SEYCHELLES REVENUE COMMISSION CUSTOMS DIVISION. CUSTOMS CLEARANCE PROCEDURES EXPRESS MAIL / COURIER ASYCUDAWorld

Transcription

1 SEYCHELLES REVENUE COMMISSION CUSTOMS DIVISION CUSTOMS CLEARANCE PROCEDURES EXPRESS MAIL / COURIER ASYCUDAWorld April 2013

2 TABLE OF CONTENTS OBJECTIVE 3 PURPOSE 3 RESPONSIBILITY 3 LEGAL BASIS 3 GENERAL 3 BEFORE CLEARANCE 3 CLEARANCE 3 AFTER CLEARANCE 3 OTHER IMPORTANT ASPECTS 4 PROCEDURE 4 BEFORE CLEARANCE 4 CLEARANCE 5 FAST PROCESS FOR DOCUMENTS 5 BILL OF ENTRY (BOE) 6 EVALUATION OF E-DOCUMENTS 6 EVALUATION OF E-QUERY 6 ASSESSMENT OF BOE 6 PAYMENT OF DUTIES & TAXES 7 RELEASE/SELECTIVITY 7 INSPECTION (YELLOW/RED) 7 EVALUATION OF QUERY 7 POST-ENTRY MODIFICATION 7 PAYMENT OF ADDITIONAL DUTIES & TAXES 8 RELEASE ORDER AFTER INSPECTION 8 AFTER CLEARANCE 8 EXIT NOTE 8 EXIT GATE 8 ANNEX 1: COURIER SUMMARY OF CLEARANCE PROCEDURES 9 ANNEX 2: COURIER PRINTOUT OF ASYCUDA AIRWAY BILL 13 Seychelles Revenue Commission Customs Division Page 2

3 OBJECTIVE To describe the Customs Clearance operations required to be followed for the clearance of parcels transported by Express Mail / Courier companies, through Customs. PURPOSE To give clear instructions for proper management and administration of Standard Operating Procedures, for the clearance of parcels transported by Express Mail / Courier companies in Seychelles. RESPONSIBILITY The administration of this procedure is the responsibility of the Seychelles Revenue Commission through the Customs Division represented by Officers in Charge and other Officers of the Seaport Entry Processing Unit. LEGAL BASIS Customs Management Act, (2011) and subsequent Regulations GENERAL For further reference, the Customs Division will hereinafter be referred as Customs ; Express Mail and Courier companies will hereinafter be referred as Courier ; and Customs Agents will hereinafter be referred as Agent or Broker. Before Clearance Agents or Courier companies using the normal Importation Procedures shall clear goods for commercial purpose category. Therefore they must have all pertinent documents and ensure that all necessary permits/approvals/licences have been obtained, from all relevant Regulatory Agencies, for each declaration before transmitting the BOE to Customs. Customs may further include specific additional procedures to automate the participation of Regulatory Agencies, as long as agreements are settled and systems and applications are therefore developed. All documents shall be appropriately kept in folders with a Reference Number (Courier Reference Number or Agent Reference Number). Since some processes, previous to the generation of a BOE, require signed and/or stamped documents, Courier companies or Agents declaring goods transported by Courier companies may want to scan documents for further inclusion in the electronic BOE. Scanned documents will facilitate Customs checks. Clearance Courier companies or Agents declaring goods transported by Courier companies shall access the ASYCUDA System and input all required information on the Declaration. Scanned documents may be attached accordingly. Couriers/Agents shall use ASYCUDA to request the validation of Declarations. At this stage, BOEs shall be considered legal and for Customs evaluation. Customs will use Risk Management to establish the BOE s actual level of risk and define the proper action to follow. After Clearance Goods are considered Customs cleared, therefore exit of goods and its movement to any final destination is responsibility of Courier companies or the Agent. Final exit of goods will be controlled by ASYCUDA. Seychelles Revenue Commission Customs Division Page 3

4 Other important aspects PROCEDURE 1. Categories of consignments For the purpose of implementing this procedure, Courier Companies shall adhere to the following guidelines in regards to categories of consignments: a. Consignments under category 1. Documents. Parcels declared as containing Documents without commercial value, to be declared using HS code (--- Other printed matter). The value shall be the same as declared in the AWBs. b. Consignments under category 2. Goods without commercial purpose, low value and not dutiable. Goods that because of their nature and/or use are not considered as dutiable. Non-dutiable Goods shall use the commodity code (Harmonized System, approved version for Seychelles). The value shall be the same as declared in the AWBs (low value). c. Consignments under category 3. Goods for commercial purpose, high value and dutiable. Commercial goods in general. Goods in this category shall follow applicable rules, in strict application of normal Importation Procedure. 2. Applicable Customs Procedure. For the purpose of implementing this procedure, all consignments transported by Courier companies shall clear goods using Declaration IM4 and Extended Procedure In addition, depending on the category to which goods belong: a. Consignments under category 1 (Documents) shall use National Procedure code DOC (Documents); b. Consignments under category 2 (Goods without commercial purpose, low value and not dutiable) shall use National Procedure code NON (Non-dutiable); and c. Consignments under category 3 (Goods for commercial purpose, high value and dutiable) shall use the relevant National Procedure code, in line with the type of importation requested. 3. Authorization for Couriers to clear goods for categories 1 and 2. Courier companies can request Customs, authorization to prepare and submit Bills of Entry for goods under categories 1 and 2. Courier companies will assign personnel to be trained in the use of the system. After training, Courier companies will receive the respective user name and password to access ASYCUDAWorld. 4. Changes in Clearance Procedures. Before Clearance Customs reserves its right to make further changes in these procedures, aimed at continue improving its implementation. Airline (or Airline Agent) a. Stores the Manifest as established in the Manifest Procedure; b. Makes certain that all Airway Bills consigned to International Courier Companies are Master Airway Bills. The Courier Company shall be identified as the Consignee; c. After the arrival of the aircraft, Registers the Manifest as established in the Manifest Procedure; Courier a. Categorizes the consignment under each one of the three categories described above in Other important aspects: Categories of consignments ; Seychelles Revenue Commission Customs Division Page 4

5 Clearance b. Uses ASYCUDA to de-group the Master Airway Bill, generating and storing the following House AWBs: One House AWB, consigned to the Courier Company, containing a consolidation of all parcels labelled DOCUMENTS in reference to the first category of consignments; As many as necessary House AWBs, one for each parcel containing Documents and Goods without commercial purpose, low value and not dutiable, consigned to the owner of the parcel, in reference to the second category of consignments; and As many as necessary House AWBs, one for each final Consignee and each one describing the contents of the particular waybill, in reference to the third category of consignments. A printout of the ASYCUDAWorld-generated AWB (see Annex 2) will replace the original AWB attached to the parcel. The original AWB, together with the invoice and other relevant documents shall be handed over to the importer for clearance purposes. c. Request the Airline (or Customs Manifest) to validate the Degroupage and Airline (or Customs Manifest Seat) a. Validate the Degroupage. PREPARATION/LODGING OF BOE (Declaration type: IM4) Courier or authorized Agent (e-signature required) a. Prepare one BOE, using the Courier s TIN as consignee, Extended Procedure code 4000, Additional Procedure code DOC, clearing only the AWB containing Documents. It is advised to include a scanned document with the list of original AWBs labelled as Documents ; b. Prepare one BOE, using the Courier s TIN as consignee, Extended Procedure code 4000, Additional Procedure code NON, using one item per AWB containing Nondutiable goods; c. Based on the Consignee s decision on who will clear the goods (if the Courier or an Agent), prepare separate BOEs to clear goods of House AWBs identified as containing Dutiable goods d. Keep all documentation for each consignment, in separate folders, for Customs control. Scanned documents shall include all those required by law; e. Register BOE(s) in ASYCUDAWorld. CATEGORY 1: (Documents) Fast process for Documents Customs - Scan Doc. Check (e-signature required) a. ASYCUDA selects the officer who will conduct the evaluation of BOE; b. Officer assess BOE (message sent to Courier); Courier or authorized Agent (e-signature not required) a. Prints-out Assessment Notice b. Takes bag(s) with parcels labelled as Documents for inspection; c. Produce documents and bag(s) to Customs Seychelles Revenue Commission Customs Division Page 5

6 Customs Inspection Officer (e-signature not required)/e-query (e-signature required) a. Verifies completeness of documents. Attached documents must be identical as scanned documents. Any discrepancy automatically stops the process until problem is solved (through query); b. Verifies type of inspection (Selectivity) and proceeds with inspection; c. If during the inspection no discrepancy is found: Re-route BOE to Green; Print Release Order; and Generate Exit Note d. If any discrepancy is found: - - Create and validate e-query; and Stop release until query is solved by regular procedure (clearance for categories 2 and 3 Evaluation of e-query after physical inspection) CATEGORIES 2 AND 3: (Non-dutiable and Dutiable goods) Courier or authorized Agent (e-signature required) Bill of Entry (BOE) b. The Courier / Broker completes Bills of Entry (BOE), scan all mandatory documents and provide e-permit for all restricted goods; c. BOE is registered in ASYCUDAWorld. Customs - Scan Doc. Check (e-signature required) Evaluation of e-documents c. ASYCUDA selects the officer who will conduct the evaluation of e-documents; d. If no errors are found, proceed to section Assessment of BOE ; e. If errors are found, create e-query (fill and validate the form showing errors requiring modification); f. Message containing list of suggested modifications is sent to Courier / Broker. Courier or authorized Agent (e-signature required) Evaluation of e-query a. Evaluate the contents and suggestions of the e-query; b. If query is accepted, modify BOE and validate e-query; c. If query is not accepted, reject (sustain rejection) and validate the e-query. The BOE status is set to stand-by while Courier / Broker solves the discrepancy providing additional supporting documents and escalating the query to the necessary level (supervisor). Customs - Scan Doc. Check (e-signature not required) Assessment of BOE a. If e-query is accepted (BOE modified as requested) or if discrepancies are solved, assess BOE; b. Message is sent to Courier / Broker. Seychelles Revenue Commission Customs Division Page 6

7 Courier or authorized Agent (e-signature not required) Payment of Duties & Taxes a. If the Courier / Broker has not selected an account number in box 48, the system will automatically send a request for payment message to the Courier / Broker. Payment of duties and taxes must be done in cash; b. Where the Courier / Broker has selected an account number in box 48 for prepayment and if the account has enough credit, the duty and tax due will automatically be deducted from the prepayment account and a receipt generated (for filing purposes). Customs (Release Officer) (e-signature not required) Release/Selectivity a. Hard copy of documents, including the payment receipt, must be submitted to Customs; b. Incomplete documents will not be accepted and will be returned; c. If documents are complete, Release officer will trigger selectivity; d. If BOE is routed to Blue (Post Clearance Audit) or is not selected (Green lane), officer will print Release Order. Customs Inspection Officer (e-signature not required)/e-query (e-signature required) Inspection (Yellow/Red) e. For BOE routed Yellow check documents. Attached documents must be identical as scanned documents. Any discrepancy automatically stops the process until problem is solved (through query); f. BOEs selected Red will be physically examined. A message is sent to the Courier / Broker in order to obtain an appointment for the inspection. g. If during the inspection (Yellow or Red) no discrepancy is found, re-route BOE to Green and print Release Order and proceed to section Release Order after inspection; h. If discrepancy is found, Inspection officer will create and validate e-query. Courier or authorized Agent (e-signature required) Evaluation of Query a. The Courier / Broker has the option to Accept or Reject e-query (sustain rejection). Accepted queries will proceed to section Post-entry modification; b. If e-query is rejected, the BOE is set to stand-by and validate the e-query. The Courier / Broker must solve the discrepancy escalating the query to the necessary level. Customs - Query Officer (e-signature not required) Post-entry modification a. Where an e-query is accepted, BOE is modified and re-routed to green; b. If additional payment is necessary, proceed to section Payment of additional duties and taxes c. Otherwise print Release Order and proceed to section Exit Note Seychelles Revenue Commission Customs Division Page 7

8 Courier / Broker / Customs Cashier (e-signature not required) Payment of additional Duties & Taxes a. Pre-payment account is automatically debited; b. Otherwise, pay at Cashier. Customs Release Officer at Port (e-signature not required) Release Order after inspection a. Print Release Order. After Clearance Customs Exit Note Officer (e-signature not required) Exit Note a. Generate exit note for transport departing with cargo cleared by Customs. Customs Exit Gate Officer/Other Agent (e-signature not required) Exit Gate a. Validate exit of goods at Gate Seychelles Revenue Commission Customs Division Page 8

9 ANNEX 1: COURIER SUMMARY OF CLEARANCE PROCEDURES Master Airway Bill Preparation of e-documents Degroupage Seychelles Revenue Commission Customs Division Page 9

10 Degroupage Categories of consignments Practical reference table Seychelles Revenue Commission Customs Division Page 10

11 BOE for Documents BOE for Non-Dutiable products BOE for Dutiable products Evaluation of e-documents Seychelles Revenue Commission Customs Division Page 11

12 Inspection of parcels labeled as Documents Queries Resume normal clearance procedure Seychelles Revenue Commission Customs Division Page 12

13 ANNEX 2: COURIER PRINTOUT OF ASYCUDA AIRWAY BILL Seychelles Revenue Commission Customs Division Page 13