S.No. | Key Services | Timelines |
1 | i. Acknowledgement of all written communication including declarations, intimations, applications and returns | 3 days |
ii. Acknowledgement of communication received through electronic media | Immediate |
2 | Convey decision on matters including declarations or assessments | 15 days |
3 | i. Disposal of refund claim of Customs Duty ii. Disposal of refund claims of GST | 90 days from receipt of complete application 60 days from the receipt of complete application |
4 | i. Sanction of Drawback |
(a) In Case of electronic processing of drawback claims | 7 days after filing of export general manifest |
(b) In Case of manual processing of drawback claims | 15 days of filling of manual return |
ii. Fixation of Brand rate of Duty Drawback | 30 days from date of complete application |
5 | Cargo Release Time |
(a) In case of exports i. For Sea Cargo ii. Air Cargo, Inland Container Deport & Land Customs Stations |
i. 48 hours ii. 24 hours |
(b) In case of imports i. For Sea Cargo ii. Air Cargo, Inland Container Deport iii. Land Customs Stations | i. 72 hours ii. 48 hours iii. 24 hours |
6 | GST Registration | 3 days after receipt of complete application form |
7 | Amendment in registration, if found eligible | 15 days |
8 | Cancellation of GST Registration | 30 days from the date of application |
9 | Advance intimation before undertaking audit | Minimum 15 days |
10 | Conclusion of Audit, if being conducted at the premises of the auditee - a.GST Audit
- b.Customs Audit
| - a.90 days from the commencement of audit
- b.30 days from the commencement of audit
|
11 | Intimation of findings of audit | 30 days after conclusion of audit |
12 | Release of seized documents and things, if not required by the Department | 30 days after issue of Show Cause Notice |
13 | Complete examination and clearance of export consignment at factory/warehouse premises | 24 hours from receipt of application by proper officer |
14 | Permission for self-sealing for export consignment | 10 days from receipt of application by proper officer |
15 | Issue of Orders-in-Original/Orders-in-Appeal | 30 days from the date of conclusion of personal hearing where all the requisite information is available |
16 | Finalization of provisional assessment | 30 days from the date of conclusion of inquiry or submission of requisite documents |
17. | Return of Bond and BG in Export Promotion Schemes |
(a) When not selected by customs for verification | 10 days from receipt of complete application including EODC |
(b) Other cases not under investigation | 30 days from receipt of complete application including EODC |