Customs - Accredited Clients Programme (ACP) - Review by CBEC
IMPORTERS registered by the department as 'Accredited Clients' under the Accredited Clients Programme form a separate category to which assured facilitation is provided and they can clear their goods on self-assessment basis. Separate storage space, handling facility and expeditious clearance procedures will be made available for these clients.
Who are accredited clients?
To be eligible for this status the importer should have inter alia
1. imported goods valued at Rs Ten Crores or paid more than Rs One Crore of Customs duty in the previous financial year or paid Central Excise Duties over Rs. One Crore from the Personal Ledger Account in the previous financial year.
2. filed at least 25 Bills of Entry in the previous year.
3. they should have no cases of Customs, Central Excise or Service Tax, as detailed below, booked against them in the previous three financial years.
(a) Cases of duty evasion involving mis-declaration / mis-statement/collusion / willful suppression / fraudulent intent whether or not extended period for issue of SCN has been invoked.
(b) Cases of mis-declaration and/or clandestine/unauthorized removal of excisable / import / export goods warranting confiscation of said goods.
(c) Cases of mis-declaration / mis-statement / collusion / willful suppression / fraudulent intent aimed at availing CENVAT credit, rebate, refund, drawback, benefits under export promotion/reward schemes.
(d) Cases wherein Customs/Excise duties and Service Tax has been collected but not deposited with the exchequer.
(e) Cases of non-registration with the Department with intent to evade payment of duty/tax".
Board has received a number of representations from the ACP clients whose ACP status has either been withdrawn or not extended on account of them having been served a show cause notice. Board observes that on account of such withdrawal or non-extension of the ACP status, the imports of the affected ACP clients are no longer facilitated which reduces the overall facilitation levels.
As a trade facilitation measure, Board has decided that ACP status of ACP clients which has either been withdrawn or not extended on account of them having been served a show cause notice may be restored as follows:
1. Restored after 3 months if the entity pays the duty demanded with interest and 25% penalty within 30 days of the Show Cause Notice or if the entity's application is allowed to be proceeded with by the Settlement Commission.
2. Restored after 6 months if the entity pays the duty demanded with interest.
Board has also decided that the ACP status would not ordinarily be denied to an entity if, in the category of cases specified above, the Customs/Central Excise duty or Service Tax involved is up to Rs. 50 lakhs and Rs. 25 lakhs, respectively.
Further, in order to encourage greater participation in the ACP, the Risk Management Division (RMD) shall suomoto identify importers eligible for the ACP and approach them to enroll in the programme on 6-monthly basis.
CBEC Circular No. 18/2014-Cus., Dated: December 22, 2014