11.65 Certified copy of any documents $5.85
IMPORTER’S INFRINGEMENTSExcise Industrial Excise Rebate Certificate $11.65
Rebate Reg. 3(5) Customs
Regulations
7 (3) Application for special attendance during working hours $17.45
8 (a) Overtime fee on Sunday and Public holidays $24.20
(b) (i) Overtime fees outside working hours $17.45
10 (1) ( c) Attendance required at place other than a port or airport $181.20
36 (3) Amending Inward Report $11.65
37A - (1) Licensing of Airport and ports of entry $1,700.40
37C - (1) Bonded CONSOL Freight Station fees $1,700.40
38A - (1) Sufferance Airports and sufferance wharf licence fee $1,700.40
38 (3) Sufferance wharves application fees $11.65
47 (3) Each entry lodged and processed by Customs $6.80
47 (4) Additional fee if entry/entries are not received with 7 $11.65 working days
56 (3) Application for pre-release $24.2063 (1) Bonded warehouse licence fee minimum $1,213.00. (1) Bonded warehouse licence fee maximum $1,213.00
Fees & Charges
71 (2) Application for repacking $11.65
$11.65
72 (3) Application for transfer of ownership of goods $11.65
73 (2) Warehouse entries lodgment fees $6.80
73 (3)Additional fee of entry/entries are not received within $11.65
7 working days
76 (1) Customs warehouse charge0.60c perm/t or m3
82 (2) Export entry lodgement fee $6.80
82 (3)Additional fee if entry/entries are not received within $11.65
7 working days
84 (3) Loading before entry $24.20
86 (3) Transfer of stores $11.65
91 (2) Transshipment entry lodgment fee $6.80
91 (3) Additional fee if entry/entries are not received within $11.65 7 working days
92A (1) Secure export scheme fee $1,700.40
94 (2) Shipment short or in excess of manifest application $11.65
95A (2) Export under bond transfer manifest fee $24.20
95 (2) Application for transpire $24.20
98 (3) Application to import privileged goods $11.65
119 Charges for services of an officer examining goods $17.45 under drawback
122 (2) Application by exporter for drawback on goods $11.65
Fees & Charges
125 (3) Application for refund, remission or rebate $11.65
129 (2) License fee payable by Customs Agents $242.20
129A (b) Application fee for Customs Agent's and Clerk's $24.20 Examination
132 (2) Customs carrier's license $121.15
133 Licence for vehicles or boats used by carrier $24.20
140 Fees for certificate etc. * Landing Certificate $11.65 * Certificate of Examination $11.65 * Certificate of Weight $11.65 * Any other certificate $11.65 Certificate of Export $11.65 EUR - 1 Certificate $11.65 Certified copy of any document (for each 100 words or part thereof $5.85
CUSTOMS TARIFF
(INDUSTRIAL
REBATED)
REGULATION
3 (5) Import Rebate Certificate $11.65
CUSTOMS TARIFF
CLASSIFICATION
OPINION FEES
REGULATIONS
2 (2) Application of Tariff Classification Opinion $24.20
TVRS APPLICATION FOR ANNUAL LICENCE FEES $2,369.55
Questions
Comments