Faceless Assessment under Customs

After a successful pilot program of Faceless Assessment, on 8th June 2020, the Central Board of Indirect Taxes & Customs launched the first phase of the Faceless Assessment initiative. This strategic move aims to ensure the speedy clearance of goods and facilitate a uniform assessment process across India.

This article provides an in-depth overview of the background, phase-wise introduction of Faceless Assessment, and highlights the comprehensive working pattern involved.

Background and Phase-wise Introduction of Faceless Assessment

The initial pilot program for Faceless Assessment was launched in Chennai on 14th August 2019, specifically targeting articles categorized under Chapter 84 of the Customs Tariff Act, 1975. Following this, similar trials were introduced in Delhi, Gujarat, Bengaluru, and Vishakhapatnam for items under Chapters 39, 50, 71, 72, 83, 85, 86, and 92.

Building on insights gained from these pilots, the Board meticulously prepared for a phased rollout of the Faceless Assessment system. Given its innovative nature, stakeholders including trade groups and customs officers require an adaptation period to fully integrate with this system.

The phased introduction commenced with the first phase on 8th June 2020 in Chennai and Bengaluru, focusing on import articles under Chapter 84 and Chapter 85 of the Customs Tariff Act, 1975. According to the Board's schedule, the Faceless Assessment is projected for full-scale implementation by 31st December 2020.

System/Section/Group Handling the Faceless Assessment

Understanding the workings of Faceless Assessment necessitates awareness of its key handling systems, sections, and groups:

System/Section/Group	Description
Faceless Assessment Group	Comprising the Superintendent, Assistant Commissioner, and Deputy Commissioner, this group is responsible for assessing the bill of entry.
Turant Suvidha Kendra	This center manages functions such as accepting bonds or bank guarantees, disfiguring or debiting documents, verifying as referred by the Faceless Assessment Group, and other trade facilitation roles determined by the Commissioner.
Port Assessment Group	Located at each port of import, this group handles assessment verifications and other pertinent functions.
Customs Automated System	An automated clearance system designed to render customs clearance efficient and transparent.
e-Sanchit	A system introduced to minimize physical interactions between clearing agents and customs by facilitating digital documentation for cargo imports.

Highlighting the Working Pattern under the Faceless Assessment

The process initiates with importers submitting a bill of entry via the Customs Automated System (e.g., ICEGATE), along with mandatory documentations such as:

Invoice
Packing List
Bill of Lading

Additionally, importers may need to submit:

License/permission/authorization
BIS or other registration
Scrips
Equipment type approval
Certificate of Origin
Certificate for claiming duty exemption

Upon submission, the system assigns the bill to an officer in the relevant Faceless Assessment Group, which might:

Conclude verification and return the bill for duty payment, or
Request additional information/documents, or
Initiate examination or testing for proper goods verification.

Requests for additional information are raised electronically via the ICEGATE portal, and responses along with extra documentation are managed through e-Sanchit.

In cases necessitating goods examination, the Faceless Assessment Group directs specific testing instructions to the shed officer at the import port. Samples are then sent to an appropriate laboratory, and the test report is forwarded back to the Faceless Assessment Group.

During verification, importers can optionally request warehousing for their goods.

Dealing with Certain Exceptional Circumstances under Faceless Assessment

Special circumstances may prompt the Faceless Assessment Group to transfer the bill of entry to the Port Assessment Group, including:

Import goods deemed liable for confiscation
Related party transactions requiring investigation by the Special Valuation Branch
Unresolved verification due to additional information/documentation requirements

For more details on related tax filing services, explore our comprehensive resources for GST Return Filing, GST Return Filing Charges, and CA-Assisted GST Return Filing. Additionally, for information on reconciliation, visit ITC Reconciliation. Understand the deadlines better by checking the GST Due Dates, or learn about Nil GST Filing.

Back to Learn

Frequently Asked Questions

Common questions about Faceless Assessment Under Customs.

Faceless Assessment under Customs is a new system introduced by the Central Board of Indirect Taxes & Customs to facilitate speedy clearance of goods and uniform assessment across the country. It involves remote scrutiny of import declarations and documentation without physical interaction between the importer and the assessing officer.

The main objective of introducing Faceless Assessment is to adopt a speedier clearance process for imported goods and ensure uniform assessment standards across different customs locations in the country. It aims to enhance transparency, reduce physical interface, and promote ease of doing business.

Faceless Assessment is being introduced in phases to allow for a smoother transition. The first phase started on June 8, 2020, in Chennai and Bengaluru for goods under Chapters 84 and 85 of the Customs Tariff Act. The Board plans to fully implement Faceless Assessment by December 31, 2020.

The main groups involved are the Faceless Assessment Group, Turant Suvidha Kendra, and Port Assessment Group. The Faceless Assessment Group handles the remote scrutiny and assessment, while the Turant Suvidha Kendra facilitates trade-related functions, and the Port Assessment Group assists with verification and examination at the port.

The importer presents a bill of entry on the Customs Automated System (ICEGATE) along with mandatory documents like invoice, packing list, and bill of lading. Additional documents may also be required, such as licenses, certificates, or registrations.

If the Faceless Assessment Group seeks additional information or documents, they will raise queries electronically through the ICEGATE portal. The importer must respond and submit the requested information or documents through the e-Sanchit system.

If the Faceless Assessment Group requires examination or testing of goods, they will issue specific directions or testing parameters to the shed officer at the port of import. The shed officer will arrange for sample testing at an appropriate laboratory and forward the report to the Faceless Assessment Group.

Yes, if the verification process is pending at the Faceless Assessment Group, the importer can request for the storage of imported goods in a warehouse, if required.

The Faceless Assessment Group may transfer a bill of entry to the Port Assessment Group in cases where the imported goods are liable for confiscation, there are related party transactions requiring further investigation by the Special Valuation Branch, or if the Faceless Assessment Group cannot complete the verification due to lack of additional information or documents.

Faceless Assessment aims to provide several benefits, including faster clearance of goods, uniform assessment standards across locations, enhanced transparency, reduced physical interface between importers and customs officials, and improved ease of doing business in the import-export sector.