1. Know your Import & Export Charges USP- Maritime Studies Lecture Theater Actg. General Manager Customs & Excise Kumar Sami Goundar

2. B ACKGROUND "...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..." E DGAR S CHEIN

3. FRCA BALANCED SCORE CARD FINANCIALCUSTOMERENVIROMENT & COMMUNITY INTERNAL PROCESSEMPLOYEE SATISFACTIONINNOVATION & LEARNING CUSTOMS REFORM & MRDERNISATION MODEL LEGISLATION, POLICIES AND PROCEDURES PEOPLE AND STRUCTURE CULTURE/LEADERSHIP/I NTERGRITY SYSTEM NEED FOR CHANGE FACILITATE TRADE AND TRAVELREVENUE COLLECTIONBORDER SECURITY COMPLIANCE FRAMEWORK-RISK MANAGEMENT TOOL

4. Customs Excellence Indicators

5. Total time taken from arrival of vessel to delivery to importers (dd-hh-mm) PORTTIME TAKEN SUVA 1d 19h 39m LAUTOKA 4d 14h 27m AVERAGE 2d 13h 23m Time taken from lodgment to delivery of goods (dd-hh-mm) SUVALAUTOKAAVERAGE Lodgement to assessment0d 1h 7m0d 12h 41m0d 3h 27m Assessment to payment0d 13h 40m1d 4h 47m0d 18h 39m Payment to delivery0d 15h 32m0d 19h 0m0d 16h 42m TIME RELEASE STUDY-SEA FREIGHT

6. Principles Compliance Framework Based 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 comply Apply full force of the law to prevent and disrupt the activities of people who willfully seek to abuse the system

7. Compliance Framework Based on the Customs Compliance Continuum VIRTUAL. Risk Base and Intelligence driven approach PHYSICAL. ASYCUDA. Inspection Cargo Clearance Facilitation POST. Audit. Investigation Compliance Context Compliance Grouping Methodology Incentive Systems Capacity Building Collaboration Approach Working Files Border Security

8. Self-RegulationAssisted self-regulationDirected RegulationEnforced Regulation 1.Informed self-assessment1.Not Yet compliantResistance to compliance1.Deliberate non compliance 1.Management Is compliance oriented2.Attempting compliance2.Lack of compliance2.Criminal Intent 2.Accredited clients [Tabua/GOLD ],ISO 9000 3.Developing internal control System [Takia /Silver ] 3.Limited or Poor System3.Illegal activity Customs Operational Reponses  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

9. IMPORTER’S INFRINGEMENTS SECTIONDESCRIPTION OF FEES AND CHARGERS NEW CHARGERS EX REG 1986EXCISE FACTORY LICENCE$484.45 7 (2) 31st Quarter$484.45 2nd Quarter$363.35 3rd Quarter$242.20 4th Quarter$121.15 48 (2)Excise Warehouse Licence$484.45 3(a) 1st Quarter$484.45 (b) 2nd quarter$363.35 ©3rd Quarter$242.20 (d)4th Quarter$121.15 61chargers foe an officer supervising drawback$24.20 65(2)Fees for attendance by officers Normal Attendance Normal Time$17.45 Overtime$24.20 Special Attendance Normal Time$17.45 Overtime$24.20 68Certificate of Weight for each consignment$11.65 Any other certificate issued by Excise$11.65 Certified copy of any documents$5.85

10. IMPORTER’S INFRINGEMENTS Excise IndustrialExcise 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 $24.20 63 (1)Bonded warehouse licence fee minimum $1,213.00. (1)Bonded warehouse licence fee maximum $1,213.00

11. Fees & Charges 71 (2)Application for repacking$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 charge 0.60c 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 119Charges for services of an officer examining goods$17.45 under drawback 122 (2)Application by exporter for drawback on goods$11.65

12. 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 133Licence for vehicles or boats used by carrier$24.20 140Fees 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 TVRSAPPLICATION FOR ANNUAL LICENCE FEES$2,369.55

13. Questions Comments