IMPLEMENTATION OF SELF ASSESSMENT TAX IN CUSTOMS

 F.No.450/26/2011-Cus.IV Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs 227-B, North Bl...

 F.No.450/26/2011-Cus.IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
227-B, North Block,
               New Delhi-110001.
8th April, 2011.
To

All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs & Central Excise.
All Directors General under CBEC.


                Subject:  Implementation of ‘Self-Assessment’ in Customs – regarding.


***
Sir / Madam,


            The Finance Bill, 2011 stipulates ‘Self-Assessment’ of Customs duty in respect of imported and export goods by the importer or exporter, as the case may be. This  means that while the responsibility for assessment would be shifted to the importer / exporter, the Customs officers would have the power to verify such assessments and make re-assessment, where warranted. The proposed changes shall become effective immediately from the date of enactment of the Finance Bill, 2011.  It is, therefore, necessary that the new legislative provisions are carefully studied and applied correctly to ensure that there is no disruption in the assessment work, and clearance of imported and export goods continues smoothly.  

2.         New Section 17 of the Customs Act, 1962 provides for self-assessment of duty on imported and export goods by the importer or exporter himself by filing a Bill of Entry or Shipping Bill, as the case may be, in the electronic form (new Section 46 or 50). The importer or exporter at the time of self-assessment will ensure that he declares the correct classification, applicable rate of duty, value, benefit of exemption notifications claimed, if any, in respect of the imported / export goods while presenting Bill of Entry or Shipping Bill. This should not pose any new difficulties since the importers / exporters and CHAs have been filing these documents containing the required details  regularly in the ICES.

3.       Important changes are also made in Section 46 of the Customs Act, 1962 whereby it has been made mandatory for the importer to make entry for the imported goods by presenting a Bill of Entry electronically to the proper officer except for the cases where it is not feasible to make such entry electronically. While this is not a new requirement, it provides a legal basis for electronic filing. Where it is not feasible to file these documents in the System, the concerned Commissioner can allow filing of Bill of Entry in manual mode by the importer. These Bills of Entry would continue to be regulated by Bill of Entry (Forms) Regulations, 1976.  However, this facility should not be allowed in a routine manner and Commissioner of Customs should ensure that manual filing of Bill of Entry is allowed only in genuine and deserving cases. Similarly, on export side also, Section 50 of the Customs Act, 1962 makes it obligatory for exporters to make entry of export goods by presenting a Shipping Bill electronically to the proper officer except for the cases where it is not found feasible to make such entry electronically.  The Commissioner concerned in these cases may allow manual filing of Shipping Bill.  Again, this authority should be exercised cautiously and only in genuine cases.

4.         Under the new scheme of self-assessment, the Bill of Entry or Shipping Bill that is self-assessed by importer or exporter, as the case may be, may be subject to verification with regard to correctness of classification, value, rate of duty, exemption notification or any other relevant particular having bearing on correct assessment of duty on imported or export goods.  Such verification will be done selectively on the basis of the output of  the Risk Management System (RMS), which not only provides assured facilitation to those importers having a good track record of compliance but ensures that on the basis of certain rules, intervention, etc. high risk consignments are interdicted for detailed verification before clearance. For the purpose of verification, the proper officer may order for examination or testing of the imported or export goods. The proper officer may also require the production of any relevant document or ask the importer or exporter to furnish any relevant information.  Thereafter, if it is found that self-assessment of duty has not been done correctly by the importer or exporter, the proper officer may re-assess the duty.  This is without prejudice to any other action that may be warranted under the Customs Act, 1962.  On re-assessment of duty, the proper officer shall pass a speaking order, if so desired by the importer, within 15 days of re-assessment.  This requirement is expected to arise when the importer or exporter does not agree with re-assessment, which is different from the original self-assessment. There may be situations when the proper officer of Customs finds that verification of self-assessment in terms of section 17 requires testing / further documents / information, and the goods can not be re-assessed quickly but are required to be cleared by the importer or exporter on urgent basis.  In such cases, provisional assessment may be done in terms of  Section 18 of the Customs Act, 1962, once the importer or exporter furnishes security as deemed fit by the proper officer of Customs for differential duty equal to duty provisionally assessed by him and the duty payable after re-assessment.

5.       One of the salient features of self-assessment scheme is that verification of declarations and assessment done by the importer or exporter, except for cases wherein a speaking order has been passed by the proper officer while re-assessing the duty, can also be done at the premises of the importer or exporter.  This provision will be applicable as a part of an ‘On Site Post Clearance Audit’ (PCA) programme, which is likely to be implemented soon. Suitable legal cover has been provided vide Section 17 and Section 157 of the Customs Act, 1962. The  programme is being developed  and detailed instructions will follow in due course.  Till  that time, the  current  Post Clearance Audit will continue.


6         In cases, where the importer or exporter is not able to determine the duty liability / make assessment for any reason, except in cases where examination is requested by the importer under proviso to sub-section (1) of Section 46, a request shall be made  to the proper officer for assessment of the same under Section 18(a) of the Customs Act, 1962.  In this situation an option is available to the proper officer of Customs to resort to provisional assessment of duty by asking the importer / exporter to furnish security as deemed fit by the proper officer for differential duty equal to duty provisionally assessed and duty finally payable after assessment.  In this regard, it is clarified that importer should not resort to this provision in a routine manner and it is expected that this would be done in deserving cases only  whereimporter or exporter is not able to assess the goods for duty for want of certain information / documents etc. As far as possible, steps should be taken to provide guidance to importers/ exporters so that they are able to self-assess and  file the Bill of Entry. It should however be made clear that such guidance is not legally binding.

7.         Hence, in both the cases where no self-assessment is done and when self-assessment is done and reassessment is required under Section 17, the importer or exporter can opt for provisional assessment of duty by the proper officer of Customs.  The difference is that when no self-assessment is done, the provisional assessment shall get converted into final assessment and when self-assessment is done, the provisional assessment shall get converted into re-assessment.  Consequential changes are being made in the Customs (Provisional Duty Assessment) Regulations, 1963. 

8.         Bill of Entry (Electronic Declaration) Regulations, 2011 are being framed in supersession of the Bill of Entry (Electronic Declaration) Regulations, 1995. Bill of Entry (Electronic Declaration) Regulations, 2011 shall incorporate changes made vide Finance Bill, 2011 and mandate self-assessment by the importer or exporter, as the case may be.  While amending the same, requirements of ICES 1.5 shall be taken into account since the migration to ICES 1.5 in respect of locations having ICES 1.0 application is almost complete at all major Customs locations. Similarly, Shipping Bill (Electronic Declaration) Regulations, 2011 are also being framed in tune with statutory provisions of Sections 17, 18 and 50 of the Customs Act, 1962.  All these proposed changes viz. formulation of Regulations and amending formats of Bills of Entry / Shipping Bills requires detailed consultation with DG (Systems).  Thus, these changes will take some time and till then, the existing Regulations and forms shall continue to apply to the extent these do not conflict with the amended statutory provisions that come into force from the date of enactment of the Finance Bill, 2011.

9.       The aforementioned changes will come into effect when the Finance Bill is enacted.  Thus, it is clarified that all Bills of Entry or Shipping Bills which have been presented either electronically or manually before the date of enactment of the Finance Bill shall be governed by provisions of erstwhile Section 17 or Section 18 of the Customs Act, 1962.

10.       Suitable trade notice / standing order may be issued to guide the trade and industry.

11.       Difficulty, if any, faced in implementation of these instructions may be brought to the notice of the Board immediately.
 Yours faithfully,

 ( R. P. Singh )
Director (Customs)
Internal circulation:  As usual.

COMMENTS

Follow by Email

Name

.csi,1,1.9 rpu,1,3g,1,5.4 fvu download,1,6th pay scale,1,7th pay scale,8,80c deduction,3,aadhar card,4,ACT,1,adjustments of advance tax,1,advance tax,4,advance tax adjustments,1,advance tax calculator,3,advance tax dates,1,ALL ABOUT,15,all about health policy,3,all about hindu undivided family,2,all about huf,6,all about iec number,1,all about insurance policy,4,all about mutual fund,2,all about permanent account number,2,all about public provident fund,24,all about section 80c,2,ALL ABOUT SERVICE TAX,4,ALL ABOUT TDS,7,all india banking officer association,1,alp,2,alternate minimum tax,2,alumunium circles,1,amendments in 80g of income tax act,3,amendments rules vat,2,american taxes,1,anti dumping duty,21,apa,2,application for online tan,3,assam vat,1,ATM,8,audit,4,BAD DEBTS,1,bank india,3,bank rate,1,banking,204,Banking officer association,1,banks in india,2,base year 2001-02 ltcg,1,BJP,1,black money,2,BROKERS,1,bsnl,2,BUDGET,4,budget 2014,5,budget 2015,6,budget 2017,3,business,2,CANDIDATES,1,capital gains,25,case laws,2,cash reserve ratio,1,cbdt clarification on garib kalyan yojana,1,cbdt press release,3,cc account,1,central excise,57,central excise duty calculation,1,central excise notification,16,cenvat credit rules 2017,1,CESS,2,cii,5,circular,1,citixw=en chaeter draft,1,clarification about 80 CCD of income tax,1,clarification on garib kalyan yojana,1,company,11,composition scheme,1,composition scheme in gst,1,contribute pension scheme,2,COPYRIGHT,1,cost inflation index,5,cotton yarn,1,credit card,17,credit rating,2,CRICKET,6,crr,2,ctt,1,custom,172,custom notification,57,dearness allowance,6,deduction u/s 16,1,deduction u/s 80c,1,deduction u/s 80ddb ay 2017-18,1,deduction u/s 80ddb fy 2016-17,1,delhi,4,delhi vat rate changes,2,delhi vat rates,11,demat account,1,deny service tax on restuarants,1,department emails,1,depreciation,8,details of paid refund of tax,1,dgft,26,diesel prices rise,1,different bank rtgs rates,3,din number,1,discussion paper on dtc,1,DIWALI,1,DOLLAR,1,double taxation avoidance agreement,21,download fvu 5.4,1,download fvu 5.5,1,download rpu 1.9,1,download rpu 2.0,1,dtaa between india and finland,20,DTC,6,DTC coming to india,3,duty drawback scheme,1,e filing of cenral excise return,1,e wallet for mutual fund,1,e-file income tax return,1,e-filing of service tax return,1,E-STAMP DUTY,1,e-tds intermediary,5,e-tds rpu 2.0rpu 2.0 free download,1,E-TDS SOFTWARE,2,earn money online,1,EBIZ,1,economic growth,1,economic growth model of tourism,1,economy,2,education cess,1,ELECRICITY,2,ELECTIONS,5,ELECTIONS 2014,1,epcg terminal excise duty,1,epf,25,epf interest rate 2016-17,1,esi limit increased,3,ESI notification,2,ETDS SOFTWARE,7,excel based salary calculator,1,EXCEL CALCULATOR,75,EXCISE,9,EXCISE CIRCULAR,3,excise classification,1,excise duty,1,excise duty detail,1,excise duty in india,1,excise exemption,1,excise notification,26,excise notification no 20,1,excise notification no 21,1,excise notification no 22,1,excise tax exemption,1,exempted salary income,1,EXPENSES,1,faded note,1,FBT,1,fdi,3,fdr,1,file extension fvu,7,FINANCE,3,finance act 2013,1,finance bill,8,FINANCIAL CRISES,1,fixed deposit,8,foreign exchange rates,1,FOREIGN TRADE,2,FORM 10-IB INCOME TAX,1,FORM 10IB,1,FORM 16,6,form 16-16a fuv software,16,form 16a,5,form 26as income tax,2,form 26as india,2,form 26as online,2,form 26as registration,2,form 26as utn,1,form 49a,3,form 61a income tax,1,form 61a registration procedure,1,form26as status,1,fraud emails,1,free download fvu 5.5,1,FREE EDUCATION IN INDIA,1,FREE ETDS SOFTWARE,4,frequent dishonour of cheques,1,fringe benefit adjustments,1,fvu,42,fvu 5.4,1,fvu 5.4 version download,1,fvu 5.5,1,fvu for quarterly returns,2,fvu latest version 5.5,1,fvu version 5.4,1,fvu3.2,1,g,1,gaar,2,garib kalyan yojana 2016,1,gas cylinder prices rise,1,gift and income tax,5,gold scheme,10,goods and service tax in india,2,gratuity calculator,1,GRATUITY LIMIT,2,GST,5,GST AND EXCISE,1,gst claim,1,gst coming to india,18,gst composition scheme,1,gst genuine concerns,4,gst in india,23,gst input claim,1,gst item exception,1,gst rate,3,gst registration,5,gst return rules,1,gst sailent features,10,gst tax,11,gst tax in india,9,guideline for online registration of tan,2,HARYANA,4,haryana vat,4,HIMACHAL PACKAGE,1,HINDU,2,HOME LOAN,18,home loan rate,2,hotels service tax notification,1,house rent allowance,10,housing loan,8,HOW TO,19,how to create huf,3,how to e-file excise return,1,how to file returnin gst,1,how to know tax credit online,1,how to protect data online,1,how to register for form 61a,1,how to take cenvat credit in gst,1,how to take gst claim,1,how to watch tax credit online,1,HRA,4,HUMOR,3,iec number in india,1,immort and export goods by air,1,import export,11,import export code number,7,income declaration scheme,19,income exempted from income tax,1,INCOME TAX,419,income tax 80c deduction,1,income tax access,1,income tax act,10,income tax advance tax dates,1,income tax amendments,1,income tax calculator,1,income tax calculator ay 2018-19,1,income tax calculator financial year 2010-11,1,income tax calculator for analysis year 2018-19,1,income tax calculator for fy 2017-18,1,income tax calculator xls,1,income tax cases,2,income tax circular,1,income tax compliance scheme,2,income tax deduction,37,income tax deduction 80c ay 2017-18,1,income tax deduction 80c fy 2016-17,1,income tax deduction for medical treatment,1,income tax deduction u/s 16,1,income tax deduction u/s 16 ay 2017-18,1,income tax deduction u/s 80c,1,income tax deduction u/s 80ddb,1,income tax deductions under 80c,2,income tax defaulters,1,income tax demand,1,income tax department emails,2,income tax dispute resolution panel rules,1,income tax education,1,income tax education programme,1,INCOME TAX EXAMS,1,income tax exempted income,1,income tax exemption,13,INCOME TAX FORM 10IB,1,income tax form 15g,7,income tax form 15h,2,income tax form 61a,1,income tax forms,95,income tax is sending emails,1,INCOME TAX NOTIFICATION,20,income tax office and banks,1,income tax on educational and medical institution,1,income tax on property,1,income tax on salary,2,INCOME TAX ON SECOND HOUSE PROPERTY,3,income tax provisions,1,income tax rates,1,income tax rates in new tax code,1,income tax refund,12,income tax refund statusincome tax refund loans,1,income tax remittances,1,income tax return,49,income tax return 2015-16,2,income tax return for nri,2,income tax rules,10,income tax scrutiny,7,INCOME TAX SECTION,44,income tax slabs,8,income tax slabs 2016-17,1,income tax slabs ay 2016-17,1,income tax slabs ay 2017-18,1,income tax slabs fy 2016-17,1,income tax slabs fy 2017-18,1,income tax transport rules,1,INDIA,8,india income tax,1,INDIA NOMINATION SYSTEM,2,INDIA POST,2,india share market,1,indian bank,1,indian currency,1,indian government,2,indian income tax on fixed deposits nricomputation of total income for nri,1,INDIAN POST,2,indra gandhi national old age pension scheme,1,INDUSTRIAL POLICY,7,inflation rate,1,INSURANCE PLANS,6,interest rate on epf,1,INTEREST RATES,4,intermediary,1,INTERNET,3,introduction of dtc,2,IPL,1,ipo,5,ipo irregularty,1,ipo process reduced,3,ipo time,1,irda,1,IT 2015-16,1,it calculator 2017-18,1,it deduction 80c 2016-17,1,ITO RESULTS,1,itr 2 for financial year 2017-18,1,itr 2 in excel 2017-18,1,ITR 2013-14,17,itr 2014-15,12,ITR 2015-16,15,itr 2016-17,11,itr 2017-18,10,itr 3 in excel 2017-18,1,itr 3 in excel fy 2017-18,1,itr 3 in java fy 2017-18,1,itr 4s ay 2017-18,1,itr 5 ay 2018-19,1,itr 5 for ay 2018-19,1,itr 5 for fy 2017-18,1,itr 5 fy 2017-18,1,itr 5 in java 2017-18,1,itr 6 2017-18,1,itr 6 fy 2017-18,1,itr 7 2017-18,1,itr 7 2018-19,1,itr 7 for financial year 2017-18,1,itr 7 for fy 2017-18,1,itr forms 2017-18itr ay 2017-18,1,itr in java 2017-18,1,itr income tax reurn preparation software,2,itr1 ay 2017-18,1,itr2 for fy 2017-18,1,itr5,1,itr7 17-18,1,itr7 18-19,1,itr7 2017-18,1,jammu and kashmir,1,KANDHAR,1,KASHMIR,3,kisan vikas patra,2,kyc,4,last date for advance tax,1,latest fvu,1,latest fvu 5.4 free download,1,latest fvu 5.5,1,latest fvu download 5.5,1,latest fvu version 5.4,1,latest rpu 1.9,1,latest rpu version 1.9,1,liquor,1,LLP,1,loan,3,long term capital gain,1,long term capital gain calculation after base year 2001-02,1,long term capital gain calculator,1,long term infrastructure bonds,1,ltc,1,ltcg base year 2001,1,mat,4,MDU,1,mediclaim policy,5,microsoft windows 7,1,MOBILE,2,mobile banking in india,2,mobile vs. atm,1,monetary policy,3,Money laundering act,1,MUSIC NOTATION,1,MUTUAL FUND,6,mutual fund in e wallet,1,new amendment to employee family pension scheme in india,5,new circular for section 195,1,new cpc,1,new ipo,1,new ipo of small companies,2,new method for refund income tax,1,new pension scheme,6,new provision of tds,1,NEW RETURN PREPARATION SOFTWARE,7,new return preparation utility 2.0,1,new rpu 2.0,1,new rule on perquisites,1,new saral 2 for income tax return,1,new service tax st3 version,1,new st3 1.9,1,new tds rates,3,new version st3,1,NOMINATION SYSTEM,2,notificaton no. 66(e),1,nps,1,nri income tax,1,nri income tax 2008-2009,1,ongc looking for restoration,1,ONLINE,1,online insurance,5,online register for general excise tax numbersales tax online registration,1,online registration for pan,1,online registration for viewing 26as,1,online service tax paymentservice tax payment online,1,online view tax credit,1,OPINION POLL,2,PAN,32,PAN FOR Tds,1,PAN registration for form 26AS,1,paper excise duty exemption,1,PARTNERSHIP LAW,4,pay commission,1,pay excise tax online,1,pension,5,permanent account number pan holder registration for online view of form 26as,1,perquisite valuation,1,perquisites 2016-17,1,perquisites taxation,1,perquisites valuation,1,petrol prices rise,1,pick up and drop rule to income tax,1,plastic excise duty exemption,1,pmgky,5,pmvvy,1,POLITICS,3,polypropylene excise duty excemption,1,post office,2,ppf,30,pradhan mantri garib kalyan yojana 2016,1,PRE FBT NORMS,1,pre paid payment instruments,1,pre payment penalty,1,protection of data,1,public provident fund,30,qualification for intermediary,1,railways,4,rate of foreign currencies,1,rate of interest,2,rate of interest epf 2016-17,1,rbi,111,rbi circular on cheques,10,rbi circular on mobile banking,1,rbi circular on rtgs,1,rbi hikes crr,1,rd,3,rds rpu 2.0,1,reduction in ipo process,1,refund of tds,1,refund of tds to deductor,2,refuse to pay service tax,1,registration prodecure for form 61a,1,remittances to non resident under section 195,1,repo rate,1,reserve bank of india,8,Residential Status of Returning Indians.,2,RESULTS,2,RETURNS,1,revised dtaa,14,ROHTAK,1,royalty,1,rpu,36,rpu 1.9 download,1,rpu 2.0,1,RPU 2.0 FOE ETDS,6,rpu version 1.9,1,rpu version 1.9 free download,1,rpu version 2.0,1,rtgs commission,1,rtgs in india,5,rtgs procedure in india,2,rtgs rates in india,3,rti,3,rules of dispute for income tax,1,RUPEE,1,safeguard duty,2,salary,22,salary allowances,9,salary deduction under section 16,1,salary income exempted,1,salary income tax,2,salary income which is exempted from income tax,1,salary tax experts,1,salary under section 192,1,sale against f form,1,saving,1,saving account,16,sbi,7,schedule,2,scribbled notes,1,sebi,23,sebi circular,17,sebi new guideline,9,SECOND HOME INCOME TAX IMPLICATION,1,second home tax,1,section 194a,1,section 194c for tds,1,section 195 of income tax,1,section 40 A3,2,section 80 CCD of income tax,1,section 80c of income tax,2,SECTION 80DDB,1,section 80g,1,section 80g of income tax,1,senior citizen scheme,3,SERVICE TAX,116,service tax circular,6,service tax deny on hotels,1,SERVICE TAX EXEMPTIONS,1,service tax form,1,service tax notification,10,service tax on restuarants,1,SERVICE TAX RATES,1,service tax return,1,SERVICE TAX.,2,SEZ,6,SHARE MARKET,3,share market india,1,share market live on internet india,1,shayari,2,SMS,1,SOME POINTS TO KNOW,3,SRINAGAR,1,st3,2,st3 1.9,1,st3 ver 1.9,1,st3 version 1.9,1,stainless steel patti,1,state bank of india,1,state income tax refund,1,steel excise duty exemption,1,sukanya samriddhi account,2,swacch bharat cess,1,tamilnadu contribute pension scheme,1,tan,6,tan online application,4,tan registration online,5,tax,1,tax credit refund status,1,TAX DEDUCTION AT SOURCE,1,tax defaulters,1,tax planning,4,taxation of perquisites,1,TAXES ON PREQISITES,2,tcs email,3,TDS,164,tds amendments,1,tds circular for job work,2,tds conference,1,tds emails,1,tds job,1,tds limit,1,tds new circular,4,tds new provision,1,tds new provision from 1st april 2010,1,tds new rates,1,TDS NEW RULES,1,tds notification,1,tds on interest,1,tds on job work,1,tds on property,1,tds on salary,7,tds on salary calculator,3,tds on transport contract,2,tds on transport contract if pan provided,1,tds rates for financial year 2009-10,1,tds refund,1,tds refund status,1,tds work,1,tds.tcs,3,tds/tcs rules 2010,3,TENDERS,1,time in ipo process,1,timing of market indiaindia share market analysis,1,timings of share market india,1,TRACES,36,TRADE POLICY,2,transporter celing,1,transporter payment increased,1,transporter payment limit,1,TRAVEL,2,tuition fees deduction of income tax,1,types of excise duty,1,UAN NO.,1,unique payment interface,1,unregistered dealers gst claim,1,USEFULNESS,159,vacancy,2,VAT,14,vat forms,1,vat rules,2,view tax credit online,1,watch 26as form on net banking,1,watch detaiils of refund of tax,1,wealth tax,2,WHAT IS,7,window 7,1,windows 7 download,1,windows 7 in india,1,windows 7 pirated,1,wish,1,WITHDRAWL MONEY FROM ATM,3,woman,1,written with pen on note,1,yarnwaste,1,
ltr
item
Taxalertindia: IMPLEMENTATION OF SELF ASSESSMENT TAX IN CUSTOMS
IMPLEMENTATION OF SELF ASSESSMENT TAX IN CUSTOMS
Taxalertindia
http://www.taxalertindia.com/2011/04/implementation-of-self-assessment-tax.html
http://www.taxalertindia.com/
http://www.taxalertindia.com/
http://www.taxalertindia.com/2011/04/implementation-of-self-assessment-tax.html
false
4958114534680130554
UTF-8
Loaded All Posts Not found any posts VIEW ALL Readmore Reply Cancel reply Delete By Home PAGES POSTS View All RECOMMENDED FOR YOU LABEL ARCHIVE SEARCH ALL POSTS Not found any post match with your request Back Home Sunday Monday Tuesday Wednesday Thursday Friday Saturday Sun Mon Tue Wed Thu Fri Sat January February March April May June July August September October November December Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec just now 1 minute ago $$1$$ minutes ago 1 hour ago $$1$$ hours ago Yesterday $$1$$ days ago $$1$$ weeks ago more than 5 weeks ago Followers Follow THIS CONTENT IS PREMIUM Please share to unlock Copy All Code Select All Code All codes were copied to your clipboard Can not copy the codes / texts, please press [CTRL]+[C] (or CMD+C with Mac) to copy