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