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The Risk Management System ('RMS') in export was introduced in the year 2013. The phase one was effective from 15 July 2013 wherein RMS processed the data and provided output to ICES up to goods examination stage. Now, the CBIC vide Circular No. 15/2021-Customs dated 15 July 2021 has clarified that the second phase of the RMS will be implemented w.e.f. 26 July 2021, wherein RMS will process the shipping bill data after the Export General Manifest ('EGM') is filed electronically and will provide required output to ICES for selection of shipping bills for risk-based processing of duty drawback claims.
In connection thereto, all requisite system based changes have been implemented. In RMS, shipping bills with claim for duty drawback will be routed on the basis of risk evaluation through appropriate selection criteria. All the requisite documents in terms of Rule 14 of the Customs and Central Excise Duties Drawback Rules, 2017 for drawback claims can be attached along with the shipping bill electronically on e-Sanchit with the required e-Sanchit document codes.
The second phase of export RMS also envisages Post Clearance Audit ('PCA') of the duty drawback shipping bills. The development of an electronic module for PCA of such shipping bills is under process and will be implemented in due course. With implementation of second phase, it is expected that there will be reduction in the processing time for drawback claims and also it will enable quick disbursal to exporters and rationalise the Customs' workload.
The information provided in this update is intended for informational purposes only and does not constitute legal opinion or advice. Readers are requested to seek formal legal advice prior to acting upon any of the information provided herein. This update is not intended to address the circumstances of any particular individual or corporate body. There can be no assurance that the judicial/ quasi judicial authorities may not take a position contrary to the views mentioned hereinrra quis.
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