Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt 3.1 In terms of Regulation 4 of the Project Import Regulations, 1986 (PIR), the basic requirement for availing the benefit of assessment under Tariff Heading No. 98.01 is that the importer should have entered into one or more contracts with the su ppliers of the goods for setting up a project. Such contracts should be registered, prior to clearance, in the Custom House through which the goods are expected to be imported. The importer shall apply for such registration in writing to the proper officer of Customs. 3.2 Regulation 5 provides in the manner of registering contracts, which is as follows: (i) Before any order is made by the proper officer of Customs permitting the clearance of the goods for home consumption; (ii) In the case of goods cleared for hom e consumption without payment of duty subject to re - export in respect of fairs, exhibitions, demonstrations, seminars, congresses and conferences, duly sponsored or approved by the Government of India or Trade fair Authority of India, as the case may be, b efore the date of payment of duty. 3.3 To expedite registration, the importers are advised to submit the following documents along with the application for registration: (i) Original deed of contract together with true copy thereof. Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt (ii) Industrial License and letter of intent, SSI Certificate granted by the appropriate authority with a copy thereof. (iii) Original Import licence, if any, with a list of items showing the dimensions, specifications, quantity, quality, value of each item duly attested by the Licensing Authority and a copy thereof.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt (iv) Recommendatory letter for duty concession from the concerned Sponsoring Authority, showing the description, quantity, specification, quality , dimension of each item and indicating whether the recommendatory letter is for initial set -up for substantial expansion, giving the installed capacity and proposed addition thereto.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt (v) Continuity Bond with cash security deposit equivalent to 2% of CIF va lue of contract sought to be registered subject to the maximum of Rs. 50 lakhs and the balance amount by the bank Guarantee backed by an undertaking to renew the same till finalization of the contract. The said Continuity Bond should be made out for an amo unt equal to the CIF value of the contract sought to be registered. (vi) Write up, drawings, catalogues and literature of the items under import.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt (vi) Write up, drawings, catalogues and literature of the items under import. (vii) Process flow chart, plant layout, drawings showing the arrangement of imported machines along with an attested copy of the Project Report submitted to the Sponsoring authorities, Financial Institution, etc.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 4 - _4. Clearance of goods after registration_.txt (viii) Two attested copies of foreign collaboration a greement, technical agreement, knowhow, basic/detailed engineering agreement, equipment supply agreement, service agreement, or any other agreement with foreign collaborators/suppliers/ persons including the details of payment actually made or to be made. Custom s Manual , 2023 59 (ix) Such other particulars, as may be considered necessary by proper officer for the purpose of assessment under Heading No. 9801. 3.4 In regard to the requirement of registration of the contract (or contracts) and production of the “original deed of contract ”, the Board noted that as per Section 10 of the Indian Contract Act, 1872 a valid contract contains certain essential elements viz. (a) it is entered into by free consent of parties competent to contract; (b) there should be lawful consideration; (c) ther e should be a lawful object; and (d) it is not expressly declared to be void under the statute. It is therefore decided that a purchase order that contains all the essential ingredients of a valid contract must be treated as one under the Indian Contract Act, 1872. Thus, such a purchase order can be accepted as a “deed of contract” for the purpose of Regulation 5 of Project Import Regulations, 1986. [Refer Circular No. 31/2013 -Cus. dated 6 -8-2013] 3.5 After satisfying that goods are eligible for project imports benefit and importer has submitted all the required documents, the contract is registered by the Custom House and as a token of registration the provisional duty bond is accepted by the Assistant/ Deputy Commissioner of Customs, Project Import Group. The details of the contracts are entered in the register kept for the purpose and a Project Contract Registration Number is assigned and communicated to the importer. The importer is required to refer to this number in all subs equent correspondence.Chapter 28 - Customs Cargo Service Providers - Para 1 - _1. Introduction_.txt Customs Cargo Service ProvidersChapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 1 - _1. Introduction_.txt Disposal of Unclaimed/Uncleared CargoChapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt 9.1 EOUs used to be private bonded warehouse under provisions of Section 58 of the Customs Act, 1962. To undertake manufacturing or other operations in the warehouse in re lation to warehoused goods, the required permission was granted under Section 65 of the Customs Act 1962, read with “Manufacture and Other Operations in Warehouse Regulations, 1966”. The mandatory warehousing has now been done away with w.e.f. 29.07.2016 and EOUs are required to follow the procedure prescribed under Rule 5 of the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 for which Notification no. 52/2003 -Customs dated 31st March, 2003 has been amended by Notification No . 59/2017 -Customs dated 30th June, 2017.The degree of supervision of the Departmental officers on movement of raw materials, components, finished goods and manufacturing process and accounting in an EOU is aimed at providing operational flexibility, easing restrictions and removing practical difficulties faced by EOUs. Accordingly, the manufacture is now allowed without any physical supervision of the Central Excise and Customs authorities, locking of the warehouse premises, control over the issue and retur n of imported goods. Further, all movements from and to the units like clearance of raw materials/ components to the job worker's premises, return of goods from the job worker's premises, clearance to other EOUs, export and sale into DTA can be made by the manufacturer subject to recording of each transaction in the records prescribed by the Board/Commissioners or their private records approved by the Commissioner. [Refer Circular No. 88/98 -Cus, dated 2 -12-1998] Chapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt 9.2 Exports by EOUs are allowed on self -sealing and self -certification basis. [Refer Circular No. 12/2005 -Cus dated 4.3.2005]Chapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt 9.3 The EOUs were allowed self -bonding/self -warehousing without the requirement of physical verification of goods by officers of Customs and Central Excise for both imported as well as indigenously procured goods. This relaxation was available to EOUs with a clean track record having physical export turnover of goods or services is Rs.10 Crores or above in the preceding financial year. [Circular No. 19/2007 -Cus dated 3.5.2007 amended by 19/2015 dated 9.6.2015]]Chapter 25 - Export Oriented Units - Para 9 - _10. B-17 Bond_.txt 9.4 With the removal of mandatory warehousi ng, EOUs stand delicensed as warehouses under Customs Act, 1962, with effect from 13th August, 2016. EOUs are no longer required to maintain warehoused goods register. Instead the records of receipt, storage, processing and removal of goods is required to be maintained in a prescribed form in digital manner. A digital copy of Form A, containing transactions for the month, shall be provided to the proper officer, each month (by the 10th of month) in a CD or Pen drive, as convenient to the unit. The requireme nt of sending re - warehousing certificates has also been dispensed with for all EOUs. Instead, upon receipt of goods in the unit, copy of relevant bill of entry shall be provided to the jurisdictional office who shall Custom s Manual , 2023 246 reconcile the imports with intimation p rovided under Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. [Refer Circular No.35/2016 -Customs dated, the 29th July 2016 and Circular No.29/2017 -Customs dated 17th July 2017]Chapter 16 - Import and Export through Courier - Para 8 - _10. Registration of Authorised Courier_.txt 9.1 The Courier regulations for both manual and electronic mode prescribe a procedure for clearance of uncleared goods. In case of imported goods, the same are required to be detained by Customs and a notice issued to the Authorised Courier and goods can be disposed of after the expiry of 30 days of the arrival of the said goods. The charges payable for storage and holding of such goods are to be borne by the Authorised Courier. Chapter 16 - Import and Export through Courier - Para 8 - _10. Registration of Authorised Courier_.txt 9.2 In the case of export goods, a similar procedure as in respect of imported goods is prescribed, the onl y difference being that such goods can be disposed of if they have not been exported within 7 days of arrival into the Customs Area or within such extended period as may be permitted by the Customs.Chapter 30 - Offences and Penal Provisions - Para 1 - _1. Introduction_.txt Offences and Penal ProvisionsChapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt Duty Drawback 1. Drawback on re -export of imported goodsChapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt 1.1 Duty Drawback on export of duty paid imported goods is allowed in terms of Section 74 of Customs Act, 1962 read with Re -export of Imported Goods (Drawback of Customs Duties) Rules, 1995. The goods are to be entered for export within two years from date of payment of duty on importation thereof. Under certain circumstances this period may be extended upto one year by the Principal Chief Commissioner/Chief Commissioner of Customs and beyond that by the Board. [Refer Notification No.33/94 -Cus(N.T.) dated 01.07.1994] Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt 1.2 Application by exporter is required to be made within 3 months from the date on which an order permitting clearance and loading of goods for exportation is made by the proper officer. This perio d may be extended up to 12 months from such date of order subject to conditions and fee payment. [Refer Circular No.13/2010 -Cus., dated 24 -6-2010]Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt 1.3 A portion of the Customs duty paid at the time of import is given back as duty drawback, subject to cer tain procedure and conditions including identification of export goods with those imported on duty payment and their usage. Where the goods are not put into use, ninety eight per cent of Duty Drawback is admissible. Otherwise drawback is granted based on p eriod of use. Used goods do not get Drawback if exported 18 months after import. [Refer Notification No.19 -Cus., dated 6 -2-1965] Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt 1.4 On the issues of compliance to Rules, 1995 relating to manner and time of claiming drawback, identification, determination of and extent of use and other attendant aspects, all cases of drawback processing or denial are to be handled by way of detailed speaking order, following the principles of natural justice. Each such order is examined by the Commissioner for its legality and propriety. [Refer Circular No.35/2013 -Cus., dated 5 -9-2013]Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt 1.5 The examination report on shipping bill for re -export must be recorded separately in a self - contained and explicit manner on each of the two aspects of iden tity and use. The examination report should not be made of phrases that are cryptic, generalised or sweeping in nature such as ‘as per declaration’, ‘in such condition’, ‘found in order’, ‘found as declared’, ‘goods are same’ etc. [Refer Circular No.16/201 6-Cus., dated 09.05.2016]Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt 1.6 In order to prevent dual benefit while sanctioning drawb ack under Section 74 of the Customs Act, 1962, it may be ensured that a certificate duly signed by the Central/State/UT GST officer, having jurisdiction over the exporter is obtained, that no credit of integrated tax /compensation cess paid on imported goods has been availed or no refund of such credit or integrated tax paid on re - exported goods has been claimed.Chapter 22 - Duty Drawback - Para 1 - _2. Duty drawback on export of manufactured goods_.txt [Refer Circular No.21/2017 -Cus., dated 30.06.2017] 1.7 The Pay and Accounts Office (PAO) under Chief Controller of Accounts, CBIC does the accounting and reconciliation of drawback payments after the receipt of monthly account from the concerned Commission erates or Customs Houses.Chapter 3 - Procedure for Clearance of Imported and Export - Para 16 - _19. Arrival of export goods at docks_.txt 18.1 Generally the processing of Shipping Bills requires the production of a GR form that is used to monitor the foreign exchange remittance in respect of the export goods. However, there are few exceptions when the GR form is not required. These exceptions inc lude export of goods valued not more than US $25,000/ - and export of gifts valued upto Rs.5 lakhs. [Refer RBI Notifications No.FEMA.23/2000 -RB, dated 3 -5-2000, and No.FEMA.116/2004 -RB, dated 25 -3-2004] Custom s Manual , 2023 46Chapter 25 - Export Oriented Units - Para 11 - _12. Import and export procedures_.txt 11.1 The EOUs basically function under the administrative control of the Development Commissioner of the SEZ as per the jurisdiction notified by the Ministry of Commerce. The Development Commiss ioner is the licensing authority in respect of EOU. In respect of STP / EHTP units, the designated officer (Director) of the Ministry of Communication and Information Technology is the licensing authority. These authorities are also responsible for monitor ing the export performance of the units in terms of Para 6.12 of HBP read with Appendix 6F of FTP. 11.2 The concept of NFEP and EP has been replaced with Net Foreign Exchange Earning (NFE) from 2003 -04. Further, duty liability is fixed in proportion to shor tfall in NFE. Now the unit has to achieve a positive NFE i.e. their foreign exchange earning has to be more than the foreign exchange outflow. The NFE is calculated cumulatively in the block of 5 years. If the unit is not NFE positive, Development Commissi oner is required to inform the Customs authorities for recovery of the proportionate duty. This provision is not only more equitable but also prevents a unit to become unviable on account of huge demand without taking into account the exports performance achieved. 11.3 The Development Commissioner is responsible for monitoring foreign exchange realization/remittances of EOUs in coordination with the General Manager, RBI concerned. [Refer RBI Circular No. COEXD.3109/05.62.05/1999 -2000, dated 21 -2-2000] 11.4 The Unit Approval Committee headed by the Development Commissioner is responsible for monitoring the performance of EOUs.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 7 - _11. Settlement of Cases_ Settlement Commission_.txt 10.1 In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier Instruction dated 17.08.2011 from F No 390/Misc/163/2010 -JC and in accordance with the National Litigation Policy that is aimed at reducing Government litigation and also expedite the dispute resolution process, the Board has fixed the following monetary limits as given below in Table 31.1, which appeal shall not be filed in the Tribunal, High Court and the Supreme Court in respect of Customs cases: Chapter 31 - Appeal_ Review and Settlement of Cases - Para 7 - _11. Settlement of Cases_ Settlement Commission_.txt Tabel 31.1: Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court S. No. Appellate Form Monetary Limit 1 CESTAT Rs. 10,00,000/ - 2 High Court Rs. 15,00,000/ - 3 Supreme Court Rs. 25,00,000/ -Chapter 31 - Appeal_ Review and Settlement of Cases - Para 7 - _11. Settlement of Cases_ Settlement Commission_.txt For ascertaining whether a matter would be covered within or without the aforementioned limits, the determinative element would be duty/ tax under dispute. To illustrate it further a case involving duty upto Rs. 10 lakhs whether with penalty and interest o r otherwise, as the case may be, no appeal shall be filed in the Tribunal. However, where the imposition of penalty is the subject matter of dispute and the said penalty exceeds the limit prescribed, then the matter could be litigate further. Similarly, wh ere the subject matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require further litigation. Custom s Manual , 2023 336 However, adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. (b) Where notification/instruction/order or Circular has been held illegal or ultra vires. (c) Classification and refunds issues which are of l egal and/or recurring nature. [Refer Instruction F No. 390/Misc/163/2010 -JC, dated 17 -12-2015 and F No. 390/Misc/116/2017 -JC, dated 04-4-2018] 10.2 In such cases wherever it is decided not to file appeal, such cases shall not have any precedent value. In such cases, it should specifically be recor d that “even though the decision is not acceptable, appeal is not being filed as the amount involved is less than the monetary limit prescribed by the Board.”. Further, in such cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. [Refer Instruction F No. 390/170/92 -JC, dated 13 -1-1993 and F.No. 390/Misc./163/2010 -JC, dated 20 -10-2010]Chapter 30 - Offences and Penal Provisions - Para 2 - _2. Seizure of offending goods_.txt 1.1 Persons involved in import or export activity in violation of prohibitions or restrictions in vogue or with the intent to evade duties or fraudulently claim export incentives are liable for strict penal action under the Customs Act, 1962. The offending goods can be confisc ated and heavy fines and penalties imposed on the persons concerned. In fact, sensitive goods like narcotics, FICN, arms and ammunitions, etc. are absolutely confiscated. There are also provisions for arrests and prosecution to deter smuggling or commercia l fraud, which seriously affects the economic security. Chapter 30 - Offences and Penal Provisions - Para 2 - _2. Seizure of offending goods_.txt 1.2 In the context of penal provisions under the Customs Act, 1962 the term “smuggling” has vast connotations and means “any act or omission which will render such goods liable for confiscation under Sections 111 or 113 of the said Act”.Chapter 30 - Offences and Penal Provisions - Para 2 - _2. Seizure of offending goods_.txt 1.3 In general terms, the word “penalty” means punishment under the law, i.e., such punishment as is provided in penal laws. It also means the sum payable as a punishment for a default. The Customs Act, 1962 cont ains specific provisions for imposition of penalty in case of contraventions of the legal stipulations.Chapter 25 - Export Oriented Units - Para 5 - _5. Monitoring and administrative control_.txt 4.1 Under the EOU scheme, the units are allowed to import or procure from bonded warehouses in DTA/ International exhibitions in India, without payment of duty all types of goods including capital goods, raw materials, components, packing materials, consumable s, spares and various other specified categories of equipment including material handling equipment , required for export production or in connection therewith. However, the goods prohibited for import are not permitted. In the case of EOUs engaged in agric ulture, animal husbandry, floriculture, horticulture, pisciculture, viticulture, aquaculture, poultry, sericulture, gem & jewellery manufacture and granite quarrying, only specified categories of goods mentioned in the relevant notification are permitted duty-free import. Indigenous excisable goods specified in Notification no. 22/2003 -CE dated 31.03.2003 can be procured duty free. 4.2 The Customs exemption Notification No. 52/03 -Cus. (for imports) and Central Excise exemption Notification No. 22/03 -CE, both d ated 31 -3-2003 prescribe several conditions to be fulfilled by the beneficiaries keeping in view the objective of the EOU scheme and to prevent abuse. EOUs are also provided various flexibilities in the matter of taking out the materials for job work, inte r-unit transfer. The EOUs/ EHTPs/ STPIs/ BTPs are required to be positive net foreign exchange earner Custom s Manual , 2023 243 except for sector specific provision of Appendix 6 B of FTP where a higher value addition shall be required as per the provisions of FTP. NFE earnings is calculated cumulatively in blocks of 5 years from the commencement of commercial production according to a prescribed formula as per para 6.10 of HBP. 4.3 The EOUs are licensed to manufacture goods within the premises for the purpose of export. The period of LOP is initially for five years after the unit has commenced production, which is extendable by another five years by the Development Commissioner. On completion of the LOP period, it is for the unit to decide whether to continue under, or to opt out, of the scheme. Where unit opts to continue, DC will extend approval period. If no intimation in this regard is received from unit within a period of six months of expiry of approval period, DC will take action, suo motu, to cancel approval under EOU scheme a nd take further action in this regard. Where units give their option to continue after expiry of six months as stipulated above, DC will grant extension after obtaining approval of BOA. 4.4 Inputs imported or procured duty free are required to be accounted f or in accordance with SION. For the items having no SION, consumption of inputs is allowed subject to generation of waste, scrap and remnants up to 2% of input quantity. However, if any item in addition to those given in SION are required as input or where generation of waste, scrap and remnants is beyond 2% of the input quantity, consumption is allowed on the basis of self -declared norms for a period of three months till the jurisdictional Development Commissioner fixes ad hoc norms subject to an undertaki ng by the unit that the self -declared/ ad hoc norms shall be adjusted in accordance with norms as finally fixed by the Norms Committee in DGFT for the unit. Further, a provision has also been made to consider such cases by the Board of Approval for appropr iate decision in case of difficulty in fixation of SION by the Norms Committee. The norms fixed by the Norms Committee shall be applicable to the specific unit. [Refer Circular No. 12/2008 -Cus dated 24 -7-2008]Chapter 2 - Arrival of Conveyances and Related Procedures - Para 5 - _5. Person filing the manifest to be registered_.txt 4.1 In accordance with section 30 of the Customs Act, 1962 the person in charge (Master /Agent) of a vessel or an aircraft or a vehi cle carrying imported goods or export goods has to deliver an import manifest (an import report in case of a vehicle), in electronic form, prior to arrival in the case of a vessel and an aircraft or within 12 hours of arrival in case of a vehicle in the pr escribed form. The person -in-charge or any other person who causes delay and the proper officer is satisfied that there was no sufficient cause for such delay, shall be liable to a penalty not exceeding Rs.50,000/ - . A person delivering the import manifest or import report has to declare the truthfulness of its contents.Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt 12.1 The officers of Customs also cannot escape serious action including prosecution action, if they abuse their powers or collude or connive with tax evaders. In the following cases, prosecution proceeding against a Custom officer may be initiated under Section 136 of the Customs Act, 1962: (1) If any officer of customs enters into or acquiesces in an y agreement to do, abstains from doing, permits, conceals or connives at any act or thing, whereby any fraudulent export is effected or any duty of customs leviable on any goods, or any prohibition for the time being in force under this Act or any other la w for the time being in force with respect to any goods is or may be evaded, he shall be punishable with imprisonment for a term which may extend to [three years], or with fine, or with both. Custom s Manual , 2023 316 (2) In cases of vexatious search, Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt (a) if any officer of customs, r equires any person to be searched for goods liable to confiscation or any document relating thereto, without having reason to believe that he has such goods or documents secreted about his person, the said Customs Officer may be punishable with imprisonmen t for a term which may extend to 6 months, or with fine which may extend to Rs.1, 000/ -, or with both; orChapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt (b) if any officer of customs, arrests any person without having reason to believe that he has been guilty of an offence punishable under Section 135 of the said Act, he may be punishable with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1,000/ -, or with both; orChapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt (c) if any officer of customs, searches or authorizes any other officer of customs to search any place without having reason to believe that any goods, documents, or things of the nature referred to in Section 105 of the said Act are secreted in that place, he may be punishable with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1,000/ -, or with both.Chapter 30 - Offences and Penal Provisions - Para 13 - _13. Presumption of culpable mental state_.txt (3) If any Customs Officer, except in the discharge in good faith of his duty as such officer or in compliance with any requisition made under any law for the time being in force, discloses any particulars learnt by him in his official capacity in respect of any goods, he may be punishable with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1,000/ - or with both.Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt 2.1 The provisions of Reward/Incentive Schemes of FTP 2009 -14 (effective for exports till 31.03.2015) viz. Served From India Scheme (SFIS), Vishesh Krishi and Gram Udyog Yojana (VKGUY), Agri. Infrastructure Incentive Scrip (AIIS), Focus Market Scheme (FMS), Focus Product Scheme (FPS) and Status Holders Incentive Scrip (SHIS) Schemes have been dealt at paras 2 to 7 of Chapter 23 of the Customs Manual 2014. 2.2 Under the FTP 2015 -20,Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt (a) Merchandise Exports from India (MEIS) Scheme rewards export of notified goods listed in Appendix 3B of Handbook of Procedures generally @ 2% or 3% or 5% or 7% or 10% of certain FOB value of exports. It includes reward on export via foreign post offices or international courier terminals of specified items that are transacted using e -commerce platforms, subject to value limit of Rs. 5 lakh per consignment. In order to claim reward under MEIS, it is mandatory that exporter declares intent to claim reward at t he time of export on shipping bills / bills of export that are filed on or after 1.6.2015. Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt (b) Service Exports from India (SEIS) Scheme incentivizes export of notified services listed in Appendix 3D of Handbook of Procedures by service provider located in India who have specified minimum net free foreign exchange earnings in preceding financial year. Only services rendered in the manner as per Para 9.51(i) and Para 9.51(ii) of the Foreign Trade Policy (FTP) 2015 -20 are eligible. The entitlement is either 3% or 5% or 7% of net foreign exchange earned.Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt (c) Under these two schemes, based on FOB value of exports/net foreign exchange earnings, DGFT issues duty credit scrips viz. MEIS & SEIS scrips. Both, MEIS and SEIS scrips are freely transferable and can be use d for payment of Basic Customs Duty (BCD) on import of any item except those listed in Appendix 3A of Foreign Trade Procedures, or for domestic procurement of items that continue to be subject to Central Excise duties in GST regime. Basic Customs duty paid through debit under these scrips is allowed to be adjusted as Duty Drawback. Additional Customs duty/ post GST remnant excise duty paid through debit in these scrips is also allowed to be adjusted as CENVAT Credit or Duty Drawback. [Refer Notifications Nos. 24 and 25 /2015 -Customs, Nos.20 and 21 /2015 -C.E., all dated 8-4-2015] Custom s Manual , 2023 222 (d) Duty Credit Scrips issued under FTP 2015 -20 can also be utilized / debited for payment of Customs duties in case of EO defaults for authorizations issued under Chapter 4 and 5 of FTP 2015 -20.However, Duty Credit Scrips cannot be used to discharge penalty o r interest which are required to be deposited in cash. [Refer Circular No. 11/2015 -Customs dated 01.04.2015] Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt (e) Clearance of goods from Customs Bonded warehouses using MEIS and SEIS duty credit scrips for duty payment is allowed as per the same procedure as is prescribed for DEPB scrips. [Refer Para 3.11 of Foreign Trade Procedure 2015 -20 and Circular No. 68/2000 dated 18.8.2000 and 72/2003 -Cus dated 11.8.2003]. 2.3 Verification related to duty credit scrips:Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt Where export of goods under specific shipping bills/bills of export (not filed electronically in Customs EDI) shown in annexure/condition sheet of the reward duty credit scrip is involved, the backing shipping bills need to be verified for genuineness. However, if the shipping bills were filed electronically in Customs EDI but scrip was not received simultaneously online through electronic transmission from DGFT, such verification of genuineness of shipping bil ls shall be restricted to not more than 5% randomly selected scrips for which EDI shipping bill details (irrespective of port of export) shall be viewed in house using the role ‘enq_ cntry’ in ICES v. 1.5, without seeking documents from exporter. The Custom Houses need not verify genuineness of shipping bills when the reward scrip has been simultaneously received online through electronic transmission from DGFT. Customs can also carry out complete verification of scrip only where specific intelligence sugges ts misuse or requirement of an investigation. Chapter 23 - Export Promotion Schemes - Para 3 - _3. Advance Authorization Scheme_.txt [Refer Circulars No. 5/2010 -Cus.dated 16 -3-2010, No.17/2012 -Cus., dated 5 -7-2012, No. 14/2015 - Cus. dated 20 -4-2015, 12/2016 -Cus dated 28 -3-2016 and Instruction No.609/119/2010 -DBK., dated 18 -1-2011]Chapter 5 - Classification_Assessment of Projects Imports_ - Para 2 - _2. Project imports_.txt 1.1 For the sake of convenience, a special classification has been introduced in the Customs Tariff for project imports, baggage and postal imports. By virtue of this classification, the diverse goods that are imported for the purpose of execution of projects or as baggage and postal imports are classified under one heading and subjected to a uniform rate of duty. This facilitates assessment and ensures faster clearances since the alternative would be to classify each item distinctly and subject the same to the applicable duty.Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt of various Directorate Generals/Directorates of Customs and Zonal Chief Commissioners/Commissionerates of Customs and Central GSTChapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt Directorate Generals/Directorates # Name of Directorate Generals/Directorates Email ID 1 DG Analytics and Risk Management dgarm -cbec@gov.in 2 (i) DG Anti -Profiteering Indirect Taxes and Customs dgap.cbic@gov.in (ii) National Anti -Profiteering Authority (GST) secretary.naa@gov.in 3 DG Audit Indirect Taxes & Customs dg.audit -cbec@nic.in 4 DG Export Promotion dgep -dor@nic.in 5 DG GST Intelligence dgcei.admnnd@gmail.com 6 DG Goods & Services Tax dggst -cbic@gov.in 7 DG Human Resource Development (HRM -I) dghrdhrm1.cbic@gov.in 8 DG Human Resource Development (I&W/EMC) dghrdcbic -saket@gov.in 9 National Academy of Customs, Indirect Taxes & Narcotics dg.nacen -cbec@nic.in 10 DG Performance Management dg.insp -cbec@nic.in 11 Directorate Of Revenue Intelligence drihqrs@nic.in 12 (i) DG Systems & Data Management dg.sys@icegate.gov.in (ii) Directorate of Data Management commr -ddm-cbec@nic.in 13 DG Taxpayer Services dgts-cbic@gov.in 14 DG Valuation dg.valuation@dov.gov.in 15 DG Vigilance dgvig@icegate.gov.in 16 Directorate Of International Customs diccbec.dor@gov.in 17 Directorate Of Legal Affairs dla-rev@nic.in 18 Directorate Of Logistics dol-cbec@nic.in 19 Directorate Central Revenues Control Laboratories dir.crcl -cbec@nic.in Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt Custom s Manual , 2023 422 Zonal Chief Commissioners/Commissionerates of Customs # Zonal Chief Commissioners of Customs Email ID 1 Ahmedabad Zone ccoahm -guj@nic.in 2 Bengaluru Zone ccu-cusblr@nic.in 3 Bhopal Zone mb.rangisetty@gov.in 4 Bhubaneshwar Zone ccu-cexbbr@nic.in 5 Chennai Zone ccchennaizone.tn@nic.in 6 Delhi Zone ccu-cusdel@nic.in 7 Delhi (Preventive) Zone cccpdz -cbec@nic.in 8 Guwahati Zone cco-cgstguwahati@nic.in 9 Hyderabad Zone ccu-cexhyd@nic.in 10 Kolkata Zone ccu-cuskoa@nic.in 11 Meerut Zone ccu-cexmeerut@nic.in 12 Mumbai -I Zone ccu-cusmum1@nic.in 13 Mumbai -II Zone chiefcom@jawaharcustoms.gov.in 14 Mumbai -III Zone cczone3@mumbaicustoms3.gov.in 15 Nagpur Zone cccexnag@gmail.com 16 Patna (Preventive) Zone ccu-cuspatna@nic.in 17 Pune Zone ccu-cexpune@nic.in 18 Thiruvananthapuram Zone ccu-cexcox@nic.in 19 Tiruchirappalli (Preventive) Zone ccuprev -custrichy@nic.in 20 Visakhapatnam Zone suresh.kishnani@nic.in Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt Custom s Manual , 2023 423 Custom s Manual , 2023 424Chapter 35 - Customs Functions related to Preferential Trade - Para 5 - List of Email IDs.txt For more information access our website at cbic.gov.in ©2023 Central Board of Indirect Taxes and Customs All rights reserved. The information contained herein is of general nature and is not intended to address the circumstances of any particular individual or entit y. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future . No one should act on such information with out appropriate professional advice after a thorough examination of the part icular situation . Please share your feedback with us at dircus@nic.inChapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt 7.1 Imports and exports under the Export Promotion schemes are permitted at the ports, airports, ICDs and LCSs, as specified in the respective Customs duty exemption notifications. However, these notifications empower the Commissioners of Customs to permit exp ort/import under these schemes from any other place which has not been notified, on case to case basis by making suitable arrangements at such places. In addition, international courier terminals and foreign post offices, as notified are included as port o f export for rewards on exports of goods subject to value limit of Rs. 5 lakh per consignment. [Refer DGFT Notification No. 22/2015 -20 dated 26.07.2018 and Customs Notification No. 24/2015 - Cus dated 8.4.2015 as amended vide Notification No. 63/2018 -Cus d ated 18.09.2018] Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt 7.2 Facility to execute a common bond for specified export promotion schemes like Advance Authorization/Duty Free Import Authorization and EPCG is permitted to authorization holders, subject to certain conditions. [Refer Circular No.11(A) / 2011 -Cus., dated 25 -2-2011]Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt 7.3 Facility for suomoto payment of Customs duty in case of bona fide default in export obligation under the Advance/ EPCG authorisations is provided in procedure prescribed vide Circular No. 11/2015 -Customs dated 01.04.2015. Para 4.50 and para 5.23 of HBP 2015 -2020 refer to this facility. 8. Verification and Monitoring related to AA, DFIA, EPCG and Post Export EPCG authorizations:Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt 8.1 The AA holder is required to maintain a true and proper account of consumption and utilization of duty free imported/domestically procured goods for a specified minimum period. The AA No./date is to be indicated on the shipping bill/ bill of export or invo ice (in case of deemed exports). The imports/exports under AA and their utilization require monitoring. The AA holder is to submit relevant export documents to RA to obtain an Export Obligation Discharge Certificate (EODC). An AA holder is required to depo sit Customs duties with interest in case EO is not fulfilled. The RA informs details of payments to Customs at the port of registration or Commissioner of Customs Custom s Manual , 2023 227 having jurisdiction over the factory of AA holder, as the case may be. The EODC or redemption letter is taken into account by Customs authority at port of registration for purposes of redemption of Bond/Bank Guarantee, subject to prescribed checks including intelligence based checks. Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt 8.2 The jurisdictional Commissioners of Customs are required to take action to monitor fulfilment of export obligation. Field formations are now also enabled to view in EDI the authorization -wise all India export details which would assist in identifying actionable cases under Advance Authorization and EPCG scheme. Com missioners are to put in place an institutional mechanism for periodical meetings with RA to exchange intelligence, check misuse and pursue issues such as EO fulfilment status in cases where EO period has expired in that quarter/ previous quarter so that c oncerted action can be taken against the defaulters. In case of defaulters, the field formation may issue simple notice to the Authorisation holder for submission of proof of discharge of export obligation. In case, where the Authorization holder submits p roof of their application having been submitted to DGFT, the matter may be kept in abeyance till the same is decided by DGFT. Further, timely action taken in all cases of default is required to be initiated to safeguard revenue. The action to safeguard re venue is monitored through CBIC’s Comprehensive MIS formats DGI - Cus 11& 11A. All field formations are required to update this data on regular basis. [Refer Circular 16/2017 Dated 02.05.2017] Chapter 23 - Export Promotion Schemes - Para 8 - _9. Older E xport Promotion Schemes_.txt 8.3 Apart from the checks prescribed in Board’s extant instructions, the jurisdictional Commissioners of Customs are also to cause random verification for some of the authorizations issued under EPCG/ DFIA/ Advance Authorization schemes to check correctness of address on the Autho rizations. The correctness of installation certificates issued by the Chartered Engineers is required to be verified on a random basis and has been restricted to 5% cases. When address verification or Installation Certificate verification is requested by t he Customs authorities in respect of EPCG authorizations, the authorities should include in their verification, a check of the periodical utility bills (containing the address) as one of the means enabling verification of installation/operation/ licensee p remises. Wherever aforesaid checks are prescribed, the verification shall be carried out through the jurisdictional Customs authorities. [Refer Instruction issued vide F.No. 605/71/2015 -DBK dated 14.10.2016] 8.4 To rule out fabricated export documents us ed to show fulfilment of EO, the genuineness of shipping bills or bills of export not on Customs EDI (i.e. manual) is to be expeditiously verified while registering a duty credit scrip or post export EPCG duty credit scrip or processing EODC/redemption let ters based on document purported to be of Customs non -EDI ports [Refer Circulars No.5/2010 -Cus., dated 16 -3-2010, No.25/2012 Cus., dated 6 -9-2012, Instruction No.609/119/2010 -DBK, dated 18 -1-2011 and Circular No.14/2015 -Cus., dated 20 -4-2015]Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt An Indian Customs Single Window Project has begun with the establishment of an appropriate administrative structure in the form of an inter -ministerial Steering Group that is chaired by Member (Customs), CBIC, a Project Management Group in CBIC and Proje ct Management Units in the Ministries. With the introduction of Single Window, an electronic online message exchange between the Food Safety and Standards Authority of India (FSSAI) and the Department of Plant Protection, Quarantine and Storage (PQIS) wit h the Customs has started, which enables reducing the dwell time considerably. Under this online message exchange system for import goods there is seamless online exchange in real time of the Customs Bill of Entry (Import declaration) with these agencies a nd Release Order (RO) from both the agencies will be received by the Customs in electronic message format. The salient features of this online message exchange system are as under: Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt (i) Indian Customs EDI System (ICES) would transmit “BE message” to the FSSAI and PQIS on completion of assessment of the relevant Bills of Entry (Bs/E) by the Customs ICES application after entry -inward of the consignment. The BE message would be provided to FSSAI/PQIS for all Bs/E falling under t he identified Custom Tariff Heads (CTHs), as per list made available by the respective agencies.Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt (ii) The Customs officers would be able to access the details of the Bs/E referred by the ICES to FSSAI/PQIS. (iii) The importers would track the status of the Bs/E on ICEGATE (https://www.icegate.gov.in). (iv) The receipt of the Bs/E message shall be acknowledged by the FSSAI/PQIS through a receipt message to the ICES.Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt (v) On processing of the Bs/E message by the FSSAI/PQIS, these agencies would electronically t ransmit an RO, concerning each item of the Bs/E. From the Customs side, Out of Charge (OOC) will not be allowed in the system till the RO is received from the agency concerned for all the items. There are 6 types of ROs which may be provided by the FSSAI/P QIS to the ICES, as follows:Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt (a) Release - goods can be released by the Customs. (b) Destruction goods to be destructed by the Customs. (c) Deportation goods to be exported back to the Country of Origin. (d) No Objection Certificate (NOC) goods can be released by t he Customs. (e) NCC (Non -compliance Certificate) non -rectifiable defects observed in the goods. (f) Product Out of scope - goods are out of scope for FSSAI/PQIS.Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt Custom s Manual , 2023 11 (vi) In case, the Release Order falls under types (b), (c) and (e) above, the OOC would not be allowed in the ICES. Details of such consignments will be entered by the Customs Assessing Officer in the closure of B/E menu after all processes are complete. (vii) On r eceipt of RO online, the Customs ICES shall integrate the data in the ICES database, which shall be available to the Customs officers concerned. (viii) The other formalities under the Customs Act, 1962 such as duty payment, goods registration, examination would continue during the time interval between transmission of Bs/E message from ICES to the receipt of RO message from FSSAI/PQIS. During this period the samples of the goods under consideration may also be taken for testing purposes. Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt (ix) In terms of Board’s C ircular No.3/20 11-Customs ., dated 6 -1-2011 import consignments that have been tested on previous five consecutive occasions and found in order may not be referred to FSSAI. Under single window project, the electronic monitoring and waiver of shipments whic h are eligible for waiver from FSSAI testing are being effected without human interference.Chapter 1 - Overview of Customs Functions - Para 3 - _2. IGM _SMTP_.txt (x) Since the electronically received RO in regard to Bs/E referred to FSSAI/PQIS shall be accepted by the Customs for clearance of the imported foods items/plant ma terials, the Customs shall not insist on a physical copy of the RO from these agencies. [Circular No. 09/2015 -Customs dated 31.03.2015] (xi) SWIFT in Exports have been extended on export side for online referral to WCCB to all Customs EDI locations for smooth online clearance. [Refer Circular No.9/ 2015 Cus., dated 13 -4-2015, Circular No.1/2017 -Customs dated 04 -01-2017, Circular No.31/2017 -Customs dated 25 -07-2017]Chapter 25 - Export Oriented Units - Para 3 - _3. Setting up of an EOU_.txt 2.1 EOUs/EHTPs/STPs are entitled to import duty free (including exemption from IGST & cess up to 31.03.2021) raw materials, capi tal goods and office equipment etc. vide Customs Notification No. 52/2003 - Cus., dated 31 -3-2003 and procure indigenous excisable goods duty free vide Central Excise Notification No. 22/2003 -CE., dated 31 -32003.Chapter 17 - Import and Export through Post - Para 1 - _1. Introduction_.txt Import and Export through PostChapter 35 - Customs Functions related to Preferential Trade - Para 4 - List of Circular .txt s/ Instruction s/ Notification sChapter 35 - Customs Functions related to Preferential Trade - Para 4 - List of Circular .txt S. No Dated Circular/ Instruction / Notification Subject Chapter Para 1 6/2/1965 Notification No.19/65 - Customs Drawback rates -goods taken into use- after importation. 22 1.3 19 3.2 2 24/09/1966 Notification No.174/66 -Cus. as amended vide Notification 44/2017 -Cus dated 30.06.2017 Private personal property -re-import of 19 2.3(iv) 3 28/01/1977 Clarification issued vide F. No. 353/91/74 -Cus -- 7 3.1 4 1/10/1977 Notification No. 208 -Cus. -- 22 5.2 5 9/1/1978 Instructions F. No.511/7/77 - Cus.VI -- 7 3.1 6 29/05/1984 Circulars No.23/84 -CX-6 -- 25 16.2 7 10/6/1986 Instructions F.No.305/105/85 -FTT -- 25 32.1 8 11/1/1988 Instruction F. No. 11018/63/87 -Ad IV -- 24 32.1 9 13/01/1993 Instruction F.No.390/170/92 - JC -- 31 10.2 11.3 10 2/3/1994 Circular No. 27/27/94 -CX -- 31 11.3 11 13/07/1994 Notification No. 154/1994 - Cus Exemption to samples, price lists, commercial samples or prototypes imported as baggage or by post. Air or Courier service and prototypes of engineering goods imported as samples for executing or securing export orders 18 4.1 12 7/1/1994 Notification No.33/94 - Cus(N.T.) -- 22 1.1 13 17/08/1994 Instruction F.No. 268/35/92 - CX-8 -- 25 16.2 14 13/07/1994 Notification No. 154/94 -Cus -- 17 6.2 15 23/02/1995 Circular No. 15/95 -Cus Horticulture etc. 100% EOUs - Exemption from Customs Supervision 25 6.1 16 10/4/1995 Circular No.36/95 -Cus import Manifest (Vessels) Amendment Regulations, 1995 - Instructions regarding 2 9.1 13.2 17 30/05/1995 Circulars No.56/95 -Cus Courier imports - Normal duty but benefit of exemption notifications available - Imports of gifts/ /samples are duty free upto specified value and documents 16 13.1 18 26/05/1995 Notifications No.32/95 -Cus (NT) -- 14 7.1 (f) 19 5/6/1995 Circulars No.59/95 -Cus Customs refund applications regulations - CBEC clarification 14 7.1 (f) Custom s Manual , 2023 392 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 20 14/11/1995 Notification No.158/95 -Cus as amended vide Notification 43/2017 -Cus dated 30.06.2017 Reimported Indian goods and parts thereof (whether of Indian or foreign manufacture) when imported for repairs, reconditioning, reprocessing, remaking or similar other process examples. 19 2.3(iii) 21 17/11/1995 Circular No.156/67/95 -CX -- 31 11.3 22 16/09/1996 Circulars No.47/96 -Cus Transportation of cargo by Air Taxi operators from Inland airports to gateway airports - permission and procedure regarding 10 16.2 23 7/7/1997 Instruction F.No. 450/82/95 - Cus. IV -- 15 3.5 24 20/08/1997 Circular No. 330/46/97 -CX Problems faced by 100% EOUs and units in EPZ, STP and EHTP units for assessment of scrap and waste generated - Regarding 25 16.2 25 17/10/1997 Circulars No. 52/97 -Cus ICD / CFS -Cost Recovery Charges 28 2.33 26 21/11/1997 Circulars No. 63/97 Cus Specified Import Cargo - Fast Track Clearance Procedure 25 12.1 27 10/3/1998 Circulars No. 14/98 -Cus Single Bond required for Surety/ security 25 10.3 12.1 24 10.3 28 16/03/1998 Circulars No.17/98 -Cus Clearing of Laptop computers and Video Projection System from EHTP/ STP and EPZ Unit - Regarding. 25 27.1 29 27/03/1998 Circulars No.22/98 -Cus Samples for DTA Sale/ Export 25 22.2 30 19/06/1998 Circular No. 42/98 -Cus EOUs/ EPZ Units - Option to Execute Single B -17 Bond (sur) or Bond and BG upto 5% of Bond Value 25 10.3 31 4/8/1998 Circulars No.57/98 -Cus Export Cargo movement by containers/ trucks from hinterland to Seaport / Air Cargo complexes - Procedure Prescribed 10 16.2 32 15/09/1998 Circular No.66/98 -Cus EOUs / EPZ / EHTP / STP Units - Reliefs in Execution of B -17 Bond 25 10.3 33 26/10/1998 Circular No.80/98 -Cus No direct correspondence on Policy Issues by Ministries with Customs Commissionerates 28 2.33 34 5/11/1998 Circulars No.83/1998 -Cus Movement of containers and containerised cargo - Instruction regarding. 10 3.2 35 13/11/1998 Circulars No.85/98 -Cus Assessment of clearance of goods imported / exported through courier mode - courier Imports and Exports(Clearance) Regulation, 1998 - Regarding 16 13.1 36 2/12/1998 Circular No. 88/98 -Cus EOUs - Bonding Procedure Liberalised 25 9.1 Custom s Manual , 2023 393 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 37 8/12/1998 Circulars No.90/98 -Cus Simplification in procedure for movement of export goods from factories, 100% EOUs/EPZs etc. on the basis of self certification and reduced percentage of Physical examination - reg. 2. Reduction in percentage of Physical Examination of Export Cargo. 25 12.4 38 29/04/1999 Circular No.19/99 -Cus Diamond Gem & Jewellery Export Promotion Scheme - Amendments regarding. 25 19.4 39 27/05/1999 Circulars No.31/99 -Cus Procedure of transshipment of export cargo from gateway ports like Chennai and JNPT - reg. 10 16.2 40 22/06/1999 Instruction F.No.394/71/97 - Cus(AS) -- 30 10.7 (vii) 41 20/08/1999 Circular and No.52/99 -Cus Clearance of Samples from EOUs/EPZ/EHTP/STP Units to DTA - Regarding. 25 22.2 42 10/9/1999 Circular 60/99 -Cus Difficulty being faced by EOU/EPZ/STP units in regard to replacement of goods exported or imported and found damaged or defective or other -wise unfit for use - reg. 25 13.2 43 6/10/1999 Circulars No. 69/1999 -Cus Movement of Imported Cargo by Containers / Trucks from Airport / ACCs to ICDs / CFSs / Airports / ACCs - reg. 10 13.3 16.2 44 17/11/1999 Circular No. 76/99 -Customs -- 25 10.3 10.5 45 18/02/2000 Circular No.515/11/2000 -CX Committee on Disputes between Govt. and PSUs -Proforma for Forwarding Proposals revised 31 11.3 46 21/02/2000 RBI Circular No. COEXD.3109/05.62.05/1999 - 2000 -- 25 11.3 47 3/5/2000 Circulars No.34/2000 -Cus Transshipment of import and export cargo from/through gateway ports - procedure reg. 10 16.2 48 3/5/2000 Notifications No.FEMA.23/2000 -RB -- 3 18.1 49 16/05/2000 A.D. (M.A. Series) Circular No.11 Foreign Exchange Management Act, 1999 17 7.4 50 24/05/2000 Circular No. 50/2000Customs EOUs/EPZ/EHTP/STP Units ---B17 bonds - debit of only 25% of duty foregone 25 10.5 Custom s Manual , 2023 394 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 51 30/06/2000 Circulars No.55/2000 -Cus Cargo - Consolidation of cargo at gateway port 11 3.2 4.2 52 4/7/2000 Instruction vide F.No. 305/48/2000 -FTT -- 25 17.2 53 5/7/2000 Circulars No.56/2000 -Cus Transshipment of Containers from Gateway ports to ICDs/CFSs 10 16.2 54 13/07/2000 Circulars No.61/2000 -Cus Cargo - Movement of imported cargo by containers / trucks from Airports / ACCS to ICDs/CFSs/Airports/ACCS 11 4.2 16.2 55 24/07/2000 Instructions F.No.450/80/2000 -Cus.IV -- 8 11.1(ix) 56 17/08/2000 Circulars No.67/2000 -Cus Consolidation of cargo at gateway port-procedure -regarding - 11 4.2 57 18/08/2000 Circular No. 68/2000 Facility for permitting imports under DEPB Scheme at customs bonded warehouses through TRA procedure - regarding. 23 2.2 (e) 58 31/08/2000 Circular Nos. 72/2000 -Cus Administrative Control over Export Oriented Units (EOUs)/Export Processing Zones - Instructions regarding. 25 5.2 59 16/10/2000 Circular No.84/2000 -Cus Clearances of Laptop Computers and Video Projection System from EHTP/STP and EPZ Units - Reg 25 27.1 60 2/11/2000 Circular No.87/2000Cus Administrative Control over Export Oriented Units (EOUs) / Export Processing Zones - Instructions Reg. 25 5.2 61 23/02/2001 Circulars No.11/2001 -Cus Valuation (Customs) - Cases handled by Special Valuation Branch of the Custom Houses - Review of instructions 6 9.7 62 17/04/2001 Circular No.22/2001 -Cus Consolidation of cargo at the gateway port -procedure -regarding. 11 3.2 4.2 63 24/05/2001 Circular No.31/2001 -Cus Amendments in Exim Policy and Handbook of Procedures, 1997 -2002 relating to Gem& Jewellery Sector and EOU/EPZ/ STP/ EHTP/SEZ Scheme - Issuance of Customs / Central Excise notifications - reg. 25 25.2 64 20/06/2001 Circular No.578/15/2001 -CX Dispute between the Department and PSU - COD clearance - Requirement of - Reg 31 11.3 65 31/07/2001 Circulars No.42/2001 -Cus Speedy Customs clearance to avoid payment of detention/demurrage charges. 15 3.5 Custom s Manual , 2023 395 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 66 3/8/2001 Notification No.36/2001 -Cus. (NT) This Notification is Amended by Notification No. 62/2001 -Customs (N.T.) 6 2.1 67 6/8/2001 Circulars No.43/2001 -Cus Import of livestock products - reg - 7 6.3 8 11.1(ix) 68 25/10/2001 Circulars No.58/2001 -Cus Application of PFA Act, 1954 and other Acts for the clearance of consignments of food articles - instructions - regarding - 8 4.8 11.1(ix) 69 5/12/2001 Circular No.75/2001 -Cus Movement of export cargo from one port to another by rail - reg. - 10 9.1 16.2 70 7/12/2001 Circulars No. 78/2001 -Cus Bank guarantee for transshipment of cargo from gateway ports to feeder ports/ICDs/CFSs -reg. 10 14.1 16.2 71 23/01/2002 Circulars No.6/2002 -Cus Examination norms for export goods at port of export - reg. - 3 21.4 72 25/02/2002 Circulars No.15/2002 -Cus Carriage of coastal cargo from one Indian port to another port in foreign going vessels -reg. 10 16.2 73 1/3/2002 Notification No. 21/02 -Cus -- 17 4.3 74 5/3/2002 Circular No.16/2002 -Cus General permission for release of imported currency through post - reg. 17 7.3 75 13/03/2002 Circulars No.18/2002 -Cus Customs procedure for export of container cargo from ICDs/CFSs in India to Bangladesh and Nepal through LCSs - reg. - 10 16.2 76 29/07/2002 Circulars No. 46/2002 -Cus Transshipment of containers to ICDs/CFSs - reg. 10 6.2 16.2 77 13/09/2002 Circular No.60/02 -Cus with Annexure V General permission for Authorised Dealers to import currency notes from their overseas branches - regarding. 17 7.4 78 7/10/2002 Circulars No. 65/2002 -Cus Permission to send out goods for job work by EOUs/EPZ/STP/EHTP/SEZ Units - Reg. 25 26.3 (v) 79 19/12/2002 Circular No.90/2002 -Cus Issuance of Transshipment Permit at Ports on Saturdays - reg. 10 6.2 16.2 80 6/3/2003 Circular No. 14/2003 -Cus Decentralization of the work relating to fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs & Central Excise Duties Drawback Rul es, 1995. 22 2.12 Custom s Manual , 2023 396 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 81 24/03/2003 Circular No. 17/2003 -Cus Removal of Laptop Computers and Video Projection System Temporarily out of EOU or EHTP / STP/SEZ Unit - Reg. 25 27.1 82 28/03/2003 Circular No.21/2003 -Cus Requirement of registration of manufacturing premises of foreign drugs manufacturer prior to their import in the country under Drugs and Cosmetics Rules - reg. 8 11.1(ix) 83 1/4/2003 Circular No. 26/2003 -Cus Permission to send out goods for job work by EOUs/STP /EHTP /SEZ Units - Reg. 25 26.3 (v) 84 18/07/2003 Circulars No. 61/2003 -Cus Customs procedure for export of container cargo from ICDs/CFSs in India to Bangladesh and Nepal through LCSs - reg. 10 16.2 85 11/8/2003 Circular No. 72/2003 -Cus Facility for permitting imports under DEPB Scheme at Customs bonded warehouses through TRA procedure - regarding. 23 2.2 (e) 86 6/10/2003 Circulars No.87/2003Cus Movement of Domestic Courier bags on domestic segments of international flights -reg 10 16.2 87 12/9/2003 Notification No.75/2003 - Customs (NT) Central Government hereby fixes the rate of interest at six per cent - per annum for the purposes of the 27A Section Custom Act1 962. 14 7.1 (f) 88 22/12/2003 Circulars No.110/2003 - Customs Filing of Import Manifest before arrival of the vessel or aircraft -reg 2 5.3 13.2 89 16/02/2004 Circulars No. 15/2004 - Customs Filing of Import Manifest before arrival of the vessel or aircraft -reg 2 5.3 13.2 90 5/3/2004 Circular No.23/2004 -Cus Testing of imported textile/textile articles for its composition and hazardous dyes -reg 8 11.1(ix) 91 25/03/2004 Notifications No.FEMA.116/2004 -RB Foreign Exchange Management (Export of Goods and Services) (Second Amendment) Regulations, 2004 3 18.1 92 6/4/2004 Circular No.27/2004 -Cus Appointment of custodian for Air Cargo Complex and Seaports - regarding 28 2.11 2.33 93 16/04/2004 Circulars No. 30/2004 - Customs Filing of Import Manifest before arrival of the vessel or aircraft - reg 2 5.3 13.2 94 26/04/2004 Circular No.31/2004 -Cus Directions of the Hon'ble Supreme Court of India dated 14.10.2003 in the matter of WP No. 657/95 - Regarding. 20 4.1 6.1 95 13/05/2004 Circulars No.34/2004 -Cus Filing of Import Manifest before arrival of the vessel or aircraft -reg. 2 13.2 Custom s Manual , 2023 397 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 96 3/6/2004 Circular No.39/2004 -Cus Implementation of provisions of clause (3), sub -clause (22) of Plant Quarantine (Regulation of Import into India) Order, 2003 -reg 8 11.1(ix) 97 26/10/2004 Circular No.60/2004 -Cus Clearance of imported metal scraps - Procedure regarding. 8 11.1(ix) 98 7/10/2004 Circulars No.52/2004 -Cus Bank Guarantee for transshipment of import & export cargo from Gateway Ports to Feeder Ports/ICDs/CFSs and vice versa regarding 10 16.2 99 13/10/2004 Circular No. 54/2004 -Cus Foreign Trade Policy (FTP) announced on 31.8.2004 - Amendment of notifications relating to EOU and Gems and Jewellery Export Promotion Schemes - Reg. 25 10.3 100 4/1/2005 Instruction F.No.450/132/2004 -Cus.IV -- 8 11.1(ix) 101 4/1/2005 Instructions F.No.450/132/2004 -Cus.IV -- 8 6.3 102 4/3/2005 Circular No. 12/2005 -Cus Fast Track Clearance Procedure. 25 9.2 103 8/4/2005 Notification was No.32/2005 - Cus -- 23 9 104 11/3/2005 Circular No.18/2005 -Cus No requirement of permission for palletisation - regarding. 3 23.2 105 11/3/2005 Circulars No. 13/2005 -Cus Delayed, incomplete or incorrect filing of Import Manifest of Import Report - Regarding - 2 6.4 13.2 106 25/07/2005 Circular No.31/2005 -Cus Containers/cargo -Movement of containers and containerised cargo - Instructions - regarding. 10 3.2 16.2 107 12/9/2005 Instruction F. No. 434/17/2004 -Cus.IV -- 28 Appendix II (vii) 108 3/10/2005 Circular No.40/2005 -Cus Clearance of imported metal scrap - Procedure regarding. 8 11.1(ix) 109 13/10/2005 Instruction F.No.450/122/2005 -Cus.IV -- 8 6.3 11.1(ix) 110 24/11/2005 Circular No.43/2005 -Cus Introduction of Risk Management System (RMS) in Imports 8 4.8 3 15.1 3 11.1 111 24/11/2005 Circulars No. 44/2005 -Cus Delayed, incomplete or incorrect filing of Import Manifest or Import Report 2 6.4 13.2 112 24/11/2005 Circulars No.45/2005 -Cus Transshipment of import and export cargo - waiver of bank guarantee 10 14.1 16.2 113 24/11/2005 Circulars No.46/2005 -Cus Automation of movement of containerized cargo from Gateway Ports to hinterland ports - SMTP 10 16.2 7.5 114 24/11/2005 Circulars No.47/2005 -Cus -- 10 16.2 Custom s Manual , 2023 398 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 115 24/11/2005 Instruction F.No.450/66/2005 -Cus.IV Movement of Less than Container Load (LCL) cargo from one CFS to another CFS 11 3.2 4.2 116 28/11/2005 Circular No.48/2005 -Cus Import of livestock products - regarding 8 6.3 11.1(ix) 117 1/12/2005 Circular No.50/2005 -Cus Procedure for disposal of unclaimed/ uncleared cargo under section 48 of the Customs Act, 1962, lying with the custodians 20 2.13 3.5 6.1 118 30/12/2005 Circular 54/2005 - Customs Guidelines for compounding of offences under Customs and Central Excise Acts - regarding. 30 17 119 9/12/2005 Circular No. 52/2005 -Cus Procedure for disposal of unclaimed/ uncleared cargo under section 48 of the Customs Act, 1962, lying with the custodians - regarding 20 3.5 120 13/01/2006 Circular No. 07/2006 - Customs Procedural relaxation under EOU and Gem and Jewellery Export Promotion Schemes 25 36.12 121 16/02/2006 Circulars No.11/2006 -Cus Measures for expeditious disposal of goods -Procedure for disposal - Regarding 20 6.1 122 1/6/2006 Circular No. 17/2006 -Cus Revision of Foreign trade Policy (FTP) announced on 07.04.2006 - Amendment of notification relating to EOU and Gems & Jewellery sector and Procedural ch anges made effected -reg. 25 7.2 30.2 123 25/08/2006 Circular No. 23/2006 -Cus Examination norms concerning import & export through courier mode -regarding 16 7.1 (g) 13.1 124 25/08/2006 Circular No. 24/2006 -Cus Transshipment of import and export cargo through airports - waiver of bank guarantee 10 2.8 12.7 16.2 125 6/11/2006 Circular No.28/2006 -Cus clearance of consignments of food articles including Hydrogenated Vegetable Oil, Vanaspati Ghee - instructions - Regarding. 8 11.1(ix) Custom s Manual , 2023 399 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 126 22/11/2006 CVC Circular No.40/11/06 Improving vigilance administration by leveraging technology: Increasing transparency throug h effective use of websites in discharge of regulatory, enforcement and other functions of Govt. organisations. 14 7.1 (f) 127 22/01/2007 Circular No.8/2007 -Cus Export of perishable cargo - examination regarding 3 21.5 128 22/01/2007 Instruction F.No.450/08/2007 -Cus.IV Import of drugs under Chemical or generic name 8 11.1(ix) 129 22/01/2007 Circular No.6/2007 -Cus Transshipment procedure between any two Customs Airports 10 13.3 14.1 16.2 12.5 130 2/3/2007 Circular No. 13/2007 -Cus Clearance of livestock and livestock products 8 6.3 11.1(ix) 131 16/03/2007 Circular No.14/2007 -Cus International transshipment of LCL containers at Indian Ports 10 4.3 16.2 11 4.2 132 3/5/2007 Circular No. 19/2007 -Cus amended by Circular No 19/2015 dated 9.6.2015 Re - warehousing of goods imported and/ or procured indigenously by EOU/EHTP/STP/BTP units -reg. 25 9.3 133 8/5/2007 Notifications No. 47/2007 - Customs (N.T.) as amended vide notification No. 56/2018 - Customs (N.T.) dated 22.06.2018 Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 21 3.7 4.3 134 28/06/2007 Circulars No. 23/2007 -Cus Risk Management System (RMS) - Charter of functions for Risk Management Division and constitution of national/local risk manage ment committee 3 14.1 135 2/7/2007 Circulars No.24/2007 -Cus Delay in payment of customs duty refunds 14 7.1 (f) 136 21/08/2007 Circular No.s 29/2007 -- 30 17 137 29/08/2007 Circulars No.31/2007 -Cus Issues concerning import & export through courier mode -regarding 16 13.1 138 9/10/2007 Circular No. 38/2007 -Cus Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 - Instructions - reg. 6 6.3 139 29/10/2007 Circulars No.41/2007 - Customs Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 - instructions for implementation -reg. 21 3.7 4.3 140 28/05/2008 Circulars No.7/2008 -Cus Sanction of Customs duty refunds - Unjust Enrichment 14 7.1 (f) 141 24/07/2008 Circular No. 12/2008 -Cus 25 4.4 Custom s Manual , 2023 400 S. No Dated Circular/ Instruction / Notification Subject Chapter Para Changes/amendments in the EOU/EHTP/STP and Gems and Jewellery Export Promotion Schemes -reg. 17.6 18.1 26.1 36.5 4.4 17.6 18.1 36.5 24 26.1 142 25/07/2008 Instructions F.No.450/105/2008 -Cus.IV Outsourcing / Sub -letting / Transfer of Operations by CFS/ICD - Clarification - reg. 28 2.2 143 2/12/2008 Circular No. 20/2008 - Customs Guidelines for compounding of offences under Customs (Compounding of Offences) Rules, 2005 - regarding 30 17.3 (v) 17 144 19/12/2008 Circulars No.22/2008 -Cus Procedure relating to sanction and pre-audit of refund claims 14 7.1 (f) 145 13/01/2009 Circulars No.1/2009 -Cus Examination norms for goods exported under Reward Scheme 3 21.4 146 2/2/2009 Circular No.5/2009 -Cus. Systems Alert for Monitoring Realization of Export Proceeds in EDI 22 6.2 147 25/02/2009 Circulars No.11/2009 -Cus Duty Free Import Authorization (DFIA) Scheme - availment of facility under rule 18(rebate of duty paid on materials used in the manufacture of resultan t product) or sub -rule (2) of rule 19 of the Central Excise Rules, 2002 or Cenvat credit under CENVAT Credit Rules, 2004 under Notification number 40/06 -Cus dated 1.5.06 23 4.2 148 23/03/2009 Circular No.13/2009 -Cus Handling of Cargo in Customs Areas Regulations, 2009" - regarding. 28 2.33 149 2/4/2009 Instruction F.No.450/19/2005 -Cus.IV Implementation of the provisions of Phytosanitary requirements under the Plant Quarantine (Regulation of Import into India) Order, 2003 8 11.1(ix) 150 8/6/2009 Circular No.18/2009 -Cus Designation of customs clearance facilities as ICDs or CFSs - Clarification 10 16.2 16 8.1 28 2.33 151 4/8/2009 Circular No.21/2009 -Cus Regarding provisions relating to EDI infrastructure under the "Handling of Cargo in Customs Areas Regulations, 2009 28 2.33 152 1/9/2009 Circular No.23/2009 -Cus Powers of adjudication of the officers of Customs 13 6.8 Custom s Manual , 2023 401 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 153 11/9/2009 Notification Nos. 99/2009 - Cus -- 23 3.11 154 11/9/2009 Notification No. 96/2009 -Cus -- 155 11/9/2009 Notification No.98/2009 -Cus -- 4.2 156 29/09/2009 Notification No.112/2009Cus -- 3.11 157 9/2/2010 Circular No.2/2010 -Cus Regarding import of frozen green peas 8 11.1(ix) 158 15/02/2010 Circulars No.4/2010 -Cus Regarding carriage of domestic cargo on international flights 10 14.1 16.2 159 16/03/2010 Circulars No. 5/2010 -Cus Regarding verification mechanism and monitoring of export obligation under duty exemption / reward Schemes 23 2.3 8.3 160 26/03/10 Circular No.8/2010 -Cus Regarding import of cosmetics under the Drugs and Cosmetics Act, 1940 and Rules made thereunder 8 11.1(ix) 161 8/4/2010 Circular No.9/2010 -Cus Regarding issue of Custom House Agent License 16 11.2 15.4 162 30/06/2010 Notification No. 51/2010 - Customs (N.T.) as amended vide notification No. 57/2018 - Customs (N.T.) dated 22.06.2018 Notification regarding prohibition of import of goods infringing intellectual property rights 21 4.3 163 24/06/2010 Circular No.13/2010 -Cus Regarding Amendment of the Customs, Central Excise & Service Tax Drawback Rules, 1995 and the Re-Export of Imported Goods (Drawback of Customs Duties) Rules, 1995 22 1.2 164 22/07/2010 Instruction F.No.450/97/2010 -Cus.IV Regarding measures for expeditious disposal of unclaimed / uncleared goods 20 6.1 165 4/8/2010 Circular No. 932/22/2010 -CX Administrative Control over Export Oriented Units by the Central Excise formations - reg 25 5.2 166 7/9/2010 Circular No.33/2010 -Cus Regarding courier Regulations for the manual and the electronic mode 16 13.1 167 21/09/2010 Circular No. 935/25/2010 -CX Measures to streamline the processing of departmental litigation before the Cour ts and Tribunal -reg. 31 7.6 8.4 11.3 168 15/10/2009 Circular No. 29/2009 - Customs Guidelines for compounding of offences under Customs Act, 1962 – regarding 30 17 169 29/12/2009 Instructions vide F. No. 450/160/2009 -Cus.IV Regarding implementation of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules, 2008 8 9.5 170 4/1/2011 Circulars No.1/2011 -Cus Provisional release of export - goods detained for investigation 15 3.5 Custom s Manual , 2023 402 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 171 6/1/2011 Circular No.3/2011 -Cus Regarding import of edible / food products 8 4.8 172 10/1/2011 Circular No.4/2011 -Cus Regarding handling of Cargo in Customs Areas Regulations, 2009 28 2.33 173 18/01/2011 Instruction No.609/119/2010 - DBK Need for detailed Verification Mechanism of scrips issued Reward Schemes and Monitoring of Export Obligations (EO) in respect of Advance A uthorization/Duty Free Import Authorization (DFIA)/ Export Promotion Capital Goods (EPCG) Schemes with Shipping Bills - reg. 23 2.3 8.3 174 18/01/2011 Circular No.6/2011 -Cus Regarding norms for execution of Bank Guarantee in respect of Advance Authorization / Duty Free Import Authorization (DFIA) / Export Promotion Capital Go ods (EPCG)Schemes 23 4.2 175 18/01/2011 Instructions F.No.609/119/2010 -DBK Need for detailed Verification Mechanism of scrips issued Reward Schemes and Monitoring of Export Obligations (EO) in respect of Advance Authorization/Duty Free Import Authorization (DFIA)/ Export Promotion Capital Goods (EPCG) Schemes with Shippin g Bills - reg 22 6.2 176 28/01/2011 Circular No.8/2011 -Cus Regarding procedure for Transfer / Transshipment of cargo 10 12.6 177 9/2/2011 Instruction F.No.450/54/2008 -Cus.IV Regarding Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 16 14.4 178 24/02/2011 Circulars No. 10/2011 - Customs Regarding Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 - instructions for implementation 21 3.7 4.3 179 25/02/2011 Circular No.11(A)/ 2011 -Cus Regarding execution of a Common Bond for specified Export Promotion (EP) schemes 23 7.2 180 28/02/2011 Circular No.13/2011 -Cus Regarding compliance of International Standards for Phyto - sanitary Measures (ISPM -15) in respect of wood packaging material by exporters - regarding 8 12.4 181 24/03/2011 Instruction F.No.390/R/262/09 -JC Settlement of Disputes between one Govt. Dept. and another and one Govt. Dept. and a Public Enterprise and one Public Enterprise and another - Regarding 31 9.1 182 5/4/2011 Instruction F.No.495/2/2011 - Cus.VI Regarding duty free export of samples as personal baggage of the exporter 18 5.1 Custom s Manual , 2023 403 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 183 9/5/2011 Instruction F.No.473/19/2009 -LC Regarding import of liquid bulk cargo and storage of the same in Bonded Warehouse outside the port area by transporting through pipeline 2 12.4 184 15/04/2011 Circular No.19/2011 -Cus Regarding compliance of DGFT Notification No. 44 (RE -2000)/1997 - 2002 dated 24.11.2000 - Labeling of goods in bond prior to Ex -bond clearance 8 5.3 185 31/05/2011 Circular No.24/2011 -Cus Regarding revision in the powers of adjudication of the officers of Customs 1 3.8 186 18/07/2011 Circular No.29/2011 -Cus Regarding Handling of Cargo in Customs Areas Regulations, 2009 - clarification. 28 2.9 187 18/08/2011 Instruction F.No.450/81/2011 -Cus.IV Regarding installation of Weigh - Bridges at different ports 28 2.9 188 29/12/2011 Circular No.54/2011 -Cus Clarification regarding handling of cargo in customs areas Regulations, 2009 28 2.15 189 29/07/2011 Circulars No.33/2011 -Cus Regarding making E -payment of Customs duty mandatory 3 7.3 190 12/8/2011 Circular No. 36/2011 -Cus Amendment to Circular No. 54/2004 - Customs dated 13.10.2004 regarding waiver from the requirement of Bank Guarantee in respect of EOUs 25 10.3 191 2/9/2011 Circulars No. 39/2011 -Cus Regarding Self -Assessment in Customs 3 14.2 192 20/10/2011 Circular No. 46/2011 -Cus Regarding exports under Duty Drawback Scheme 22 7.2 7.3 193 4/11/2011 Circular No. 49/2011 -Cus Instructions regarding eligibility of assessment of construction equipment under Project Imports Regulations (PIR), 1986 5 2.6 194 13/02/2012 Instruction F.No.450/160/2011 -Cus.IV Regarding time bound Customs clearance of Cargo from Ports/Land Customs Stations/Air Cargo Complexes, CFSs/ICDs 15 3.6 195 14/03/2012 Instructions F. No.450/24/2012 -Cus.IV Regarding 'Handling of Cargo in Customs Areas Regulations, 2009' 28 2.1 196 26/07/2012 Notification No. 65/2012 - Cus (N.T.) -- 16 14.4 197 26/06/2012 Instruction F.No. 603/01/2011 -DBK -- 22 7.6 198 5/7/2012 Circulars No.17/2012 -Cus Regarding verification of genuineness, of duty credit scrips issued under Chapter 3 of FTP, before registration 23 2.3 199 5/9/2012 Circulars No. 24/2012 -Cus Regarding making E -payment of Customs duty mandatory 3 7.3 Custom s Manual , 2023 404 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 200 6/9/2012 Circulars No.25/2012 Cus Regarding verification mechanism and monitoring of export obligation under duty exemption/ reward Schemes 23 8.3 201 1/1/2013 Circular No 3/2013 -Cus Installation of Close Circuit Television Systems (CCTV) 28 2.14 202 7/1/2013 Circular No. 25/2013 -Cus Regarding import of Pets under Baggage 26 11.2 203 15/01/2013 Circular No.4/2013 -Cus Regarding disposal of firearms imported as baggage under transfer of residence 26 10.3 204 8/4/2013 Circular No.15/2013 -Cus Regarding import of pets under Baggage 26 11.2 205 10/4/2013 Circular No. 16/2013 - Cus IV Regarding Fixation of norms for waiver of payment of cost recovery charges for Customs staff posted at Seaports, Air Cargo Complexes, Courier Termi nal, etc 28 2.33 206 16/04/2013 Instruction F.No.450/39/2012 -Cus IV Deployment of Officials of CLRI at Chennai, Mumbai and Kolkata (Ports) and Kanpur and Tughlakabad (ICDs) 8 13.1(b) 207 24/05/2013 Circulars No.22/2013 -Cus Regarding Customs permission for transshipment of goods/containers from a Gateway Port to a Container Freight Station (CFS) of another Customs Station 10 16.2 208 24/06/2013 Para 5 of Circular No. - 23/2013 -Customs Introduction of Risk Management Systems (RMS) in Exports – regarding. 3 12.3 209 24/06/2013 Para 10 of Circular No. 23/2013 - Customs Introduction of Risk Management Systems (RMS) in Exports – regarding. 3 12.4 210 24/06/2013 Circular No. 23/2013 -Cus Regarding Introduction of Risk Management Systems (RMS) in Exports 3 12.1 211 19/07/2013 Circular No. 26/2013 -Cus Regarding Standard Unit Quantity Code (UQC) 3 3.5 212 31/07/2013 Instructions No. 603/01/2011 - DBK Audit Report No. 15/2011 -2012, Section 2, Duty Drawback Scheme 22 2.12 213 23/07/2013 Instruction F.No.450/19/2005 -CusIV Instructions regarding 'Handling of Cargo in Customs Area Regulations (HCCAR) 2009' 8 2.33 214 6/8/2013 Circular No. 31/2013 -Cus Regarding clarification regarding contract under PIR, 1986 5 3.4 215 16/08/2013 Circular No.32/2013 Cus Regarding the amount of bond and bank guarantee and insurance under Regulation 5(1)(iii) of HCCAR, 2009. 28 2.33 216 5/8/2013 Circular No. 30/2013 - Customs Regarding provisional release of export goods that are detained or seized. 15 3.7 Custom s Manual , 2023 405 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 217 5/8/2013 Circular No 29/2013 -Cus Regarding procedure to avail Chapter 3 (FTP 2009 -14) reward Schemes for exports from Foreign Post Office, New Delhi - Launch of Pilot project 17 13.1 218 19/08/2013 Notification No. 84/2013 - Cus(N.T.) Seeks to amend Baggage Rules, 1998. 26 3.5 219 29/08/2013 Notifications No. 90/2013 - Cus(N.T.) Customs Baggage Declaration Regulations, 2013 26 17.1 220 5/9/2013 Circular No.35/2013 -Cus Audit Report No. 15/2011 -12, Section 2 - Duty Drawback Scheme: All aspects to be covered in speaking orders issued in each case of export under section 74 of Customs Act, 1962 - regarding 22 1.4 221 16/09/2013 Instruction F.No.450/19/2005 -CusIV Instructions reiterating compliance of International Standards for Phytosanitary Measures (ISPM -15) in respect of wood packaging material by exporters 28 12.5 222 17/09/2013 Circular No. 38/2013 - Cus Regarding guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962 30 10.7 (vii) 223 11/10/2013 Instructions F.No. 603/01/2011 -DBK Regarding Audit Report No. 15/2011 - 12, Section 2 - Duty Drawback Scheme 22 2.12 6.2 7.3 7.5 224 25/10/2013 Circular No.42/2013 Cus Regarding encouragement for stakeholder participation in Customs functioning 32 2.1 225 30/12/2013 Notification No.133/2013 - Cus(N.T.) Seeks to amend the Customs Baggage Declaration Regulations, 2013. 26 17.1 226 31/12/2013 Circular No.45/2013Cus -- 28 2.33 227 17/01/2014 Notification Nos. 1/2014 -Cus -- 23 3.6 228 10/2/2014 Circular No.4/2014 -Cus Regarding export of a prohibited items under Advance Authorization 23 3.6 229 27/02/2014 Circular No. 5/2014 - Cus Regarding implementation of Customs Baggage Declaration Regulations 2013 26 17.1 230 19/09/2014 Instruction F. No.450/148/2014 -Cus.IV Regarding passengers Facilitation at International Airports 26 19.1 231 31/12/2014 Circulars No. 19/2014 - Cus Regarding 24x7 Customs clearance 3 28.1 232 12/1/2015 Circular No 1/2015 Cus Regarding merging of commercial invoice and packing list 1 3.5 233 15/01/2015 Circular No. 2/2015 Cus. Regarding simplification of Customs procedures for shipping 1 3.4 234 16/01/2015 Circular No 3/2015 - Customs Regarding Export and Import of Currency 26 9.2 16.4 235 20/01/2015 Circular No.4/2015 Cus. 1 3.8 Custom s Manual , 2023 406 S. No Dated Circular/ Instruction / Notification Subject Chapter Para Re-export of goods imported under bonafide mistake 16 15.4 236 12/2/2015 Circular No. 7/2015 -Customs Regarding amendments to Board Circulars No. 33/2010 dated 07.09.2010 and 04/2015 dated 20.01.2015 16 15.2 237 31/03/2015 Circular 09/2015 - Customs Regarding online message exchange between Customs and other regulatory agencies 1 3.2.1 238 31/03/2015 Circular No.10/2015 Cus. Regarding usage of Digital Signature Certificate in Remote EDI filing (RES) of Customs Documents 1 3.7 239 24/03/2015 Circular No. 08/2015 - Customs Import of Steel and Steel Products - reg. 8 15.1 240 1/4/2015 Circular No. 11/2015 - Customs Regarding facility for suo moto payment of customs duty in case of bona fide default in export obligation under the Advance / EPCG authorisations 23 2.2 (d) 241 42008 Notification No.16/2015 - Customs -- 23 5.1 (j) 5.2 242 1/4/2015 Notification No.17/2015 - Customs -- 23 6.2 243 1/4/2015 Notification No. 18/2015 -Cus -- 23 3.11 3.12 244 1/4/2015 Notification No.19/2015 - Customs -- 23 4.2 245 1/4/2015 Notifications Nos. 20/2015 - Customs -- 23 3.5 3.11 246 42008 Notification No. 21/2015 - Customs -- 23 3.5 3.11 247 1/4/2015 Notification No. 22/2015 -Cus -- 23 3.6 248 2/4/2015 F.No. 394/05/2015 -Cus ( AS) -- 30 16.2 249 8/4/2015 Notification Nos.20/2015 -C.E -- 23 2.2 (c) 250 8/4/2015 Notification No. 21/2015 -C.E -- 23 2.2 (c) 251 8/4/2015 Notifications Nos. 24/2015 - Customs -- 23 2.2 (c) 252 8/4/2015 Notification No. 25 /2015 - Customs -- 23 2.2 (c) 253 8/4/2015 Customs Notification No. 24/2015 -Cus as amended vide Notification No. 63/2018 -Cus dated 18.09.2018 -- 23 7.1 254 13/04/2015 Circular No.9/ 2015 Cus Online message exchange between Customs and other regulatory agencies - reg. 1 3.2.2 255 13/04/2015 Circular No 13/2015 Cus Regarding setting up of Customs Clearance Facilitation Committee (CCFC) 1 3.3 32 4.6 256 20/04/2015 Circulars No. 14/2015 -Cus 23 2.3 Custom s Manual , 2023 407 S. No Dated Circular/ Instruction / Notification Subject Chapter Para Foreign Trade Policy 2015 - 2020 ;Salient changes in Schemes of reward or incentive / advance authorization or DFIA / EPCG or post export EPCG 8.3 257 18/05/2015 Circular No.15/2015 Cus. Dispensing with SDF form 1 3.6 258 25/05/2015 Notification No. 34/2015 - Customs -- 25 8.1 259 25/05/2015 Notification No. 30/2015 -CE -- 25 8.1 260 14/10/2015 Circular No.24/2015 - Customs Regarding improving Ease of Doing Business Issuance of Electronic Delivery Orders 28 2.34 261 23/10/2015 Circular 28/2015 - Customs Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962 30 262 23/10/2015 Circular No. 27/2015 - Customs Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962 -reg 30 15.2- 15.15 263 23/10/2015 Circular 26/2015 - Customs Use of digital signature for submission of documents 1 3.7 264 17/12/2015 Instruction F.No. 390/Misc./163/2010 -JC Regarding reduction of Government litigations - providing monetary limits for filing appeals by the Department before CESTAT and High Courts 31 10.2 11.3 265 17/12/2015 Instruction F No. 390/Misc/163/2010 -JC Reduction of Government Litigation – providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme Court - Regarding 31 10.1 266 27/11/2015 Instruction F.NO. 609/59/2012 -DBK Systems Alert for monitoring realisation of export proceeds in EDI under the BRC Module for ICES (introduced in year 2009) and the new RBI BRC Module introduced under DG (Systems) letter dated 28.8.2014[English] 22 6.2 267 3/1/2016 Notification No. 30/2016 - Customs (N.T.), Seeks to notify Baggage Rules, 2016 26 17.1 268 6/1/2016 Circulars No. 01/2016 Regarding 24x7 clearance 3 28.1 269 3/2/2016 Circular Nos. 03/2016 - customs Extending the Indian Customs Single Window to other locations and other Participating Government Agencies 8 4.2 4.6 270 1/3/2016 Notification No. 31/2016Customs (N.T.) Seeks to further amend Customs Baggage Declaration (Amendment) Regulations, 2016 26 17.1 271 15/03/2016 Circular No. 10/2016 - customs Implementing Integrated Declaration under the Indian Customs Single Window 8 4.2 4.6 Custom s Manual , 2023 408 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 272 28/03/2016 Circulars No. 12/2016 -Cus Prevention of use of non -genuine transferable duty credit scrips or DFIA (duty free import authorizations) 23 2.3 273 27/04/2016 Circular No. 14/2016 - Customs Regarding carriage of coastal cargo from one Indian port to another port in vessels carrying out coastal runs 10 2.11 274 26/04/2016 Circular No.13/2016 - Customs Regarding relaxation of Know Your Customer (KYC) norms 16 15.2 275 31/05/2016 Circular no. 22/2016 -Cutoms Procedure regarding filing of ex -bond bill of entry 3 10.1 276 14/05/2016 Not. No. 70 /2016 - Customs (N.T.) Public Warehouse Licensing Regulations, 2016. 9 3.2 277 14/05/2016 Not. No.71 /2016 - Customs (N.T.) Private Warehouse Licensing Regulations, 2016. 9 4.2 278 14/05/2016 Notification No. 72 /2016 - Customs (N.T.) Special Warehouse Licensing Regulations, 2016. 9 5.2 279 9/5/2016 Circular No.16/2016 -Cus Audit Report No.15/2011 -2012, Section 2 - Duty Drawback Scheme: Re-export under section 74 of Customs Act 1962 22 1.5 280 14/06/2016 Circular No. 28/2016 - Customs Single Window Project - Simplification of procedure in SWIFT for clearance of consignments related to drugs & cosmetics. 8 9.6 281 30/06/2016 Instruction F. No. 609/14/2014 -DBK -- 22 4.3 282 22/07/2016 Circular No. 33/2016 - Customs Review of entity -based facilitation programmes viz. Accredited Client Programme (ACP) and Authorized Economic Operator (AEO) programme Revised Guidelines. 3 16.4 283 29/07/2016 Circular No.35/2016 - Customs Removal of mandatory warehousing requirements for EOUs, STPIs, EHTPs etc.-Amendment to Notification 52/2003 -Customs dt 31.3.2003. 25 6.2 9.4 284 31/03/2016 Notification No. 43/2016 - Customs (NT) Seeks to amend Baggage Rules, 2016 26 17.1 285 11/8/2016 DGFT Not. No. 21/2015 -20 Special Advance Authorization Scheme for export of Articles of Apparel and clothing Accessories Amendment in FTP 2015 -2020 - reg 23 3.4 286 13/08/2016 Circular No. 37/2016 Special Advance Authorization Scheme under para 4.04A of FTP 2015 -20 in combination with AIR Drawback. 23 3.4 287 26/08/2016 Circular 40/2016 -Customs Guidelines on safety and security of premises where imported or export goods are loaded, unloaded or stored 28 2.33 288 31/08/2016 Circular 42/2016 -Customs Regarding Courier bond executed CCSPs 28 2.33 Custom s Manual , 2023 409 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 289 22/08/2016 Circular No.38/2016 Guidelines regarding Provisional Assessment under section 18 of the Custom Act, 1962 7 3.1 290 22/08/2016 Notification No. 113/2016 - Cus (N.T.) Rescinds Customs (Provisional Duty Assessment) Regulations, 2011 - Notificatio n No. 81/2011 -Customs (N.T.) dated the 25th November, 2011 7 3.1 291 2/9/2016 Circular No. 5/2016 Procedure for investigation of related party import cases and other cases by the Special Valuation Branches (revised and updated on 26.08.2016) 6 9.7 292 4/10/2016 Circular No. 46/2016 - Customs Guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962 - reg. 30 15.4 293 14/10/2016 Instruction No: F.No. - 605/71/2015 -DBK Rationalization of procedures in handling exporters obligations under EPCG authorizations 23 8.3 294 26/10/2016 Circular No.48/2016 - Customs Regarding clearance of import of metal scrap -Procedure 8 11.1(ii) 11.1(ix) 295 18/11/2016 Circular No.53/2016 - Customs Regarding clearance of import of metal scrap -Procedure 8 11.1(ii) 296 2/12/2016 Circular No. 59/2016 - Customs Regarding Outsourcing by an authorized courier 16 15.3 297 7/1/2017 Circular no. 26/2017 - Customs Export procedure and sealing of containerized cargo 3 29 298 4/1/2017 Circular No. 1/2017 - Customs Extending the Single Window Interface for Facilitation of Trade (SWIFT) to Exports - reg. 1 3.2.1 299 16/02/2017 Circular No.04/2017 - Customs Expansion of 24x7 Customs clearance and clarification of levy of MOT charges in CFSs attached to 24x7 ports 12 4.1 28 2.9 300 29/03/2017 Circular No. 09/2017 - Customs Disposal of seized/confiscated cigarettes of foreign origin vis -a-vis provisions of the cigarette s and other tobacco products (Packaging and Labelling) Rules, 2008 8 9.5 301 31/03/2017 Notification 26/2017 - Customs (N.T) Regarding the Bill of Entry (Electronic Integrated Declaration) Amendment Regulations, 2017 3 9.4 302 10/4/2017 Circular No.13/2017 -Cus DTA clearance of goods procured by EOUs/EHTP/STP units from indigenous sources - charging of Duty 25 18.1.2 303 11/4/2017 Circular No. 14/2017 - Customs Delayed, incomplete or incorrect filing of Import manifest 2 6.4 304 2/5/2017 Circular No. 16/2017 Monitoring of export obligation fulfillment under EPCG and Advance Authorization Schemes reg 23 8.2 Custom s Manual , 2023 410 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 305 7/5/2017 Circular No. 27/2017 - Customs Disposal of seized/confiscated cigarettes of foreign origin vi s-vis provisions of the Cigarettes and other Tobacco products (Packaging and Labelling) Rules, 2008. 8 9.5 306 30/06/2017 Notification No.45/2017 -Cus -- 19 2.3 (i) 307 30/06/2017 Circular No.21/2017 -Cus Drawback of Integrated Tax and Compensation Cess paid on imported goods upon re -export under Section 74 of the Customs Act, 1962 22 1.6 308 30/06/2017 Circular No. 25/2017 - Customs Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 -Implementation thereof -reg. 25 12.2 309 30/06/2017 Circular No. 45/2018 - Customs Seeks to issue Clarification for re - imports through Post under notification No. 45/17 -Cus, dated 30.06.17 and 46/17 -Cus, 17 - 310 17/07/2017 Circular No.29/2017 - Customs Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003 -Customs dated 31 -3-2003 25 9.4 10.4 12.2 24.3 311 18/07/2017 Circular No. 30/2017 - Customs Detailed guidelines for re -testing of samples 1 3.11 22.3 312 25/07/2017 Circular no. 31/2017 - Customs Extending the Single Window Interface for Facilitation of Trade (SWIFT) in Exports with WCCB to all EDI locations. 1 3.2.2 313 27/07/2017 Circular no. 32/2017 - Customs Clarification regarding exports under claim for drawback in the GST scenario. 22 7.3 314 16/08/2017 Circular 35/2017 - Customs Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 15 2.9 315 28/08/2017 Circular no. 36/2017 - Customs Implementing electronic sealing for containers by exporters under self - sealing procedure prescribed b y Circular 26/2017 -Cus dated 1st July, 2017 3 29 316 21/09/2017 Notification No.89/2017 -Cus (N.T.) All Industry Rates of Duty Drawback Schedule 22 2.4 2.5 317 22/09/2017 Circular No. 38/2017 -Cus The Customs and Central Excise Duties Drawback Rules, 2017 and All Industry Rates (AIRs) of Drawback related changes. 22 2.8 318 20/09/2017 Circular no. 37/2017 - Customs Implementing Electronic Sealing for containers by exporters under self - sealing procedure prescri bed by Circular 26/2017 -Cus dated 1st July, 2017 and Circular 36/2017 dated 28th August, 2017. 3 29 Custom s Manual , 2023 411 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 319 26/09/2017 Notification No. 91/2017 -Cus (N.T.) Customs Valuation (Determination of Value of Imported Goods) Amendment Rules, 2017 6 6.2 320 26/09/2017 Circular No. 39/2017 Clarifications regarding amendments to the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 vide Notification No. 91/2017 -Customs (N.T.) dated 26.09.2017 6 6.2 321 13/10/2017 DGFT Notification No. 33/2015 -20 Amendment in Foreign Trade Policy 2015 -20-Reg. 23 3.12 5.2 322 13/10/2017 Notification No. 79/2017 -Cus -- 23 3.12 323 18/10/2017 Notification No. 47/2017 - Central Tax -- 23 3.13 5.3 324 18/10/2017 Notification No.48/2017 - Central Tax -- 23 3.13 325 18/10/2017 Notification No. 48/2017Central Tax -- 23 5.3 326 30/10/2017 Circular no. 41/2017 - Customs Implementing Electronic Sealing for Containers by exporters under self - sealing procedure prescribed by circul ar 26/2017 -Cus dated 1st July 2017, circular 36/2017 dated 28.8.2017 and 37/2017 dated 20.9.2017 reg. 3 29 327 30/10/2017 Circular 52/2016 -Customs Regarding deferred payment of Customs duty 3 6.3 328 7/11/2017 D.O. F.No. 450/17/2017 -- 25 5.2 329 7/11/2017 Circular 42/2017 - Customs Refund of IGST paid on export of goods under rule 96 of CGST Rules,2017 15 8.5 (D) 330 16/11/2017 Circular no. 43/2017 - Customs Forwarding of samples for testing to the Outside Laboratories 8 4.8 331 18/11/2017 Circular no. 44/2017 - Customs Implementing Electronic sealing for Containers by exporters under self - sealing procedure by Circular 26/2017 -Cus dated 01.07.2017, 36/2017 dated 28.08.2017, 37/2017 dated 20.09.2017 and 41/2017 dated 30-10-2017 3 29 332 21/12/2017 Circular no. 51/2017 - Customs Implementing Electronic Sealing for Containers by exporters under self - sealing procedure by Circular 26/2017 -Cus dated 01 -07- 2017,36/2017 dated 28 -08-2017, 37/2017 dated 20 -09-2017,41 dated 30-10-2017 and 44/2017 dated 18 - 11-2017 3 29 333 22/12/2017 Circulars no 52/2017 - Customs Customs procedure for export of cargo in containers and closed bodied trucks from ICDs/CFSs through Land Cust oms Stations (LCSs) Reg. 10 10.1 (iii) Custom s Manual , 2023 412 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 334 10/1/2018 Circular 35/2018 - Customs Advisory circular for registration of beneficiaries on ICE GATE – regarding 1 3.9 335 12/1/2018 Circular No.02/2018 - Customs Know your customer (KYC) norms 16 15.2 336 17/01/2018 Circular No. 03/2018 – Customs Amendment in the AEO Programme Circular No. 33/2016 dated 22/7/2016 34 21.1 337 17/01/2018 Circular No. 03/2018 -Cus Amendment in the AEO Programme Circular No. 33/2016 dated 22/7/2016 3 16.4 338 23/02/2018 Circular 5/2018 - Customs Refund of IGST on Export Invoice mis-match Cases Alternative Mechanism with Officer Interface - reg. 15 8.5 (D) 339 16/03/2018 Circular 6/2018 - Customs Refund of IGST on Export -EGM Error related cases. 15 8.5 (D) 340 04/04/2018 F.No 390/Misc/116/2017 -JC Reduction of litigation in Central Excise and Service Tax by omission of Exclusion Subclause ‘c’ in para 3 of the Instruction dated 17.08.2011 by amending instruction dt 17.12.2015 from F No 390/Misc/163/2010 -JC for legacy matters and approval to extend withdrawal on the basis of identical matters (as per Instruction dt 18.12.2015, from F No 390/Misc /67/2014 -JC ) to Commissioner (Appeals) : Regarding 31 10.1 341 24/04/2018 Circular no. 10/2018 - Customs Import of EOUs/EHTP/STP /BTP without payment of duty following Rule 5 of Customs (Import of Goods at concessional rate of Duty) 2018 - Clarification reg. 25 12.2 342 11/5/2018 Notification No 39/2018 -Cus (NT) Officers of Customs for purpose of carrying out Audit under section 99A 33 7.1 343 11/5/2018 Notifications No.36/2018 -Cus (N.T.) -- 3 27.1 344 11/5/2018 Notification No 40/2018 -Cus (NT) Notification under section 2 for the purpose of section 17 and section 20 of the Customs Act. 33 7.1 345 14/05/2018 Notification No. 41/2018 - Cus(N.T.) Customs Brokers Licensing Regulations, 2018 29 7.5 346 17/05/2018 Circular No. 11/2018 - Customs Forwarding of samples for testing to the Outside Laboratories - reg. 8 4.8 347 24/05/2018 Notification No. 45/2018 - Customs (N.T.) "Customs Audit Regulations, 2018" 33 1.1 348 24/05/2018 Notification No. 44/2018 - Customs (N.T.) -- 33 7.1 349 29/05/2018 Circular 12/2018 -Customs Sanction of pending IGST refund claims where the records have not been transmitted from the GSTN to DG Systems -reg. 15 8.5 (D) Custom s Manual , 2023 413 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 350 29/05/2018 Instruction No.10/2018 Single Window Project - clearance of food consignments by Customs officers at locations where FSS AI has provided delegation -reg. 8 4.2 8 4.6 351 13/06/2018 Circular No. 18/2018 - Customs Procedure for e -commerce exports through Post and clarification regarding personal imports (amendment to Circular 14/2018 dated 04th June, 2018). 17 15.3 352 8/6/2018 Notification No.50 /2018 - Customs (N.T.) Powers of adjudication of the officers of Customs. 13 4.6 353 12/6/2018 Circular 50/2018 - Customs Clarification with respect to amendments to Customs and Central Excise notifications for EOUs - reg. 25 3.4 354 20/06/2018 Circular 20/2018 -Customs Cigarettes and other Tobacco products (Packaging and Labelling),Second Amendment Rules, 2018 -reg. 8 9.5 355 6/7/2018 Notification No. 10/2015 - 2020 of DGFT Amendments in para 6.08(b) of Foreign Trade Policy 2015 -20 -regd. 25 17.4 356 12/7/2018 Circular No. 51/2018 - Customs AEO programme digitization - Ease of doing business Development of web-based application for AEO -T1 - reg. 34 5 357 25/07/2018 Circular No. 14/2018 - Customs Procedure for e -commerce exports through Post and clarification on personal imports. -as amended vide Board's approval dated 25.07.2018. 17 15.3 358 26/07/2018 DGFT Notification No. 22/2015 -20 Amendment in Para 2.47 and para 3.05 of chapter -3 of FTP 2015 -2020 23 7.1 359 3/8/2018 Circular No. 08/2016 - Customs Dispensing of Customs Baggage Declaration Form for domestic passengers 26 2.4 360 10/8/2018 Circular No. 26/2018 -Cus Simplification and rationalization of processing of AEO -T1 application 3 16.4 361 14/08/2018 Circular no. 27/2018 - Customs Clarification regarding bank guarantee requirement for bond executed by EOUs -reg. 25 10.4 362 30/08/2018 Circular No. 28/2018 - Customs Forwarding of samples for testing to the Outside Laboratories 8 4.8 363 30/08/2018 Circular No. 29/2018 - Customs Pilot Implementation of Paperless processing under SWIFT -uploading of supporting documents (eSANCH IT) in Exports -Reg 3 17.3 364 5/9/2018 Circulars No. 31/2018 24x7 Clearance - regarding 3 28.1 365 17/09/2018 Circulars 32/2018 -Customs Amendment to Circular 52/2017 - Customs dated 22.12.2017 to expand the scope of the Circular Updated cir cular -52/2017 -Customs (upto 17th September 2018) 10 10.1 (iii) 366 18/09/2018 Notification No. 63/2018 -Cus dated 18.09.2018 -- 23 7.1 Custom s Manual , 2023 414 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 367 19/09/2018 Circular 33/2018 - Customs Sanction of pending IGST refund claims where the records have not been transmitted from GSTN to DG (System) 15 8.5 (D) 368 9/10/2018 Circular 37/2018 -Customs Cases where IGST refund have not been granted due to claiming higher rate of drawback or where higher rate and lower rate were identical 15 8.5 (D) 369 24/10/2018 Circular 40/2018 -Customs IGST Export Refunds extension in SB005 alternate mechanism and revised processing in certain cases including disbursal of compensation Cess reg. 15 8.5 (D) 370 5/11/2018 Notification No.91 /2018 - Customs (N.T.) Notification giving Chief Commissioners powers to assign the cases for adjudication of show cause notices within their respective jurisdiction. 13 4.8 371 8/11/2018 Circular No. 43/2018 - Customs Implementation of Paperless Processing under SWIFT -Uploading of Supporting Documents( eSANCHIT) in Exports 3 17.3 372 27/11/18 Circular No. 46/ 2018 - Customs Advisory on Electronic Nicotine Delivery Systems (ENDS) including e-Cigarettes, Heat -Not-Burn dev ices, Vape, e -Sheesha, e -Nicotine Flavoured Hookah, and the like products reg. 8 9.4 373 3/12/2018 Circular no. 48/2018 - Customs Procedure for movement of goods under TIR Carnets -reg 10 11.12 374 3/12/2018 Circular No. 49/2018 - Customs Procedure for disposal of un - claimed/un -cleared cargo under section 48 of the Customs Act,1962, lying with the custodians reg. 20 3.5 375 8/1/2019 Circular No. 02/2019 - Customs Customs Post Clearance Audit -reg 33 4.2 (2) 376 28/02/2019 Circular No.09/2019 - Customs Turant Customs -Next generation reform for Ease of Doing Business – reg 3 4.3.1 4.3.2 4.3.3 377 7/3/2019 Notification No. 14/26/2016 - IT (Vol II) -- 23 10.1 378 12/3/2019 Circular No. 10/2019 - Customs Scheme for Rebate of State and Central taxes and Levies on export of garments and made -ups (RoSCTL) 23 10.1 379 1/4/2019 Notification No. 29/2019 -Cus Handling of Cargo in Customs Areas (Amendment) Regulations, 2019 28 2.9 380 9/4/2019 Circular No. 11/2019 - Customs Phasing out of physical copies of Merchandise Exports from India Scheme (MEIS)/Services Exports from India Scheme (SEIS) Duty Credit Scrips issued with EDI port as Port of registration 23 11.1 Custom s Manual , 2023 415 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 381 25/042019 Notification No. 33/2019 - Cus(N.T.) 3 27 382 24/05/2019 Circular No. 12/2019 - Customs Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962 -reg 30 15.4 383 19/06/2019 Circular No. 17/2019 Applicability of Additional Customs duty on goods re -imported under Customs Notification No. 94/96 - Customs dated 16.12.1996 exported earlier for exhibition purpose/ consignment basis 19 5.1 384 3/9/2019 Circular No. 27/2019 - Customs Roll out of Project Import Module in ICES –reg. 5 4.2 385 31/10/2019 Circular No. 36/2019 SNZ Surat: Import, trading & re - export of rough diamonds by notified entities in Gujarat Hira Bourse, Ichhapore Surat. 19 4.1 386 13/09/2019 Circular No. 31/2019 - Customs Revised Norms for Execution of Bank Guarantee under Advance Authorisation, DFIA and EPCG Schemes 23 3.8 387 1/10/2019 Notification No. 70/2019 -Cus (NT) Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019 9 20.A.4 388 1/10/2019 Notification No. 71/2019 -Cus (NT) Warehoused Goods (Removal) Amendment Regulations, 2019 9 20.A.4 389 5/11/2019 Circular No. 37/2019 Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to taxpayers and other concerned persons - reg. 32 6.1 390 21/11/2019 Circular no. 38/2019 - Customs Amendment in Import policy of Iron & Steel and incorporation of policy condition in Chapter 72, 73 and 86 of ITC(HS), 2017 Schedule -1-reg. 8 15.2 391 29/11/2019 Circular No 42/2019 Cus Mandatory uploading of specified supporting documents and mention of document code and IRN in Bills of Entry (BoE) - reg. 1 3.5.1 392 29/11/2019 Circular No.40/2019 - Customs Auto Out of Charge under Express Cargo Clearance System (ECCS) - reg. 3 13.2 393 27/01/2020 Circular No.05/2020 - Customs Implementation of automated clearance on pilot basis - reg. 3 4.3.3 11.5 394 28/02/2020 Circular No. 15/2020 - Customs Implementation of automated clearance on all India basis -reg 3 11.5 395 19/02/2020 Circular No. 13/2020 - Customs Schemes for Rebate of State and Central Taxes and Levies (ROSCTL) and Additional Ad -hoc Incentive for export of garments and made -ups. 23 10.3 Custom s Manual , 2023 416 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 396 28/02/2020 Circular No.15/2020 - Customs Implementation of automated clearance on all India basis -reg 3 4.3.3 397 9/4/2020 Circular No.40/2020 - Customs All India roll -out of Faceless Assessment - reg. 3 4.2.2 398 13/04/2020 Circular No.19/2020 - Customs Paperless Customs Electronic Communication o f PDF based Gatepass and OOC Copy of Bill of Entry to Custom Brokers/Importers 3 4.4.1 399 7/6/2020 Circular No.32/2020 - Customs Circular No.32/2020 -Customs dt 6th July 2020 on Turant Custom s Turant Suvidha Kendra and Other Initiatives for Contactless Customs - reg. 3 4.3.4 4.3.5 4.3.6 4.3.7 400 22/06/2020 Circular No.30/2020 - Customs Paperless Customs Electronic Communication of PDF Based Copie s of Shipping Bill & e -Gatepass to Custom Brokers/Exporters - reg. 3 4.4.2 401 6/7/2020 Circular No. 32/2020 - Customs Turant Customs –Turant Suvidha Kendra and Other Initiatives for Contactless Customs -reg. 32 5.1 402 10/8/2020 Circular No. 44/2020 Procedure for inspection of ICDs/CFSs/AFSs -reg. 27 9.2.6 Appendix IV (H)260 403 17/08/2020 Notification No. 77/2020 -Cus (N.T) Special Warehouse (Custody and Handling of Goods) Amendment Regulations, 2020 9 20.A.4 404 17/08/2020 Notification No. 75/2020 -Cus (NT) Manufacture and Other Operations in Special Warehouse Regulations, 2020 9 22.2 405 17/08/2020 Circular No. 36/2020 - Customs Procedure to be followed in cases of manufacturing or other operations undertaken in specia l warehouses under section 65 of the Customs Act - reg. 9 22.2 406 19/08/2020 Circular No. 37/2020 - Customs Extension of Deferred payment of Customs duty benefits to `Authorised Public Undertakings’ 3 7.4 34 22.1 407 21/08/2020 Notification No. 81/2020 - Customs (N.T.) Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020. 35 6.2 408 21/08/2020 Circular No. 38/2020 - Customs (N.T) Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin. 35 6.2 409 7/9/2020 Circular No. 41/2020 - Customs Auto Let Export Order under Express Cargo Clearance System (ECCS). 3 13.2 Custom s Manual , 2023 417 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 410 29/09/2020 Circular No. 42/2020 - Customs Amending Circular 38/2016 -Customs on Guidelines for Provisional Assessm ent under Section 18 of the Customs Act 1962 7 3.1 411 30/09/2020 Circular No.43/2020 - Customs Implementation of the Sea Cargo Manifest and Transshipment Regulations. 1 3.4.1 2 5.3 412 12/10/2020 Circular No.45/2020 - Customs Faceless Assessment - Measures for timely assessment of Bills of Entry and clarification on defacement of physical documents - reg 3 8.2 14.3 4.2.3 413 15/10/2020 Circular No. 46/2020 - Customs Testing of outside samples by Revenue Laboratories 1 3.12 3 22.4 414 27/10/2020 Circular No. 48/2020 - Customs Manufacturing and other operations undertaken in bonded warehouses under Section 65 of the Customs Act, 1962 -reg. 9 21.7 415 5/11/2020 Circular No. 50/2020 - Customs Policy and Guidelines for setting up of Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Air Freight Stations (AFSs) -Reg. 27 8 Appendix I Appendix II (9) 416 5/11/2020 Circular No. 50/2020 - Customs Policy and Guidelines for setting up of Inland Container Depots (ICDs), Container Freight Stations (CFSs) and Air Freight Stations (AFSs) -Reg. 27 Appendix III (22) 417 20/11/2020 Circular No. 51/2020 Clarifications regarding availment of exemption on temporary import of durable Containers -reg 19 7.1 418 15/12/2020 Circular No. 54/2020 - Customs Special measures to facilitate MSME for AEO T1 and T2 accreditation. 34 23 419 17/12/2020 Circular No.55/2020 - Customs Faceless Assessment - Clarifications on the Issues raised by Stakeholders - reg. 3 4.2.4 420 30/12/2020 Circular No.57/2020 - Customs Implementation of PGA eSANCHIT Paperless Processing under SWI FT- Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs - reg. 1 3.9.1 421 16/12/2020 Instruction No. 21/2020 - Customs Instructions for time bound processing of Duty Drawback claims 22 9 422 19/01/2021 Circular 02/2021 -Customs Posting of staff at Customs areas and collection of Cost Recovery Charges reg. 28 28.3.8.2 Appendix I (4) Appendix II (vii) Appendix II (4.5) Custom s Manual , 2023 418 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 423 3/2/2021 Circular No. 03/2021 - Customs Systemic improvements regarding modification in the Bond (B -17) Execution process –regarding 25 10.6 424 20/03/2021 Circular No. 08/2021 - Cutoms Clarifications on the legislative changes in Section 46 of Customs Act, 1962reg. 3 9.5 425 21/06/2021 Instruction No. 14/2021Customs CRCL Module -Forwarding of samples using electronic Test Memo to CRCL and other Revenue Laboratories 1 3.12 3 22.4 426 30/06/2021 Circular No. 12/2021 Cus Implementation of the Sea Cargo Manifest and Transs hipment Regulations. 1 3.4.2 427 7/7/2021 Circular No.14/2021 - Customs Improvements in Faceless Assessment - Measures for expediting Customs clearances - reg. 3 4.2.5 4.2.6 428 15/07/2021 Circular No. 15/2021 - Customs Implementation of RMS for processing of Duty Drawback claims 22 8.1 429 19/07/2021 Circular No. 16/2021 Clarification regarding applicability of IGST on repair cost, insurance and freight, on goods re -imported after being exported for repairs, on the recommendations of the GST Council made in its 43rd meeting – reg. 19 6.1 430 23/07/2021 Circular No.17/2021 - Customs Efforts required to Reduce the compliance burden for citizens and business activities 10 16.3 431 21/07/2022 Instruction No. 16/2022 - Customs Compendium of orders/ circulars/ guidelines issued from WPC Wing, DoT in regard to Import licensing requirement from WPC wing for import of wireless equipment -reg 8 15.4 432 23.07.2021 Circluar No.17/2021 - Customs Efforts required to Reduce the compliance burden for citizens and business activities -reg 2 5.3 433 23/07/2021 Notification No. 62/2021 - Customs (NT) Seeks to amend Customs Brokers Licensing Regulations, 2018. 29 9 (1) 434 16/08/2021 Circular No. 20/2021 - Customs De-notification of Inland Container Depots/Container Freight Stations/Air Freight Stations -reg 27 10 435 16/08/2021 Circular No. 19/2021(revised Circular No.38/2016 dated 22.08. 2016.Rescined Customs Instruction No. 4 of 2020) Amendment in Circular No.38/2016 - Customs with the insertion of a new entry 5(d) to enable Pr. Commissioners/Commissioners of Customs to decide the amount of security required in certain cases of provisional assessments -reg 7 3.1 Custom s Manual , 2023 419 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 436 30/09/2021 Circular No. 22/2021 - Customs Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made -ups w.e.f. 01.01.2021 23 10.2 437 27/10/2021 Circular No. 24/2021 - Customs Reducing compliance burden regarding registration of Authorised Courier. 16 16 438 23/11/2021 Instruction 23/2021 -Customs Import of wireless equipment by Telecom Service Providers(TSPs)on the basis of self -declaration -reg 8 15.3 439 23/03/2022 Instruction No. 3/2022 - Customs Revised guidelines for National Risk Management Committee (NRMC) for Customs & GST 1 440 17/05/2022 Circular No. 08/2022 - Customs Customs procedure for export of cargo in closed containers from ICDs to Bangladesh using inland waterways 10 16.4 441 30/06/2022 Notification No. 56/2022 - Customs (N.T.) -- 10 16.3 442 30/06/2022 Notification No. 57/2022 - Customs (NT) -- 16 17.1 443 30/06/2022 Circular No. 09/2022 Simplified regulatory framework for e - commerce exports of jewellery through Courier – reg. 16 17.1 444 29/07/2022 Circular No. 11/2022 - Customs - 3 28.2 445 16/08/2022 Circular No. 13/2022 - Customs Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962 - reg 30 10.7 (iii) 446 16/08/2022 Circular No. 12/2022 - Customs Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962 -reg. 30 15.2.2 A 447 23/08/2022 Circular No. 15/2022 - Customs Simplification for procedure for compounding of offences under Customs Act, 1962 - Reg 30 17 448 29/08/2022 Circular No. 16/2022 - Customs Faceless Assessment –Standard Examination Orders through RMS - Phase 1, Part 1 reg. 3 4.2.6 449 26/09/2022 Circular No. 22/2022 - Customs Amendments to Rebate of State and Central Taxes and Levies (RoSCTL) Scheme. 23 10.2 450 3/11/2022 Circular No. 23/2022 - Customs Faceless Assessment -Anonymized Escalation Mechanism & extension of Standard Examination Orders through RMS (Phase 1, Part 2) -reg. 3 4.2.6 451 11/1/2023 Circular No. 01/2023 - Customs Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 (CAV R, 2023) – reg. 6 12 Custom s Manual , 2023 420 S. No Dated Circular/ Instruction / Notification Subject Chapter Para 452 11/1/2023 Circular No. 02/2023 - Customs Faceless Assessment –Standard Examination Orders through RMS - Phased implementation of Standardized Examination Orders through RMS 3 4.2.6 Chapter 35 - Customs Functions related to Preferential Trade - Para 4 - List of Circular .txt Custom s Manual , 2023 421Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt 5.1 Bonafide gifts up to a value limit as prescribed by the Government of India when imported by post, are exempt from Basic and Additional Customs duties. (Notification No.171/93 -Cus, dated 16 -9- 1993). Further, only those items can be imported as gifts, which are not prohibited for importation under Foreign Trade (Development and Regulation) Act, 1992.Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt 5.2 The sender of the gift may not necessarily be residi ng in the country from where the goods have been dispatched and any person abroad can send the gifts to relatives, business associates, friends, companies and acquaintances. The gifts should be for bonafide personal use only. The purpose of this stipulatio n is that the person receives the gift genuinely free and the payment is not made for it through some other means. The quantity and frequency of the gifts should not give rise to the belief that it is used as a route to transfer money. The gifts can be rec eived by individuals, societies, institutions, like schools and colleges and even corporate bodies. Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt 5.3 For calculating the value limit prescribed the Government of India in case of imports of gifts, postal charges or the airfreight is not taken into consi deration. The value is taken as original value of the goods in the country from where the goods have been dispatched.Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt 5.4 If the value of the gifts received is more than the prescribed limit the receiver has to pay Customs duty on the whole consignment, ev en if the goods were received free, unsolicited. In addition, at the discretion of the Assistant/ Deputy Commissioner, if the goods are restricted for import, the receiver has a liability for penalty for such import, even if the goods have been sent unsoli cited. The restricted goods are also liable to confiscation and receiver has to pay redemption fine in lieu of confiscation in addition to duty and penalty. Certain prohibited goods like narcotic drugs, arms, ammunition, obscene films/printed material etc. are liable to absolute confiscation and the receiver is liable for penal action, even if the goods have been sent unsolicited. Chapter 17 - Import and Export through Post - Para 6 - _6. Import of samples through post_.txt 5.5 Customs duty is chargeable on gifts assessed over the prescribed limit by the Customs. In case of post parcel, the customs department shall assess the duty payable and the postal department collects the assessed duty from the receiver of the gift and subse quently deposits it with the customs.Chapter 25 - Export Oriented Units - Para 23 - _26. Sub-contracting_.txt 24.1 EOUs are allowed to sell surplus/unutilized goods and services, imported or procured duty free, into DTA on payment of duty but for exemption, in case the unit is unable, for valid reasons, to utilize the goods. The pe rmission for such DTA sale is given by the jurisdictional Assistant / Deputy Commissioner of Central Excise and Customs. 24.2 Unutilized goods and services may also be transferred to another EOU/EHTP/STP/BTP/ SEZ unit or exported. Such transfer to another suc h unit would be treated as import for receiving unit. 24.3 The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amo unt of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003 -Cus dated 31 -32003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. [Refer Circular no.29/2017 -Customs dated 17.7.2017] 24.4 Obsolete/ surplus capital goods and spares can either be exported, transferred to another EOU/EHTP/STP/BTP/SEZ unit or disposed of in the DTA on payment of applicable duties. The benefit of depreciation, as applicable, will be available in case of disposal in DTA only when the unit has achieved positive NFE. Duty is not charged in case of obsolete/ surplus capital goods, consumabl es, spares, goods manufactured, processed or packaged and scrap, waste, remnants are destroyed within the unit after intimation to Central Excise & Customs authorities or destroyed outside unit with the permission of Central Excise & Customs authorities. Custom s Manual , 2023 254 25. Destruction of flowers/ horticulture products: 25.1 Flowers, vegetables and agricultural products have a very short shelf life and are prone to malformation, injury, damage, infection etc. These products cannot be preserved for a longer period. There are cir cumstances (especially in case of floriculture units) when the EOUs do not find the goods exportable/marketable for various reasons such as malformation, injury, damage, infection by pest and diseases etc. and the units have to resort to forced destruction of flowers, vegetables etc. In such cases, duty is not charged from the EOUs. 25.2 At times, the flowers and floriculture products deposited in the warehouse of the airlines at the international airports for the purpose of exports are not exported owing to va rious reasons, such as, delay in flights, cancellation of flights etc. In such cases, the units are allowed to sell such flowers and floriculture products in DTA on payment of applicable duty/taxes. For such DTA sales, the unit must have DTA sale entitleme nt under the scheme. The unit is required to obtain permission from the concerned Development Commissioner for such DTA sale and shall clear the goods on payment of duty assessed by the concerned Assistant Commissioner / Deputy Commissioner in charge of th e cargo. The DTA sale is allowed against documents as are used for DTA sale by EOUs in the manner as if the goods cleared from the unit itself. [Refer Circular No.31/2001 -Cus., dated 24 -5-2001]Chapter 26 - International Passenger Facilitation - Para 6 - _8. Import of foreign exchange_currency_.txt 7.1 The unaccompanied baggage is required to have been in the possession abroad of the passenger and dispatched within 1 month of his/her arrival in India or within such further period as the Deputy/Assistant Commissioner of Customs may allow. The unaccompanied baggage may land in India upto 2 months before arrival of the passenger or within such period, not exceeding 1 year, as may be permitted by the Deputy/Assistant Commissioner of Customs by recording the reasons if he is satisfie d that the passenger was prevented from arriving in India within the period of 2 months due to circumstances beyond his control which necessitated a change in the travel schedule of the passenger. 7.2 No free allowance is admissible in respect of unaccompanie d baggage, which is charged the normal baggage rate of duty (35% ad valorem + GST+ Cess, at present).Chapter 29 - Customs Brokers - Para 3 - _4. Bond for grant of licence_.txt 3.1 Any applicant who satisfies the criteria of Regulations 5 of CBLR 2013 and has applied for grant of licence under Regulation 4 shall be required to appear for the written as well as the oral examination conducted by the National Academy of Customs, Indirect Taxes & Narcotics (NACIN) . 3.2 The written examination shall be conducted on specified dates in month of January of each year for which intimation shall be sent individually to applicants in advance before the date of examination . The result of the said examination shall be declared by end of May each year. The successful applicant shall be called for an oral examination on specified dates in month of June of each year, the result of which shall be declared in the month of July of each year. Custom s Manual , 2023 300 3.3 The applicant shall be required to clear both the written examination as well as corresponding oral examination. An attempt at the written exam shall be deemed to be an attempt and notwithstanding the disqualification/ cancellation of application, the fact of appearance of the applicant at the examination will count as an attempt. Further, an applicant shall be allowed a maximum of six attempts to clear the examination. 3.4 The examination may include questions on the following: (a) preparation of various kinds of bills of entry, bills of export, shipping bills, and other clearance documents; (b) arrival entry and clearance of vessels; (c) tariff classification and rates of duty; (d) determination of value of imported and export goods; (e) conversion of currency; (f) nature and description of documents to be filed with various kinds of bills of entry, shipping bills and other clearance documents; (g) procedure for assessment and payment of duty including refund of duty paid; (h) examination of goods at Customs Stations; (i) prohibitions on import and export; (j) bonding procedure and clearance from bond; (k) re-importation and conditions for free re -entry; (l) drawback and export promotion schemes including the Special Economic Zone scheme; (m) offences under the Act; (n) provisions of the allied Acts including the Central Goods and Services Act, 2017 (12 of 2017) and section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Indian Explosives Act, 1884 (4 of 1884), the Destructive Insects and Pests Act 1914 (2 of1914), the Dangerous Drugs Act, 1930 (2 of 1930), the Drugs and Cosmetics Act, 1940 (23 of1940), the Central Excise Act, 1944 (1 of 1944), the Copy Right Act, 1957 (14 of 1957), the Trade and Merchandise Marks Act 1958 (43 of 1958), the Arms Act 1959 (54 of 1959), the Patents Act, 1970 (39 of 1970), the Narcotics Drugs and Psychotropic Substances Act, 1985(61 of 1985), the Environment (Prote ction) Act, 1986 (29 of 1986), the Foreign Trade (Development and Regulations) Act, 1992 (22 of 1992), the Foreign Exchange Management Act, 1999 (42 of 1999), the Design Act, 2000 (16 of 2000) and the Food Safety and Standard Act, 2006 (No. 34 of 2006) and other laws for the time being in force applicable to EXIM trade and the rules and regulations made under these Acts in so far as they are relevant to clearance of goods through Customs; (o) provisions of the Prevention of Corruption Act, 1988 (49 of 1998); (p) procedure for appeal and revision applications under the Act; and (q) online filing of electronic bills of entry and shipping bills vide the Indian Customs and Central Excise Electronic Commerce or Electronic data interchange gateway (ICEGATE) and Indian Customs Electronic data Interchange System (ICES). (r) knowledge of regulations, rules, notifications, etc. under the Customs Act and other Allied Acts.Chapter 33 - Audit - Para 1 - _1. Introduction_.txt AuditChapter 25 - Export Oriented Units - Para 10 - _11. Monitoring of export performance _ foreign exchange realization_.txt 10.1 Import/procurement of goods by an EOU for use in manufacture or in connection with production or packaging of goods for export is exempted from payment of customs and central excise duties. EOUs execute a general purpose B -17 bond along with surety or security covering the duty foregone on imported goods. This bond is prescribed under Notification No. 6/98 -CE(N.T.)., dated 2-3-1998 as General Bond to be executed by the EOUs for provisional assessment of goods to Central Excise duty, for export of goods and for accounting/disposal of exci sable goods procured without payment of duty. This bond also takes care of the interest of revenue against risks arising out of goods lost in transit, goods taken into Domestic Tariff Area for job work/ repair/ display etc but not brought back. Basically t he B -17 bond is an “all purpose” bond covering liabilities of the EOU both under Customs and Central Excise Acts. However, it does not cover the differential duty amount against advance DTA sale for which a separate bond is to be executed. 10.2 The B -17 bond is executed with the jurisdictional Assistant/Deputy Commissioner of Central Excise and Customs, as the case may be. The bond is taken for an amount equivalent to 25% of the duty forgone on the sanctioned requirement of capital goods plus the duty forgone on raw materials required for three months. Surety or security equivalent to 5% of the bond amount in the form of bank guarantee or cash deposit or any other mode of security recognized by the Government is required to be given by the EOUs. In the case of surety, a letter from the person standing surety duly certified by a Chartered Accountant for solvency is also required to be submitted. 10.3 Units which have achieved positive NFE and are in existence for the last three years with unblemished track record having export turnover of Rs. 5 Crores or above and have not been issued a show cause notice or a confirmed demand, during the preceding 3 ye ars are exempted from furnishing Bank Guarantee etc. or Surety along with B -17 bond. However, this facility will not be available to the Units where Show Cause Notices have been issued or cases booked on grounds other than procedural violations, under the penal provision of the Customs Act, the Central Excise Act, the Foreign Trade (Development & Regulation) Act, the Foreign Exchange Management Act, the Finance Act, 1994 covering Service Tax or any allied Acts or the rules made thereunder, on account of fra ud / collusion / wilful mis -statement/ suppression of facts or contravention of any of the provisions thereof. [Refer Circulars No. 14/98 -Cus, dated 10 -3-1998, No. 42/98 -Cus, dated 19 -6-1998, No.66/98 -Cus, dated 15 -9-1998, No.76/99 -Cus, dated 17 -11- 1999, No. 54/2004 -Cus, dated 13 -10-2004 and No. 36/2011 -Cus, dated. 12 -8-2011] 10.4 The B -17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not required to submit separate continuity bond. The waiver of bank guarantee/ surety to EOUs would continue to be governed by various circulars issued from time to time by CBIC with regard to B -17 bonds executed by EOUs and will not be guided by the Circular no. 48/2017 -Customs dated 08.12.2017 which go verns the general importers and not the EOUs. [Refer Circular No. 29/2017 -Customs dated 17.07.2017 &Circular no. 27/2018 -Customs dated 14.08.2018] 10.5 Original B -17 bond is to be kept safely after allotting Bond Nos. and bond values to be mentioned in the bond register for the purposes of debit/credit of duty foregone on the goods imported/procured duty free. Debits for duty foregone are to be made at the fresh import or at the Custom s Manual , 2023 247 time of local procurement of excisable goods under CT -3. For debit only 25% of t he duty foregone (for Capital Goods) should be taken and not the entire duty amount. Chapter 25 - Export Oriented Units - Para 10 - _11. Monitoring of export performance _ foreign exchange realization_.txt Similarly credits of duty foregone may be allowed for the duty contained in inputs used in the manufacture of finished goods exported or cleared in DTA on payment of ap plicable duties and taxes.Chapter 25 - Export Oriented Units - Para 10 - _11. Monitoring of export performance _ foreign exchange realization_.txt Monitoring of Bond is to be done by AC/DC of Cus/CE on broad basis and it is to be ensured that Bond is discharged at the time of final debonding. [Circular No. 76/99 -Customs dated 17.11.1999 and Circular No. 50/2000Customs dated 24.05.2000]Chapter 25 - Export Oriented Units - Para 10 - _11. Monitoring of export performance _ foreign exchange realization_.txt 10.6 In case of B -17 bond executed by EOU/STP/EHTPs in capacity of Proprietorship or partnership firm, surety cannot be given by Proprietor/ partner himself. Such sureties must be given by an independent legal entity other than the Proprietor/ Partner of the concerned Proprietorship/ Partnership EOU firm. [Refer Circular No. 03/2021 -Customs dated. 03.02.2021 ]Chapter 9 - Warehousing - Para 10 - _11. Interest for storage beyond permissible period_.txt 10.1 Section 61 of the Customs Act, 1962 provides that in t he case of any goods referred to in this clause, the Principal Commissioner of Customs or Commissioner of Customs may, on sufficient cause being shown, extend the period for which the goods may remain in the warehouse, by not more than one year at a time.Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt 8.1 Rules Regarding Postal Parcels and Letter Packets from Foreign Ports in/out of India prescribe procedure for landing and clearing at notified ports/airports/ LCSs of parcels and packets forwarded by foreign mails or passenger vessels or airliners. The proc edure broadly is as under:Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (a) The boxes or bags containing the parcels shall be labelled as “Postal Parcel”, “Parcel Post”, “Parcel Mail”, “Letter Mail” and will be allowed to pass at specified the Foreign Parcel Department of the Foreign Post Offices and Sub Foreign Post Offices. (b) On receipt of the parcel mail, the Postmaster hands over to the Customs the following documents: (i) A memo showing the total number of parcels received from each country of origin;Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (ii) Eliminate the parcels which are letters, d ocuments in consultation with the Customs Department. (iii) File the Bills of entry in the prescribed forms along with the senders' declarations and any other relevant documents that may be required for the examination, assessment etc. by the Customs Department;Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (iv) The relative Customs Declarations and dispatch not es (if any); andChapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (c) On receipt of the documents, the Customs Appraiser shall scrutinize the particulars given in the memo and identify the parcels to be detained for examination either for want of necessary particulars or defective description or suspect ed misdeclaration or under - valuation of contents. The remaining parcels are to be assessed for duty by scrutinising the Bill of entry, as the case may be. For this purpose, the Appraisers are generally guided by the particulars given in the Bill of entry o r Customs declarations and dispatch notes (if any). When any invoice, document or information is required to ascertain the real value, quantity or description of the contents of a parcel, the addressee may be called upon by way of a notice to produce or fu rnish such invoice, document and information. Custom s Manual , 2023 182 (d) Whenever necessary, the values from the declarations are considered as per the Bill of entry and after conversion into Indian Currency at the ruling rates of exchange, the amount of duty is calculated and en tered. Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (e) Duty is calculated at the rate and valuation in force on the date that the postal authorities present a list of such goods or date of filing the Bill of entry with the Customs. In case the parcels are brought through a vessel and postal authorit ies present list of goods before arrival of the vessel, the rate of duty and tariff value shall be the date on which Inward Entry is granted to the vessel.Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (f) All parcels marked for detention are to be detained by the Postmaster and the rest of the parcel s which have been eliminated by the Customs will go forward for delivery to the addressee on payment of the duty marked on each parcel.Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (g) The detained parcels are submitted together with the Bill of entry to the Customs and after examining the details of contents of value in the Bills of entry Customs Appraiser clears the bill. (h) In the case of receipt of letter mail bags, the Postmaster gets the bags opened which is scrutinized under the supervision of the Customs with a view to identify packets containing dutiable articles. Those parcels containing non dutiable goods are eliminat ed and the dutiable packets are to be detained and presented in due course to the Customs Appraiser with a bill of entry for the purpose of assessment. The Customs Appraiser will assess the amount of duty against each item. Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (i) All parcels or packets requi red to be opened for Customs examination are opened, and after examination, closed by the Post Office officials and are then sealed with a distinctive seal. The parcels or packets shall remain throughout in the custody of the Post Office officials. (The Ru les and regulations prescribed under Not No. 26/2009 - Cus (N.T.) for the handling of goods in customs areas will be applicable to the postal department.Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (j) If on examination the contents of any parcel or packet are found mis declared or the value understated or consisting of prohibited goods, such parcels or packets must be detained. The Postmaster shall follow the instructions stipulated in Notification No. 26/2009 -Customs (N.T.) dated 17.03.2019 and shall not allow such parcels or packets to go forward without the Customs' orders. Adjudication proceedings shall be initiated in such cases by the competent officer and the parcels released only after payment o f fine and penalty, if any, levied by the adjudicator. Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (k) The duties as assessed by the Customs Appraiser in the Bill of entry shall be recovered by the Post Office from the addressees at the time of delivery of the goods to the importers. The credit for the total amount of duty certified by the Customs Appraiser at the end of each bill is given by the Post Office to the Customs Department in accordance with the procedure settled between the two Departments.Chapter 17 - Import and Export through Post - Para 9 - _9. Legal provisions and exemptions in case of postal exports_.txt (l) The Bill of entries or the letter mail bills on which assessment is made remain in the custody of the Post Office, but the duplicates copies are kept in the Customs Department for dealing with claims for refunds, etc.Chapter 1 - Overview of Customs Functions - Para 10 - _2. Mandatory filing of documents in SCMTR by Custodians_.txt Vide Notification No.38/2018 -Customs (N.T.) dated 11.05.2018 the Sea Cargo Manifest and Transhipment Regulations (SCMTR), 2018, were notified. The SCMTR seek to bring about transparency, predictability of movement, advance collection of information for ex peditious clearance and supersedes the earlier regulations viz. Import Manifest (Vessels) Regulations, 1971 and Export Manifest (Vessels) Regulation, 1976 and Transportation of Goods (Through Foreign Territory) Regulations, 1965 . The new Regulations stipulate for advance notice by authorized carriers for goods arriving in or being exported out of I ndia through gateway seaports and further movement between Customs stations. They stipulate the obligations, roles and responsibilities for the various stakeholders involved in movement of imported/export goods. The implementation plan and timelines for ma ndatory compliance pertaining to stakeholders such as ASC/ASA (Authorized Sea Carriers/Sea Agents), ANC (Other Notified Carriers - like Freight forwarders, NVOCCs etc) and ATP (Authorized Transhippers), and the documents to be filed by them have been laid d own in annexure to Circular No.43/2020 -Customs dated 30th September, 2020. [Refer Circular No. 43/2020 Cus. dated 30 -09-2020]Chapter 2 - Arrival of Conveyances and Related Procedures - Para 1 - _1. Introduction_.txt Arrival of Conveyances and Related ProceduresChapter 26 - International Passenger Facilitation - Para 8 - _10. Import of fire arms as baggage_.txt 9.1 The import of Indian currency is prohibited, however, passengers i.e. any person resident in India who are returning from a visit abroad (other than from N epal and Bhutan) may bring Indian currency not exceeding Rs.25000/ -. 9.2 A person resident outside India, not being a citizen of Pakistan and Bangladesh and also not a traveller coming from and going to Pakistan and Bangladesh, and visiting India, may bring notes of Government of India and Reserve Bank of India notes up to an 2 5,000 (Rupees twenty five thousand only) while entering only through an airport [Refer Circular No 3/2015 - Customs, dated 16.01.2015]Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt 15.1 No prosecution proceedings can be launched in a Court of Law against any person under the Customs Act, 1962 and no cognizance of any offence under Sections 132, 133, 134, 135 and 135A of the said Act can be taken by any Court, except with the previous sanc tion of concerned Commissioner of Customs. Thus, based upon the results of investigations and evidence brought on record, Commissioners of Customs shall sanction prosecution only after being satisfied that there are sufficient reasons justifying the same. Criminal complaint must thereafter be filed in appropriate Court of law and followed up with a view to get expeditious conviction. 15.2 Guidelines for Prosecution 15.2.1 Person liable to be prosecuted : As per the provisions of the Customs Act, 1962, prosecution may be launched against any person including legal person in respect of the offences covered under any of the sections namely 132, 133, 134, 135, 135A or 136 of the Customs Act, 1962. A. The decision for launching prosecution should be taken in cases which fu lfil the requirement of the provisions of any of the sections 132, 133, 134, 135, 135A or 136 of the Customs Act, 1962 after a careful consideration of the nature of offence, the role of the person concerned and evidence available to substantiate the guilt y knowledge/mensrea. 15.2.2 Threshold limit for launching prosecution and exceptions has been prescribed in Circular No. 12/202 - Customs dated 16.08.2022 : Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt A. Exceptions: The threshold limits would not apply in case of persons indulging habitually in such violations or where criminal intent is evident in ingenious way of concealment, where prosecutions can be considered irrespective of the value of goods/currency involved in such professional or habitual offenders, etc. provided the cumulative value of 3 or more such offences in past five years from the date of the decision exceeds the threshold limit (s).Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt B. Special Cases relating to FICN, arms, ammunitions, wild life etc.: The threshold limits mentioned in sub para 4.2.1 would also not apply in cases involving offences relating to items i.e. FICN, arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna. In such cases, launching of prosecution should be considered invariably, irrespective of value of offending goods involved.Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt 15.2.3 Further, in respect of cases involving non -declaration of foreign currency by foreign nationals and NRIs (normally visiting India for travel/business trips etc.) detected at the time of departure from India, exceeding the threshold limits of Rs 50 lakh as prescribed above, if it is claimed that the currency has been legally acquired and brought into India but not declared inadvertently, prosecution need not be considered as a routine. The status and business standing of the foreign nationals/NRIs, the manne r and place of recovery, Custom s Manual , 2023 318 corroborative evidence, if any to substantiate the claim of bona fide and proper acquisition but inadvertent non -declaration, and other attendant factors may be considered immediately and a decision taken whether the case involves criminal intent warranting launching of prosecution or not. Where the prosecution is not considered called for, the case can be adjudicated by the proper officer and suitable order for confiscation/fine/penalty etc. passed. [Refer Circular No. 12/2022 -Customs dated 16/08/2022] Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt 15.2.4 It is mentioned that the quantum of punishment under section 135 of the Customs Act, 1962 is linked with the amount of imports duty/market price of offending goods/drawback amounts. However, the quantum of punishment in respec t of the offences covered under remaining sections namely 132, 133, 134, 135A or 136 of the Customs Act, 1962 is not linked with the amount of imports duty/market price of offending goods/ineligible drawback amount. In these circumstances, the threshold li mit for deciding on launching of prosecution under these sections may be taken as the value which is applicable for section 135 of the Customs Act, 1962 (refer to para 4.2 & 4.3). Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt 15.2.5 It is clarified that prosecution in respect of narcotic drugs and psyc hotropic substances may be launched as per the provisions of the NDPS Act, 1985.Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt 15.2.6 Except in respect of cases covered by sub paras 4.2.1.2 and 4.2.2 above, in all other cases, prosecution may be launched after due sanction by the Commissioner/Principal Commissioner (Pr. Commr.) or Additional Director General (ADGRI)/Principal Additional Director General of Revenue Intelligence (Pr. ADGRI), as the case may be. Prior approval of the Chief Commissioner/Principal Chief Commissioner (Principal CC) or Directo r General/Principal Director General of Revenue Intelligence (Pr. DGRI), as the case may be, will be essential for launching of prosecution in respect of cases covered under sub paras 4.2.1.2 and 4.2.2 above. 15.3 The following aspects may also be kept in view while considering launching of prosecution for offences under the Customs Act, 1962 : - 15.3.1 Prosecutions should not be launched as a matter of routine and/or in cases of technical nature, where the additional claim for duty is based solely on a difference of interpretation of the law. Before launching any prosecution, it is essential that the dep artment should have sufficient evidence to prove that the person, individual or company, against whom prosecution is being considered, had guilty knowledge of the offence or had fraudulent intention of committing the offence, or in any manner possessed men s rea which would indicate his guilt. It follows, therefore, that in the case of Public Limited Companies, prosecution should not be launched indiscriminately against all the Directors of the Company, but should be restricted to only such persons who have taken active part in committing, or have connived at, the offence relating to either of smuggling or of customs duty evasion or of mis -declaration of value, quantity etc. For this purpose, the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI should go through th e relevant case file thoroughly and ascertain for themselves that the definite involvement of different partners/directors/executives/ officials, against whom reasonable evidence about their involvement in the offence exists and should be proceeded against , while launching the prosecution. 15.4 Stage for launching of prosecution : Normally, prosecution may be launched immediately on completion of adjudication proceedings. However, in respect of cases involving offences relating to items, viz. Gold, Foreign Curren cy, Fake Indian Currency Notes (FICN), arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna, prosecution may preferably be launched immediately after issuance of Show Cause Notice under the Cu stoms Act, 1962. Further, in cases involving Foreign National(s), prosecution may be launched at the earliest, even before issuance of the Show Cause Notice.”. [amended on Circular No. 12/2019 -Customs dated 24 -May-2019 and Circular No. 46/2016 -Customs date d 04-Oct-2016] Custom s Manual , 2023 319 15.4.1 Further, in following cases investigation may be completed in time bound manner preferably within six months and adjudication may be expedited to facilitate launching of prosecution. These cases are : (a) In case where arrest has been made during investigation (for commercial fraud cases as well as outright smuggling cases) or in the case of a habitual offender. (b) In case where arrest has not been made but it relates to outright smuggling of high value goods such as precious metal, restri cted items or prohibited items notified under section 11 or goods notified under section 123 of the Customs Act, 1962 or foreign currency where the value of goods is Rs. 20, 00,000 (Rupees twenty lakh) or more. 15.4.2 In a recent judgment passed by Hon’ble S upreme Court of India in the case of Radhe Shyam Kejriwal [ 2011 (266) E.L.T. 294 (S.C.)], the Apex Court had, inter alia, observed that (i) adjudication proceedings and criminal proceedings can be launched simultaneously;(ii) decision in adjudication proce edings is not necessary before initiating criminal prosecution; (iii) adjudication proceedings and criminal proceedings are independent of each other in nature and (iv) the findings against the person facing prosecution in the adjudication proceedings is n ot binding on the proceeding for criminal prosecution. In view of aforesaid observations of Hon’ble Supreme Court, it is reiterated that if the party deliberately delays completion of adjudication proceedings, prosecution may be launched even during the pendency of the adjudication proceedings, where offence is grave and qualitative evidences are available. 15.4.3 Prosecution need not be kept in abeyance on the ground that the party has gone in appeal/revision. However, in order to ensure that the proceeding in appeal/revision are not unduly delayed because the case record are required for purpose of prosecution, a parallel file containing copies of the essential documents relating to adjudication should be maintained. 15.4.4 The Superintendent in charge of adju dication section should endorse copy of all adjudication orders to the prosecution section. The Superintendent in charge of prosecution section should monitor receipt of all serially numbered adjudication orders and obtain copies of adjudication orders of missing serial numbers from the adjudication section every month. 15.5 Procedure for launching prosecution : 15.5.1 In all such cases, where prior approval of Chief Commissioner/Principal CC or DGRI/Pr. DGRI is necessary for launching prosecution, an investigatio n report for the purpose of launching prosecution (as per Annexure -I), should be carefully prepared and signed by the Assistant Commissioner/Assistant Director concerned. The investigation report, after careful scrutiny (for incorporation of all relevant f acts) should be endorsed by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI. The Chief Commissioner/Principal CC or DGRI/Pr. DGRI should ensure that a decision about launching of prosecution or otherwise, is taken after careful analysis of evidence availabl e on record and communicated to the Commissioner/Principal CC or ADGRI/Pr. ADGRI within a month of the receipt of the proposal. 15.5.2 In all other cases, where prior approval of Chief Commissioner/Principal CC or DGRI/Pr. DGRI is not required, the decision about launching of prosecution or otherwise should be taken by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI after careful application of mind and analysis of evidence brought on record. This should be completed within a month of adjudication of the case (unless it is decided to go for prosecution even prior to adjudication in certain category of cases mentioned at para 6 above). 15.5.3 Prosecution should not be filed merely because a demand has been confirmed in the adjudication proceedings particularly in cases of technical nature or where interpretation of law is involved. One of the important considerations for deciding whether prosecution should be launched is the availability of adequate evidence. The standard of proof required in a Custom s Manual , 2023 320 criminal prosecution is higher as the case has to be established beyond reasonable doubt whereas the standard of proof in adjudication proceedings is decided on the basis of preponderance of probability. Therefore, even cases where demand is confirmed in adjudication proceedi ngs, evidence collected should be weighed so as to likely meet the test of being reasonable doubt for recommending & sanctioning prosecution. Decision should be taken on case -to-case basis considering various factors, such as, gravity of offence, quantum of duty evaded and the nature as well as quality of evidence collected. 15.5.4 It is reiterated that in order to avoid delays, Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI/adjudicating authority should indicate, at the time of passing the adjudication order itself as to whether he considers the case fit for prosecution, so that it could be further processed for launching prosecution. Where at the time of adjudication proceedings, no view has been taken on prosecution by the adjudicating authority, the adjudicat ion section shall resubmit the file within 15 days from the days of issue of adjudication order to the adjudicating authority/Commissioner to take a view of prosecution. Where the prosecution is proposed before the adjudication of the case, Commissioner/Pr . Commr. Or ADGRI/Pr. ADGRI shall record the reason for the same and the adjudicating authority shall be informed of the decision so that there is no need for him to examine the case subsequently from the perspective of prosecution. 15.5.5 It is observed tha t the delays in the Court proceedings occur due to the non -availability of records required to be produced before the Magistrate. As a matter of practice, whenever a case is taken up for seeking the approval for launching prosecution, an officer should be nominated/designated, who shall immediately take charge of all documents, statements and other exhibits, that would be required to be produced before a Court. The list of exhibits etc. should be finalised in consultation with the Public Prosecutor at the t ime of drafting of the complaint. Such exhibits should be kept in the safe custody. Where a complaint has not been filed even after a lapse of three months from the receipt of sanction for prosecution, the reason for delay shall be brought to the notice of Chief Commissioner/Principal CC or DGRI/Pr. DGRI by the Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI, as the case may be, who are responsible in the case for ensuring the timely filing of the complaint. 15.6 Publication of names of persons convicted under Custom s Act, 1962 Section 135B of the Customs Act, 1962, grants the power to publish name/place of business etc. of persons convicted under the Act by a Court of law. It is observed that this power is being exercised very sparingly. In all cases in respect of al l persons, who are convicted under the Customs Act, 1962 the department should make a prayer to the Court to invoke this section. 15.7 Monitoring of Prosecution 15.7.1 It is emphasized that prosecution, once launched, should be vigorously followed. The Commission er/Pr. Commr. or ADGRI/Pr. ADGRI should monitor cases of prosecution at monthly intervals and take the corrective action wherever necessary to ensure that the progress of prosecution is satisfactory. 15.7.2 For monitoring of prosecution cases, a Prosecution Cell should be created in each Commissionerate under the supervision of Additional/Joint Commissioner. In case of Directorate of Revenue Intelligence, an Additional/Joint Director in headquarter/each zonal unit should supervise the prosecution work relating to headquarters or respective zonal unit, as the case may be. 15.7.3 For keeping track of prosecution cases launched by the Commissionerate, a prosecution register in the format enclosed as Annexure -II to this Circular should be maintained in t he Prosecution Cell of each Commissionerate. The register should be updated regularly and inspected by the Principal Commissioner/Commissioner at least once in every quarter of the Financial Year. For keeping track of prosecution cases launched by DRI, pro secution register in the similar format as Annexure II should be maintained in the Zonal Unit/Hqrs of DRI Custom s Manual , 2023 321 pertaining to those prosecution cases and similar regular monitoring to be carried out by ADGRI/Pr. ADGRI concerned. 15.8 Appeal against Court order in cas e of inadequate punishment/acquittal : 15.8.1 Commissioner/Pr. Commr. responsible for the conduct of prosecution or ADGRI/Pr. ADGRI (in respect of cases booked by DGRI), should study the judgement of the Court and, where it is found that the accused person have been let off with light punishment than what is envisaged in the Customs Act, 1962 or has been acquitted despite the evidence being strong, the question of filing appeals under law should be considered within the time period. 15.8.2 The case of acquitta l by the Court can be appealed against in terms of section 378(4) of Cr. P.C. by the complainant. In these cases approval of the Chief Commissioner/Principal CC or DGRI/Pr. DGRI , as the case may be , should be obtained before filling appeal. 15.9 Procedure for w ithdrawal of prosecution 15.9.1 Procedure for withdrawal of sanction order of prosecution In cases where prosecution has been sanctioned but not filed and new facts or evidence have come to the notice of the Commissionerate or the DGRI which warrant review of the sanction for prosecution, it should be immediately brought to the notice of the sanctioning authority. After considering the new facts and evidences the sanctioning aut hority may recommend withdrawal of sanction order to the next higher authority. In case Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI is the sanctioning authority, the recommendation will be submitted to Chief Commissioner/Principal CC or DGRI/Pr. DGRI. The r ecommendation will be submitted to the Board (Member of Policy Wing concerned) in such cases where sanctioning authority is Chief Commissioner/Principal CC or DGRI/Pr. DGRI. All past cases where filing of prosecution is pending beyond three months of the sanction for prosecution shall be reviewed in the light of these instructions and necessary action taken to either file complaint expeditiously or to propose withdrawal of sanction. 15.9.2 Prosecution for withdrawal of Complaint already filed for prosecution A. In ca ses where the complaint has already been filed in the Court, it will be up to the Court to decide whether or not to pursue prosecution in terms of section 257 and 321 of Cr. P.C, 1973. If the order for withdrawal has been given by a Court, the prosecution can be withdrawn by the Assistant/Deputy Commissioner or Assistant/Deputy Director after getting a formal order from the Chief Commissioner/Principal CC or DGRI/Pr. DGRI as the case may be. Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt B. As per decision of Hon’ble Supreme Court in the case of Radhe Shyam Kejriwal [ 2011 (266) E.L.T. 294 (S.C.)] : (a) the findings in the adjudication proceeding in favour of the person facing trial for identical violation will depend upon the nature of finding. I f the exoneration in adjudication proceedings is on technical ground and not on merit, prosecution may continue, and (b) in case of exoneration, however, on merit where allegation is found to be not sustainable at all and person held innocent, criminal prosecu tion on the same set of circumstances cannot be allowed to continue, underlying principle being the higher standard of proof in criminal cases. Chapter 30 - Offences and Penal Provisions - Para 16 - _16. Issue of Summons_.txt C. In respect of cases covered under clause (b) above, the Chief Commissioner /Principal CC or DGRI/Pr. DGRI would ensure moving an application through Public Prosecutor in the court for withdrawal of prosecution in accordance with law. The withdrawal can only be effected with the approval of the court. 15.10 Compounding : Custom s Manual , 2023 322 Section 137 of Customs Act, 1962 provides for compou nding of offences by the Chief Commissioner. The provisions regarding compounding of offence should be brought to the notice of person being prosecuted and such person be given an offer of compounding by the Commissioner/Pr incipal Comm issione r or ADGRI/Pr incipal ADG DRI as per Circular No. 54/2005 - Cus., dated 30 .12.2005 . 15.11 Prosecution Register and dissemination of information 15.11.1 A Prosecution Register in the form as Annexed to this circular should be maintained in the prosecution cell of the Commissionerate headquarters/Custom House/DRI formations. Wherever the prosecution is compounded under section 137 of CA’ 62 by the Chief Commissioner, suitable endorsement may be kept in the prosecution register. 15.11.2 It may be mentioned that offences under section 132 and 135 of the Customs Act, 1962 are scheduled offences under the Prevention of Money Laundering Act, 2002(PMLA). In Customs’ prosecution cases warranting action under PMLA, instructions have been issued vide F. No. 394/51/2009 -Cus (AS), dated 14 -9-2009 for monthly reporting of such cases to the Directorate of Enforcement in the prescribed format. Once cognizance of complaint in respect of offence under section 132 and 135 of CA’ 62 filed by the Department is taken by the court, and reference has been made to the Directorate of Enforcement for taking action under PMLA, suitable remarks should be made in the prosecution register. In case, the prosecution under PMLA is separately proposed to be launched by th e Directorate of Enforcement, and intimation is received to that effect in the prosecution unit of the Commissionerate/DRI, suitable entry should be kept in the register for appropriate liaison with the Directorate of Enforcement and further action as per the direction of Special Court. 15.11.3 Further instructions have been issued vide F. No. 394/124/2011 -Cus (AS), dated 17 -7- 2012 clarifying that all offences under Customs Act, 1962 shall be within the ambit of ‘Plea Bargaining’ and any application for the sa me shall be dealt with as per the provisions in Chapter XXIA of Code of Criminal Procedure. Wherever ‘Plea Bargaining’ as per the provisions of chapter XXIA of Cr Pc is permitted by the competent court, necessary endorsement may be made in the prosecution register for proper record and monitoring. Similar record may be kept in respect of appeal against court order and/or withdrawal of prosecution as detailed in paras 10 to 12 above. 15.11.4 The field formations should upload/update the information regarding pr osecution initiated in the Management Information System (MIS) under prescribed Proforma. 15.12 Inspection of prosecution work : Director General (Inspection) and Chief Commissioners/Principal CCs, while carrying out inspection of the Commissionerates/Custom Houses, should specially check all the above mentioned points, and make a mention about implementation of the guidelines in th eir Inspection Reports. 15.13 Transitional Provisions : All cases, where sanction for prosecution is accorded after the issue of this circular, shall be dealt in accordance with the provisions of this circular irrespective of the date of the offence. Cases where prosecution has been sanctioned but no complaint has been filed before the magistrate shall also be reviewed by the prosecution sanctioning authority in light of the provisions of this circular. 15.14 Where a case is considered suitable for launching prosecutio n and where adequate evidence is forthcoming, securing conviction largely depends on the quality of investigation. It is, therefore, necessary for senior officers to take personal interest in investigations of important cases of smuggling/duty evasion and also in respect of cases having money laundering angle and to provide guidance and support to the investigating officers. Custom s Manual , 2023 323 15.15 It has also been noticed that the officers posted for prosecution work do not have proper training. The Director General, National Aca demy of Customs Excise and Narcotics (NACEN), Faridabad, should therefore, organize separate training courses on prosecution/arrests etc. from time to time and also should incorporate a series of lectures on this issue in the courses organized for anti - smuggling. The Commissioner/Pr. Commr. or ADGRI/Pr. ADGRI should judiciously sponsor officers for such courses. [Refer Circular No. 27/2015 -Customs dated 23/10/2015]Chapter 18 - Import of Samples - Para 1 - _1. Introduction_.txt Import of SamplesChapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt Customs Functions related to Preferential Trade Agreements 1. Introduction 1.1 One of the chief functions of Customs, as the guardian of the economic frontiers of the country, is to administer tariffs, valuation and origin regulations and, also, strike a fine balance with trade facilitation.Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 1.2 Bilateral and multilateral ‘ f T Ag ’ have become a prominent feature, in the trading system, allowing preferential tariff treatment to partnering countries. Customs officer, at the port, is required to have sufficient knowledge of all existing trade agreements and ab ility to apply and implement the correct rules corresponding to each of trade agreements, under which the preferential benefit claim has been made.Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 1.3 With each such agreement laying down a unique set of trade rules, and with the proliferation of such agree ments, there also being overlap of within multiple trade agreements, the role of customs officer has assumed much greater significance as well as has become equally challenging. 1.4 Under the overarching umbrella of such bilateral and multilateral trade agre ements, Central Board of Indirect Taxes & Customs has a direct role to play in the following aspects -Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt Policy • To analyse impact of the proposed preferential trade agreement on revenue. • To provide inputs on Rules of Origin Chapter and related operational certification procedures under negotiation. • To notify the agreed tariff rate under each of the agreements, under the Customs Act 1962. • To notify the Rules of Origin, as agreed under Customs Act 1962. • To highlight any issues in implementation of the agreement and suggest amendments. • To study possible mechanisms to reduce compliance costs and dwell time, with respect to clearance of goods , claiming preferential tariff. Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt At the time of Customs clearanceChapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt • To ensure that goods claiming preferential tariff treatment meet all the conditions as laid out in respective Agreements. • To ensure that Customs declaration claiming preferential tarif f is supported by all necessary information, as listed out in the customs notification, with respect to the said preferential trade agreement as well as Section 28DA of the Customs Act, 1962 read with the Customs (Administration of Rules of Origin under Tr ade Agreements) Rules, 2020 [CAROTAR, 2020] notified vide notification No. 81/2020 -Customs (N.T.) dated 21.08.2020 • To ensure that the proof of origin is valid, authentic and complete. Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt Enforcement • Conduct detailed investigation, in cases where misuse is suspected or reported. Make appropriate references for verification of suspect documents during the course of investigation Custom s Manual , 2023 378 2. Rules of OriginChapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 2.1 ”Rules of origin” are the criteria used to define where a product was made/obtained. They are an essential part of trade rules because a number of policies discriminate between exporting countries: quotas, preferential tariffs, anti -dumping actions, counte rvailing duty (charged to counter export subsidies), and more. Rules of origin are, also, used to compile trade statistics, and for “made in..” labels that are attached to produ cts.Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 2.2 GATT has no specific rules governing the determination of the country of origin of goods in international commerce. Before the Uruguay round, each contracting party was free to determine its own origin rules, and could even maintain several different rules of origin depending on the purpose of the particular regulation. 3. Types of Rules of Origin 3.1 Preferential Rules of Origin: Used to implement trade preferences.Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 3. Types of Rules of Origin 3.1 Preferential Rules of Origin: Used to implement trade preferences. 3.2 Non-Preferential Rules of Origin: Used for ‘Most Favored Nation ’ treatment, anti -dumping and countervailing duties, safeguard measures, origin marking requirements and any discriminatory quantitative restrictions or tariff quotas, as well as those used for trade statistics and government procurement. 4. WTO Agreement on Rules of Origin (Uruguay Agreement)Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 4. WTO Agreement on Rules of Origin (Uruguay Agreement) 4.1 The Agreement on Rules of Origin aims at harmonization of non -preferential rules of origin, and to ensure that such rules do not themselves create unnecessary obstacles to trade. The Agreement sets out a work prog ramme for the harmonization of rules of origin to be undertaken after the entry into force of the World Trade Organization (WTO), in conjunction with the World Customs Organization (WCO).Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 4.2 Through this Agreement, members commit to negotiate common rules of origin for all non - preferential trade purposes. The Agreement only sets out broad principles for launching the negotiations for the harmonization of non -preferential rules of origin. However, these negotiations are still ongoing, and therefore, th ere are no common rules of origin at the WTO. 5. The Harmonization Work Programme (HWP)Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 5.1 Article 9:2 of this Agreement provided that the HWP be completed within three years of initiation. Its agreed deadline was July 1998. While substantial progress was made at that time in the implementation of the HWP, it could not be completed due to the co mplexity of issues. In July 1998, the General Council approved a decision, whereby, Members committed themselves to making their best endeavours to complete the Programme by a new target date, November 1999. However, due to various outstanding issues, this work is still under process. 5.2 The above work is ongoing at both the WTO Committee on Rules of Origin (CRO) in Geneva and in the WCO Technical Committee (TCRO) in Brussels. (a) Overall architectural design Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt The CRO and the TCRO have established an overall architectural design within which the harmonization work programme is to be finalized. This encompasses: o General rules, laid down in eight Articles provisionally entitled: i. Scope of Application; ii. the Harmonized System; iii. Definitions; Custom s Manual , 2023 379 iv. Determination of Origin; v. Residual Rules of Origin; vi. Minimal Operations or Processes; vii. Special Provisions; and viii. De Minimis;Chapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt o Three Appendices: Appendix 1: Wholly obtained goods; Appendix 2: Product rules - substantial transformation; and Appendix 3: Minimal operations or processes. (b) Disciplines during the transition periodChapter 35 - Customs Functions related to Preferential Trade - Para 1 - _6. Main components of preferential Rules of Origin in existing Trade Agreements_.txt 5.3 During the transition period (i.e. until the entry into force of the new harmonized rules) Members are required to ensure that: (a) rules of origin, including the specifications related to the substantial transformation test, are clearly defined; (b) notwithstan ding the measure or instrument of commercial policy to which they are linked, their rules or origin are not used as instruments to pursue trade objectives directly or indirectly; (c) rules of origin do not themselves create restrictive, distorting or disrupti ve effects on international trade and do not require the fulfilment of conditions not related to manufacturing or processing of the product in question; (d) rules of origin applied to trade are not more stringent than those applied to determine whether a good is domestic, and do not discriminate between Members (the GATT MFN principle). However, with respect to rules of origin applied for government procurement, Members are not to be obliged to assume additional obligations other than those already assumed und er the GATT 1994 (the national treatment exception for government procurement contained in GATT Article III:8). (e) rules of origin are administered in a consistent, uniform, impartial and reasonable manner; (f) rules of origin are based on a positive standard. Negative standards are permissible either as part of a clarification of a positive standard or in individual cases where a positive determination of origin is not necessary; (g) rules of origin are published promptly; (h) upon request, assessments of origin are issued as soon as possible but no later than 150 days after such request, they are to be made publicly available; confidential information is not to be disclosed, except if required in the context of judicial proceed ings. Assessments of origin remain valid for three years, provided the facts and conditions remain comparable, unless a decision contrary to such assessment is made in a review, referred to in (j). This advance information on origin is considered as a grea t innovation of the Agreement; (i) new rules of origin or modifications, thereof, do not apply retroactively; (j) any administrative action in relation to the determination of origin is reviewable promptly by judicial, arbitral or administrative tribunals or pro cedures independent of the authority issuing the determination; such findings can modify or even reverse the determination; (k) confidential information is not disclosed without the specific permission of the person providing such information, except to the e xtent that this may be required in the context of judicial proceedings.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 1 - _1. Background _.txt Authorized Economic Operator (AEO) ProgrammeChapter 5 - Classification_Assessment of Projects Imports_ - Para 5 - _5. Finalisation of contract_.txt 4.1 Earlier, on every Bill of Entry filed for clearance of goods under the Project Import Scheme, the importer/Customs Broker was required to indicate the Project Contract Registration Number allotted to it. After noting, the Bill of Entry was sent to the Project import Group, which was required to check the description, value and quantity of the goods imported vis -a-vis the description, value and quantity registered. In case these particulars were found in order, the Bill of Entry was assessed provisionally and handed ov er to the importer or his agent for payment of duty. The Project Import Group kept a note of the description of the goods and their value in the Project Contract Register and in the file maintained in the Group for each project. 4.2 Roll out of Project Impor t Module in ICES : To overcome the difficulties faced due to manual processing, Project Imports module has been developed in ICES. ICES Advisory 13/2019 dated 29.05.2019 has been issued in this regard wherein processes relating to Project Import Module wer e explained. Project import module covers the following processes: (a) Registration of a Project and generation of a Project number . Chapter 5 - Classification_Assessment of Projects Imports_ - Para 5 - _5. Finalisation of contract_.txt (b) Bond Registration for Project Imports . (c) Filing of provisional BEs with project number and bond details. Item wise debits in the project/bond for every BE . (d) Finalization of the Provisional BEs and re -crediting of the Bond [Refer Circular No. 27/2019 -Customs dated 03.09.2019 ]Chapter 33 - Audit - Para 4 - _5. Assistance of professionals _.txt a. Transaction Based Audit (TBA): Examination of BE/SB for verifying compliance to all the legal provisions and to check for any short levy or non levy. TBA normally does not require the auditor to visit the premise but if required it may involve a field audi t also. Custom s Manual , 2023 353 b. Premise Based Audit (PBA): Here the legal compliance and correct assessment of Customs duties will be verified at the premise of the importers and exporters. Identification of auditees for the PBA will be done based on the risk parameters. PBA will be conducted once in two/three/five years for AEO T -1/T-2/T-3 respectively. c. Theme Based Audit (ThBA): This provides for the review of data relating to the entire business activity for a particular commodity or industry or issue. It provides for systemat ic approach to data collection and analysis of data to determine the likelihood of compliance. 2. Directorate General of Analysis and Risk Management has been entrusted the responsibility of identifying the potential focus areas and entities for various types of audit. Audit Comissionerates have started functioning in right earnest with encouraging results. [Refer Circular No. 02/2019 -Customs dated 08.01.2019]Chapter 31 - Appeal_ Review and Settlement of Cases - Para 4 - _7. Appeal to High Court_.txt 6.1 Under section 129 E, the Tribunal or Commissioner (Appeals) as the case may be shall not entertain any appeal: (i) under sub -section (1) o f Section 128, unless the appellant has deposited seven and a half percent of the duty demanded or penalty imposed or both, in dispute, in pursuance of a decision or an order passed by an officer of Customs lower in rank than Principal Commissioner of Cust oms or Commissioner of Customs;Chapter 31 - Appeal_ Review and Settlement of Cases - Para 4 - _7. Appeal to High Court_.txt (ii) against the decision or order referred to in clause (a) of sub section(1) of Section 129 A, unless the appellant has deposited seven and a half percent of the duty demanded or penalty imposed or both, in dispute, in pursuance of the decision or order appea led against; (iii) against the decision or order referred to in clause (b) of sub section (1) of Section 129A, unless the appellant has deposited ten percent of the duty demanded or penalty imposed or both, in dispute, in pursuance to the decision or order ap pealed against. PROVIDED that the amount required to be deposited does not exceed Rs.10 crores. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 4 - _7. Appeal to High Court_.txt PROVIDED further that the provisions of this section shall not apply to stay applications and appeals pending before any appellate authority prior to the c ommencement of Finance ( No2 ) Act , 2014. 6.2 Section 129EE prescribes that if the pre -deposit made by the party under Section 129E is required to be refunded consequent upon the order of the Appellate Authority, the interest shall be paid to the appellant at such rate, not below five percent and not exceeding thirty six percent per annum as is for the time being fixed by the Central Government , by notification in the Official Gazette, on such amount from the date of payment of amount till, the date of refun d of such amount.Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt 15.1 Any warehoused goods may be cleared from the warehouse for home consumption, if : (a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form; Custom s Manual , 2023 98 (b) the import duty, interest, fine and penalties payable in respect of such goods have been paid; andChapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt (c) an order for clearance of such goods for home co nsumption has been made by the proper officer: Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria: Provided further that the owner of any warehoused goods may, at any time before an order for clearance of goods for home consumption has been made in respect of such goods, relinquish his title to the goods upon payment of penalties that may be payable in respect of the g oods and upon such relinquishment, he shall not be liable to pay duty thereon: Provided also that the owner of any such warehoused goods shall not be allowed to relinquish his title to such goods regarding which an offence appears to have been committed un der this Act or any other law for the time being in force. Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt 15.2 At the time of actual removal of the goods from the warehouse, the declared description of the goods recorded on warehousing bill of entry, should be tallied with the description declared on the ex-bond bill of entry.Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt 15.3 As per provisions of Section 15 of the Customs Act, 1962, the rate of duty and tariff value for clearance of the goods from a bonded warehouse shall be the rate of duty and tariff value on the date on which a Bill of Entry for home consumption is presented under Section 68 of the Customs Act, 1962. The value of the goods is taken as the same as assessed on the into -bond Bill of Entry at the time of warehousing the goods.Chapter 9 - Warehousing - Para 15 - _16. Clearance of warehoused goods for Export_.txt 15.4 A licensee shall not allow goods to be removed from the warehouse for home consumpti on, unless the bond officer permits the removal of the goods. Upon the owner of the goods producing an order made by the proper officer under section 68, the bond officer shall permit removal of the goods and the licensee shall, (a) deliver the quantity of goods as mentioned in the bill of entry for home consumption to the owner of the goods and retain a copy of the bill of entry; and (b) take into record the goods removed.Chapter 25 - Export Oriented Units - Para 12 - _13. Goods imported _ exported and found defective_.txt 12.1 Pre-GST and pre -removal of warehousing provision for EOUs, with regard to clearance of import cargo, the EOUs are placed in a special category, eligible for fast track clearance through the Customs on the strength of procurement certificate issued by the jurisdictional Assistant/Deputy Commissioner. Generally, the EOU cargo is not examined at the gateway por t/airport and in case of loose cargo, marks and numbers on the packages are verified. As for sealed containers, the seal number and container number are verified with the Bill of Lading. If the seal is found intact, the container is allowed clearance. The imported cargo so cleared and brought into the unit's premises were earlier used to be examined by the jurisdictional Central Excise and Customs officials. After examination (percentage check only), the goods were allowed to be used for export production. Re-warehousing certificate was to be submitted to the Assistant/Deputy Commissioner in charge of the port of import within 90 days of the issue of procurement certificate. [Refer Circulars No. 63/97 Cus, dated 21.11.1997, No. 14/98 -Cus, dated 10.3.1998] Custom s Manual , 2023 248 12.2 Post GST, the EOUs are required to follow Rule 5 of Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 instead of erstwhile procedure of Procurement Certificates. The EOUs are required to provide information in duplicate regarding estimat ed quantity and value of goods to be imported to Jurisdictional DC/AC of Customs. EOU is also required to submit one set of the said information to DC/AC of Customs at the Custom Station of importation who shall allow the benefit of exemption notification to the importer on the basis of said information provided to him. [Refer Circular no. 29/2017 -Customs dated 17.7.2017, Circular No. 25/2017 - Customs dated 30.06.2017 and Circular no. 10/2018 -Customs dated 24.4.2018] 12.3 Prior to removal of mandatory warehous ing, EOUs were required to file Into - Bill of Entry at port of importation and detailed examination of imported goods were done at factory premises leading to issuance of Re -warehousing certificate. But with removal of mandatory warehousing for EOUs in 20 16 the system of re -warehousing was done away vide Circular no. 35/2016 -Customs dated 29.07.2016. Now EOUs are required to file a Bill of Entry for Home Consumption at the port of importation. EOUs being no longer bonded premises and goods being cleared from port of import as final for home consumption, hence there is no scope of examination at premises of EOU as was envisaged earlier when EOUs were bonded premises. Hence, the procedure/method for import by EOUs is at par with other importers except that their criterion for RMS selection cou ld be different from normal importers. 12.4 On the export side, the units having status of a Super Star Trading House, Star Trading House, Trading House, and Export House were allowed the facility of self -sealing of their export containers. [Refer Circulars No.90/98 -Cus, dated 8 -12-1998]Chapter 24 - Special Economic Zones - Para 1 - _1. Introduction_.txt Special Economic ZonesChapter 13 - Procedure for Less Charge Demand - Para 6 - _6. Adjudication proceedings_.txt 5.1 The proper officer shall not serve demand notice, where the amount involved is less than rupees one hundred, in terms of provisions of section 28(1)(b). 5.2 Show Cause Notice for demand of duty or interest under the provisions of Section 28, 28AA or 28AAA of the Customs Act, 1962 can be issued by such proper officer or by an officer to whom the proper officer is subordinate in accordance with sub -section (2) of Section 5, within the time period specified therein or su ch extended time period.Chapter 18 - Import of Samples - Para 2 - _2. Legal provisions_.txt 1.1 In international trade it is often necessary to send samples of goods manufactured in one country to another country for being shown or demonstrated for customer appreciation and familiarization and for soliciting orders. Samples are imported by the trade, industry, individuals, companies, associations, research institutes or laboratories. These are brought by representatives of foreign manufacturers as a part of their personal baggage or through port or by courier.Chapter 18 - Import of Samples - Para 2 - _2. Legal provisions_.txt 1.2 Commercial samples are basically spec imens of goods that may be imported by the traders or representatives of manufacturers abroad, to know its characteristics and usage and to assess its marketability in India. Samples include consumer goods, consumer durables, prototypes of engineering good s or even high value equipment, machineries (including agricultural machinery) and their accessoriesChapter 3 - Procedure for Clearance of Imported and Export - Para 21 - _25. Drawback claim_.txt 24.1 Any c orrection/amendment in the check list generated after filing of declaration can be made at the Service Centre provided the documents have not yet been submitted in the EDI system and the Shipping Bill number has not been generated. Where corrections are re quired to be made after the generation of the Shipping Bill number or after the goods have been brought into the Export Dock, the amendments will be carried out in the following manner: (i) If the goods have not yet been allowed “Let Export” the amendments m ay be permitted by the Assistant / Deputy Commissioner (Exports). Custom s Manual , 2023 48 (ii) Where the "Let Export" order has already been given, amendments may be permitted only by the Additional/Joint Commissioner in charge of Export. 24.2 In both the cases, after the permission for amendments has been granted, the Assistant Commissioner/Deputy Com missioner (Export) may approve the amendments on the EDI system on behalf of the Additional/Joint Commissioner. Where the print out of the Shipping Bill has already been generated, the exporter may first surrender all copies of the Shipping Bill to the Doc k/Shed Appraiser/Superintendent for cancellation before amendment is approved on the system. [Refer para 6 in Chapter 2 on types of Amendments]Chapter 23 - Export Promotion Schemes - Para 1 - _1. Introduction_.txt Export Promotion SchemesChapter 3 - Procedure for Clearance of Imported and Export - Para 20 - _24. Amendments_.txt 23.1 In case of container cargo, the stuffing of container at Dock is done under Preventive supervision. Further, loading of both containerized and bulk cargo is to be done under P reventive supervision. The Customs Preventive Officer supervising the loading of container and general cargo into the vessel may give “Shipped on Board” endorsement on the Exporters copy of the Shipping Bill. 23.2 Palletization of cargo is done after grant of Let Export Order (LEO). Thus, there is no need for a separate permission for palletization from Customs. However, the permission for loading in the aircraft/vessel is to be obtained. [Refer Circular No.18/2005 -Cus., dated 11 -3-2005]Chapter 33 - Audit - Para 6 - _7. Officers of Customs Audit _.txt 6.1 Any auditee, who contravenes any provision of these regulations or abets such contravention or fails to comply w ith any provision of these regulations with which it was his duty to comply, shall be liable to a penalty which may extend to fifty thousand Indian rupees."Chapter 6 - Customs Valuation - Para 8 - _9. Valuation of imported goods in case of related party transaction_.txt 7.1 The transaction value may not be accepted in the following categories of cases as provided in Rule 3(2) of the said Valuation Rules, 2007: (i) If there are restrictions on use or disposition of the goods by the buyer. However, the transaction value not to be rejected on this ground if restrictions: (a) Are imposed by law or public authorities in India; (b) Limit geographical area of resale; and (c) Do not affect the value of the goods substantially. (ii) If the sale or price is subject to a condition or consideration for which a value cannot be determined. However, conditions or considerations relating to production or marketing of the goods shall not result in rejection. (iii) If part of the proceeds of the s ubsequent resale, disposal or use of the goods accrues to the seller, unless an adjustment can be made as per valuation factors. (iv) Buyer and seller are related; unless it is established by the importer that: (a) The relationship has not influenced the price; and (b) The importer demonstrates that the price closely approximates one of the test values. 7.2 The transaction price declared can be rejected in terms of Rule 12 of the said Valuation Rules, 2007, when the proper officer of Customs has reason to doubt the truth or accuracy of the value declared and if even after the importer furnishes further information/documents or other evidence, the proper officer is not satisfied and has reasonable doubts about the value declared. An Explanation to Rule 12 clarifies th at this rule does not, as such, provide a method for determination of value, and that it merely provides a mechanism and procedure for rejection of declared value in certain cases. It also clarifies that where the proper officer is satisfied after consulta tion with the importer, the declared value shall be accepted. This Explanation also gives certain illustrative reasons that could form the basis for doubting the truth of accuracy of the declared value. 7.3 The interpretative notes are specified in the schedule of the said valuation rules and are to be applied for interpretation of the rules. Custom s Manual , 2023 67 8. Provisional clearance of imported goods: Chapter 6 - Customs Valuation - Para 8 - _9. Valuation of imported goods in case of related party transaction_.txt 8.1 Section 18 of the Customs Act, 1962 allows an importer to provisionally clear the imported goods from Customs pending final determination of value by giving a guarantee in the form of surety, security deposit or bank guarantee. Rules 4(1)(a) and 5(1) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 20 07 concerning identical goods and similar goods, respectively provide that the value of the goods provisionally assessed under Section 18 of the Customs Act, 1962, shall not be the basis for determining the value of any other goods.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 11 - _11. Filing of Stores List_.txt 10.1 In case of sea cargo the shipping lines are required to submit the electronic version of the IGM through the EDI Service Centre or through internet at ICEGATE, containing all the details and particulars. It is to be ensured that all the particulars and det ails of the IGM are correct and that details of House Bill of Lading are also incorporated in case of consol cargo. 10.2 In case of air cargo the airlines are required to file IGM in prescribed format through electronic mode. The IGMs should contain all detai ls and particulars, including the details of the Master Airway Bills and the House Airway Bills in the case of consol cargo. The airlines are also required to furnish the additional information, namely, the ULD numbers for use by the custodians.Chapter 26 - International Passenger Facilitation - Para 4 - _5. Allowances and entitlements on Transfer of Residence _TR__.txt An Indian passenger who has been residing abroad for over 1 year is allowed to bring jewellery, free of duty, in bonafide baggage upto a weight of twenty grams with a value cap ofRs.50,000/ - in the case of a male passenger or forty grams with a value cap o f Rs.1 lakh in the case of a lady passenger.Chapter 29 - Customs Brokers - Para 7 - _8. Surrender of License_.txt 7.1 The Principal Commissioner or Commissioner of Customs may revoke the licence of a Customs Broker and order for forfeiture of part or whole of security, or impose penalty not exceeding Rs.50,000 on him on any of the following grounds: (a) failure of to comply with any of the conditions of the bond executed by him; (b) failure to comply with any of the provisions of the regulations; (c) committing any misconduct, which in the opinion of the Commissioner renders him unfit to transact any business in the Customs Station; (d) adjudicated as an insolvent; (e) becomes of unsound mi nd; and (f) has been convicted by a competent court for an offence involving moral turpitude or otherwise. 7.2 The Principal Commissioner or Commissioner of Customs may, in appropriate cases where immediate action is necessary, suspend the licence of a Customs Broker where an enquiry against such agent is pending or contemplated. In such case, the Principal Commissioner or Commissioner of Customs shall, within 15 days from the date of such suspension, give an opportunity of hearing to the Customs Broker concern ed and then pass an order either revoking the suspension or continuing it, within 15 days from the date of hearing. 7.3 The Principal Commissioner or Commissioner of Customs shall issue a written notice to the Customs Broker within 90 days from the date of r eceipt of an offence report, stating the grounds on which it is proposed to revoke the licence or impose penalty and require the said Customs Broker to submit within 30 days to a nominated Deputy / Assistant Commissioner of Customs a written statement of d efence and also to specify in the said statement whether the Customs Broker desires a personal hearing by the said Deputy / Assistant Commissioner of Customs. Thereafter, the Commissioner of Customs may direct the Deputy / Assistant Commissioner of Customs to inquire into the grounds which are not admitted by the Customs Broker. At the conclusion of the inquiry, the Deputy / Assistant Commissioner of Customs shall submit the enquiry report within 90 days from the date of issue of the notice. 7.4 The Principal Commissioner or Commissioner of Customs shall furnish to the Customs Broker a copy of the enquiry report requires him to submit any representation within 30 days. After considering the enquiry report and the representation, if any, the Principal Commissio ner or Commissioner of Customs shall pass orders either revoking the suspension of the license or revoking the licence of the Customs Broker or imposing penalty within 90 days from the date of submission of the enquiry report. Order for revoking the licens e shall not be passed unless an opportunity is given to the Customs Broker to be heard in person by the Principal Commissioner or Commissioner of Customs. An appeal against the order would lie to the Customs, Central Excise and Service Tax Appellate Tribun al. Custom s Manual , 2023 303 7.5 Imposition of penalty or any action taken under the CBLR 2018 is without prejudice to the action that may be taken against the Customs Broker or his employee under the provisions of the Customs Act, 1962 or any other law for the time being in force. [Refer Notification No. 41/2018 - Cus(N.T.), dated 14 -05-2018]Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.1 On receipt of the complete application and after ensuring that the applicant is eligible to apply, the information and documents submitted by the applicant shall be scrutinized to assess whether or not the eligibility conditions and criteria for granting t he AEO certificate as mentioned under the Section 3 of the said circular are met by the applicant.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.2 If necessary, further information and/or documents in support of the claim of the applicant may be called for by the AEO Programme Manager or by an office r on his behalf. Such request shall be sent in writing. Custom s Manual , 2023 368 10.3 The applicant shall submit such information and/or documents within a reasonable time.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.4 In case of an application for grant of AEO -T1 status, once the eligibility conditions and criteria for granting the AEO certificate as mentioned under the Section 3 of this circular are found to have been met by the applicant to the satisfaction of the Zonal AEO Programme Manager, the applicant shall be issued the AEO -T1 certificate (wherever applicable, shall be done digitally) within 30 days of submission of the information and/or documents.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt The time limit for processing of MSME AEO T1 & AEO T2 application has been reduced to fifteen working days and three months respectively, after the submission of comple te documents for priority processing by customs zones.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.5 In case of an application for grant of AEO -T2 or AEO -LO, the information and/or documents submitted by the applicant shall be scrutinized, and if they are found eligible to the satisfaction of the AEO Programme Manager, the applicant shall be duly intimate d within 30 days of submission of the information and/or documents. Thereafter, the successful application will be assigned to a specific AEO Programme Team within 15 days to carry out physical verification of the information and documents. The date(s) for physical verification would be decided by the team in consultation with the applicant. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.6 The AEO Programme Team will, within 90 days, visit the business premises for verification of the information and documents provided. Such visit shall be made on a co nvenient date after consulting the applicant.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.7 If within 45 days of the date of intimation issued in terms of paragraph 4.4.5 of the said circular, the applicant has not been contacted by the AEO Programme Team, then the applicant should contact the Zona l AEO Programme Manager/ AEO Programme Manager immediately.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.8 During the course of such verification, the applicant for AEO -T2 or AEO -LO status should be prepared to answer questions or provide additional information on all aspect of the application to the visiting AEO Programme Team.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.9 Examination of the criteria laid down under Section 3 of the said circular shall be carried out for all the premises which are relevant to the customs related activities of the applicant for AEO -T2 or AEO LO status. The ex amination as well as its results shall be documented by the AEO Programme team.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.10 In case several premises of the applicant are run in a similar way by standard systems of record keeping and security etc. there will be no need for the AEO Programme Team t o visit all of them. However, if the business of the applicant covers a range of activities or different premises have different method of operating, then it may be necessary for more visits to be made.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.11 The duration of visit/verification would depend on the size of business, number of premises, how they operate etc. The AEO Programme Team will give the applicant for AEO -T2 or AEO -LO status an estimate of time required, though this may have to be amended once the verification has commenced. The date(s) fo r physical verification would be decided by the team in consultation with the applicant.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.12 Where appropriate, in addition to the other requirements detailed earlier, the AEO Programme Team may cover the following: (i) Information on Customs matters. (ii) Remedial action taken on previous Customs errors, if any. (iii) Accounting and logistic systems. (iv) Internal controls and procedures. Custom s Manual , 2023 369 (v) Flow of cargo. (vi) Use of Customs House Agents/Customs Broker (vii) Security of Computers/IT and documents.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt (vi) Use of Customs House Agents/Customs Broker (vii) Security of Computers/IT and documents. (viii) Financial solvency. (ix) Safety and security assessment premises, cargo, personnel etc. (x) Logistic processes. (xi) Storage of goods.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt (ix) Safety and security assessment premises, cargo, personnel etc. (x) Logistic processes. (xi) Storage of goods. 10.13 During the course of physical visit/verification, the person who is nominated in the application form as point of contact must ordinarily be available unless unforeseeable situation arises. In addition, individuals responsible for specific business activit ies such as transport, recordkeeping and security should also be available.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.14 On completion of verification, the AEO Programme Team will prepare their report and make a recommendation to the AEO Programme Manager within 60 days of completion of visits/ver ification. The contents of report and recommendation can be seen by applicant who will get the opportunity to sign the same, but this will not be a mandatory requirement.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.15 Within 30 days of such recommendation by the AEO Programme Team, the applicant wil l be suitably informed, including issue of the appropriate AEO certificate for AEOT2 or AEO -LO status, by the AEO Programme Manager. The time limit for processing of MSME AEO T2 application has been reduced to three months (presently six months) after t he submission of complete documents for priority processing by customs zones.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.16 Where the application for grant of AEO -T2 or AEO -LO status is not accepted by the AEO Programme Manager after the verification by the AEO Programme Team, the applicant will be advised of the criteria that have not been met and give the applicant time to adapt procedures to remedy the deficiency. If applicant is unable to make the required changes within the specified time limits, the AEO Programme Manager will issue a decision to reject applicant’s AEO application, explaining the re asons for rejection. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.17 In exceptional cases, the physical verification may be stopped by consensus between the applicant for grant of AEO -T2 or AEO -LO status and the AEO Programme Manager in order fo r the applicant to provide additional information or to permit minor problems to be addressed. The period of stoppage will normally not be longer than six months and applicant will be informed in writing of the date when the AEO verification will recommenc e and the revised date by which applicant can expect a decision on his application. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.18 In case an application for grant of AEO -T3 status is submitted by a holder of AEO -T2 status, who has been continuously enjoying the AEO -T2 status for a period of two yea rs or more, the applicant shall be issued the AEO -T3 certificate within 30 days of submission of the application. However, in case of any significant changes in the business or the processes since the previous physical verification by an AEO Programme Team , the applicant may be subjected to physical verification as may be deemed necessary by the AEO Programme Manager by following the procedures as mentioned in the paragraph 4.4.5, 4.4.6 and 4.4.7 of the said circular as amended. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 10.19 In case an application for grant of AEO -T3 status is submitted by a holder of AEO -T2 status, who has not been continuously enjoying the AEO -T2 status for a period of two years or more, but who satisfies the eligibility condition mentioned at paragraph 1.2. 3 (ii) of the said circular as amended, Custom s Manual , 2023 370 the application will be assigned to a specific AEO Programme Team within 15 days to carry out physical verification of the information and documents submitted in Annexure -F only. The date(s) for physical verification would be decided by the team in consultation with the applicant. Thereafter, the procedures as mentioned in the paragraph 4.4.5, 4.4.6 and 4.4.7 of the said circular as amended above shall be followed. However, in case of any significant changes in the bu siness or the processes since the previous physical verification by an AEO Programme Team, the applicant may be subjected to physical verification as may be deemed necessary by the AEO Programme Manager by following the procedures as mentioned in the parag raph 4.4.5, 4.4.6 and 4.4.7. 11 Web based filing, processing and digitized certification of AEO -T1 applications: 11.1 For AEO T1 application, the AEO accreditation process has been entirely digitized by way of the web-based application www.aeoindia.gov.in. The a pplicant can file its AEO application online either with its jurisdictional customs zone or with DIC (by selecting DIC as zone on the web application) This web -application requires registration of the applicant on its home page. Once the registration is completed, a confirmation communication is sent to the appli cant. The regis tration is then verified by a customs’ official. Thereafter, the registered user applicant can proceed to file the application through its login credentials and follow the stepwise pr ocedure for filing online AEO T1 application. At every stage of the process such as registration, submission of annexures, approval/rejection by zonal AEO Program Manager and issuance of digital certificate issuance, the applicant will receive SMS/e -mail f or ease of information and transparency. The application for AEO T1 is processed online by customs officials and the digitally signed AEO certificate is relayed online to the certified entity. 11.2 For departmental officers, the access to this web application is through “Customs Official” tab with role specific login ID and password, which would be disseminated by the nodal AEO officer of the respective customs zone. There are 3 levels for online processing, i.e. Superintendent, AC/DC/JC/ADC and zo nal Programme Manager (Commissioner/Pr. Commissioner level officer). Once the recommendation of the zonal AEO programme Manager is received, the DIC issues digitally signed AEO certificate over mail and subsequently issues a hard copy of the AEO certificat e to the applicant. 12 Certification: Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 12.1 If AEO status is granted, the AEO Programme Manager shall send the Certificate of AEO Status to the applicant in hard copy along with an electronic copy (for AEO T1 only). The Certificate shall bear the AEO logo’ that may be used where it is appropriate to do so for the business, for example, company stationary, signage on vehicles or other publicity materials. The copyright for the logo is owned by the AEO Programme Manager on behalf of the Indian Customs Administrati on.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 12.2 The AEO status will be activated within a week from the date of issue. Following this period, the applicant should enter the AEO certificate number on all Customs documentation to indicate their AEO Status.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 12.3 It is highly recommended that the applicant sh ould keep the Certificate of AEO status at a safe place and not release the AEO Certificate number to anyone unless required to do so for business purposes. Although the AEO status can be advertised by the applicant, the AEO Certificate number should not b e part of their advertisement. 13. Post -Certification ProvisionsChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 13. Post -Certification Provisions 13.1 The validity of AEO certificate shall be three years for AEO -T1, three years for AEOT2, five years for AEO -T3 and five years for AEO -LO.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 13.1 The validity of AEO certificate shall be three years for AEO -T1, three years for AEOT2, five years for AEO -T3 and five years for AEO -LO. 13.2 Renewal of AEO certificate Custom s Manual , 2023 371 The AEOs, if they so desire to continue their AEO status and avail the benefits, must submit their application as stipulated under Section 2 of the said circular as amended, before lapse of their validity as per the following Table 34.3 :-Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt Table 34.3: Time limit for submission of application for renewal before lapse of validity of AEO certificate AEO status Time limit for submission of application for renewal before lapse of validity AEO -T1 30 days AEO -T2 60 days AEO -T3 90 days AEO -LO 90 days 13.3 While submitting the application for renewal, the applicant must clearly highlight the changes from the last application.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 8 - _14. Maintenance of AEO Status_.txt 13.3 While submitting the application for renewal, the applicant must clearly highlight the changes from the last application. 13.4 AEO Programme Manager will consider the renewal applications by following the procedure adopted while granting the fresh AEO statu s.Chapter 26 - International Passenger Facilitation - Para 9 - _11. Import of pet animals as baggage_.txt 10.1 Import of firearms is strictly prohibited. Import of cartridges in excess of 50 is also prohibited. However, in the case of persons transferring their residence (as per conditions specified in the rules) to India for a minimum period of 1 year, one firearm of permissible bore can be allowed to be imported subject to the conditions that: (i) The firearm was in possession and use abroad by the passenger for a minimum period of 1 year and also subject to the condition that such firearm, after clearance, shall not be sold, loaned, transferred or otherwise parted with before 10 years of import of such firearm; (ii) The firearm is subjected to applicable duty; and (iii) The passenger has a valid arms licence from the local authorities in India. 10.2 The facility is import of firearm through baggage route under transfer of residence shall be available only once in the lifetime. 10.3 Passengers importing a firearm as baggage on transfer of residence are permitted to dispose the same after 10 years of import . The disposal will be to persons legally entitled to possess the Custom s Manual , 2023 264 firearm. The condition that no disposal can take place till ten years of import may be endorsed on the arms licence of the passenger at the time of granting the facility under transfer of re sidence. [Refer Circular No.4/2013 -Cus, dated 15 -1-2013]Chapter 26 - International Passenger Facilitation - Para 14 - _16. Export of currency_.txt 15.1 There is no value limit on the export of gold jewellery by a passenger through the medium of baggage so long as it constitutes the bonafide baggage of the passengerChapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt S.No FTA Notification General Rules Countries Tariff Non-Tariff 1 Asia Pacific Trade Agreement (formerly known as the Bangkok Agreement) 50/2018 - Cus dated 30.06.2018 94/2006 -Cus (N.T.) dated 31.08.2006 Value of Non- Originating material <= 55% or PSR Lao PDR, Bangladesh, China, Republic of Korea, Sri Lanka 2 Free Trade Agreement Between the Democratic Socialistic Republic of Sri Lanka and the Republic of India 26/2000 -Cus dated 01.03.2000 19/2000 -Cus (N.T.) dated 01.03.2000 Value of Non- originating material <= 65% + CTH Sri Lanka 3 Agreement between the Transitional Islamic State of Afghanistan and Republic of India 76/2003 -Cus dated 13.05.2003 33/2003 - Cus. (N.T.) dated 13.05.2003 Value of Non- originating material <= 50% + CTH Afghanistan 4 India -Thailand Early Harvest Scheme 85/2004 -Cus dated 31.08.2004 101/2004 - Cus (N.T.) dated 31.08.2004 PSR (exclusive) or [40% + CTSH] Thailand 5 Comprehensive Economic Cooperation Agreement between Republic of India and Republic of Singapore 73/2005 -Cus dated 22.07.2005; Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt 74/2005 - Cus dated 22.07.2005; 75/2005 - Cus dated 22.07.2005; 10/2008 - Cus dated 15.01.2008 59/2005 -Cus (N.T.) dated 20.07.2005 [35% + CTSH] or PSR Singapore Custom s Manual , 2023 385 S.No FTA Notification General Rules Countries Tariff Non-Tariff 6 Agreement on South Asian Free Trade Area (SAFTA) 99/2011 -Cus dated 09.11.2011;Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt 68/2012 -Cus dated 31.12.2012 75/2006 -Cus (N.T.) dated 30.06.2006 [Value of Non- originating material <= 60% + CTH] or PSRChapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt *10% relaxation for LDCs and 5% relaxation for Sri Lanka Bangladesh, Bhutan, Maldives, Nepal, Pakistan, Sri Lanka, Afghanistan 7 Preferential Trading Agreement between the Republic of India and the Republic of Chile 101/2007 - Cus dated 11.09.2007 84/2007 -Cus (N.T.) dated 17.08.2007 [Value of Non- originating material < 60% + CTH] or PSR Chile 8 Duty Free Tariff Preference (DFTP) Scheme for Least Developed Countries 96/2008 -Cus dated 13.08.2008 29/2015 -Cus (N.T.) dated 10.03.2015 30% + CTSH 33 countr ies 9F10 9 India - MERCOSUR Preferential Trade Agreement 57/2009 -Cus dated 30.05.2009 56/2009 -Cus (NT) dated 30.05.2009 Value of Non- originating material < 40% Argentina Brazil, Paraguay, Uruguay Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt 10 Comprehensive Economic Partnership Agreement (CEPA) between the Republic of India and the Republic of Korea 151/2009 - Cus dated 31.12.2009 152/2009 - Cus dated 31.12.2009 187/2009 - Cus (N.T.) dated 31.12.2009 PSR (exclusive) or [35% + CTSH] Republic of KoreaChapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt 10 Afghanistan,Bangladesh,Benin,Burkina Faso,Burundi,Cambodia, Central African Republic, Chad, Comoros,Eritrea,Ethiopia,Gambia, Guinea,Guinea Bissau,Haiti,Lao PDR, Lesotho, Liberia , Madagascar,Malawi,Mali,Mozambique,Myanmar,Niger,Rwanda,Senegal,Somalia,Sudan, Timor Leste,Togo,Uganda,Tanzania,Yemen,Zambia Custom s Manual , 2023 386 S.No FTA Notification General Rules Countries Tariff Non-Tariff 11 Treaty of Trade between Government of Nepal and the Government of India 104/2010 - Cus dated 01.10.2010 Value of Non- originating material <= 70% 12 India - ASEAN Trade in Goods Agreement 46/2011 -Cus dated 01.06.2011 189/2009 - Cus (N.T.) dated 31.12.2009 35% + CTSH Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, Philippines, Thailand, Singapore, Viet Nam 13 Comprehensive Economic Partnership Agreement (CEPA) between the Republic of India and Japan 69/2011 -Cus dated 29.07.2011 55/2011 -Cus (N.T.) dated 01.08.2011 [35% + CTSH] or PSR Japan 14 Comprehensive Economic Cooperation Agreement (CECA) between Republic of India and Malaysia 53/2011 -Cus dated 01.07.2011 43/2011 -Cus (N.T.) dated 01.07.2011 [35% + CTSH] or PSR Malaysia 15 Comprehensive Economic Cooperation and Partnership Agreement (CECPA) between Republic of India and Republic of Mauritius 25/2021 -Cus dated 31.03.2021 38/2021 - Cus (N.T.) dated 31.03.2021 PSR Mauritius Custom s Manual , 2023 387 S.No FTA Notification General Rules Countries Tariff Non-Tariff 16 Comprehensive Economic Partnership Agreement (CEPA) between the Government of the Republic of India and the government of the United Arab Emirates 22/2022 -Cus dated 30.04.2022 39/2022 -Cus (N.T.) dated 30.04.2022 PSR United Arab Emirates Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt Custom s Manual , 2023 388 Custom s Manual , 2023 389 ReferencesChapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt List of Tables and FiguresChapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt # Title Chapter Page No. 1 Table 8.1 List of designated ports and ICDs for Import of scrap 8 86 2 Table 10.1 Customs Stations in India authorised for use of TIR 10 117 3 Table 12.1: Present rates of overtime fee for rendering services by the Custom officers 12 135 4 Table 13.1 Monetary limit for adjudication of cases by different grades of Customs Officers 13 141 5 Table 13.2 Adjudication powers in cases involving collusion, wilful misstatement or suppression of facts etc 13 142 6 Table 13.3 Adjudication powers in case of Export Promotion Schemes 13 142 7 Table 13.4 Adjudication powers for the purposes of adjudging confiscation or penalty 13 142 8 Table 13.5: Proper Officer of Customs for issuing Show Cause Notice in case of multiple jurisdictions 13 143 9 Table 28.1 Notified Proper Officer for purposed of Regulation 6 (1) of HCCAR 28 289 10 Table 28.2 staffing norms for sanction of posts on cost recovery basis at various Customs facilities 28 291 11 Table 28.3 Eligibility criterion for various facilities to apply for exemption from payment of Cost Recovery Charges 28 293 12 Table 28.4 Eligibility performance norms for the grant of exemption from cost recovery charges in respect of Customs staff posted at ICDs/CFSs 28 295 13 Table 28.5 The eligibility performance norms for the grant of exemption from cost recovery charges in respect of Customs staff posted at Sea Ports, Air Cargo Complexes, Courier Terminals and Diamond Plaza 28 295 14 Table 30.1 Limits for confiscation of goods for respective Customs Officers 30 311 15 Tabel 31.1: Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court 31 335 16 Table 34.1 Comparable benefits available to AEO -T1, AEO -T2 (including MSMEs) and AEO -T3 34 361 17 Table 34.2 Benefits available to different entities eligible to be qualified as AEO -LO 34 364 18 Table 34.3 Time limit for submission of application for renewal before lapse of validity of AEO certificate 34 371 19 Table 35.1 Criteria used to define the originating criteria in Trade Agreements 35 380 20 Table 35.2 List of Trade agreements 35 384 Chapter 35 - Customs Functions related to Preferential Trade - Para 3 - Table 35.2_ List of Trade agreements.txt # Title Chapter Page No. 1 Figure 3.1 Process Flow for Imports - Pre and Post Turant Customs 3 37 Custom s Manual , 2023 390 Custom s Manual , 2023 391Chapter 1 - Overview of Customs Functions - Para 6 - _5. Digital Signature_.txt The Board has issued Notification No 46/2015 -Cus (N.T.), dated 18.05.2015 to incorporate the following declaration in lieu of SDF form in the Shipping Bill. “I/We undertake to abide by provisions of Foreign Exchange Management Act, 1999, as amended from time to time, including realization / repatriation of foreign exchange to / from India” Thus, submission of SDF form along with Shipping Bill has been dispensed with provided the said declaration is furnished in the Shipping Bill. [Refer Circular No.15 /2015 Cus., dated 18 -5-2015]Chapter 1 - Overview of Customs Functions - Para 18 - _11. Appellate remedies_.txt 10.1 Unscrupulous elements do attempt to evade the duties leviable and bypass various prohibitions/restrictions in re lation to imports by attempting to bring the goods into the country from places other than the notified ports/airports/Land Customs Stations without reporting or presenting the goods to customs. Similar attempts are made to unauthorizedly Take goods out o f the country. This is essentially termed as “smuggling” and Customs officers have very important role in ensuring that they detect any such attempts of smuggling into or out of the country and take appropriate action both against the goods as well as against the persons involved. 10.2 The Customs Act, 1962 provides for strict penalties in relation to the goods/persons involved in smuggling and other violations of the legal provisions. These include seizure/ confiscation (including absolute confiscation) of the offending goods and fines and penalties on the persons involved in the offence as well as those abetting the offence. The law also empowers Customs officers to carry out searches, arrests and prosecution of persons involved in smuggling and Custom s Manual , 2023 19 serious commercial frauds and evasion of duties or misuse of export incentives by fraudulent practices (mis -declaration of nature, and value of the goods or suppression of quantities etc.). 10.3 Whereas the Customs Act, 1962 provides for deterrent penal provisions for violations, due process of law has to be followed before action is taken against offending goods or persons/conveyance etc. involved. The Customs officers act as quasi -judicial authorities and the liabilities for duty evaded or sought to be evaded, fines, penalties etc., are adjudged by giving the persons concerned due notice (or Show Cause Notice) of contemplated action against including the gist of the charges and their basis and providing opportunity for representation as well as personal hearing. 10.4 In grave offence cases, the Customs Act, 1962 provides for prosecution with imprisonment upto maximum of 7 years. This involves criminal proceedings in a Court of law, after sanction for prosecution is given by the competent Customs officer. 10.5 Guidelines f or launching of prosecution in relation to offences punishable under the Customs Act, 1962 has been prescribed in Circular No.27/2015 -Customs dated 23.10.2015 amended by Circulars No.46/2016 -Customs dated 04.10.2016, No.07/2017 -Customs dated 06.03.2017, No.12/2019 -Customs dated 24.05.2019 and No.12/2022 -Customs dated 16.08.2022 .Chapter 24 - Special Economic Zones - Para 4 - _5. Setting up of SEZ unit_.txt 4.1 The SEZs can be set up either jointly or severally - by the Central Government, State Government, or any person as per Section 3 of the SEZ Act. Such person or body or authority is termed as developer/co -developer of the SEZ in terms of Section 2(g) of the SEZ Act. A Co -developer is a person who is allowed to provide any infrastructure facility in the SEZ in Custom Manual, 2018 176 accordance with an agreement wi th the developer and as approved by the Board of Approval. The State Government is required to forward the proposals received under section 3 of SEZ Act for setting up of a SEZ to the Board of Approval along with its recommendations, within forty -five days of receipt of such proposal and where the Board approves a proposal received directly under Section 3(3) of the SEZ Act, the person is required to obtain concurrence of State Government within 6 months from the date of approval. 4.2 The BOA may approve as su ch or modify and approve a proposal for establishment of a Special Economic Zone, in accordance with the provisions of Section 3(8) of the SEZ Act subject to the requirements of minimum area of land and other terms and conditions indicated in Rule 5(2) of the SEZ Rules. 4.3 All existing Special Economic Zone shall be deemed to be a multi -sector Special Economic Zone.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 2.1 The HCCAR , 2009 apply to all “Customs Cargo Service Providers” (CCSPs), who are persons operating in a Customs area and engaged in the handling of import/export goods. These include the custodians of imported/export goods and those handling such goods and all persons working on their behalf such as fork lift or materi al handling equipment operators, etc. Consolidators/ break bulk agents and other persons handling imported/export goods in any capacity in a Customs area are also covered. 2.2 The HCCAR, 2009 indicate various responsibilities and conditions for different kin ds of CCSPs. The conditions prescribed under its Regulation 5 apply to the CCSPs who desire to be approved as custodians of imported/export cargo and thus handle goods in Customs areas. These conditions shall not apply to persons who only provide certain s ervices on their own or on behalf of the custodians. 2.3 Responsibilities prescribed in Regulation 6 of the HCCAR, 2009 apply to both custodians and persons who provide various services, though certain responsibilities specifically apply to one or the other category. For example, the responsibility for safety and security, pilferage of goods under their custody, disposal of uncleared, unclaimed or abandoned goods within the prescribed time limit, payment of cost recovery charges of the Customs officers posted in the facility are applicable to an approved custodian who handled imported or export goods. On the other hand, responsibilities for publishing or display of the schedule of charges for the activities undertaken in respect of imported/ export goods shall apply to both categories of persons. These responsibilities are aimed at expeditious clearance of goods, reduction of dwell time, transaction cost and safeguarding revenue. 2.4 As specified in Regulation 3 of the HCCAR, 2009, these regulations shall apply t o handling of imported goods and export goods in Customs area specified under Section 8 of the Customs Act, 1962. This would cover all Customs facilities such as ports, airports, ICDs/CFSs and LCSs. Also, imported goods would cover goods under transshipmen t and all goods held under the custody of CCSP. However, these regulations do not apply to Customs bonded warehouse or to the warehoused goods covered by Chapter IX of the Customs Act, 1962. 2.5 Major ports notified under the Major Port Trusts Act, 1963 and airports notified under the Airports Authority of India Act, 1994 will continue to be authorized to function as custodians under their respective Acts and these regulations shall not impact their approval as a custodian. Thus, in terms of Section 45 of the Customs Act, 1962, the Port Trusts of the notified major ports and the Airports Authority of India shall not be required to make an application under Regulation 4 or 9 of the HCCR, 2009 for approval or renewal under these regulations. However, they would be required to discharge the responsibilities cast upon them as specified in its Regulation 6. 2.6 Regulation 5 of the HCCAR, 2009 provides the conditions to be fulfilled by an applicant who wishes to be appointed as a custodian of the imported/ export goods in a Customs area. This contains an exhaustive list of infrastructure and operational requirements for efficient handling of imported or export goods, though sufficient discretion is provided for the Commissioner of Customs to decide on the nature of infra structure and equipment required. The requirement may vary between Custom s Manual , 2023 286 Customs areas at different places in the country. The Commissioner of Customs can also specify general standards or requirements such as height of boundary wall, quantum and specifications of material handling and other equipment etc., to ensure the facilities are adequate for effective and efficient handling of cargo. 2.7 Under Regulation 5(1) of the HCCAR, 2009, the infrastructure required to be provided by the custodian shall include the ci vil and electrical infrastructure including properly airconditioned office space, cabins with proper furniture, power backup facilities, hardware, networking and secure connectivity to Customs data centres for Customs officers and service centres specified by Customs. Facilities required for secure exchange of electronic information between the custodian and Customs shall also be provided. In addition, the custodian would undertake site preparation including civil works, electrical works, electrical fitting s, air -conditioning, etc. and provide DG Set for power back up and link to the Customs EDI server. The networking, communication equipment , UPS, computers/personal computers/thin clients, servers, printers and other computer peripherals as may be specified by the Directorate General of Systems shall also be provided by the custodian. 2.8 Board has clarified that custodians already exempted from payment of cost recovery charges under Circular No.27/2004 -Cus., dated 6 -4-2004 and Para 5.3 of Circular No.13/2009 -Cus., dated 23-3-2009 would continue to avail the exemption even after issue of Circular No.4/2011 -Cus., dated 10 -1-2011. 2.9 Commissioner of Customs, subject to his satisfaction, should not insist for residential accommodation for staff from CCSP in cases wh ere concerned facility of CCSP is located in the city area. The underlying idea is to provide for residential facilities for staff deployment at Customs facilities located in far flung and remote areas where it is difficult to have appropriate residential facility and which can not be easily commuted by the officers. Therefore, requirement of residential accommodation should not be insisted upon in cases where the location is commutable from the base town/city. Commissioner of Customs concerned should exerc ise due diligence before enforcing provisions of 5(1)(i)(b) of Notification No.96/2010 -Cus(NT)., dated 12 -11-2010. The type of residential accommodation to be provided to Customs staff would be determined as per entitlement of the officer of Central Govern ment. [Refer Circular No.29/2011 -Cus., dated 18 -7-2011, Notification No. 29/2019 -Cus dated 01.04.2019] Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt CCSPs are required to have weigh bridges installed at their facilities preferably near the entry/exit gate and all containers must be weighed. [Refer Instruction F.No.450/81/2011 -Cus.IV, dated 18 -8-2011] 2.10 In a large number of cases, containers detained by Directorate of Revenue Intelligence (DRI), Special Intelligence & Investigation Branch (SIIB) or Preventive formations are not being released for considerable time and this has caused undue hardship to shipping companies by paying exorbitant demurrage charges. One reason for longer detention can be lack of adequate space for storing such goods in a Customs area. In this regard, Board de sires that sufficient space for custody / storage of detained imported / export goods should be provided by Customs Cargo Service Provider (CCSP) as per regulations 5 (1) (o) of the HCCAR, 2009 so that detained goods may be stored after de -stuffing from th e containers and empty containers be returned to the concerned Shipping Line. Further, in terms of regulation 6 (1) (l) of the HCCAR, 2009 CCSP shall subject to any other law for the time being in force not charge any rent or demurrage on detained goods. I n case containers are detained / seized under the Customs Act, 1962, the same may be considered for provisional release subject to furnishing of Bond and Bank Guarantee under the Customs Act, 1962. [Refer Instructions F. No.450/24/2012 -Cus.IV, dated 14 -3-2012] 2.11 Regulation 5(2) of the HCCAR, 2009 requires the custodian to pay cost recovery charges in respect of the Customs officers deployed at the ICD/CFS/port/airport etc., unless exempted by a specific order or a circular or instructions issued by the Mi nistry of Finance. Presently, payment of Custom s Manual , 2023 287 cost recovery charges in respect of ports and airports has been exempted for three categories of custodians, as follows: (i) Custodians notified under Section 45 of the Customs Act, 1962 prior to 26 -6- 2002 and there is no change in custodianship or area after 26 -6-2002; (ii) Custodians notified prior to 26 -6-2002 but part or whole of the same premises is transferred (on lease or otherwise) to new custodian on or after 26 -6-2002 (e.g. AAI, custodian of Mumbai Air Cargo Complex prior to 26 -6-2002 later transferred part custodian ship to Air India); and (iii) Custodians notified prior to 26 -6-2002 but premises extended after 26 -6-2002 under the same custodianship. [Refer Circular No.27/2004 -Cus., dated 6 -4-2004] 2.12 The Greenfield Airports Policy framed by the Government and notified by the Ministry of Civil Aviation specifies that the applicant for setting up of a greenfield airport will obtain clearance from the Department of Revenue for provision of Custom services and the cost of providing these services will be borne by the Airport Company. 2.13 Regulation 6(1)(m) of the HCCaR, 2009 deals with disposal of imported or export goods lying unclaimed, uncleared or abandoned in ICDs/CFSs/Customs areas by the CCSP who is ho lding custody of such goods. Proper and timely disposal of unclaimed, uncleared or abandoned goods is to be ensured. [Refer Circular No.50/2005 -Cus., dated 1 -12-2005] 2.14 In order to ensure security of premises and to prohibit unauthorized access of person in the Customs area all CCSP/ Custodians should provide CCTV/ Video Camera and give video footage of the same to the Customs Officer who shall monitor it regularly. [Refer Circular No 3/2013 -Cus., dated 1 -1-2013] 2.15 Cases of lease, gift, sale or subletti ng or transfer of the premises in any other manner, in a Customs area by major ports may be firstly examined to see whether required permission from the Central Government / Ministry / Cabinet Committee has already been obtained or not. In cases where appr opriate authority has already given this permission, then necessary written permission may also be given by the Commissioner for such lease or transfer. On the contrary, if no approval of the Government has been obtained, then appropriate action may be ini tiated against the erring Custodian under the said Regulations and the Customs Act, 1962. Thus, further permission from the Commissioner of Customs would not be required in respect of PPP projects approved by the Government / PPA Appraisal Committee or Cab inet Committee on Infrastructure. [Refer Circular No.54/2011 -Cus., dated 29 -12-2011] 2.16 The power to exempt the conditions required to be fulfilled by CCSPs is provided under Regulation 7 of the HCCAR, 2009 to the Commissioner of Customs. For example, the requirement of sufficient facilities for installation of scanning equipment may not be an immediate requirement in respect of ICD/CFS who have established their operations as new custodian. However, when this requirement becomes a necessity, then these co nditions may have to be fulfilled by such custodian at that point of time. Hence, the Commissioner of Customs needs to examine individual cases where exemptions are sought to be given to the custodian and record the reasons in writing before providing exem ptions. However, no exemption shall be granted in respect of any of the conditions in Regulation 5 where the overall safety and security of the premises are likely to be affected thereby. 2.17 In order to overcome situations where clearances of imported/ expo rt goods are getting affected by congestion at a particular Customs facility (e.g. CFS), it has been provided that the Commissioner of Customs may consider regulating the entry of goods in that particular CFS for a temporary period, say, 15 days, in terms of Regulation 7(2) of the HCCAR, 2009. In such cases, Custom s Manual , 2023 288 the Commissioner of Customs may not allow any import/ export cargo to be received and handled in the facility or may allow such reduced quantity as considered sufficient for being handled efficiently fo r such temporary period till the congestion is cleared and the delay in clearance of goods is sorted out. 2.18 In terms of Regulation 9 of the HCCAR, 2009, at the time of submission of applications for acquiring custody and handling of imported/export goods, the applicant shall provide complete details of the facility such as extent of the area, equipment, infrastructure etc. for receiving, unloading/loading, stacking, storage, delivery of imported/ export goods including the map. Further, the projected capaci ty of the cargo or container proposed to be handled at the premises, would form the basis for determining the adequacy of the infrastructural facilities and bond or bank guarantee, wherever applicable. For example, in respect of containers, the volume in t erms of Twenty feet Equivalent Units (TEUs) may be ascertained. As regards X -Ray scanning equipment, the custodians are expected to provide for suitable land and other site requirements, but the actual scanning equipment would be installed by the Customs d epartment subject to conditions as may be prescribed. 2.19 Only such CCSPs who wish to be appointed as custodian of imported/ export goods need to take approval as specified in Regulation 10 of the HCCAR, 2009. CCSPs who either operate on behalf of the custod ian or with his permission, do not require any approval. However, custodian will be responsible for fulfilment of the conditions of these regulations by such CCSPs. 2.20 The procedure for approval of appointment, renewal, suspension or revocation of CCSP as p er Regulations 10 to 13 of the HCCAR, 2009 is based upon transparency and objectivity. Cases involving outright transfer of custodianship, leasing of premises without informing Customs, subletting, sub -contracting, outsourcing, gift or lease of any of the services of CFS/ICD have to be dealt by the jurisdictional Commissioner of Customs. In case of violations of the conditions or obligations prescribed under the regulations, necessary action may be taken against the erring CCSP including imposition of penal ty. Further, action would need be initiated against the CCSP, wherever lack of infrastructure facilities is noticed leading to deterioration in services or damage of imported or export goods, loss of value and loss of revenue etc. In case of CCSP authorize d under the Authorised Economic Operator (AEO) Programme, the approval granted may be extended for a period of ten years at a time. [Refer Instructions F.No.450/105/2008 -Cus.IV, dated 25 -7-2008] 2.21 All the CCSPs are required to publish a schedule of charg es associated with various services in relation to imported or export goods in the Customs area and its display at prominent places including webpage or website of the CCSP. It has also been clarified that no exemption is available to existing custodians / CCSPs in so far as the provisions of facilities and fulfilment of prescribed conditions in Regulation 5 & 6, as applicable, within the specified limits are concerned. 2.22 Custodians under the Major Port Trusts Act, 1963, and Airports Authority of India Act, 1994 shall not be required to make an application under Regulation 4 or 9 for approval or renewal under these regulations, but they are required to necessarily discharge the responsibilities cast upon them in terms of Regulation 5 and 6. 2.23 The CCSP will a lso undertake to indemnify the Commissioner of Customs from any liability arising on account of damages caused or loss suffered on imported or export goods, due to accident, damage, deterioration, destruction or any other unnatural cause during their recei pt, storage, delivery, dispatch or otherwise handling by furnishing an indemnity bond. 2.24 No relaxation or exemption from requirements on safety and security of premises shall be allowed by the Commissioner of Customs to the custodians or CCSPs in terms of provisions of Regulation 7 of HCCAR, 2009. also keeping in view the paramount importance of overall safety and security of imported / export goods, detailed guidelines are prescribed to ensure that all concerned persons ensure that suitable arrangements are put in place for safety and security of premises relating to imported or export goods. 2.25 The HCCAR, 2009 provide for levy of penalty in case the CCSP contravenes any of the provisions of the regulations or fails to comply with the regulations. However, these provisions do not impact Custom s Manual , 2023 289 the past proceedings against the custodian, if any, where ne cessary action has been initiated against erring custodians. 2.26 For the purposes of Regulation 6 (1) of HCCAR, the following officers are notified as Proper Officers as discussed in Table 28.1. Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt Table 28.1: Notified Proper Officer for purposed of Regulation 6 (1) of HCCARChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt S. No. Clause under Regulations 6(1) Designation of the Proper Officer 1 A Inspector of Customs or Preventive Officer or Examining Officer 2 F Superintendent of Customs or Appraisers 3 g, h, k Deputy Commissioner or Assistant Commissioner of Customs 4 L Superintendent of Customs or Appraiser or Inspector of Customs or Preventive Officer or Examining officerChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 2.27 Regulation 5(1)(iii) of HCCAR, 2009 provides that CCSPs shall provide to the satisfaction of Commissioner of Customs, insurance for an amount equal to the average value of goods likely to be stored in the customs area based on projected capacity and for an amount as Commissioner of Customs may specify having regard to the goods which are already been insured by the importers or exporters. Board has clarified that the amount of insurance to be provided by CCSPs should be equal to the average value of goods l ikely to be stored in the Customs area for a period of 30 days (based on projected capacity), and for an amount the Commissioner of Customs may specify having regard to the goods already insured by the importers or exporters. 2.28 Regulation 5(3) of HCCAR, 200 9 mandates CCSPs shall execute a bond equal to the average amount of duty involved on imported goods and 10% of the value of export goods that is likely to be stored in the customs area during a period of 30 days and furnish a bank guarantee or cash deposi t equivalent to ten percent of such duty. Board has appreciated that there is justification in increasing the validity period of the bond, which would remove procedural hassles. Therefore, noting that under Regulation 10 of HCCAR, 2009, the new CCSPs are a pproved initially for 2 years, which is renewed for 5 years at a time, while existing CCSPs are straightaway approved for 5 years, it is clarified that the carrier bond executed by CCSPs i.e. ICDs/CFSs shall have a validity period of 2 years (in case of ne w CCSP which can be renewed for 5 years) or 5 years (in case of existing CCSP). 2.29 Ministry of Agriculture has raised the issue of temporary ban on Import of Rice and Peanuts from India due to detection of quarantine pest in an import consignment and highli ghted that CFSs conducting phytosanitary measures have no designated area for fumigation and separate storage for keeping fumigated/ treated cargo which leads to cross contamination from untreated goods/commodities. Ministry of Agriculture has desired that facilities provided by CFSs should be improved to ensure that treated cargo is adequately sanitized in a separate storage enclosure. Board has therefore decided that all CCSP/Custodians shall provide separate and dedicated storage space for fumigation and post fumigated storage sites to enable Plant Quarantine Authorities to carry out necessary checks for both imported / export goods under the Handling of Cargo in Customs Area Regulations, 2009. 2.30 In order to obviate the situation of compromising cargo int egrity on account of subcontracting operations relating to handling of import / export cargo, under no circumstances, CCSPs shall lease, gift, sell or sublet or in any other manner transfer any of the premises in a Customs area; or sub contract or outsourc e functions permitted or required to be carried out by him in terms of these regulations without written approval of the jurisdictional Commissioner of Customs. Jurisdictional Commissioners of Customs are required to review the conditions and obligations t o Custom s Manual , 2023 290 be fulfilled by CCSP under HCCAR, 2009 and promptly initiate remedial action in case non - compliance is noticed. Cases of violation of regulation 6(2) shall be dealt with sternly according to law. 2.33 CBEC has prescribed comprehensive guidelines on safety a nd security of premises where imported or export goods are loaded, unloaded, handled or stored. Pursuant to the decision of the High Court in the Writ Petition No. 3651/2011, a joint Technical Committee comprising of Members from MoEF, Ministry of Shipping , CBEC, Port Trust, etc., was constituted to give recommendations on the distance(s) to be maintained between the hazardous cargo and the general cargo in the customs area on one hand and between the hazardous cargo and the administrative building on the o ther. Based on the recommendations, Board has accordingly prescribed the distance to be maintained between hazardous cargo including explosives and general cargo or administrative building in a Customs area. [Refer Circulars No. 52/97 -Cus., dated 17 -10-1997, No.80/98 -Cus., dated 26 -10-1998, No.27/2004 - Cus., dated 6 -4-2004, No.13/2009 -Cus., dated 23 -3-2009, No.18/2009 -Cus., dated 8 -6-2009, No.21/2009 -Cus., dated 4 -8-2009, No.4/2011 -Cus., dated 10 -1-2011, No. 16/2013 - Cus IV, dated 10 -4-2013, No.32/2013 Cus. , dated 16 -8-2013 and No.45/2013Cus., dated 31 -12-2013 and Instruction F.No.450/19/2005 -CusIV., dated 23 -7-2013, Circular 42/2016 -Customs dated 31.08.2016, Circular 40/2016 -Customs dated 26.08.2016] 2.34 As part of Government's initiatives for improving “Ease of Doing Business”, it has emerged that introduction of electronic messaging for issue of Delivery Order instead of a paper based Delivery Order will result in considerable simplification in the Customs Clearance process, and can demonstrably reduce transaction costs and time taken in the clearance of Cargo. To implement the electronic Delivery Order System, as a prerequisite, the Custodian should have the technical capability to implement an electronic messaging system for the receipt of electronic Delivery Order. Apart from the ab ove prerequisites, it will facilitate trade if Shipping Lines, Airlines and Consol Agents can adopt a system of electronic invoicing of all charges along with the facility to conclude the payment process using e -Payment facilities. In respect of some categ ories of imports, namely - unaccompanied baggage, Direct Delivery, and one -time individual importers, the Shipping Line/ Airline may retain manual (i.e. paper copy) of the Delivery Order, if desired. Further, if for technical reasons, in case of any failur e of the system of electronic transfer of Delivery Order, the concerned Shipping Line/ Airline or Consol Agent may issue manual Delivery Order, as a purely temporary measure, in order to avoid any difficulty or delay in clearance of imported goods. [Refer Circular No.24/2015 -Customs dated 14.10.2015] 2.35 Board has decided to extend 24x7 customs clearance to all bills of entry and not just facilitated bills of entry. It has amended the Customs (Fees for Rendering Services by the Customs Officers) Regulat ions, 1998 to provide that at 24x7 customs ports, CFSs attached to it and airports, no fee i.e. merchant overtime fee (MOT) shall be collected in lieu of the services rendered by the customs officers. Thus, as on date no MOT charges are required to be coll ected in respect of the services provided by the customs officers at 24x7 customs ports and airports. [Refer Circular No.04/2017 -Customs dated 16.02.2017] 3. Posting of staff at Customs areas and collection of Cost Recovery Charges 3.1 Applicabili ty Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.1.1 The requirement that the custodian shall bear the cost of Customs staff posted at Customs area shall apply to all Customs areas such as Seaports, Airports, Air Cargo Complexes, Courier Terminals, Diamond Plazas, ICDs, and CFSs, notified after 2 6.06.2002.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.1.2. The requirement that the custodian shall bear the cost of Customs staff posted at Customs area shall not apply in the following cases: Custom s Manual , 2023 291 a. the facility notified under Section 45 of the Customs Act, 1962, before 26.06.2002 with no change in custodianship or area after 26.06.2002; b. the facility notified before 26.06.2002 but part or whole of the same premises transferred (on lease basis or othe rwise) to a new custodian, on or after 26.06.2002 (e.g. Airport Authority of India is custodian for the whole Mumbai Air Cargo Complex upto 26.06.2002, and after 26.06.2002 they have transferred the custodianship for the part of Air Cargo Complex to Air In dia); and c. the facility notified before 26.06.2002, but premises extended after 26.06.2002 under the same custodianship. Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.1.3 The conditions and obligations already being discharged by the earlier custodian for such facilities such as Air Cargo Complex es, Courier Terminals or Ports to be retained and applied to the new custodian. This shall also be applicable in case of transfer of ownerships. 3.2 Staffing Norms 3.2.1 The staffing norms for sanction of posts on cost recovery basis at various Customs facilities are as discussed below as shown in Table 28.2.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt Table 28.2 : staffing norms for sanction of posts on cost recovery basis at various Customs facilitiesChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt Customs Facility Deputy/Asst. Commissioner Appraiser/ Superintendent Examiner/ Inspector EA Hawaldar Total Sea Port 2 4 12 2 12 31 Air Cargo Complex 2 8 12 4 5 31 Courtier Terminal 4 9 12 4 8 37 Diamond Plaza 1 4 8 2 4 19 ICD (approved for only handling export cargo) 1 1 1 1 2 7 ICD (approved for handling both export and import cargo) 1 2 2 2 2 13 CFS 0 1 1 1 1 4 Class A Airport 1F2 4 38 78 0 24 144 Class B Airport 2F3 4 29 48 0 16 97 Class C Airport 3F4 0 8 16 0 4 28 Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.2.2. In the initial stages of operation of a facility due to less volume of work, full strength of the officers may not be required. In such cases, if the facility requests, the Principal Commissioner or Commissioner of Customs may, after his considerat ion, post less than theChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 2 Class A Airport is the one which handles more than 12000 international flights / 10 lakhs passengers per annum. 3 Class B Airport is the one which handles 6000 to 12000 international flights/5 t o 10 lakhs passengers per annum. 4 Class C Airport is the one which handles less than 6000 international flights/5 lakhs passenger per annum. Custom s Manual , 2023 292 sanctioned strength of officers. Gradually, when the business picks up, the full contingent of staff may be posted.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.3 Creation of posts on the basis of Cost Recovery Charges 3.3.1 Creation of cost recovery posts is essential before issuance of necessary notifications by the jurisdictional Commissioners of Customs to operationalize a facility as a customs area. The juri sdictional Principal Commissioner or Commissioner of Customs shall forward the proposals for the creation or continuation of posts on cost recovery basis to DGHRD (and not to the Board directly).Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.3.2 Initially, the validity of posts on cost recovery basis i s one year. The jurisdictional Principal Commissioner or Commissioner of Customs shall send the proposals to DGHRD for continuation of the posts created on cost recovery basis at least two months before the expiry of the validity, so that the Department of Expenditure gets sufficient time for considering the proposals; as the Department of Expenditure takes adverse note of delay in seeking permission in cases where such proposals are sent after the expiry of the validity of the posts created. Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.3.3 The proposals for creation/continuation of posts shall be in terms of the Department of Expenditure’s stipulations from time to time in this regard 4F5.They shall contain all the relevant information as per Appendix -I. DGHRD shall process these proposals w ithout delay and convey the decision thereon to the field formations concerned with a copy marked to the Board. 3.4 Payment of Cost Recovery Charges 5F6Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.4 Payment of Cost Recovery Charges 5F6 3.4.1 The Cost Recovery Charges shall be payable by facilities at the uniform rate of 1.85 times of the monthly average cost 6F7 of the post plus other allowances (such as Dearness Allowance, House Rent Allowance, etc.) For this purpose, the following factors may also be kept in view for working out the cost regarding all the cost recovery posts:Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt i. additional dearness allowance as and when sanctioned by the government should be considered, and arrears shall be recovered; and ii. if the relevant staff is in possession of government accommodation and do not draw house rent allowance. Even then, the notional h ouse rent allowance as admissible to them should be taken into account on cost recovery basis.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.4.2 The Cost Recovery Charges would be payable in respect of officers actually deployed at the facility. Where the officers are posted in excess of norms, Cost Re covery Charges for such excess number of officers shall be payable. However, this situation shall not ordinarily arise. If a particular officer is given charge of more than one facility, the Cost Recovery Charges shall be apportioned amongst the facilities concerned.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.4.3 Cost Recovery Charges shall be payable from the first day of the month in which the facility commences its operation and it shall be paid in advance for every quarter.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.4.5 If the facility fails to deposit the Cost Recovery Charges in advance, for any particular quarter, and in case such charges remain unpaid either wholly or partly, the deployment of staff at the facility should not be abruptly put on hold. The Principal Com missioner or Commissioner of Customs concerned may consider the facility operator’s financial contingencies and on case to case basis may allow a certain period of delay (not more than three months at a time and not on more than two occasions) in payment w ith interest. The interest in such cases shall be at the rate specified for delayed payment of duty under the Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 5 O.M. No. 7(1)/E.Coord.I./2017 dated 12.4.2017 6 Board’s F.No. A -11018/9/91 -Ad.IV dated 1.4.1991 7 The averag e cost shall be calculated based on the pay matrix for the particular post. Custom s Manual , 2023 293 Customs Act, 1962. A public display in this regard shall be made so that the trade can clear the containers that have already entered the facility . And for non -payment of advance, the entry of containers would be restricted till pending dues with interest are paid so that the facility does not have any uncleared containers once it is to be shut down. Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.5 Eligibility for Exemption from Cost Recovery C hargesChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.5.1 The cost recovery posts should have the Department of Expenditure's specific permission for continuation before seeking/claiming exemption in respect of any given Customs facility.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.5.2 The facilities are eligible to apply for exemp tion from payment of Cost Recovery Charges upon fulfilling the performance criteria as given in the table below. The facilities shall claim exemption if they meet both the criteria (Criterion -I and Criterion -II) in preceding two financial years or any one of the criteria (Criterion -I or Criterion -II) in preceding four financial years , which are discussed in Table 28.3.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt Table 28.3: Eligibility c riterion for various facilities to apply for exemption from payment of Cost Recovery ChargesChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt Facility Criterion - I (Volume/Value of Cargo/flights handled in a year) Criterion - II (Number of Documents/Passengers handled in a year) Sea Port 6 lakh metric tons 3000 Documents Air Cargo Complex 12,000 metric tons 35,000 Documents Courier Terminal 1.5 lakh packages 20,000 Documents Diamond Plaza Rs. 15,000 Cr 12,000 Documents ICD (both export & import) 7200 TEUs 7200 Documents ICD (only export) 3600 3600 Documents CFS 1200 TEUs 1200 Documents Airport 3500 flights 3 lakhs Passengers Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.5.2.1 The exemption from the Cost Recovery Charges shall be available only to common use facilities and not to any facility used exclusively by a private entity, even if they meet any of these benchmarks.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.5.2.2 As mentioned earlier, the cost recovery posts that were san ctioned or diverted from the regular cadre strength to the various Customs facilities before 18.12.2013 (date of issuance of Cadre Restructuring Notification) were subsumed in the regular cadre strength of CBIC at that time 7F8. Accordingly, the Chief Comm issioners were authorized to grant exemption from payment of Cost Recovery Charges for the eligible facilities 8F9. 3.5.2.3 In respect of all the cases for which exemption from cost recovery charges have not yet been granted though applications for the same are received, and all other cases for which applications would be received hereinafter, the exemption from the payment of Cost Recovery Charges shall be subject to the following conditions: Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 8 G R ’ u .N . 8/B/28/ R (E )/ RB/2014 . 03.11.2015 9 B ’ . N . 450/41/2010 u . ( ). 28.10.2015 Custom s Manual , 2023 294 a. the facility should have achieved the benchmark performance as prescribed in para 8.2; b. the application for the exemption from Cost Recovery Charges is complete in all respects (in case any deficiency is noticed, the Commissionerate shall issue a deficiency memo for the applicant to complete the application); c. the exemption will be effective from the beginning of the fourth month from the date of issuance of this Circular or the date of receipt of the complete application, whichever is later; d. the facility shall not have any other dues to be paid under the Customs Act, 1962; e. no investigation under the Customs Act, 1962, shall be pending against the facility; f. the payment of Cost Recovery Charges would be up -to-date; g. the exemption shall be prospective from the fourth month onwards; and h. conditions specified at para 9.1. below. 3.5.2.4 DGHRD shall complete the regularization process and obtain the approval of the competent authority within a period of three months in order to enable the exemption to be available from the beginning of the fourth month, as per para 8.5 above. Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.6 Withdrawa l of exemption granted 3.6.1. Facilities shall continue to meet the Criterion -I or the Criterion -II or both, as the case may be, in the years subsequent to grant of exemption. If any facility fails to do so, a grace period of one year will be given wit hin which it should meet the same. The exemption will be withdrawn if a facility does not meet the criteria even after the lapse of one -year grace period. 28.3.6.2. The jurisdictional Principal Commissioner or Commissioner of Customs shall therefore, moni tor the performance of the facilities under their charge and take immediate measures, including recourse to para 7.1 to 7.4 above, in cases warranting withdrawal of exemption from Cost Recovery Charges. 3.7 Procedure for claiming/grant of exemption 3.7.1 The eligible facility may apply for exemption from Cost Recovery Charges to the jurisdictional Principal Commissioner or Commissioner of Customs. 3.7.2 The jurisdictional Principal Commissioner or Commissioner of Customs shall forward the propos al for regularization of posts to DGHRD through the respective Principal Chief Commissioner or Chief Commissioner of Customs within 15 days. The proposal shall be sent in the format prescribed under Appendix -II. Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.7.3 DGHRD will process such proposal in a time -bound manner so that the regularization of the post is in place within three months of application for exemption from payment of cost recovery charges. 3.8 De-notification and Cost Recovery ChargesChapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.8 De-notification and Cost Recovery Charges 3.8.1. If t he facility is required to be de -notified for any reason, the Cost Recovery Charges should be payable until the date of such de -notification. DGHRD may take necessary steps during this period to surrender the sanctioned/regularized posts.Chapter 28 - Customs Cargo Service Providers - Para 3 - _4. Eligibility norms for exemption from cost recovery charges_.txt 3.8.2. If a fa cility is de -notified in the middle of a quarter for which the Cost Recovery Charges are deposited in advance, the actual Cost Recovery Charges until the de -notification date shall be calculated on pro -rata basis, and excess deposit if any, shall be refund ed to the entity. It may be noted that such refund shall not be treated as the refund of duty under Section 27 of the Customs Act, 1962. Instead, General Financial Rules (GFRs) shall be applied in such cases. Custom s Manual , 2023 295 [Refer Board’s Circular 02/2021 -Customs dated 19.01.2021] Refer Board’s Circular 02/2021 -Customs dated 19.01.2021 for Appendix -I Proposal for creation/continuation of posts on Cost Recovery basis Refer Boards Circular 02/2021 -Customs dated 19.01.2021 for Appendix -II Proposal for grant of exemption from Cost Recovery ChargesChapter 1 - Overview of Customs Functions - Para 21 - _14. Citizen Charter_.txt 13.1 Customs is charged with coordination wit h Postal authorities for giving Customs clearances after appropriate checks on selective basis of various goods coming as post parcels, etc. Customs also ensure that these postal mail/packets/parcels enter into the country in accordance with the provisions of the Customs Act, 1962. Unless the goods brought by post are within the value limits prescribed for free gift or free samples these have to be assessed to duties by Customs and the same indicated to Postal authorities. The duties are collected before th e Postal authorities deliver the goods to addressees. 13.2 Imports/exports through couriers are governed by the Courier Imports and Exports (Clearance) Regulations, 1998 and the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. These Regulations facilitate such goods in terms o f quick Customs clearance, after discharge of duties, if any, for delivery to the consignees. At few places dedicated Courier terminals manned by Customs officers (akin to Air Cargo Complexes) are established to handle courier cargo.Chapter 15 - Detention and Release_Storage of Imported_Export - Para 1 - _1. Introduction_.txt Detention and Release/Storage of Imported/Export GoodsChapter 3 - Procedure for Clearance of Imported and Export - Para 18 - _21. Examination norms_.txt 20.1 After the receipt of the goods in the customs area, the exporter/ customs broker may contact the Customs Officer designated for the purpose, and present the check list with the endorsement of custodian and other declarations along with all original documents such as, Invoice and Packing list, ARE -1, etc. The Customs Officer may verify the packages of the goods actually received and enter the same into the system and thereafter mark the Electronic S hipping Bill, handing over all original documents to the Dock Appraiser who assigns a Customs Officer to carry out examination of goods, if required under the Risk management System and indicate the officers' name and the packages to be examined, if any, o n the check list and return it to the exporter/ Customs Broker.Chapter 3 - Procedure for Clearance of Imported and Export - Para 15 - _18. Waiver of Guaranteed Remittance _GR_ form_.txt 17.1 For clearance of export goods, the exporter has to obtain an Importer - Export Code (IEC) number from the DGFT prior to filing of Shipping Bill. Under the EDI System, IEC number is received online by the Customs System from th e DGFT. The exporter is also required to register authorized foreign exchange dealer code (through which export proceeds are expected to be realized) and open a current account in the designated bank for credit of Drawback incentive, if any. 17.2 All the expo rters intending to export under the export promotion scheme need to get their licenses etc. registered at the Customs Station. For such registration, original documents are required. 17.3 eSANCHIT has been extended to all ICES locations on PAN India basis for all types of exports under ICES. [Refer Circular No. 29/2018 - Customs dated 30.08.2018, Circular 43/2018 - Customs dated 08.11. 2018]Chapter 24 - Special Economic Zones - Para 16 - _17. Drawback on supplies made to SEZs_.txt 16.1 As per Rule 74 of the SEZ rules, the Unit may opt out of Special Economic Zone with the approval of the Development Commissioner and such exit shall be subject to payment of applicable duties and taxes on the imported or indigenous capital goods, raw materials, components, consumables, spares and finished goods in stock and if the unit has not achieved positive Net Foreign Exchange, the exit sha ll be subject to penalty that may be imposed under the Foreign Trade (Development and Regulation) Act, 1992. The unit opting out of SEZ shall execute a legal undertaking in Form L. 16.2 In the event of a gems and jewellery unit ceasing its operation, gold and other precious metals, alloys, gem and other materials available for manufacture of jewellery is required to be handed over to an agency nominated by the Central Government at a price to be determined by that agency. 16.3 Development Commissioner can permit a Unit, as one time option to exit from Special Economic Zone on payment of duty on capital goods under the prevailing Export Promotion Capital Goods Custom s Manual , 2023 236 Scheme under the Foreign Trade Policy subject to the Unit satisfying t he eligibility criteria under that Scheme.Chapter 26 - International Passenger Facilitation - Para 16 - _19. Setting up of Help Desk_.txt 17.1 The Customs Baggage Declaration Regulations, 2013 which is notified to be effective from 1 -3- 2014 prescribes a Baggage Declaration Form that will be required to be filled up by all incoming passengers. This new Form has been necessitated on account of the BOI/ MHA deciding to dispense with the common Immigration/Customs declaration form. [Refer Notifications No. 90/2013 -Cus(N.T.), dated 29 -8-2013,No.133/2013 -Cus(N.T.), dated 30-12-2013, No. 30/2016 - Customs (N.T.), dated the 01.03.2016, No. 31/2016Custo ms dated 01-03-2016, No. 43/2016 - Customs dated 31.03.2016 and Circular No. 5/2014 - Cus., dated 27-2-2014 ] 18. Application of Baggage Rules to members of the crew. 1) These rules shall also apply to the members of the crew engaged in a foreign going conveya nce for importation of their baggage at the time of final pay off on termination of their engagement. 2) Notwithstanding anything contained in sub -rule (1), a member of crew of a vessel or an aircraft other than those referred to in sub -rule(1), shall be allowed to bring articles like chocolates, cheese, cosmetics and other petty gift items for their personal or family use which shall not exceed the value of one thousand and five hundred rupees.Chapter 23 - Export Promotion Schemes - Para 5 - _5. EPCG S cheme_.txt 4.1 DFIA issued under the FTP 2009 -14 are similar to AA in many aspects including requirement of monitoring. However, DFIA has a minimum value addition requirement of 20% and once export obligation is completed, transferability of the authorization and / or ma terial imported against it is permitted. The DFIA is issued only where SION are notified. After the annual supplement 2013 to the FTP 2009 -14, the exemption from antidumping duty and safeguard duty is not available when materials are imported against a DFI A made transferable. In case imported materials are transferred, the importer is to pay an amount equal to the anti -dumping and safeguard duty leviable on the material, with interest. These aspects apply subject to specified conditions. Chapter 23 - Export Promotion Schemes - Para 5 - _5. EPCG S cheme_.txt 4.2 Under the FTP 2015 -20, only post -export transferable DFIA with exemption from only Basic Customs duty is issued by RA. Such DFIA is not available for Gems and Jewellery sector or where SION prescribes actual user condition (for example, fuel). The admissibility of brand rate of duty drawback is as per para 4.26 of the FTP. For transferrable DFIA, prior to registration it is to be verified that the details of the exports given along with the DFIA match the record of exports and is genuine. If any discrepancy is found it need to be first referred to the RA. Chapter 23 - Export Promotion Schemes - Para 5 - _5. EPCG S cheme_.txt [Refer Circular No. 12/2016) [Refer Circulars No.11/2009 -Cus., dated 25 -2-2009 and No.6/2011 -Cus dated 18 -1-2011 and Notification No.98/2009 -Cus dated 11 -09-2009 and No.19/2015 -Customs dated 1 -4-2015]Chapter 9 - Warehousing - Para 6 - _6. Cancellation of Licence_.txt 5.1 As per Section 58A of the Customs Act, 1962 the Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, licence a special warehouse wherein dutiable goods may be deposited and such warehouse shall be caused to be locked by the proper officer and no person shall enter the warehouse or remove any goods therefrom without the permission of the proper officer. 5.2 The Board may, by notification in the Official Gazette, specify the class of goods which shall be deposited in the special warehouse licensed under sub -section (1) of Section 58A of Customs Act 1962.] [Refer Notification No. 72 /2016 - Customs (N.T.) dated 14th May 2016] 5.3 The class of goods specified under sub -section (2) of section 58 A has been notified by Board vide Notification No. 66/2016 -Customs (NT) dated 14.05.2020 (amended vide Notification No. 61/2020 - Customs (N.T) dated 27.07.2020)Chapter 10 - Transhipment of Cargo - Para 9 - _11. Procedure for movement of goods under TIR Carnets _.txt 10.1 Movement of export cargo from ICDs/CFSs to Nepal and Bangladesh through Land Customs Stations is as per the following procedure: (i) The exporters are required to bring thei r goods meant for export to ICD/CFS, and to file a Shipping Bill on EDI . The Shipping Bill shall be assessed as per EDI/RMS procedures. Three copies of Shipping Bill shall be printed (including one transference copy) The original of the Shipping Bill shall be retained by the ICD which one copy (transference copy) shall be carried with the cargo by the driver in a sealed envelope to the LCS of exit. The triplicate copy shall be retained by the exporter. The goods to be exported shall be stuffed in a closed body truck or container, as is convenient to the exporter, and sealed with ECTS seal. The ECTS seal number shall be recorded in all copies of the Shipping bill. The Custodian shall be responsible for obtaining the ECTS seals from the Management Service Prov ider (MSP) managing the transit project for Nepal cargo for this purpose. Chapter 10 - Transhipment of Cargo - Para 9 - _11. Procedure for movement of goods under TIR Carnets _.txt (ii) At the LCS, the transference copy of the Shipping Bill shall be submitted by the driver to the proper officer of Customs. The Customs officer shall verify the trip report through the ECTS web application and where no alert of any unauthorized esealing is f ound, he shall record the same in the transference copy of the Shipping Bill and put his name, signature, date and retain the same in the LCS for record. The officer shall remove the ECTS e -seal and allow the movement of the container/ closed body truck as the case may be, across the border for Custom s Manual , 2023 115 export. Simultaneously, the originating ICD/ CFS shall view the same trip report on the ECTS web application and where no alert of any unauthorized unsealing is found, he shall take a print of the same and attach it with the original Shipping Bill along with his name, signature and date. Chapter 10 - Transhipment of Cargo - Para 9 - _11. Procedure for movement of goods under TIR Carnets _.txt (iii) In case the trip report indicates any unauthorized un -sealing, the matter shall be brought to the notice of the Deputy/ Assistant Commissioner of Customs and such container/truck s hall be subjected to 100% examination. If any deviation from the Shipping Bill or invoice is detected during examination, adjudication proceedings may be initiated. The Assistant/ deputy Commissioner of Customs at the originating ICDs/CFSs may take appropr iate action under the Customs Act including raising a demand on the Custodian, equal to the export duty, Drawback, and/or any other export incentives, in respect of the export goods, in addition to any other action that is required to be taken against the exporter. The matter shall also be reported to the jurisdictional Commissioner of GST for recovery of Taxes. Chapter 10 - Transhipment of Cargo - Para 9 - _11. Procedure for movement of goods under TIR Carnets _.txt [Refer Circulars no 52/2017 -Customs dated 17.09.2018 and 32/2018 -Customs dated 17.09.2018]Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt Board has set up a Customs Clearance Facilitation Committee (CCFC) at every major Customs seaport, airport, Customs Preventive Commissionerates (Land Customs Stations) and Commissionerates having jurisdiction over Inland Container Depot, which is chaired by the Principal Commissioner of Customs/Commissioner of Customs concerned. Its membership includes the senior -most functionary of the departments/agencies/stakeholder at the particular seaport/airport namely, (i) Food Safety Standards Authority of India/P ort Health Officer (PHO), (ii) Plant Quarantine Authorities, (iii) Animal Quarantine Authorities, (iv) Drug Controller of India (CDSO), (v) Textile Committee, (vi) Port Trust / Airport Authority of India / Land Ports Authority of India (for CCFC in LCSs),( vii) Custodians, (viii) Forest and Wild Life Authorities, (ix) Railways/CONCOR, (x) Border Security Agencies (for CCFC in LCSs), (xi) Pollution Control Board and (xii) any other Department / Agency / stakeholder to be co -opted on need basis. The CCFC is required to meet once a week or more frequently, if needed, as per the following mandate: Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt (i) Ensuring and monitoring expeditious clearance of imported and export goods in accordance with the timeline specified by the parent ministry/Department concerned; (ii) Identifying and resolving bottlenecks, if any, in the clearance procedure of imported and e xport goods; (iii) Initiating Time Release Studies for improvement in the clearance time of imported and export goods;Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt (iii) Initiating Time Release Studies for improvement in the clearance time of imported and export goods; (iv) Having internal consultations to speed up the clearance process of imported and export goods and recommending best practices thereto for consideration of CBIC / Departments / Agencies concerned; and (v) Resolving grievances of members of the trade and industry in regard to clearance process of imported and export goods.Chapter 1 - Overview of Customs Functions - Para 13 - _4. Control and regulatory provisions_.txt (v) Resolving grievances of members of the trade and industry in regard to clearance process of imported and export goods. [Refer Circular No. 13/2015 Customs, dated 13 -4-2015; Circular No. 44/2016 -Cus dated 22.09.2016. For more details of CCFC, please ref er Chapter 32.]Chapter 26 - International Passenger Facilitation - Para 12 - _14. Clearance of departing passengers_.txt 13.1 There are numerous occasions when passenger baggage gets lost or mishandled by the Airlines. In all such cases the passenger is required to obtain a certificate to that ef fect from the airlines and get it countersigned by Customs indicating specifically the unutilized portion of the free allowance. This would enable the passenger to avail the unutilised portion of the duty free allowance when his baggage is delivered by the airlines.Chapter 10 - Transhipment of Cargo - Para 8 - _10. Export of cargo in containers _ closed bodied trucks from ICDs_CFSs through LCSs_.txt 9.1 Movement of export cargo after its clearance at the originating port is allowed by rail to another port for export therefrom. The procedure for such movement and the documentation will be similar to that being followed for movement of export cargo from the ICDs/CFSs to gateway ports. Thus, all the documentation relating to Customs clearance of export goods and examination etc. will take place at the originating port. After clearance, cargo will be stuffed and sealed in containers in the presence of Customs. The drawback and other import incentives are to be paid/credited at the originating port. Chapter 10 - Transhipment of Cargo - Para 8 - _10. Export of cargo in containers _ closed bodied trucks from ICDs_CFSs through LCSs_.txt [Refer Circular No.75/2001 -Cus, dated 5 -12-2001]Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt Section 65 of the Customs Act, 1962 provides for manufacture as well as carrying out other operations in a bonded warehouse under sections 58 or 58A.Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.1 Manufacture and Other Operations in Private Warehouse (section 58 warehouse) Under section 65, the Board has prescribed “Manufacture and Other Operation s in Warehouse(no.2) Regulations, 2019” amended vide “Manufacture and Other Operation s in Warehouse(no.2) Regulations, 2020” to carry manufacture and other operations in a private w arehouse (section 58). These regulations provide for eligibility conditions for grant of licence, conditions of the bond to be executed by the licensee, maintenance of accounts, appointment of warehouse keeper, provision for facilities, equipment and perso nnel, conditions for transport and receipt of goods from custom Custom s Manual , 2023 102 station, from another warehouse, domestically procured goods, transfer of goods from a warehouse, removal of resultant goods for home consumption and export, maintenance of records and conduct of audit etc. The form of application to be filed by an applicant before the jurisdictional Principal Commissioner / Commissioner of Customs, the form of accounts and the bond to be executed to be maintained by a private warehouse (section 58) operating u nder section 65 is prescribed under Circular 34/2019 -Customs dated 01.10.2019. Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.2 If the resultant product manufactured or worked upon in a bonded warehouse is exported, the licensee shall have to file a shipping bill and pay any amounts due. A GST invoice shall also be issued for such removal. In such a case, no duty is required to be paid in respect of the imported goods contained in the resultant product as per the provisions of section 69 of the Customs Act.Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.3 If the resultant product whether emerging out of manufacturing or other operations in the warehouse) is cleared for domestic consumption, such a transaction squarely falls within the ambit of "supply" under Section 7 of the Central Goods and Services Act, hereinafter referred to as the "CGST Act" . It would therefore be taxable in terms of Goods and Service Tax Act,2017 section 9 of the CGST Act, 2017 or section 5 of the Integrated Goods and Services Tax Act, 2017 depending upon the supply being intra -state or inter -state. The resultant product wil l thus be supplied from the warehouse under the cover of GST invoice on the payment of appropriate GST and compensation cess, if any. As regards import duties payable on the imported goods contained in so much of the resultant products are concerned, same shall be paid at the time of supply of the resultant product from the warehouse for which the licensee shall have to file an ex -bond Bill of entry and such transactions shall be duly reflected in the accounts prescribed under Annexure B of Circular No.34/2 019-Custom dated 01.10.2019. Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.4 It may be noted that units operating under section 65 read with section 58 of the Customs Act, are entitled to import capital goods, machinery, inputs etc. by following the provisions under Ch IX. In so far as domestic proc urement is concerned, applicable rates of taxes shall be payable and exemptions, if any, can also be availed. By virtue of simply being a unit operating under section 65, they shall not be entitled to procure goods domestically, without payment of taxes. T he records in respect of such domestically procured goods shall be indicated in the form for accounts as prescribed. Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.5 Since the warehouse operating under section 65 also functions as a warehouse licensed under section 58, the licensees can import goods a nd clear them as such, for home consumption under section 68 on payment of import duties, along with interest as per subsection (2) of section 61 of the Act or clear them as such for export under section 69 of the Act. The li censees shall also be required to submit monthly returns in “ Form B” as prescribed under Circular No. 25/2016 -Cus dated 8th June 2016 in case the warehouse is used for such purposes i.e. non -section 65 purposes. Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.6 Given the continuous nature of operations in warehouses under section 65, and the potential need to clear resultant goods expeditiously, the requirement to obtain prior permission of the proper officer for each clearance could pose a challenge to making cl earances on time to meet delivery schedules. Therefore to facilitate such timely clearances and for convenience of the trade, recourse has been taken to the powers vested under Section 143 AA, and it has been provided under regulation 13, 14 and 15 of MOOW R 2019 that while a licensee shall file the due documentation (such as the Form for transfer of goods from a warehouse, bill of entry and shipping bill, respectively) and pay the duties due, prior permission of the proper officer is not an essential condit ion for removal of the warehoused goods (as part of the resultant goods). The licensees who wish to avail self -sealing facility for exports can avail the facility made available under circular 26/2017 customs dated 01.07.2017 and its linked circulars. Chapter 9 - Warehousing - Para 21 - _22. Manufacture and Other Operations in Special Warehouse _section 58A warehouse_ _.txt 21.7 Goods (only inputs) can be removed from a Section 65 unit for jobwork and received after jobwork. Capital goods can be sent outside the Section 65 unit for repair , with the permission of the bond officer. The form for maintaining the account of jobwork by a Section 65 unit is prescribed in Annex B of Circular No. 34/2019 -Customs dated 01.10.2019. Further, Section 65 unit, being a GST registered unit, can perform job work operations and should maintain due accounting of such job work as per the provisions of GST law. Custom s Manual , 2023 103 [Refer to Circular No. 48/2020 -Customs dated 27.10.2020 ]Chapter 17 - Import and Export through Post - Para 4 - _4. Importability of dutiable items through post_.txt 3.1 Letter Mail Articles are generally cleared by the Customs at the time of their presentation by elimination through scanning unless they appear to contain contraband or dutiable articles. In such cases, the Letter Mail is subjected to further examination at the Foreign Post Offices or sub - Foreign Post Offices, as the case may be.Chapter 16 - Import and Export through Courier - Para 1 - _1. Introduction_.txt Import and Export through CourierChapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt 15.1 The movement o f domestic courier bags on domestic sector of international flights of all the airlines is permitted subject to following conditions: (i) The courier company must be registered with Customs. (ii) The packages/bags of domestic courier should be clearly and iden tifiably differentiated from the International Courier bags/packets by printing in bold “DOMESTIC COURIER”.Chapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt (ii) The packages/bags of domestic courier should be clearly and iden tifiably differentiated from the International Courier bags/packets by printing in bold “DOMESTIC COURIER”. (iii) The domestic courier bags should be kept in separate pallets and should be stored in the separately marked domestic bins/containers on the aircraft.Chapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt (iii) The domestic courier bags should be kept in separate pallets and should be stored in the separately marked domestic bins/containers on the aircraft. (iv) At the place of embarkation , the domestic courier company will submit "goods declaration", indicating th e number of bags, number of packages in bags, content of packages, to the on - board courier or person in -charge of the aircraft with a copy to the Escort Officer of Customs.Chapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt (v) At the place of disembarkation/ arrival, the cargo manifest will be filed by per son incharge of the aircraft or on -board courier, as the case may be, with the proper officer of Customs. In case, on board courier is not accompanying the courier consignment, the responsibility to file the cargo manifest with the proper officer of Custom s will vest with the person in charge of the aircraft.Chapter 10 - Transhipment of Cargo - Para 14 - _16. Movement of imported goods from a port direct to CFS of another Customs station_.txt (vi) The copy of the declaration submitted to escort officer of Customs will be handed over by the Escort Officer to the Customs Officer at the disembarking airport, for carrying out the checks and verifications, if so required. (vii) If the courier consignment is accompanied by "on road courier"; they will not be allowed to carry any courier bags on board the aircraft as hand baggage.Chapter 30 - Offences and Penal Provisions - Para 3 - _3. Confiscation of seized goods_.txt 2.1 In terms of Section 110 of the Customs Act, 1962 an officer of Customs can seize any goods, if he has reason to believe that the goods are liable to confiscation under the said Act. If it is not practicable to seize any such goods, the proper officer may serve on the owner of the goods an order that he shall not remove, part with, or otherwise deal with the goods except wit h the previous permission of such officer. The proper officer may also seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under the said Act. The person from whose custody any documents are seized shall be entitled to make copies thereof or take extracts there from in the presence of an officer of customs. Chapter 30 - Offences and Penal Provisions - Para 3 - _3. Confiscation of seized goods_.txt 2.2 The person from whom the goods are seized is issued Show Cause Notice, usually within 6 months, otherwise the goods shall be returned to the person from whose possession they were seized. However, Principal Commissioner of Customs or Commissioner of Custom s may, for reasons to be recorded in writing, extend the time period to further period, for issue of Show Cause Notice, for a period not exceeding 6 months and inform the person from whom such goods were seized before the expiry of the period so specified. Further, where any order for provisional release of the seized goods has been passed under section 110A, the specified period of six months shall not apply. Further, Section 110 of Customs Act, also provides for the proper officer may seize any documents or things which, in his opinion, will be useful for, or relevant to, any proceeding under this Act. However, the person from whose custody any documents are seized shall be entitled to make copies hereof or take extracts there from in the presence of an of ficer of customs. Chapter 30 - Offences and Penal Provisions - Para 3 - _3. Confiscation of seized goods_.txt 2.3 In case the seized goods are perishable or hazardous in nature or prone to depreciate in value over time or for reasons of constraints in space, or for any other relevant consideration, the Central Government can specify the goods or c lass of goods by notification of such goods which shall as soon as be after seizure be disposed by the proper officer before the conclusion of the proceedings in such manner as determined by the Central Government after following the procedure specified.Chapter 25 - Export Oriented Units - Para 8 - _9. Manufacture in bond_.txt 8.1 The period of utilization of goods, including capital goods, procured/ imported by the EOU shall be co -terminus with the validity of LoP (Letter of Permission) [Notification No. 34/2 015-Customs dated 25.5.15 and 30/2015 -CE dated 25.5.15]Chapter 11 - Consolidation of Cargo - Para 2 - _2. Procedure for consolidation of import cargo_.txt 1.1 With the development of a number of ICDs/CFSs in the hinterland, importers and exporters have the option to either get their import/export consignments cleared at the gateway ports or any nearby ICD/CFS. The export goods cleared by Customs at an ICD/CFS ar e sent in sealed containers to gateway port where these containers are normally allowed to be exported without further examination of the goods. Similarly, imported cargo meant for any ICD/CFS is allowed to be transshipped in sealed containers from the gat eway ports to such ICDs/CFSs and all Customs formalities in relation to clearance of cargo are completed by the importers at ICD/CFS. Chapter 11 - Consolidation of Cargo - Para 2 - _2. Procedure for consolidation of import cargo_.txt 1.2 Export containers sealed at the ICD/CFS were earlier not allowed to be re -opened for consolidation at the gateway port , which led to shifting this activity to international hub ports e.g. Dubai, Singapore and Colombo. Similarly, import containers with LCL cargoes used to be brought to hub ports, where shipping lines used to consolidate the cargo and stuff in containers de stination wise. There was thus a demand from exporters, importers, shipping lines, agents and consolidators to allow the re -working of containers at the gateway ports to avoid the extra expenditure incurred for undertaking the same job at the foreign hub p orts. Chapter 11 - Consolidation of Cargo - Para 2 - _2. Procedure for consolidation of import cargo_.txt 1.3 The facility of re -working containers is now allowed at the gateway ports. Shipping lines can take containers stuffed with LCL export cargo, irrespective of destination, from ICD/CFS to a gateway port, where these can be opened and re -worked with cargo rec eived from different ICDs/CFSs and stuffed in containers, destination -wise. Similarly, LCL import cargo brought at any gateway port can be re -worked and consolidated in containers ICD -wise. With this facility, the exporters get benefited by saving in freig ht charges, reduction in transit time, better handling and safer delivery of cargo as the activity takes place under the supervision of Indian agencies. The facility also reduces freight charges for imported LCL cargo as it helps in optimum utilization of container capacity. It also helps in attracting business for Indian ports and developing them as transshipment hubs.Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.1 Section 28 of the Customs Act, 1962 provides for recovery of any duty which has not been levied or has been short levied or erroneously refunded or if any interest payable has not been paid, part paid or er roneously refunded provided a notice demanding such duties/interests is issued within the time limit specified in that Section.Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.2 Where the short levy is by reason of collusion or any wilful misstatements or suppression of facts by the importer the period for issuing the demand notice is five years from the relevant date specified in Sub -section (4) of Section 28. 2.3 Other notices ar e to be issued within two years from the relevant date, as provided under Section 28(1).Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.3 Other notices ar e to be issued within two years from the relevant date, as provided under Section 28(1). 2.4 In terms of the provisions of Section 28(8), the proper officer shall, after allowing the concerned person an opportunity of being heard and considering the represe ntation, made by such person, determine the amount of duty or interest from such person limited to the amount specified in the notice.Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.5 In terms of the provisions of Section 28(9), such determination of duty or interest under section 28(8) is to be completed within a period of six months and one year from the date of the notice in respect of cases falling under section 28(1) and section 28(4) respectively.Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.6 However, any officer senior in the rank to the proper officer may, having regard to the circum stances which prevented the proper officer from determination of the amount of duty or interest within such time period prescribed under section 28(8) , extend the period specified for a further period of six months and one year in respect of cases falling under section 28(1) and section 28(4) respectively.Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.7 Further in terms of the provisions of Section 28BB any inquiry or investigation under this Act, culminating in the issuance of a notice under sub -section (1) or sub -section (4) of section 28 shall be completed by issuing such notice, within a period of two years from the date of initiation of audit, search, seizure or summons, as the case be, or such extended period of further one year.Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt 2.8 In terms of the provisions of Section 110AA, where in pursuance of any proceedings, in accordance with Chapter XIIA or XIII, if an officer of customs has reasons to believe that -Chapter 13 - Procedure for Less Charge Demand - Para 3 - _3. Provisions for voluntary compliance_.txt (a) any duty has been short -levied, not levied, short -paid or not paid in a case where assessment has already been made; (b) any duty has been erroneously refunded; (c) any drawback has been erroneously allowed; or (d) any interest has been short -levied, not levied, short -paid or not paid , or erroneously refunded, Custom s Manual , 2023 140 then such officer of customs shall, after causing inquiry, investigation, or as the case may be, audit, transfer the relevant documents, along with a report in writing --, (i) to the proper officer having jurisdiction, as assigned under section 5 in respect of assessment of such duty, or to the officer who allowed such refund or drawback; or (ii) in case of multiple jurisdictions, to an officer of customs to whom such matter is assi gned by the Board, in exercise of the powers conferred under section 5, and thereupon, power exercisable under Section 28, 28AAA or Chapter X, shall be exercised by such proper officer or by an officer to whom the proper officer is subordinate in accordanc e with sub-section (2) of Section 5.Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt 8.1 The export cargo, after its clearance at a port/ICD/CFS, may be carried in sealed containers to the gateway port for export. Broadly, the procedure in this regard is as follows: (a) The exporters are required to bring their goods meant for exports to the Port/ICD/ CFS and file six copies of Shipping Bill with all necessary documents like GR form/SDF, AR4 Form, Certificate issued by Export Promotion Councils, etc. In addition to the us ual information given in the Shipping Bill, the exporter is required to mention the gateway port of export along -with the serial number(s) of the container(s). The Shipping Bill is assessed as usual, the goods examined, samples drawn, and if required, insp ection carried out by other agencies to check compliance with provisions of various Allied Acts before export is permitted. Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt (b) The examination order is given on the duplicate and two transference copies of the Shipping Bill i.e. on all three copies. After examination of the goods, container is sealed by the Customs with 'one time bottle seal'. The duplicate copy of Shipping Bill is retained at the ICD/CFS/port and the transference copies forwarded to the gateway port. The E.P. copy of Shipping Bill is requ ired to be suitably endorsed/stamped by the Customs officer to the effect that the goods are to be transshipped at the gateway port mentioned on the Shipping Bill for their destination outside India. Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt (c) The goods cleared for export at the port/ICD/CFS are allowed to be carried to the gateway port subject to the conditions of execution of bond similar to that provided for transshipment of import goods under relevant Regulations, and if export goods are manifested for the final destination through the gatewa y port. The FOB value of goods is to be debited from the Custom s Manual , 2023 114 continuity bond executed by the custodians. The carriers/custodians transporting the goods are to be handed over the transference copies of Shipping Bill in a sealed cover. Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt (d) The containers are all owed to be carried from a port/ICD/CFS to the gateway port by vessel or rail or road or by combination of two or more of these modes of transport.Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt (e) The Drawback, if any, is required to be paid to the exporters as soon as the Shipping Bill is passed and goods are shipped at the originating port/ICD/CFS subject to the condition that the necessary bond has been executed by the Steamer 80 Agent/carrier to bring back and submit the proof of export to the Customs within 90 days.Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt (f) At the gateway port, the co ntainers are normally allowed to be exported under Customs supervision after checking the seals. In case seals are intact and documents are in order, no further examination of goods is undertaken. The Preventive Officer supervising the export of container, endorses the fact of shipment in both the transference copies of the Shipping Bill. Steamer agent has to file EGM in duplicate.Chapter 10 - Transhipment of Cargo - Para 7 - _9. Movement of export cargo from one port to another by rail_.txt (g) One copy of transference Shipping Bill along with a copy of EGM is sent back to the originating port/ICD/CFS. (h) At the or iginating port/ICD/CFS, export manifest and transference copy of Shipping Bill, received from the gateway port, are co -related with the duplicate copy of the Shipping Bill and other relevant documents for closure of export manifest and cancellation of bond .Chapter 3 - Procedure for Clearance of Imported and Export - Para 9 - _10. Bill of Entry for bond_warehousing_.txt 9.1 For faster clearance of the goods, Section 46 of the Customs Act, 1962 allows filing of Bill of Entry prior to arrival of goods. This Bill of Entry is valid if vessel/aircraft carrying the goods arrives within 30 days from the date of presentation of Bill of Entry. 9.2 Often, goods coming by container ships are transferred at intermediate ports (like Colombo) from mother vessel to smaller vessels called feeder vessels. At the time of filing of advance Bill of Entry, the importer does not know which vessel wil l finally bring the goods to Indian port. In such cases, the name of mother vessel may be filled in on the basis of the Bill of Lading. On arrival of the Custom s Manual , 2023 39 feeder vessel, the Bill of Entry may be amended to mention names of both mother vessel and feeder vess el. Chapter 3 - Procedure for Clearance of Imported and Export - Para 9 - _10. Bill of Entry for bond_warehousing_.txt 9.3 The Bill of Entry is required to be filed before the end of next day following the day (excluding holidays) on which the aircraft or vessel or vehicle carrying the goods arrives at a customs station at which such goods are to be cleared for home con sumption or warehousing. 9.4 Wherein the Bill of Entry is not filed within the time specified in Para 8.3 above and the proper officer of customs is satisfied that there is no sufficient cause for such delay, the importer shall be liable to pay charges for t he late presentation of Bill of Entry at the rate of rupees five thousand per day for initial three days of the default and at the rate of rupees ten thousand per day for each day of default thereafter. [Refer Notification 26/2017 -Cutoms (N.T.) dated 31. 03.2017] 9.5 Section 46 of the Customs Act, 1962 has been amended vide the Finance Act, 2021. These changes facilitate pre -arrival processing and assessment of Bills of Entry (BE) by mandating their advance filing thus leading to significant decrease in the C ustoms clearance time. The amended Section 46 requires an importer to file a BE before the end of the day (including holidays) preceding the day of arrival of the vessel/aircraft/vehicle carrying the imported goods at a Customs port/station at which such g oods are to be cleared for home consumption or warehousing. Board has amended the Bill of Entry (Electronic Integrated Declaration) Regulations, 2018 by issue of Notification No.34/2021 -Customs(N.T.), dated 29.03.2021 thereby prescribing different time -limits for filing BE in respect of goods imported by various modes of transport. It may be noted that, the existing provision that a BE may be presented upto 30 days prior to the expected arrival of the aircraft or vessel or vehicle carrying the imported good s continues. Thus, with certain exceptions, as notified, the BE can now be filed anytime from 30 days prior to the expected arrival of the aircraft or vessel or vehicle upto the end of day preceding the day of such arrival. [Refer Circular No. 08/2021 -Cutoms dated 2 9.03.2021]Chapter 16 - Import and Export through Courier - Para 5 - _6. Procedural formalities for clearance of export goods_.txt 5.1 For facilitating Customs clearance, the goods imported by courier are divided into the following categories: (a) Documents that include any message, information or data recorded on paper, cards or photographs having no commercial value, and which do not attract any duty or subject to any prohibition/restriction on their import or export; (b) Samples - any bonafide commercia l samples and prototypes of goods supplied free of charge of a value not exceeding Rs.50,000/ - for exports and Rs.10,000/ - for imports which are not subject to any prohibition or restriction on their import or export and whic h does not involve transfer of foreign exchange. (c) Free gifts - any bonafide gifts of articles for personal use of a value not exceeding rupees 25,000/ - for a consignment in case of exports and Rs.10,000/ - for imports which are not subj ect to any prohibition or restriction on their import or export and which do not involve transfer of foreign exchange. (d) Low value dutiable or commercial goods - goods having a declared value of upto Rs.1,00,000/ -;and (e) Dutiable or commercial goods - goods having a declared value of more than Rs.1,00,000/ -. 5.2 Different Customs declaration forms have been prescribed under the Courier Regulations for manual mode and electronic mode. Under th e manual mode, simplified Bills of Entry have been specified, as mentioned below, for the clearance of goods. The goods are assessed to duty on merits like any other imported goods, and exemption, wherever available, is allo wed to such imports when claimed. a) Courier Bill of Entry -III for documents, b) Courier Bill of Entry -IV for samples and free gifts, and c) Courier Bill of Entry -V for commercial shipments upto a declared value of Rs. one lakh. Custom s Manual , 2023 169 5.3 The courier regulations for the manual mode stipulate that for certain categories of imports, a regular Bill of Entry prescribed in the Bill of Entry (Forms) Regulations, 1976 is to be filed. These include, (a) goods imported under EOU scheme; (b) goods imported under DEEC and EPCG schemes; (c) goods imported against the license issued under the Foreign Trade (Development and Regulation), Act, 1992; (d) goods imported by a related person defined under the Customs Valuation Rules,1988, (e) goods in respect of which the proper officer directs filing of a Bill of Entry; and (f) goods having a declared value of more than Rs. One lakh. Chapter 16 - Import and Export through Courier - Para 5 - _6. Procedural formalities for clearance of export goods_.txt 5.4 Under the cou rier Regulations for the electronic mode the forms prescribed for filing Customs declarations are : (a) Courier Bill of Entry -XI (CBE -XI) for documents in Form B, (b) Courier Bill of Entry -XII (CBE -XII) for free gifts and samples in Form C, (c) Courier Bill of Entry -XIII (CBE -XIII) for low value dutiable consignments in Form D, and (d) Courier Bill of Entry -XIV (CBE -XIV) for other dutiable consignments in Form E for import consignments.Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 6 - _9. Drugs and Cosmetics Act_ 1940 and Drugs and Cosmetics Rules_ 1945_.txt 8.1 As per Chapter 1A of General Notes regar ding Import Policy (ITC (HS) Classification of Export and Import Items, Schedule I, all such packaged products, which are subject to provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 when produced/ packed/ sold in domes tic market, shall be subject to compliance of all the provisions of the said rules, when imported into India. The compliance shall be ensured before the import consignment of such commodities is cleared by Customs for home consumption. All pre-packaged commodities, imported into India, shall in particular carry the following declarations: (a) Name and address of the importer; (b) Generic or common name of the commodity packed; Custom s Manual , 2023 83 (c) Net quantity in terms of standard unit of weights and measures. If the net quantity in the imported package is given in any other unit, its equivalent in terms of standard units shall be declared by the importer; (d) Month and year of packing in which the co mmodity is manufactured or packed or imported; and (e) Maximum retail sale price at which the commodity in packaged form may be sold to the ultimate consumer. This price shall include all taxes local or otherwise, freight, transport charges, commission payab le to dealers, and all charges towards advertising, delivery, packing, forwarding and the like, as the case may be.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 5 - _8. Acknowledgement of application _.txt 7.1 An applicant for grant of AEO status should submit the following in the manner as prescribed in the Circular No. 33/2016 -Customs dated 22.7.2016 as amended, 26/2018 -Cus., dated 10.08.2018, 51/2018 -Customs dated 07.12.2018 & Circular No. 54/2020Customs dated 15.12.2020: (i) Application for Authorized Economic Operator (AEO) Status (ii) Appropriate Safety and Security plan as required and prescribed (wherever applicable). (iii) Process map (iv) Site plan (v) Self-Assessment Form (vi) Legal Compliance (vii) Management of Appropriate Commercial and Transport Record Compliance (viii) Financial Solvency Compliance (ix) Security compliance and Business Partner Details (for AEO T2, T3, & LO). 7.2 The application should be sent directly to jurisdictional Customs Chief Commissioner or to the AEO Programme Manager, Dire ctorate of International Customs, 10th Floor, Tower II, Jeevan Bharti Building, Connaught Place, New Delhi 110001. Custom s Manual , 2023 367 7.3 From April 2019 onwards, the AEO -T1 application has to be compulsorily filed online at the url: . 7.4 Section 4 of Circular No. 33/2016 -Customs dated 22.07.2016 dealt with the Procedure for issuing AEO certificates.Chapter 14 - Refunds under Customs and IGST Act - Para 4 - _5. Unjust enrichment_.txt 4.1 The application for refund is required to be filed with documentary or other evidence including documents relating to assessment, sales invoice and other like documents to support the claim that the duty and interest was paid in excess, incidence of duty o r interest has not been passed on by him to any other person, and the refund has not been obtained already.Chapter 14 - Refunds under Customs and IGST Act - Para 4 - _5. Unjust enrichment_.txt 4.2 Where on scrutiny, the application is found to be complete in all respects the Customs issues an acknowledgement in the prescribed Form. However , in case the application is found to be incomplete, the Customs will return the same to the applicant, pointing out the deficiency. The applicant has to then re -submit the application after making good the deficiency.Chapter 14 - Refunds under Customs and IGST Act - Para 4 - _5. Unjust enrichment_.txt 4.3 The application of refund found t o be complete in all respects by Customs, is processed to see if the whole or any part of the duty and interest paid by the applicant is refundable. In case, the whole or any part of the duty and interest is found to be refundable, an order for refund is p assed. However, in view of the provisions of unjust enrichment enshrined in the Customs Act, the amount found refundable has to be transferred to the Consumer Welfare Fund except in the following situations when it is to be paid to the applicant: Chapter 14 - Refunds under Customs and IGST Act - Para 4 - _5. Unjust enrichment_.txt (a) If the importer has not passed on the incidence of such duty and interest to any other person; (b) If such duty and interest was paid in respect of imports made by an individual for his personal use; Custom s Manual , 2023 151 (c) If the buyer who has borne the duty and interest, has not passe d on the incidence of such duty and interest to any other person; (d) If amount found refundable relates to export duty paid on goods which were returned to exporter as specified in Section 26 of the Customs Act, 1962; (e) If amount relates to Drawback of duty payable under Sections 74 and 75 of the Customs Act, 1962; and (f) If the duty or interest was borne by a class of applicants which has been notified for such purpose in the Official Gazette by the Central Government. (g) If the duty was paid in excess by the importer before an order permitting clearance of goods for home consumption is made where such excess payment of duty is evident from the bill of entry in the case of self -assessed bill of entry or the duty actually payable is reflected in the reassessed bill of entry in the case of reassessment.Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt 2.1 Goods exempted from prohibition under the Foreign Trade (Development and Regulation) Act, 1992 can be imported through posts are to be classified under the respective Chapter Headings of the Customs Tariff Act, 1975 and the applicable rate of duty is charged on all the goods imported by post. Fu rther, goods again any import licence or customs clearance permit can also be imported through Post. All goods including alcoholic drinks imported through courier can also be imported through posts excepting motor vehicles. Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt 2.2 All goods imported or export ed by posts are governed by Section 83 and 84 of the Customs Act 1962, excepting Postal Parcels and letter packets.Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt 2.3 In respect of import any through post necessary bill of entry needs to be filed either by the importer, postal authorities or the Customs Broker containing the details like description, quantity and value of the goods alongwith the manifest. Further, in respect of exports the procedures stipulated in Exports by Post Regulations 2018 issued vide Notification No. 48/2018 -Customs (N.T.)Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt 2.4 The relevant date for rate of duty and tariff value, if any, applicable in respect of imports through post is the date on which the postal authorities file the relevant Bill of Entry to the Proper Officer of Customs alongwith the list containing details of the goods for assessment.Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt 2.5 If the post parcels come through a vessel and the said Bill of Entry is filed by the postal authorities is before arrival of the vessel, the rate of duty and tariff value applicable shall be as on the date of arrival of the v essel i.e. Entry Inward of the vessel.Chapter 17 - Import and Export through Post - Para 3 - _3. Clearance of Letter Mail Articles_.txt 2.6 In respect of export goods, the relevant date for rate of duty and tariff value, if any, applicable, is the date on which the exporter delivers the goods to postal authorities for exportation and files the documen ts prescribed under Notification. No. 48/2018 -Customs (N.T.) dated 04.16.2018.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 5 - _8. Appeal to Supreme Court_.txt Custom s Manual , 2023 334 7.1 Against any order passed in appeal by the Appellate Tribunal (CESTAT), on or after 1 -7-2003, which is not relating to determination of rate of duty or value of goods for the purposes of assessment, appeal lies to the High Court if the High Court is satisfi ed that the case involves a substantial question of law. However, where the issue involved relates to determination of rate of duty or value for the purpose of assessment, [and order passed by the Appellate Tribunal before the establishment of the National Tax Tribunal] appeal lies to Supreme Court. 7.2 The limitation period for filing of appeal to High Court is one hundred and eighty days from the date when the order being appealed against was received by the Principal Commissioner of Customs or Commissioner of Customs or the other party. The High Court may admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 7.3 If appeal is filed by the other party, it need s to be a ccompanied by a fee of Rs. 200. 7.4 Where High Court is satisfied that question of law is involved, it shall formulated the question of law. The High Court may hear any other substantial question of law not formulated by it, if it is satisfied that the case involves such question. The High Court may determine any issue that has not been determined by the Appellate Tribunal or has been wrongly determined by the Appellate Tribunal. 7.5 Sub-section (7) of section 130 and section 130C (1) and (2) provides that, when an appeal has been filed before the High Court, it shall be heard by a bench of not less than two Judges of the High Court, and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges. Further, subsection (8) of the section provides, where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall, then, be heard upon that point only by one or more of the other Judges of the High Court and such point shall b e decided according to the opinion of the majority of the Judges who have heard the case including those who first heard it. 7.6 The Code of Civil procedure, 1908 applies to the Appeal so filed to the High Court except as otherwise provided in the said Act. 7.7 In respect of order passed by CESTAT prior to 1 -7-2003, Section 130A of the Customs Act, 1962 provides that within 180 days of receipt of order of Tribunal passed under Section 129B of the said Act, a person could have filed an application if the order o f the Tribunal does not relate to determination of any question having relation to the rate of duty of Customs or the valuation of goods for purposes of assessment. [Refer Circular No. 935/25/2010 -CX, dated 21 -9-2010]Chapter 24 - Special Economic Zones - Para 17 - _18. Other administrative guidelines_.txt 17.1 Section 26(d) of the SEZ Act provides that every Developer and entrepreneur is entitled to Drawback of duties on goods brought from the DT A into an SEZ. The triplicate copy o f the assessed Bill of Export is to be treated as the Drawback claim and processed in the Customs section (Specified Officer) of the Special Economic Zone. Dy./Asstt. Commissioner of Customs posted on deputation at the SEZ being the Dy./ Asstt. Commissione r of Customs at the Customs Station of export could sanction such Drawback claims. Thus, Drawback claim in respect of such supplies are not to be processed or sanctioned by the Customs and Central Excise formations. 17.2 Drawback can also be claimed by the DTA supplier on the basis of the disclaimer issued by the SEZ Unit Developer. In such cases, the Commissionerate of Customs and Central Excise/ Central GST having jurisdiction over the DT A unit would sanction the Drawback. The jurisdictional Commissioner of Customs in consultation with the Pay and Accounts Officer shall make arrangements for issue of authorization and drawback cheque books. 17.3 The office of Principal CCA has issued instructions regarding banking arrangements for payment of refund / Drawback che ques and accounting procedure to be followed in that regard. Accordingly, the PAOs are issuing cheque books to each Customs & Central Excise/Central GST formations for payment of refund / Drawback claims and the same cheque book can be used for making refunds and payment of Drawback. The cheque issuing officer is required to submit separate list of payment for Central Excise (0038) and Customs (0037) to their jurisdictional PAO.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 2 - _3. Appeal to CESTAT_.txt 2.1 The power of adjudication of cases is bestowed on all officers of the rank of Superintendent/Appraiser and above as per specified monetary limits and other criterion. Thus, the first stage of appeal against any decision or order passed under Cu stoms Act, 1962, by any officer below the rank of Principal Commissioner or Commissioner of Customs lies with the Commissioner (Appeals), within 60 days from the date of the communication to him of such decision or order, in terms of Section 128 (appeal by any person aggrieved by such order) or Section 129 (D)(4) [Departments appeal on review of order], as the case may be, of the Customs Act, 1962. 2.2 The procedure of filing of appeal by Department against the order/decision of officers below the rank of Com missioner is that every such adjudication order is reviewed, for legality and propriety of such order, by the Commissioner of Customs, under Section 129D(2) of the said Act. If on review, the adjudication order/decision is not found to be legal and proper, the Commissioner may direct any officer subordinate, by an order, to file an appeal to Commissioner (Appeals). The said order shall be passed by the Commissioner within 3 months from the date of communication of adjudication order and in pursuance of such order, an appeal would be filed to Commissioner (Appeals) within a period of 1 month from the date of issue of said order by the Commissioner. 2.3 The limitation period for filing of appeal to Commissioner (Appeal) is 60 days from the date of communication of order being appealed against. However, Commissioner (Appeals) may allow a further period of thirty days for filing of appeal provided he is satisfied that appellant was prevented by sufficient cause from presenting the appeal within the period of 60 day s. 2.4 The procedure for filing of appeal before Commissioner (Appeals) is that the appeal is required to be filed in a Form No. CA -1 [under Section 128 of the said Act] and Form CA -2 [under Section 129D(4) of the said Act], as prescribed under rule 3 and ru le 4, respectively, of the Customs (Appeals) Rules, 1982. Once (Appeal) is filed, The Commissioner (Appeals) shall give opportunity to the appellant to be heard. Commissioner (Appeals), on being shown sufficient cause, can give adjournment from hearing upt o 3 times. The Commissioner (Appeals), may allow any grounds of appeal not specified in the appeal filed, provided he is satisfied that omission thereof was not willful or unreasonable. 2.5 The Commissioner (Appeals), wherever possible, would hear and decide every appeal within a period of 6 months from the date of filing of appeal, shall pass an order as he thinks just and proper, - (a) confirming, modifying or annulling the decision or order appealed against; or (b) referring the matter back to the adjudicating authority with directions for fresh adjudication or decision, as the case may be, in the following cases, namely: (i) where an o rder or decision has been passed without following the principles of natural justice; or Custom s Manual , 2023 330 (ii) where no order or decision has been passed after re -assessment under section 17; or Chapter 31 - Appeal_ Review and Settlement of Cases - Para 2 - _3. Appeal to CESTAT_.txt (iii) where an order of refund under section 27 has been issued by crediting the amou nt to Fund without recording any finding on the evidence produced by the applicant.] [Substituted by the Finance Act, 2018 (Act 13 of 2018), dt. 29 -3-2018.] PROVIDED that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against t he proposed order. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 2 - _3. Appeal to CESTAT_.txt PROVIDED FURTHER that where the Commissioner (Appeals) is of opinion that any duty has not been levied or has been short -levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short -levied or erro neously refunded shall be passed unless the appellant is given notice within the time -limit specified in section 28 to show cause against the proposed order.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 2 - _3. Appeal to CESTAT_.txt 2.6 The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall s tate the points for determination, the decision thereon and the reasons for the decision. On the disposal of the appeal, the Commissioner (Appeals) shall communicate the order passed by him to the appellant, the adjudicating authority Principal Chief Commi ssioner of Customs or Chief Commissioner of Customs and the Principal Commissioner of Customs or Commissioner of Customs. [The relevant provisions contained in Sections 128 and 128A of the Customs Act and the Customs (Appeals) Rules, 1982.]Chapter 16 - Import and Export through Courier - Para 4 - _5. Procedure for clearance of import goods_.txt 4.1 Import of gems and jewellery including samples thereof by EOUs or SEZ units is allowed through courier. Likewise, export of cut and polished diamond, gems and jewellery under any scheme of FTP from EOUs, SEZs or DTA is allowed through courier subject to the condition that the value of each export consignment under such export does not exceed Rs.20lakhs.Chapter 19 - Re-importation and Re -exportation of Goods - Para 1 - _1. Introduction_.txt Re-importation and Re -exportation of GoodsChapter 14 - Refunds under Customs and IGST Act - Para 1 - _2. Legal provisions_.txt Refunds under Customs and IGST ActChapter 14 - Refunds under Customs and IGST Act - Para 1 - _2. Legal provisions_.txt 1. Introduction 1.1 On import or export of goods, at times duty may not be required to be paid or be paid in excess of what was actually leviable. Such non -leviable/excess payment may be due to lack of information on the part of importer/ exporter or non -submission of documents required for claim of lower value or rate of duty. S ometimes, such non -leviable/excess payment of duty may be due to re -import, return back of goods to the exporter, relinquishment of title by the importer, shortage/short landing, pilferage of goods or even incorrect assessment of duty by Customs. In such c ases, refund of excess amount of duty paid can be claimed by the importer or exporter. If any excess interest has been paid by the importer/exporter on the amount of duty paid in excess, its refund can also be claimed.Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt 3.1 As the containers themselves are liable to duty, Customs duty exemption is provided vide Notification No.104/94 -Cus, dated 16 -3-1994 which, inter -alia, facilitates them being taken out of the port without duty payment subject to execution of bond. The ship ping agents are required to file this bond with the container cell of the Custom House, binding themselves to re -export containers within six months of their import into India. The period of six months may be extended by the Deputy/Assistant Commissioner o f Customs for a further period of three months and Custom s Manual , 2023 110 thereafter by the Commissioner of periods not exceeding six months at one time, in terms of the said Notification. Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt 3.2 The procedure for clearance of containers imported temporarily is as follows: (a) The nature of bond should be “continuity bond” (b) No Bank Guarantee / Security is required is furnished along with the bond. (c) Bond should be executed by shipping line, Non Vessel Owning Common Carrier (NVOCC), Steamer agents or their authorised representatives . (d) The bond amount should cover only the duty element of the imported containers and not the cargo it is carrying.Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt (d) The bond amount should cover only the duty element of the imported containers and not the cargo it is carrying. (e) The validity period of the bond should be for a year, extendable till further such period as requested by the person executing the bond. (f) Till module for automatic matching of imported and export containers within permissible time is rolled out at all Customs ports, the process of monitoring of period of temporary importation would be done manually.Chapter 10 - Transhipment of Cargo - Para 3 - _4. Transhipment of imported containerized cargo from gateway port to a foreign port_.txt [Refer Circulars No.83/1998 -Cus, dat ed 5-11-1998 and No.31/2005 -Cus, date 25-7-2007]Chapter 13 - Procedure for Less Charge Demand - Para 2 - _2. Legal provisions_.txt 1.1 The Customs Act, 1962 mandates filing of correct declaration by importers or exporters in respect of imported / export goods with regard to value, description of goods, classification, exemption notifications having bearing on assessment of Customs duty et c. The Customs duty is determined in terms of Section 15 or section 16 of the Customs Act, 1962 in respect of imported or export goods respectively. If the duty paid / levied is found to be less than what is due to be paid to the Government, the importer o r exporter is required to pay the short levied / non levied or short paid / non paid amount of duty. In this regard, the Customs Act, 1962 empowers officers to issue a demand cum Show Cause notice for recovery of amount of duty short levied/ non levied fro m the importer/exporter.Chapter 18 - Import of Samples - Para 4 - _4. Failure to re -export_.txt 3.1 Machinery that are prototypes of engineering goods, imported either for further manufacture or for use as capital goods for export production or in connection with securing export orders can be imported duty free upto value of Rs.10,000/ -. These goods are normally defaced or made un - saleable by punching, cracking, marking with indelible ink etc. The machinery can be cleared by furnishing a Bank Guarantee (or) deposit of the duty payable and an undertaking that these would be re -exported wi thin 9 months of import. For high valued machinery, the importer has to give an undertaking that these are utilised for the purpose of demonstration at the place(s) which is declared. The Customs authority may also seal the machinery during its journey fro m the port of importation to the place of demonstration and it is unsealed only at the place of operation or place of demonstrationChapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 3 - _3. Procedure for sale of unclaimed_uncleared goods_.txt 2.1 As per Section 48 of the Customs Act, 1962, if any goods brought into India from a place outside India are not cleared for home consumption or warehoused or transhipped within 30 days from the date of unloading thereof at a p ort, such goods can be disposed off by the custodian. The Act, however, stipulates that the goods can be sold only after a notice is issued to the importer and the permission from Customs is obtained. The provisions relating to manner of disposal of unclaimed/uncleared goods and apportionme nt of sale proceeds thereof are contained in Sections 48 and 150 of the Customs Act, 1962.Chapter 21 - Intellectual Property Rights - Para 2 - _2. Legal provisions_.txt 1.1 India is a signatory to the WTO Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS), which was brought into force on 1st January,1995. Articles 51 to 60 of TRIPS [Annex 1C of the Marrakesh Agreement Establishing the World Trade Organ ization] relate to border measures (i.e. measures required to be taken for providing protection against infringement of IPRs at the border).Chapter 24 - Special Economic Zones - Para 14 - _15. Duty remission on destruction of goods_.txt 14.1 As per Rule 50 of the SEZ Rules, the SEZ units can remove the goods from the Zone into the DT A temporarily without payment of duty for the purpose of inter -alia display, export promotion, exhibition job work, test, repair, refining, calibration or subject to conditions as prescribed. If a unit fails to bring back the goods into SEZ within the prescribed period, the unit is liable to pay applicable duty on su ch goods.Chapter 12 - Merchant Overtime Fee - Para 2 - _2. Levy of overtime fee_.txt 1.1 At times, the trade requests for Customs clearance facilities or for Customs supervision of loading/unloading of vessels, stuffing, de -stuffing of containers, examination of cargo etc. beyond normal working hours of Customs or on holidays. Sometimes reques ts are received for posting of officers to supervise activities like stuffing, de -stuffing of containers etc., at a factory or place beyond the Customs area. Normally, the trade is required to plan its activities requiring Customs supervision or presence d uring working hours on working days and within the Customs area. However, in certain cases, e.g. in case of perishable cargo, life saving drugs or other consignments required urgently which has landed at an airport after working hours or on holidays, the i mporter may require immediate clearance. Considering the difficulties of the trade, the services of Customs, after normal working hours or on holidays within the Customs area or at any time at a place beyond Customs area, are provided on payment of overtim e fee. Chapter 12 - Merchant Overtime Fee - Para 2 - _2. Levy of overtime fee_.txt 1.2 The overtime fee (also referred as MOT fee) is collected in terms of Section 36 of the Customs Act, 1962 which allows unloading/loading of imported/export cargo from/on a vessel beyond working hours on a working day or on holidays only on paymen t of a prescribed fees and the Customs (Fees for Rendering Services by Customs Officers) Regulations, 1998 which prescribes the rates and the manner for collection of such fee.Chapter 10 - Transhipment of Cargo - Para 5 - _6. Timely issuance of transshipment permits_.txt 5.1 The procedure for transhipment of cargo from gateway port to SEZs is laid down under Special Economic Zones Rules, 2006. Broadly, the procedure is the fifth copy of the registered or assessed Bill of Entry filed by an importer in SEZ will be submitted to C ustoms officer at the port of import, and is itself treated as permission for transfer of goods to SEZ. No separate documents or transshipment bond is required to be filed, and the transshipment permission is stamped on the fifth copy of the Bill of Entry. The SEZ importer shall submit fifth copy of Bill of Entry bearing endorsement of the authorized officer that the goods have been received in SEZ to the Customs Officer in charge of the airport or port or inland container depot or land Customs station or p ost office or public or private bonded warehouse, as the case may be, failing which the officer in charge of such airport or port or inland container depot or land Customs station or post office or public or private bonded warehouse, as the case may be, sh all write to the Specified Officer for raising demand of applicable duty from the SEZ importer. Similar procedure for export goods is prescribed under the SEZ Rules, 2006.Chapter 25 - Export Oriented Units - Para 24 - _28. Inter -unit transfer_.txt 26.1 EOUs, including Gems and Jewellery un its, are allowed to sub -contract their production process to DTA. These units may also sub -contract upto 50% of the overall production of previous year in value terms for job work in DTA. For this, permission is to be obtained from the jurisdictional Custo ms authorities. Sub -contracting of both production and production process are also allowed to be undertaken through another EOU or SEZ unit on the basis of records maintained by the unit. The units are also allowed to sub -contract part of the production pr ocess abroad and also export therefrom with the permission of Assistant/ Deputy Commissioner of Customs/ Central Excise having jurisdiction over the unit. The intermediate goods so removed to sub - contractor abroad shall be allowed to be cleared under expo rt documents [Refer Circular No. 12/2008 -Cus., dated 24 -7-2008] 26.2 To help utilize the idle capacity, an EOU can undertake job work for export, on behalf of DTA exporter, provided the goods are exported directly from EOU's premises and export documents are prepared jointly in the name of DTA/EOU. For such exports, the DTA unit is entitled for refund of duty paid on the inputs by way of Brand rate of duty Drawback. 26.3 Sub-contracting by EOU Gems and Jewellery units through other EOUs, or SEZ units, or units in DTA shall be subject to following conditions: - Chapter 25 - Export Oriented Units - Para 24 - _28. Inter -unit transfer_.txt (i) Goods, finished or semi finished, including studded jewellery, taken out for sub - contracting shall be brought back to the EOU within 90 days. (ii) No cut and polished diamonds, precious and semiprecious stones (except precious, semi - precious and synthetic stones having zero duty) shall be allowed to be taken out for sub - contracting. (iii) Receive plain gold/ silver/ platinum jewellery from DTA/ EOU/ SEZ units in exchange of equivalent quantity of gold/ silver/ platinum, as the case may be, contained in said jewellery. (iv) EOUs sha ll be eligible for wastage as applicable as per para 4.60 of HBP for subcontracting and against exchange. (v) DTA unit undertaking job work or supplying jewellery against exchange of gold/ silver/ platinum shall not be entitled to deemed export benefits. [Refer Circulars No. 65/2002 -Cus. dated 7 -10-2002 and No. 26/2003 -Cus dated 1 -4-2003] Custom s Manual , 2023 255 27. Temporary removal of goods: 27.1 The EOUs, STP, EHTP units engaged in development of software are allowed to remove imported laptop computers and video projection system out of the premises temporarily without payment of duty subject to following the prescribed procedures. [Refer Circulars No.17/98 -Cus dated 16 -3-1998. No.84/2000 -Cus., dated 16-10-2000 and No. 17/2003 -Cus.dated 24 -3-2003]Chapter 19 - Re-importation and Re -exportation of Goods - Para 2 - _2. Re-importation of indigenously manufactured_imported goods_.txt 1.1 Sometimes, indigenously manufactured goods, when exported, are returned back for various reasons including cancellation of export order or after exhibition/display etc., or after use in particular project/contract and completion of the contract etc. (such as machinery). Similarly imported goods which may have discharged duties at the time of original importation have also to be often sent out for repair, reconditioning etc. Private, personal imported property may also have to be sent abroad for repair withi n the warranty period and returned. There are also goods that may have to be sent for special processes like electroplating, polishing or coating and re -imported. Thus, specific legal provisions permit the facility of re -import and re -export of goods.Chapter 24 - Special Economic Zones - Para 11 - _12. DTA sale_.txt 11.1 A Unit may on the basis of annual permission from the Specified Officer undertake subcontracting for export on behalf of a Domestic Tariff Area exporter subject to conditions prescribed in Rule 43 of the SEZ Rules. 11.2 As per Rule 47(2) of the SEZ Rules, scrap or dust or sweepings of gold or silver or platinum may be sent to Government of India Mint or Private Min t from a Unit and returned in standard bars in Custom s Manual , 2023 235 accordance with the procedure specified by Customs authorities or may be sold in the Domestic Tariff Area on payment of duty on the gold or silver or platinum content in the said scrap.Chapter 9 - Warehousing - Para 16 - _17. Allowance in case of volatile warehoused goods_.txt 16.1 Any warehoused goods may be exported to a place outside India without payment of import duty if (a) a shipping bill or a bill of export or the form as prescribed under section 84 has been presented in respect of such goods; (b) the export duty, fine and penalties payable in respect of such goods have been paid; and (c) an order for clearance of such goods for export has been made by the proper officer. Provided that the order referred to in clause (c) may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. Upon the bond officer permitting the removal of the goods from the warehouse, the licensee shall, in the presence of the bond officer, cause the goods to be loaded onto the means of transport and affix a one -time-lock to the means of transport. Chapter 9 - Warehousing - Para 16 - _17. Allowance in case of volatile warehoused goods_.txt 16.2 Warehoused goods shall be allowed to be re -exported on the following te rms: (a) The import in the first instance was not un -authorized or in contravention of the FTP; Custom s Manual , 2023 99 a) The re -export shall not be allowed against Indian Rupees, if the goods were imported by payment in freely convertible foreign currency; and b) On re -export, the exporter realizes full export value indicated in the Export Declaration Form, within time limit specified in Regulation 9 of Foreign Exchange (Exports of Goods and Services) Regulations, 2015. 16.3 Section 69 of the Customs Act, 1962 provides that if the Ce ntral Government is of opinion that warehoused goods of any specified description are likely to be smuggled back into India, it may, by notification in the Official Gazette, direct that such goods shall not be exported to any place outside India without pa yment of duty or may be allowed to be so exported subject to such restrictions and conditions as may be specified in the notification. In terms of Section 69 of the Customs Act, 1962, the following notifications have been issued: (i) Notification No. 4 5-Customs, dated 1 -2-1963, amended vide Notification No. 185/89 - Customs, dated 16.06.1989, provides that the warehoused goods shall not be exported to Bhutan, Nepal, Burma, Sikang, Tibet or Sinkiang, However, the warehoused goods can be exported to Nepal i n the following circumstances: (a) If goods are exported against an irrevocable letter of credit in freely convertible currency; (b) If goods are exported for supplies to projects financed by any UN Agency or IBRD Association or ADB or any other multilateral agency of the like nature and for which payments are received in freely convertible currency; and (c) If the specified capital goods are supplied against a global tender invited by HMG of Nepal for which payment is received in Indian Rupees. These goods can be exported only from Jogbani or Raxaul LCS on production of bank certifies of receipt of the payment in freely convertible curren cy or Indian Rupees, as the case may be. (ii) As per Notification No.46 -Cus, dated 1 -2-1963, export of warehoused goods without payment of import duty in a vessel of capacity less than 1000 tons gross is permitted subject to the condition that the exporter or agent of the vessel executes a bond for an amount equal to the import duty leviable on such goods backed by surety or security and produces a certificate within 3 months from the Customs authorities at port of destination that the goods have been landed a t the port of destination. Chapter 9 - Warehousing - Para 16 - _17. Allowance in case of volatile warehoused goods_.txt (iii) Notification No.47 -Cus, dated 1 -2-1963 bans export of warehoused (a) Alcoholic liquors, (b) Cigarettes, (c) Cigars, and (d) Pipe Tobacco without payment of import duty as stores on board a vessel of capacity less than 200 ton s gross.Chapter 33 - Audit - Para 5 - _6. Penalty _.txt 5.1 If the proper officer, having regard to the nature and complexity of the audit, is of the opinion that the audit has to be done with the assistance of a professional like Chartered Accountant, Cost Accountant, an expert in the field of computer sciences or information technology etc., may do so, with the previous approval of the Principal Commissioner/Commissioner of Customs.Chapter 24 - Special Economic Zones - Para 3 - _4. Establishment of SEZs_.txt 3.1 As per Section 13 of the SEZ Act, a Unit Approval Committee is to be notified for each SEZ, within six months from the date of establishment of such Special Economic Zone. Development Commissioner has administrative control over the SEZ and chairs the Unit Approval Committee. 3.2 The Unit Ap proval Committees are, inter -alia, expected to accord approval to the procurement of goods and services by SEZ units indigenously or through imports. The Committees is also required to monitor and supervise compliance of conditions subject to which the let ter of Approval (LOA) has been issued. Commissioner of Customs or his nominee not below the rank of a joint Commissioner is designated as an ex -officio member of the UAC. However, meetings of the Approval Committee must be attended by the Jurisdictional Co mmissioner of Customs or Central Excise and never go unrepresented as decisions taken in such meeting have serious revenue implications. It should also be ensured that the view point of revenue is conveyed effectively in each such meeting and that such vie ws are duly reflected in the minutes of these meetings. 3.3 The decisions of the Approval Committee are by a ‘general consensus’ implying thereby that in the absence of a consensus amongst all the Members present in the meeting, the proposal cannot be carrie d forward and shall stand referred to the Board of Approval.Chapter 25 - Export Oriented Units - Para 21 - _23. Clearance of Fax_ Laptop Computers outside approved premises_.txt 22.1 EOUs may on basis of records maintained by them, and on prior intimation to jurisdictional Central Excise and Customs authority: (i) Supply or sell samples in DTA for display/ market promotion on payment of applicable duties/taxes. (ii) Remove samples without pa yment Central Excise of duty, on furnishing a suitable undertaking to jurisdictional Central Excise and Customs authorities for bringing back samples within a stipulated period. Custom s Manual , 2023 253 (iii) Export free samples, without any limit, including samples made in wax mould s, silver mould and rubber moulds through all permissible mode of export including through courier agencies/ post. For statutory requirement of Stability & Retention sample with manufacturer, an EOU may re -import without payment of duty, those samples, whi ch were exported by it, under intimation to Custom Authorities, and FOB value of such samples shall not be counted for NFE purpose and other export benefits, if any. (iv) Send samples to other EOUs for display on returnable basis within a period of 30 days. 22.2 EOUs are allowed to send samples abroad through the courier. The packages containing such samples are sealed in the presence of the departmental officer and are handed over to the representative of the courier company authorised by the Commissioner of Cent ral Excise & Customs for presentation to the Customs at the port of export. These sealed samples are not normally examined again before “let export” is given if the seals are found intact and not tampered. The representative of the courier company later ha nds over the proof of export to the jurisdictional Assistant/ Deputy Commissioner. [Refer Circulars No.22/98 -Cus dated 27 -3-1998; and No.52/99 - Cus, dated 20 -8-1999]Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 6.1 While there are no harmonized preferential rules of origin, the existing trade agreements do follow the general principles as laid out in the Uruguay round Agreement on Rules of Origin. The main components have been listed and briefly explained to assist i n comprehension of rules of origin under various existing bilateral and regional trade agreements. Each Trade Agreement, however, has its own set of Rules of Origin, and precise definition of each of the term listed below may vary. Custom s Manual , 2023 380 Customs officers are, th erefore, advised to refer to the respective Rules of Origin also, as notified in terms of sub -section (1) of section 5 of the Customs Tariff Act, 1975. Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 6.2 (i) Originating Criteria A good is originating if it is wholly obtained in the partnering country or deemed to be originating if it undergoes substantial transformation. (a) Goods Wholly Obtained The origin category of “Goods Wholly Obtained” covers the good which is entirely obtained, extracted, or produced in a single country, without incorporating any non - originating input material.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt The origin category of “Goods Wholly Obtained” covers the good which is entirely obtained, extracted, or produced in a single country, without incorporating any non - originating input material. (b) Goods that are produced using non -originating materials, i.e. not Wholly ObtainedChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Goods under this category are required to undergo substantial transformation in a country for the good to be qualified as originating. Each Trade Agreement sets its own rules to define substantial transformation/sufficient working. H owever, broadly, there are three criteria used to define the originating criteria, which are used in various combinations or standalone, which are as given in the Table 35.1 below:Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Table 35.1: Criteria used to define the originating criteria in Trade Agreements Change in Tariff Classification (CTC) criterion This rule requires that non -Party goods, when used in manufacture of the final product, must undergo changes in tariff classification. Depending upon Trade Agreement requirements, the changes could range from mere change at Sub Heading (HS six digit) level to change at Chapter (HS two digit) level.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Value Addition/Ad Valorem criterion • This rule requires that a certain minimum percentage of good's value originating in a partner country must be added for the good to be considered as originating. • Every Agreement, also, lays down components of value and formula for calculation of such va lue addition. Process Rule criterion This rule requires the good, which is being considered as originating, to be produced through specific process in the originating country.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (c) General Rule versus Product Specific RulesChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Depending upon the Trade Agreement, either a single set of rule applies to all/most of the goods that are produced using non -originating materials and thus termed as “General Rules” or specific rules for the goods based on HS classification are framed and termed as “ Product Specific Rule”.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Note: There are Trade Agreements which provide option to an exporter to choose general or product specific rule to claim origin. In few cases however, general rule Custom s Manual , 2023 381 cannot be applied when a product specific rule is prov ided for. Customs officer should therefore read the Non -Tariff Customs notification to check for same. (ii) Additional Provisions which influence Rules of OriginChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt The originating criteria under trade agreements are additionally influenced by other elements, which either restrict or broaden the application of same. A customs officer should therefore read all provisions as notified under the Customs Tariff Act, 1975, for each trade agreement. Some such elements which should be considered while inspecting a preferential claim or investigating are as listed below:Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (a) Cumulation Cumulation allows for treating inputs, imported from or, processes carried out, in the partnering country, as originating in or done within the exporting country. In effect, imported inputs would be considered to be domestic for origin purposes. Level of such cumulation is defined under each Trade Agreement and may vary from agreement to agreeme nt.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (b) De-Minimis This provision allows that non -originating materials that do not satisfy an applicable rule may be disregarded, provided that the totality of such materials does exceed specific percentages in value or weight of the goods or otherwise said there is a certain tolerance to be applied with regard of the requir ements to fulfil the origin criteria. (c) Indirect Materials/ Neutral ElementsChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt They are goods used in the production, testing or inspection of goods but not physically incorporated in the goods, such as goods used in the maintenance of buildings or the operation of equipment associated with the production of goods. These materials are either treated as originating or not taken into account while establishing criteria based upon value addition, depending upon the mutually agreed Rules of Origin between the contracting parties.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (d) Direct Consignment Under normal conditions all trade agreements allow preferential tariff treatment to only those goods which are transported directly between Parties. However, in case a good is not transported directly, it shou ld meet the conditions and be supported by documents, as laid out under Rules of Origin of the said Trade Agreement.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (e) Minimal Operations Rule This rule lists processes or operations considered as insufficient to confer originating status, even if it meets prescribed value addition or/and tariff classification change criterion. (f) Absorption/Roll -up:Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt The absorption or roll -up principle allows intermediate products to maintain their originating status when they are used for subsequent manufacturing operations. This means that if a material which contains non -originating input(s) satisfies the applicable origin criterion and has acquired originating status, the entire material is treated as originating when assessing the origin of the subsequently produced product. Custom s Manual , 2023 382 (iii) Document submitted as Proof of Origin : Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Traditionally, all trade agreements have relied upon a CoO, issued by a competent body, as proof of origin and is a requirement to claim tariff preference. Elements like, the format and data, validity, security features, if any, are as prescribed under spe cific agreement.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Note: Following provisions (generally termed as the operational certification procedures) are specific to each agreement and, therefore, cannot be taken as a standard practice as there is a scope of variance from agreement to agreemen t -Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt i. Need to claim tariff preference at time of filing customs declaration. ii. Need for original proof of origin at time of filing customs declaration. iii. Validity of such document. iv. Provision for rectifying minor errors in such document. v. Time line of issu ance of Proof of origin vis -a vis date of shipment. Retroactive documents can only be accepted, if specifically provided for in the Rules of Origin. It, also, defines the conditions and time period within which a proof origin can be issued retroactively. vi. Options available, in case of loss of original document. Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (iv) Verification of Proof of OriginChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Rules of Origin for each trade agreement provides for mechanism for seeking details from exporting country, should a need be felt to supplement investigations done domestically to ascertain validity of origin of a good. The procedure and timelines for sam e are prescribed and vary from agreement to agreement. Rule 6 of CAROTAR, 2020 provides for timeline for receiving information from Verification Authority and subsequent finalization of preferential tariff claim based on information received. Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt [Notificat ion No. 81/2020 -Customs (N.T.) dated 21.08.2020] Note: It is important to clearly state reasons for verification request and quote the rule under which same is sought. CBIC has issued detailed guidelines on this issue vide Circular No. 38/2020 -Customs dated 21.08.2020.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt [Circular No. 38/2020 -Customs dated 21.08.2020] 7. Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020]:Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt Finance Act, 2020 inserted Section 28DA in the Customs Act, 1962 so as to provide for proper administration of rules of origin under various trade agreements and to lay down procedure regarding claim of preferential tariff on goods imported into India. The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 [CAROTAR, 2020] have been notified vide notification No. 81/2020 -Customs (N.T. ) dated 21.08.2020 which prescribe form, time limit, conditions and restrictions, as provided in the section 28DA of the Customs Act, 1962. Some of the major provisions under the above -named rules provide for the following - Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 7.1 CAROTAR requires that the im porter or his agent shall, to claim preferential rate of duty under an agreement, at the time of filing bill of entry, - (a) make a declaration in the bill of entry that the goods qualify as originating goods for preferential rate of duty under that trade agreement;Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (b) produce certificate of origin (CoO), covering each item on which preferential rate of duty is claimed; Custom s Manual , 2023 383 (c) enter details of CoO in the bill of entry, namely: CoO reference number, date of issuance, originating criteria etc; andChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (d) indicate status regarding accumulation/cumulation, third country (back -to-back) issuance of CoO and/or direct transportation of goods from country of origin, where applicable.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 7.2 It, also, requires an importer to possess sufficient information about the origin of goods. In this regard, a form has been suggested for ease of reference, containing a list of basic minimum information, which an importer is required to obtain to claim pr eferential tariff under an agreement. This information is not required to be submitted with every bill of entry and needs to be presented only when an inquiry is made by a Customs officer.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 7.3 In case of a doubt with regard to origin of goods, information i s required to be first called upon from the importer of the goods, before initiating verification with the partner country, as maybe provided, under the respective trade agreement.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 7.4 CAROTAR specifically provides for circumstances that may necessitate ver ification request pertaining to a CoO from concerned verification authority of partnering country during the course of customs clearance or thereafter, as detailed below, where: (a) there is a doubt regarding genuineness or authenticity of CoO for reasons such as mismatch of signatures or seal;Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (b) there is reason to believe that the country of origin criterion, stated in the CoO, has not been met or the claim of preferential rate of duty made by importer is invalid; orChapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (c) verification is being un dertaken on random basis, as a measure of due diligence to verify whether the goods meet the origin criteria, as claimed. 7.5 For such verification requests, timeline for receiving information and subsequent finalization of preferential tariff claim based on information received even in cases where these timelines may not be provided in the related agreement are clearly spelled o ut.Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt 7.6 Further, with a view to safeguarding rightful revenue, Clause 10 of Section 28DA of Customs Act, 1962 read with CAROTAR provide that preferential tariff treatment may be denied without verification under the following circumstances: (a) the tariff it em is not eligible for preferential tariff treatment;Chapter 35 - Customs Functions related to Preferential Trade - Para 2 - _8. List of Trade Agreements_.txt (b) complete description of goods is not contained in CoO; (c) any alteration in the CoO not authenticated by the Issuing Authority; (d) CoO is produced after the period of its expiry. Custom s Manual , 2023 384Chapter 3 - Procedure for Clearance of Imported and Export - Para 23 - _27. Electronic Declarations for Bills of Entry and Shipping Bills_.txt 26.1 All the shipping lines/agents need to furnish the Export General M anifests, Shipping Bill -wise, to the Customs electronically before departure of the conveyance. 26.2 Apart from lodging the EGM electronically the shipping lines need to continue to file manual EGMs along with the exporter copy of the Shipping Bills in the Ex port Department where they would be entered in a register. The shipping lines may obtain acknowledgement indicating the date and time at which the EGMs were received by the Export Department.Chapter 29 - Customs Brokers - Para 2 - _3. Qualifying examinations_.txt 2.1 Regulation 4 of CBLR 2018 provides for invitation of applications by National Academy of Customs, Indirect Taxes & Narcotics (NACIN ) in the month of April every year for conducting examination and subsequent grant of license to act as Customs Broker in pre scribed Form A of CBLR by publication in two leading national daily newspaper in Hindi and English each . The application in Form A along with a fee of five hundred rupees shall be made to Principal Commissioner of Customs or Commissioner of Customs, having jurisdiction over the area where the applicant wants to transact business. 2.2 The eligibility condition as per Regulation 5 of CBLR 2018 is that the applicant should be a citizen of India, a person of sound mind, is not adjudicated as insolvent holds an Aadhaar number, holds a valid PAN card and confirms financial viability by a certificate issued by a scheduled bank or such other proof acceptable to the Principal Commissioner of Customs or Commissi oner of Customs evidencing possession of assets of value of not less than Rs.5 lakhs. Further an individual applicant or in case the applicant is a firm, its partner or in the case of a company, its director or an authorized employee who may handle the Cus toms work, shall be a graduate from a recognized university and possess a professional degree such as Masters or equivalent degree in Accounting, Finance or Management, CA/CS/MBA/LLM/ACMA/FCMA or Diploma in Customs Clearance work from any Institutes or Uni versity recognised by the Government or is having at least two years’ experience in tran sacting Customs Broker work as G -Card holder. The applicant may also be a retired Group A officer from the Indian Revenue Service (Customs and Central Excise) having a minimum of 5 years’ experience in Group A service. Other conditions that need to be fulfilled by the applicant are: (i) The applicant has neither been convicted by a competent Court for an offence nor any criminal proceeding is pending against him in any Cou rt of law; (ii) The applicant has not been penalised for any offence under the Act, the Central Excise Act, 1944 (1 of 1944), the Finance Act, 1994(32 of 1994), the Central Goods and Services Act, 20 Goods and Services Tax Act, 2017 (13 of 2017).Chapter 1 - Overview of Customs Functions - Para 11 - _3. Re-export permission_.txt Board has decided that messages by the Custodian i.e., Stuffing Message (SF), ASR Filing, DP Filing and AR filing by the Custodians and VCN message by the Terminal Operators mandatorily required to be filed w.e.f. 20th July 2021. [Refer Circular No. 12/ 2021 Cus.. dated 30 -06-2021]Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.1 The TIR Carnet opened in the country of departure serves as a Customs control document in the countries of departure, transit and destination. It also serves as proof of the existence of an international guarantee for the goods transported under the Carnet . The Federation of Indian Chambers of Commerce and Industry (FICCI) has been appointed by CBIC as the NGA for issuance of Carnets under the Convention in India. The NGAs in each Contracting Party to the Convention constitute a guarantee chain linking all TIR countries with the International Road Transport Union (IRU), a non -governmental organization in Geneva, Switzerland, at the apex of the guarantee chain. The presentation of a valid TIR Carnet bearing the names, stamps and signatures from IRU and those of the issuing association and duly filled -in by the transport operator is the proof of the existence and validity of the guarantee. 11.2 The National Guaranteeing association shall fix the period of validity of the TIR Carnet by specifying a final date of validity after which the Carnet may not be presented for acceptance at the Customs office of departure. However, if the carnet has been accepted by the Customs office of departure on or before the final date of validity, the Carnet shall remain valid unti l the termination of the TIR operation at the Customs office of destination. Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.3 The TIR carnet is available in 4,6,14 and 20 vouchers and each TIR operation (between two customs station) requires the use of one pair of vouchers (1 white, 1 green). Step by step guidance on how to fill the TIR carnet is available at the IRU website (www.iru.org). The TIR carnet serves as a guarantee for the customs duties and taxes in transit and as the Customs transit declaration. Thus, where India is the country of departu re or the country of destination, a shipping bill or bill of entry, as the case may be, is also required to be filed for import or export of consignments under the cover of a TIR carnet. Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.4 The procedure at the Customs office of Departure is as follows: (i) At the Customs office of departure, the Customs authorities shall check the cargo on the basis of information contained in the TIR Carnet completed by the transport operator. The Customs authorities shall then seal the load compartment, report it in the TI R Carnet, keep one sheet (white voucher) and fill -in the corresponding counterfoil. The TIR Carnet will then be handed back to the transport operator.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (ii) When crossing the outgoing border of the country, Customs authorities shall check the seals, detach a second sheet (green voucher) from the TIR Carnet and fill -in the corresponding counterfoil. Custom s Manual , 2023 116 (iii) The filled -in counterfoils by Customs provide evidence to the transport operator that the TIR operation in that country has been terminated.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (iv) The outgoing Customs office (i.e. that at the border) shall send the detached sheet (green voucher) to the office of departure within 7 days of the departure of the goods. The latter shall compare the received sheet with the one it initially retained. If t here are no objections and no reservations by the outgoing office, the TIR operation may be discharged by Customs authorities in that country.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (v) If the sheet, detached by the outgoing office, contains reservations or if it does not reach the Customs offic e of departure or if Customs authorities have any other reason to question the proper application of the TIR operation, an internal inquiry will be started. The transport operator and the NGA shall be informed that the termination of the TIR operation has been certified with reservations or has not taken place at all or that other reasons have led to doubts about the proper application of the TIR operation and that they are requested to provide explanations. If a satisfactory reply is not received, the Cust oms authorities shall apply the provisions of the TIR Convention and national legislation to determine the taxes and duties due to Customs. Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (vi) If after sufficient effort, the Customs authorities are unable to collect the duties payable from the carnet holder, the Customs authorities shall claim the amount so payable from the NGA within the timelines stipulated in the Convention. 11.5 The procedure at the Customs office of Transit and country of destination:Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (i) The incoming Customs office of transit checks the seals and withdraws one sheet from the TIR Carnet, and the outgoing office proceeds likewise. Both sheets are compared for a final control and the TIR operation can be discharged or, in the case of irregularities, submitted to the procedure outlined above.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (ii) In the country of destination, if the incoming border office also is the office of destination, it fills-in the TIR Carnet, retains two sh eets and becomes responsible for the goods to be transferred to another Customs procedure (warehousing, import clearance, etc.) in that country. If the cargo has to be carried to another Customs office in the same country, the incoming office acts like an incoming border office, and the next office inside the country becomes that of final destination. Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.6 No TIR Carnet can be issued/ accepted for movement of alcohol and tobacco in India. 11.7 Where a TIR operation has not been discharged, the competent customs authorities shall:Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (a) notify the TIR Carnet holder at his address indicated in the TIR Carnet of the non-discharge; (b) notify the guaranteeing association of the non -discharge. The competent authorities shall notify the guaranteeing association with a maximum period of one year from the date of acceptance of the TIR Carnet by those authorities or two year s when the certificate of termination of the TIR operation was falsified or obtained in an improper or fraudulent manner.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt (c) The guaranteeing association shall pay the amounts claimed within a period of three months from the date when a claim for payment i s made against it. Custom s Manual , 2023 117 11.8 TIR is being introduced in a phased manner in India. The Customs Stations in India authorized for use of TIR shall be: Table 10 .1: Customs Stations in India authorised for use of TIRChapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt Table 10 .1: Customs Stations in India authorised for use of TIR Ports Inland Container Deports (ICDs) 1. Nhava Sheva 1. Tughlakabad 2. Mundra 2. Patparganj 3. Kolkata 3. Dadri 4. Chennai 4. Ahmedabad 5. Cochin 5. Hyderabad 6. Visakhapatnam 6. Pune 7. Krishnapatnam 7. DurgapurChapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.9 For the above purpose, authorization has to be accorded to - (i) operators who can apply, obtain and use the TIR for movement of cargo; (ii) containers that would be deployed in TIR operations, conforming to the standards laid down in the convention. 11.10 The customs officer at the port of departure shall affix t he one -time customs seal and make necessary endorsements in the TIR carnet and affix the official stamp of the Custom House.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.11 In cases where an examination is conducted by customs in the course of a journey and it is required to break seals and/or remov e identifying marks, they shall affix and record the new seals and/or identifying marks on the vouchers of the TIR Carnet used in their country, on the corresponding counterfoils and on the vouchers remaining in the TIR Carnet.Chapter 10 - Transhipment of Cargo - Para 10 - _12. Transshipment of cargo by air_.txt 11.12 Heavy or bulky goods, if the authorities at the Customs office of departure so decide, be carried by means of non -sealed container. [Refer Circular no. 48/2018 dated 03.12.2018]Chapter 16 - Import and Export through Courier - Para 3 - _4. Import and export of gems and jewellery_.txt 2.1 Except for certain excluded categories, all goods are allowed to be imported through the courier mode. The exclusion of certain categories of goods is based upon the fact that these broadly require specific conditions to be fulfilled under any other Act or rule or regulation such as testing of samples etc. on reference to the relevant authorities or experts before their clearance. In these cases, due to additional complianc e requirements, the assessment and clearance takes time. These goods, therefore, do not fit into the scheme, which envisages Customs clearance on a fast - track basis. Further, air terminals and LCS are not equipped to handle certain goods. Thus, in general the following categories of goods are not allowed import through the courier mode: (a) Precious and semi -precious cargo; (b) Animals and plants; (c) Perishables; (d) Publications containing maps depicting incorrect boundaries of India; (e) Precious and semi -precious ston es, gold or silver in any form; (f) Goods under Export Promotion Schemes including EOU scheme; (g) Goods exceeding weight limit of 70 kgs. ( Individual packages) imported though courier under manual mode. However, under the electronic mode, no such restricti on regarding weight has been provided. 2.2 Clearance of goods under EOU scheme is permitted under the electronic mode. Custom s Manual , 2023 168 3. Categories of goods allowed export through courier: 3.1 As in the case of imports, all goods are allowed to be exported though courier except for the following excluded categories: (a) Goods attracting any duty on exports; (b) Goods exported under export promotion schemes, such as Drawback, DEEC, EPCG, etc. (c) Goods where the value of the consignment is above Rs.25,000/ - and transaction in foreign exchange is involved (the limit of Rs.25,000/ - does not apply where th e G.R. waiver or specific permission has been obtained from the RBI). Chapter 16 - Import and Export through Courier - Para 3 - _4. Import and export of gems and jewellery_.txt 3.2 Vide Notification No. 68/2018 - Cus. (N.T.), dated 03 -08-2018, the export of cargo through Courier mode under Merchandise Exports from India Scheme (MEIS) upto FOB value upto Rs.5,00,00 0/ - per consignment has been allowed for the goods listed in Appendix 3C of the Foreign Trade Policy 2015 -2020.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 7 - _7. Postal imports for personal use_.txt 6.1 All goods imported by a passenger or a member of crew in his baggage are classifiable under Tariff Heading 9803 and levied to a single rate of duty. Such goods need not be classified separately in the Tariff. However, Tariff Heading 9803 does not apply to motor vehicles, alcoholic drinks, and goods imported through courier service. Such assessment will also not apply to goods imported by a passenger or a member of the crew under an import license or a customs clearance permit.Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 11 - _14. Compliance of mandatory Indian Quality Standards _IQS_ _.txt 13.1 In order to put in place a robust system of inspection with pres ence of officials from CLRI at identified Customs stations to check the unauthorised export of semi -finished leather in the guise of finished leather (with intent to evade applicable export duty), Board in consultation with CLE (Council for Leather Exports ) has prescribed the following arrangement w.e.f. 15 -4-2013: (a) Officials of CLRI shall be deployed at Chennai, Mumbai and Kolkata ports and Kanpur and Tughlakabad ICDs and the cost thereof shall be borne by CLE. (b) The officials of CLRI shall assist Customs officers in examination of export consignments of leather. Where required, samples shall be drawn by Customs in presence of officials of CLRI. Samples so drawn by Customs shall be sent to CLRI or approved labs for testing. [Refer Instruction F.No.450/39/2012 -Cus IV., dated 16 -42013]Chapter 3 - Procedure for Clearance of Imported and Export - Para 5 - _6. Execution of bonds_.txt 5.1 The imported goods, which are interdicted for examination by the RMS, are required to be examined for verification of correctness of description/declaration given in the Bill of Entry and related documents. The imported goods may also be examined prior to assessment in cases where the importer does not have complete information with him at the time of import and requests for examination of the goods before assessing the duty liability or, where the proper officer, on reasonable belief feels that the goods s hould be examined before assessment, giving reasons for the same. Wherever required, samples are drawn in the examination area for chemical analysis, verification or any other purposes. 5.2 After assessment by the appraising group or for cases where examinat ion is carried out before assessment, bill of entry needs to be presented for registration for examination of imported goods in the import shed. The proper officer of customs examines the goods along with requisite documents. The shipments, found in order are given clearance order by the proper officer of customs in the Import Shed. 5.3 Standard Examination Order: In order to enhance uniformity in assessments across various Customs ports across the Country Board introduced the RMS generated uniform examinatio n orders for group 4 (Metal Products) from 5th September 2022 (part 1). In the first phase, the generation of uniform examination orders is for second check cases only and would be expanded to first check consignments in the 2nd Phase. Further, in part 2 u nder phase 1, the generation of uniform examination orders has also been implemented for group 5 (chapter 4) with effect from 15th September, 2022. [Refer Circulars No.14/2021 -Customs dated 07.07.2021, No.16/2022 -Customs dated 29.08.2022 and No.23/2022 -Customs dated 03.11.2022]Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 10.1 All goods exported by post are required to accompanied by the Declarations filed in the prescribed form as stipulated under Notification No. 48/2018 -Cus (N.T.) dated 04.06.2018. 10.2 In terms of the exports made under claim of benefit under Chapter 3 (Reward Scheme) of FTP, the exporter shall file a Form prescribed under Notification No. 48/2018 Customs (N.T.) dated 04.06.2018.Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 10.3 All exports by post, where the value exceeding Rs.50/ - and where payment has to be received, must be declared on the exchange control form viz. P.P. form. When the postal article is covered by a certificate issued by the RBI (with or without limit) or by a n authorised dealer in foreign exchange that the export does not involve any transaction in foreign exchange upto Rs. 500/ -, the declaration in a P.P. form is not necessary.Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 10.4 All the letters and parcels before being produced by the postal authorities to Customs officer in the Foreign Post Office should ensure that that prohibited goods like narcotic drugs, foreign exchange, currency etc. is not being sent through the parcel. The suspected parcels are to be presented to the Customs department which can be detained and handed over to the postal authorities for action as stipulated in Not No. 26/2009 -Cus (N.T.) dated 17.03.2009.Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 10.5 The detained parcels are opened by Customs officer in presence of the postal authorities and if same do not contain any prohibi ted or restricted goods and there is no misdeclaration of value the parcels are re -packed and handed over to postal authorities for export.Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 10.6 If the detained parcels contain restricted or prohibited goods or mis -declared goods with intention to avail ina dmissible export benefits, the case is investigated and adjudication proceedings are initiated. Custom s Manual , 2023 184 11. Procedure for claiming Drawback on exports through post:Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 11.1 The exporters claiming any export benefits for the goods exported through post as prescribed in the Rules shall label the outer packing of the consignment and the exporter shall deliver to postal authorities a claim in the prescribed Annexure. The date of receipt of claim by proper officer of Customs shall be the relevant date for filing of claim un der the Customs Act, 1962.Chapter 17 - Import and Export through Post - Para 11 - _12. Drawback in respect of goods re -exported through post_.txt 11.2 In case the claim is incomplete, a deficiency memo shall be issued within 15 days and if exporter complies within 30 days, an acknowledgement shall be issued. The date of issue of acknowledgement shall be taken as date of filing the claim for the purpose u nder the Customs Act, 1962. 11.3 Drawback on exports through post is sanctioned by the respective Foreign Post Office.Chapter 6 - Customs Valuation - Para 1 - _1. Introduction_.txt Customs ValuationChapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt 11.1 In terms of the relevant provisions of the Foreign Trade Policy, the following procedure is prescribed for clearance of imported metal scrap. (i) Import of any form of metallic waste, scrap will be subject to the condition that it will not contain hazardous, toxic waste, radioactive contaminated waste / scrap containing radioactive material, any type of arms, ammunition, mines, shells, live or used cartridge or any other explosive material in any form either used or otherwise. (ii) In view of Circular No. 48/2016 -CustomsImport of metallic waste and scrap (both ferrous and non -ferrous) of certain categories, listed in Para 2.54 of Handbook of Procedures (2015 -2020)in shredded form shall be permitted through all ports of India without any pre - shipment certificate as per the existing practice. [Refer Circular No.48/2016 dated 26.10.2016 and Circular No.53/2016 -Customs dated 18.11.2016] Custom s Manual , 2023 86 (iii) Import of metallic waste, scrap(both ferrous and non -ferrous), Para 2.54 of Handbook of Procedures (2015 -2020)., in unshredded compressed and loose form shall be subject to the guidelines issued the Director General of Foreign Trade, Ministry of Commerce a nd Industry, Government of India under Public Notice No. 38/2015 -2020 dated 06.10.2016 (followed by a Corrigendum by way of a Public Notice No. 40/2015 - 2020 dated 25.10.2016) and as per the following procedure: (a) The consignments of un -shredded, compressed or loose scrap shall be cleared only through those EDI ports where Risk Management Module is operational. These consignments will be subjected to documentary or physical check on the basis of selection done by Risk Management System. (b) All the designated seaports as specified in the DGFT Public Notice No. 38/2015 -2020 dated 06.10.2016 are expected to install and operationalize Radiation Portal Monitors and Container Scanners by 31.03.2017 and till such time, the consignments of un - shredded, compressed or lo ose scrap shall be subjected to scanning based on risk assessment at those ports where such facilities for scanning are currently existing. (c) Depending upon the congestion at the Port/ICD, the availability of manpower and the antecedents of the importer, t he concerned Principal Commissioner/Commissioner of Customs or Principal Commissioner/Commissioner of Central Excise, as the case may be, may permit the importer to remove the sealed container at his own risk and cost to his factory premises under re -wareh ousing procedure. This would be subject to conditions specified in (a) & (b). The importer shall furnish the following documents to the Customs at the time of clearance of goods: (a) Pre-shipment inspection certificate as per the format in Annexure -I to the said Appendix 5 from any Inspection & Certification agencies given in the said Appendix 5 to the effect that: (i) The consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radioactive contaminated or any other explosive material in any form either used or otherwise. (ii) The imported item(s) is actually a metallic waste/ scrap/ seconds/ defective as per the internationally accepted parameters for such a classification. (b) Copy of the contract between the importer and the exporter stipulating that the consignment does not contain any type of arms, ammunition, mines, shells, cartridges, radioactive contaminated, or any other explosive material in any form either used or other wise. (c) Import of scrap would take place only through following designated ports and no exception is allowed even in case of EOUs and SEZs listed below in table 7.1. Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt Table 8.1: List of designated ports and ICDs for Import of scrapChapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt S.No. Ports S.No . Port/ICDs 1. Chennai 16. Kattupalli 2. Cochin 17. Hazira 3. Ennore 18. Kamarajar 4. JNPT 15. Ahmedabad ICD 5. Kandla 16. Dadri (Greater Noida) ICD 6. Kolkata 17. Jaipur ICD 7. Mormogua 18. Jodhpur ICD Custom s Manual , 2023 87 S.No. Ports S.No . Port/ICDs 8. New Mangalore 19. Kanpur ICD 9. Mumbai 20. Loni. Ghaziabad 10. Mundra 21. Ludhiana ICD 11. Paradip 22. Malanpur ICD 12. Pipava 23. Mulund ICD 13. Tuticoron 24. Nagpur ICD 14. Vishakaptnam 25. Pitampur ICD 15. Krishnapatnam 26. Udaipur ICD Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 9 - _12. International Standards for Phytosanitary Measures _ISPM -15__.txt [Refer DGFT Public Notice 15/2015 -2020 dated 20.07.2021] (iv) Import of other kinds of metallic waste and scrap will be allowed in terms of conditions of ITC (HS). Further, import from Hodaideh, Yemen and Bandar Abbas, Iran will be in shredded form only. (v) In respect of metal scrap in unshredded, compressed or loose form accompanied by a pre - shipment inspection certificate, examination will be 25% of the containers in respect of manufacturer -importers and 50% in respect of traders, for each import consignment, subject to examination of a minimum of one container. The container selected will be examined 100%. Where EDI with Risk Management Module (RMM) is operational, the percentage of examination will be determined by the RMM. (vi) Imported metal scrap in unshredded, compressed or loose form not accompanied by the prescri bed pre -shipment inspection certificate will be subject to 100% examination apart from stringent penal action for violation of provisions of the FTP. The examination may be done in the presence of police authorities, if considered necessary by the Commissi oner, at the risk and cost of the importer. (vii) For scrap imported in shredded form examination may be limited to 10% of the consignment subject to examination of minimum one container. The identified container should be examined 100%. (viii) In respect of metal scrap consignments meant for EOUs and SEZ units the existing procedure is relevant subject to 100% examination at the premises of the EOU or the SEZ unit, in the presence of police authorities, if considered necessary by the proper officer. (ix) It will be th e responsibility of the shipping line to ensure that every consignment of metal scrap in unshred ded, compressed or loose form is accompanied by such a preshipment inspection certificate before it is loaded on the ship. Failure to observe this precaution wo uld invite penal action for abetment regarding irregular import of metal scrap. [Refer Circulars No. 43/2001 -Cus., dated 6 -8-2001, No.58/2001 -Cus., dated 25-10-2001, No.21/2003 - Cus., dated 28 -3- 2003, No.23/2004 -Cus., 5 -3-2004,No.39/2004 -Cus., dated 3 -6-2004, No.60/2004 -Cus., dated 26 -10-2004, No.40/2005 -Cus. dated 3 -10-2005, No.48/2005 -Cus., dated 28 -11-2005, No.28/2006 - Cus., dated 6 -11-2006, No.13/2007Cus., dated 2 -3-2007, No.2/2010 -Cus., dated 9 -2-2010, and No.8/2010 -Cus., dated 26 -32010, No.48/2016 dated 26.1 0.2016 and Instructions F.No.450/80/2000 - Cus.IV, dated 247 -2000, F.No.450/132/2004 -Cus.IV, dated 4 -1-2005, F.No.450/122/2005 -Cus-IV, dated 13-10-2005, F.No.450/08/2007 -Cus.IV, dated 22 -1-2007, and F.No.450/19/2005 -Cus.IV, dated 2 -4-2009]Chapter 29 - Customs Brokers - Para 8 - _9. Period of validity of a license_.txt (1) A licensee may surrender the license granted under Customs House Agents Licensing Regulations, 1984, the Customs House Agents Licensing Regulations, 2004, the Customs Brokers Licensing Regulations, 2013 or the Customs Brokers Licensing Regulations, 2018 through a written request to the Principal Commissioner of Customs or Commissioner o f Customs who has issued the license, as the case may be.Chapter 29 - Customs Brokers - Para 8 - _9. Period of validity of a license_.txt (2) On receipt of the request under sub -regulation (1), the Principal Commissioner of Customs or Commissioner of Customs may revoke the license if, (a) the licensee has paid all dues payable to the Ce ntral Government under the provisions of the Act, rules or regulations made thereunder; and (b) no proceedings are pending against the licensee under the Act or the rules or regulations made thereunder.Chapter 32 - Grievance Redressal - Para 1 - _1. Introduction_.txt Grievance RedressalChapter 16 - Import and Export through Courier - Para 2 - _2. Categories of goods allowed import through courier_.txt 1.1 Imports and exports through courier are becoming increasingly popular. At present, the courier clearances are allowed both under manual mode as well as electronic mode. The courier clearances under the manual mode are governed by Courier Imports and Exports (Clearance) Regulations, 1998, and courier clearance under electronic mode are governed by C ourier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010. The courier goods are cleared through a fast -track basis on observance of simple formalities by courier companies. Examination of parcels is kept to the mini mum and clearance is allowed on the basis of selective scrutiny of documents. The duty, where leviable, is paid by the courier company on behalf of importers/exporters before taking delivery of the parcels. Chapter 16 - Import and Export through Courier - Para 2 - _2. Categories of goods allowed import through courier_.txt 1.2 The facility of imports and exports through courier mode is allowed to only to those courier companies which are registered by the Customs. These courier companies are called “Authorised Courier s”. The courier parcels are normally carried by passenger/ cargo aircrafts. I n the case of clearance through Land Customs Stations (LCS), other mode of transport is used. Both of them are allowed to file the Courier Import Manifest.Chapter 16 - Import and Export through Courier - Para 2 - _2. Categories of goods allowed import through courier_.txt 1.3 At present, the facility of courier clearance under the manual mode is availabl e at Customs airports in Mumbai, Delhi, Chennai, Calcutta, Bangalore, Hyderabad, Ahmedabad, Jaipur, Trivandrum, Cochin, Coimbatore, Calicut and Tiruchirappalli and Land Customs Stations at Petrapole and Gojadanga. The c ourier clearances under the electronic mode of Customs clearance are made operational at Delhi, Mumbai and Bangalore airports. Chapter 16 - Import and Export through Courier - Para 2 - _2. Categories of goods allowed import through courier_.txt 1.4 The scheme of Customs clearance of imports and exports by courier mode introduces certain procedural relaxation. Such imports and exports shall, however, continue to be governed by the applicable provisions of the FTP or any other law, for the time being in force.Chapter 9 - Warehousing - Para 12 - _13. Owner_s right to deal with warehoused goods_.txt 12.1 Section 61(2) of the Customs Act, 1962 provides that if the Board considers it necessary so to do, in the public interest, it may, - (a) by order, and under the circumstances of an exceptional nature, to be specified in such order, waive the whole or any part of the interest payable under this section in respect of any warehoused goods; (b) by notification in the Official Gazette, specify the class of goods in respect of which no interest shall be charged under this section; (c) by notification in the Official Gazette, specify the class of goods in respect of which the interest shall be chargeable from the date on which the proper officer has made an order unde r sub -section (1) of section 60.Chapter 30 - Offences and Penal Provisions - Para 4 - _4. Confiscation of conveyances_packages etc._.txt 3.1 The word “conf iscation” implies appropriation consequential to seizure. The essence and the concept of confiscation is that after confiscation, the property of the confiscated goods vests with the Central government.Chapter 30 - Offences and Penal Provisions - Para 4 - _4. Confiscation of conveyances_packages etc._.txt 3.2 The adjudicating authority makes the decision regarding confiscation of goods. The specific/different categories of violations under which the import or export goods are liable to Custom s Manual , 2023 308 confiscation, are enumerated in Section 111 and 113 of the Customs Act. In gen eral, any goods imported which are unloaded or attempted to be unloaded at any place other than appointed under clause (a) of section 7 for the unloading of such goods; or any goods imported through any routes other than notified under clause (c) of Sectio n 7 of the Customs Act, 1962; also the goods which are imported or attempted to be imported or brought into Indian customs waters, contrary to any prohibition imposed by or under Customs Act, 1962 or any other law for the time being in force; also any duti able or prohibited goods attempted to be cleared by way of concealment, undeclared in arrival manifest or import manifest, mis -declaration in quantity, description or value etc., are liable to be confiscated. The imported or export goods are also liable to confiscation if there is an intention to evade Customs duty or to fraudulently avail the exemption / benefits available subject to any condition or under various export promotion schemes, such as Drawback, EOU etc. Also liable to confiscation are goods en tered for exportation which does not correspond in respect of value or in any material particular with the entry made or in the case of baggage with the declarations made under Section 77 of the Customs Act, 1962. Chapter 30 - Offences and Penal Provisions - Para 4 - _4. Confiscation of conveyances_packages etc._.txt 3.3 Smuggled goods may be confiscated even if its form has been changed. In case the smuggled goods are mixed with other goods in such manner that the smuggled goods cannot be separated from such other goods, then the whole of goods are liable to be confiscated as per Section 120 of the Customs Act , 1962.Chapter 3 - Procedure for Clearance of Imported and Export - Para 12 - _14. National Risk Management Committee _NRMC__.txt 12.1 Risk Management in export clear ance was introduced in July 2013 (Circular No.23/2013 -Customs dated 24.06.2013 refers). RMS in exports clearance has enabled low risk consignments to be cleared based on self -declaration by the exporters, while routing high -risky consignments to field officers for verification of self -declaration or examination of consignment or both. This has resulted in reduction in dwell time, transaction cost, clearance formalities without compromise with Custom controls and other regulatory compliances in respect of ex port of goods. 12.2 Shipping Bills filed electronically in ICES through the Service Centre or the ICEGATE are processed by RMS through a series of steps/corridors and an electronic output is produced for the ICES. This output from RMS determines the flow of t he Shipping Bill in ICES i.e. whether the Shipping Bill will be taken up for verification of self -assessment/examination or both; or be given “Let Export Order” directly after payment of Export duty (if any) without any given verification of self-assessmen t/ examination. 12.3 To provide support in decision making and to ensure uniformity in verification practices adopted by customs officers, the RMS also provides suitable instructions for Assessing Officer and Examining Officer. Deviation or variance with RMS instructions as discussed under Para 10.4 in respect of import are also apply, mutatis mutandis, in export. [Refer Para 5 of the Circular No.23/2013 -Customs dated 24.06.2013 ] 12.4 The selection of Shipping Bills for verification of Self -assessment and/or examination is based on the output given by RMS to ICES. However, owing to some technical reasons if RMS fails to provide output to ICES or RMS output is not received by ICES , wit hin a pre -defined time window, the existing norms of assessment and examination (Refer Para 10 of the Circular No.23/2013 - Customs dated 24.06.2013) are applicable. 12.5 Pursuant to launch of RoDTEP (Remission of Duties or Taxes on Export Products) scheme on 01.01.2021, the phase -II of RMS in exports has been launched. Now subsequent to filing of EGM, the Shipping Bills having a claim of Duty Drawback or RoDTEP scheme are processed by RMS through a series of steps/corridors and an electronic output is generate d for the ICES. This output determines the flow of the Shipping Bill in ICES i.e. whether the Shipping Bill will be taken up by the Customs Officers for verification of these claims or not, before grant of these export incentives to exporter. The RMS will select the Shipping Bills for audit, after issue of LEO, and these selected Shipping Bills will be directed to the audit officers for scrutiny. Custom s Manual , 2023 42 13. Other RMS capabilities : Chapter 3 - Procedure for Clearance of Imported and Export - Para 12 - _14. National Risk Management Committee _NRMC__.txt 13.1 Data Analytics and Machine learning: Traditionally, Risk Rules are created by NCTC staff. Risk is assessed based on data analysis conducted through the use of various tools, as well as the analysis of legal changes, notifications, circulars. In order to leverage new technologies for automated analysis and targeting, machine learning base d interdictions have been introduced in the RMS application. With the enhanced precision and accuracy in the interdiction of risky cargo, NCTC has successfully codified various descriptive fields and created data -based interdictions for automated identific ation of risky declarations through machine learning tools. 13.2 Express Cargo Clearance System (ECCS): ECCS is a web -based automated clearance System, which was launched in the year 2017, for risk based electronic clearance of express cargo, handled by couri er companies. Currently, it is operational at three courier terminals viz Mumbai, Delhi, and Bengaluru. Customs declarations filed for clearance under ECCS are known as courier bills of entry (CBEs) and courier shipping bills (CSBs), and are different from the regular customs declarations, used for clearance of normal cargo. CBEs and CSBs filed for customs clearance under ECCS are subjected to RMS processes. RMS either facilitate or interdict a CBE or CSB as per risk parameters. Imported goods or export goo ds covered under CBEs or CSBs that are facilitated by RMS (no assessment and no examination) and cleared by customs Xray scanning shall be given out of charge or let export order, respectively. Under new initiatives of “auto out of charge” or “auto let exp ort”, for fully facilitated CBE’s or CSEs are given automatic by ECCS System. [Refer Circular No.40/2019 -Customs dated 29.11.2019 and 41/2020 -Customs dated 07.09.2020 ] Chapter 3 - Procedure for Clearance of Imported and Export - Para 12 - _14. National Risk Management Committee _NRMC__.txt 13.3 Container Selection Module (CSM): Non -Intrusive inspection (NII) is also an integral part of risk management ecosystem, wherein risk is assessed based on cargo declaration and risky containers are scanned to identify and mitigate risks related to concealment. Import General Manifests (IGMs), filed electronically, at a few selected locations, are processed by the RMS and an electronic output is produced, determining whether or not a container will be scanned by using NII equipment. By the end of 2020, CBIC has deployed 15 Container Scanners at 12 major port locations. After the link age between Container Selection Module commonly known as “CSM” Application and Bill of Entry module of ICES has been established, a new feature is appearing as pop-up on the screen of OOC officers. The Docks Examiner and OOC Officer can see on their screen whether a container has been selected for scanning or not . 13.4 Logistics security - E-sealing of export containers: Board, in the year 2017, introduced e -sealing of self -sealed export containers replacing the existing procedure of supervised factory stuffing with one-time bottle seal. An e -seal is a sealing device, having an inbuilt unique Radio Frequency Identification (RFID) chip, which can be identified by chip readers. E -sealing has enhanced the supply chain security and cargo integrity of export containe rs, as it significantly reduces the possibility of any unlawful intrusion or replacement of cargo en -route to customs gateway port. NCTC -Cargo (former RMCC) has been entrusted with the overall management of the e -seal project, including the authorisation o f vendors and e -sealing data management. 13.5 IPR Application: RMCC responsible for registration of intellectual property rights with Indian customs. These registered rights are protected by Indian Customs across all Customs stations. Based on set out paramete rs, RMS interdicts consignments that may be infringing the intellectual property rights of these registered right holders. In the year 2017, RMCC launched a new Web - based IPR Application (IPR::ICeR) https://ipr.icegate.gov.in for this registration. This Ap plication provides for linkage with other sites, and also has provision for raising queries and replying to queries. UTRN (Unique Temporary Registration Number) function as user -id for access for amendments/query reply/sending infringement message, provisi on for registration under international agreements/protocols. The other facilities under new application include facility to the Right Holder to upload 20 images and features of genuine & fake products, amendment or renewal of UPRN (Unique Permanent Regis tration Number), sending infringement messages and to have access to bond Transactions. Custom s Manual , 2023 43 13.6 Under Single Window initiative (SWIFT), import -related risks of PGAs, such as Central Drug Standard and Control Organisation (CDSCO), Food Safety and Standards Author ity of India (FSSAI), Plant Quarantine (PQ), Animal Quarantine (AQ), and Wildlife Crime and Control Bureau (WCCB), are being gradually managed in the RMS application by adopting an integrated risk management approach. A risk -based selection of Bills of Ent ry for four PGAs namely FSSAI, WCCB, PQ, and CDSCO has already been implemented.Chapter 16 - Import and Export through Courier - Para 6 - _7. Examination norms for goods imported or exported by courier_.txt 6.1 In case of export goods, the Authorised Courier files Courier Shipping Bills with the proper officer of Customs at the airport or LCS before departure of flight or other mode of transport, as the case may be. Different Forms have be en prescribed for export of documents and other goods. The Authorised Courier is required to present the export goods to the proper officer for inspection, examination and assessment. 6.2 For certain categories of export goods, a reg ular Shipping Bill, as prescribed in the Shipping Bill and Bill of Export (Form) Regulations, 1991 is required to be filed. Such Shipping Bills are processed at the Air Cargo Complex or the EOUs or STP or EHTP and thereafter with the permiss ion of Customs, the goods are handed over to a courier agency for onward dispatch. The goods to which this procedure applies are: (a) Goods originating from EOUs/STPs/EHTP, (b) Goods exported under DEEC, EPCG and Drawback schemes, and (c) Goods which require a lice nce for export under the Foreign Trade (Development and Regulation) Act,1992. 6.3 Under courier Regulations for electronic mode, the forms for filing Customs declarations for export goods are (a) Courier Shipping Bill -III (CSB -III) for documents i n Form G and (b) Courier Shipping Bill -lV (CSB -lV) for goods in Form H.Chapter 25 - Export Oriented Units - Para 14 - _16. Valuation of goods sold in DTA_.txt 14.1 The EOUs earlier were required to procure excisable goods from DTA without payment of Central Excise duty on strength of CT -3, which was issued by the Superintendent of Central Excise in charge of the EOU. Such goods were required to be brought directly from the manufacturer/ warehouse into the unit's premises under A.R.E. -3 procedure. To avoid separate permission every time, the EOUs were issued pre -authenticated CT -3 in booklet form and against such pre - authent icated CT -3. Now, supplies to EOUs by a registered person have been made to be treated as deemed export supplies under Section 147 of CGST Act for which Notification No. 48/2017 - Central Tax dated 18.10.2017 has been issued. The EOUs are allowed to procure capital goods, raw materials, consumables etc. on payment of GST by following the procedure as prescribed in Circular no 14/14/2017 -GST dated 06.11.2017. As per this procedure, recipient EOU has to give prior intimation of goods to be procured in a prescri bed form to registered supplier as well as jurisdictional GST officers of supplier as well as of EOU. The supplies will then be made under the tax invoice. After receipt of goods at EOU, tax invoice will be endorsed by EOU, a copy of which will be given to all to whom original intimation of procurement was given. Goods procured from DTA and found to be defective can be returned to the manufacturer as prescribed by Central Excise law/GST law. Custom s Manual , 2023 249 15. DTA sale: 15.1 The goods manufactured by EOU s are allowed to be sol d in Domestic Tariff Area (DTA) upon fulfilment of certain conditions in terms of Para 6.8(a) of the FTP read with Para 6.14 and Appendix 6G of the HBP. 15.2 The EOUs (other than gems & jewellery units) are allowed to sell goods (including rejects, scrap, waste, remnants and by -products) in DTA on payment of applicable central excise duty or applicable GST alongwith reversal of Basic Customs Duty on inputs used in finished goods (including by -products, rejects, waste and scraps arising in the course of product ion, manufacture, processing or packaging of such goods) if they are NFE positive. Gems and Jewellery units may sell up to 10% of FOB value of export of preceding year subject to fulfilment of positive NFE. 15.3 For a newly set up unit, Advance DTA sale is als o allowed on the basis of the projection of export in the first year. For pharmaceutical units, advance DTA sale is allowed on the basis of the projection of export in the first two years. The advance DTA sale is to be adjusted within two years from the da te of commencement of production by an EOU. However, in case of pharmaceutical units, this period for adjustments is three years. For this purpose, a separate bond is to be executed with the Assistant/ Deputy Commissioner to cover the difference of duty pa id on the advance DTA sale and the duty payable on such goods. 15.4 The DTA sale facility is not available for certain products namely, pepper & pepper products, marble and such other items as are notified from time to time. This facility is also not available to units engaged in the activities of packaging/ labelling/ segregation/ refrigeration/ compacting/ micronisation/ pulverization/ granulation/ conversion of monohydrate form of chemical to anhydrous form or vice versa. 15.5 Specified supplies of goods in DTA as provided in Para 6.09 of FTP and are counted for fulfilment of positive NFE, are also allowed on payment of applicable duties/taxes leviable on these goods.Chapter 14 - Refunds under Customs and IGST Act - Para 3 - _4. Processing of refund claim_.txt 3.1 In terms of Section 27 of the Customs Act, 1962 an application for refund is required to be filed within one year from the date of payment of duty and interest. Normally, the time limit of one year is computed from the date of paym ent of duty, however, in following situations, such time limit is computed differently:Chapter 14 - Refunds under Customs and IGST Act - Para 3 - _4. Processing of refund claim_.txt (a) In case of goods which are exempt from payment of duty by an ad -hoc exemption order issued under Section 25(2) of the Customs Act, 1962 the limitation of one year i s to be computed from the date of issue of such order; (b) Where duty becomes refundable as a consequence of judgment, decree, order or direction of the appellate authority, Appellate Tribunal or any court, the limitation of one year is to be computed from the date of such judgment, decree, order or direction.Chapter 14 - Refunds under Customs and IGST Act - Para 3 - _4. Processing of refund claim_.txt (c) Where any duty is paid provisionally under Section 18 of the Customs Act, 1962 the limitation of one year is to be computed from the date of adjustment of duty after the final assessment thereof or in case of re -assessment, from the date of such re -assess ment; andChapter 14 - Refunds under Customs and IGST Act - Para 3 - _4. Processing of refund claim_.txt (d) The date of payment of any duty and interest in relation to a person, other than the importer shall be the date of purchase of goods by such person 3.2 The limitation of one year for claiming refund does not apply where any duty and interest has been paid under protest.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 6 - _9. Rejection of application_.txt Each application will be acknowledged (wherever applicable, shall be done digitally) and recorded in an AEO Programme database. 8.1 Return of application: 8.1.1 If application is incomplete or deficient, the applicant will be suitably informed within 30 days of the receipt. 8.1.2 AEO Programme Manager will not process the following applications until the deficiencies, as indicated, are rectified: (a) Which is incomplete - This may be resubmitted with the complete information. (b) Where the application has not been made by a legal person - This can only be resubmitted by the concerned legal entity. (c) Where no responsible person is nominated - This can only be resubmitted when the applicant nominates a responsible person who will be the point of contact for the AEO Programme. (d) Where the app licant is subject to bankruptcy proceedings at the time the application is made: This may be resubmitted when the applicant becomes solvent. (e) Where a previously granted AEO status has been revoked -This may not be resubmitted until the period as prescribe d in paragraph 5.7.3 of the said Circular 33/2016 - Customs has elapsed after the date of revocation. Para 5.7.3 states that, “In case the AEO status is revoked, the AEO -T1 and AEO -T2 status holder will not be entitled to reapply for the AEO certificate for a period of one year from the date of revocation.”Chapter 22 - Duty Drawback - Para 3 - _4. Supplementary claim of Duty Drawback_.txt 3.1 AIR or the Brand Rate may be claimed on the shipping bill at the time of export and requisite particulars filled in the prescribed format of Shipping Bill/Bill of Export. In case of exports under electronic Shipping Bill, the Shipping Bill itself is treated as the claim for Drawback. In case of manual export, triplicate copy of the Shipping Bill is treated as claim for Drawback. The claim is complete only when accompanied by prescribed documents described in the Drawback Ru les 2017. If the requisite documents are not furnished or there is any deficiency, the claim may be returned for furnishing requisite information/documents. The export shipment, however, will not be stopped for this reason. [Refer Rule14 of Drawback Rules, 2017] Chapter 22 - Duty Drawback - Para 3 - _4. Supplementary claim of Duty Drawback_.txt 3.2 Duty Drawback on goods exported by post is also allowed on following the procedure prescribed under Rule 12of the Drawback Rules, 2017.Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt 1.1 Special Economic Zone (SEZ) scheme was announced in April, 2000 with a view to provide an internationally competitive environment for exports. The objectives of Special Economic Zones include making available goods and services free of taxes and duties supported by integrated infrastructure for export production, expeditious and single window approval mechanism and a package of incentives to attract foreign and domestic investments for promoting export -led growth.Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt 1.2 Earlier, the policy relating to th e Special Economic Zones was contained in the Foreign Trade Policy and incentives and other facilities offered to the Special Economic Zone developer/co developer and units were implemented through various notifications and circulars issued by the concerne d Ministries/Department. However, in order to give a long term and stable policy framework with minimum regulatory regime and to provide expeditious and single window clearance mechanism, a Central Act for Special Economic Zones was found to be necessary. Accordingly, the SEZ Act, 2005 was enacted, which was given effect to from 10 -2-2006. Thus, activities of SEZs and its units are governed by the provisions of the SEZ Act, 2005 and the rules issued there under viz. SEZ Rules, 2006. SEZ Scheme is administer ed by the Department of Commerce under Ministry of Commerce &Industry. Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt 1.3 The Central Government, while notifying any area as a Special Economic Zone or an additional area to be included in the Special Economic Zone and discharging its functions under this Act, is to be guided by the following criteria, namely: (a) Generation of additional economic activity; (b) Promotion of exports of goods and services; (c) Promotion of investment from domestic and foreign sources; (d) Creation of employment opportunities; (e) Development of infrastructure facilities. (f) Maintenance of sovereignty and integrity of India, the security of the State and friendly relations with foreig n States. 1.4 SEZs may be set up for manufacturing of goods or rendering services or both and may be multi - product, sector specific, or Free Trade and Warehousing Zone. In terms of Section 53 of the SEZ Act, SEZs are deemed to be a territory outside the Custo ms territory of India for the purpose of undertaking the authorized operations and goods/ services entering it (from DTA) are treated as exports. 1.5 19 SEZs were established / notified before the enactment of the SEZ Act, 2005. Of which, seven Special Econom ic Zones Chapter 24 Custom Manual, 2018 175 SEZs were established by Central Government and rest by State Governments and private sector, which are as follows: Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt (a) Central Government SEZs: Kandla SEZ (Gujarat), SEEPZ -SEZ (Maharashtra), Noida SEZ (U.P.), M adras SEZ (Tamil Nadu), Cochin SEZ (Kerala), Falta SEZ (West Bengal), Visakhapatnam (AP).Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt (b) State Government &Private Sector SEZs: Surat SEZ (Gujarat), Jaipur SEZ (Rajasthan), Indore SEZ (Madhya Pradesh), Jodhpur SEZ(Rajasthan), Moradabad SEZ, Manikanchan SEZ (West Bengal), Mahindra City (Chennai Tamil Nadu), Mahindra City (Chennai, Tamil Nadu), Mahindra City (Chennai, Tamil Nadu), Salt Lake Electronic City (Kolkata), Surat Apparel SEZ, Nokia SEZ (Chennai).Chapter 24 - Special Economic Zones - Para 2 - _3. Unit Approval Committee_.txt Custom s Manual , 2023 232 2. Board of Approvals 2.1 As per Section 8 of the SEZ Act, the Board of Approval (BOA) is to be chaired by an officer not below the rank of Additional Secretary in the Department of Commerce and includes Member (Customs), CBEC as its member. Presently, the BOA meetings are chaired by Commerce Secretary. The BOA approves proposals for establishing SEZs and providing infrastructure facilities. Its functions include approving authorized operations of Developer/ Co -developer.Chapter 9 - Warehousing - Para 3 - _3. Appointment of Public Warehouses_.txt 2.1 The facility of warehousing of the imported goods in Custom B onded Warehouses, without payment of Customs duty is permitted in terms of Chapter IX of the Customs Act, 1962.Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.1 Advance Authorisations (AA) are issued to allow duty free import of inputs that are physically incorporated in the export product (after making normal allowance for wastage) as well as certain items like fuel, oil, catalysts which are consumed in the cours e of their use to obtain the export product. The raw materials/inputs are allowed in terms of Standard Input -Output Norms (SION) or self-declared norms of exporter. The AA are issued on pre -export or post export basis in accordance with the FTP and procedu res in force on the date of issue. Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.2 AA are issued for physical exports as well as deemed exports. The holder is required to fulfil export obligation (EO) by exporting specified quantity/value of resultant product. The AA and the materials imported are n ot transferable even after completion of EO.Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.3 AA usually have a minimum of 15% value addition (except for Gems and Jewellery Sector) as prescribed under para 4.09 of FTP. The value addition for gems and jewellery and for specified goods is less than 15% as prescribed in Para 4.61 of Handbook of Procedures. In case of Tea, the minimum value addition is 50%. As per Appendix 11 in HBP 2009 -14 (Appendix 4C in HBP 2015 -20), higher value addition is prescribed for export for which payment are not received in freely convertible currency. Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.4 Normally, All Industry Rate (AIR) of Duty Drawback is not admissible with AA. However, a new scheme called Special Advance Authorisation for export of articles of apparels and clothing accessories of Chapters 61 & 62 of ITC (HS) is introduced w.e.f. 01.09.2016, wherein exporters are eligible for claiming AIR of Duty Drawback for non -fabric inputs on the exports and the value of any other input (non -fabric inputs) on which drawback is claimed or intended to be claimed shall be more or equal to 22% value of export realized. Further, Brand Rate of Duty Drawback may be claimed in respect of duty -paid inputs (not specified in the norms) which are used in the export Custom s Manual , 2023 223 product provided such duty paid inputs have been endorsed by RA for drawback payment on the AA. This specification ensures value addition norms. [Refer Circular No. 37/2016 dated 13.08.2016 & DGFT Not. No. 21/2015 -20 dated. 11.08.2016] Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.5 AA are also issued on the basis of annual requirements of exporter, which enab les planning for manufacturing / exports on a longer term basis. However, self -declared norms are not permitted under annual requirement under FTP 2015 -20. Advance Authorisation for Annual Requirement is also not available in respect of SION where any item of input appears in Appendix 4 -J of FTP 2015 -20. [Refer Notifications Nos. 20/2015 -Customs & 21/2015 -Customs both dated 01.04.2015]Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.6 Certain items that are otherwise prohibited for export may be exported under AA scheme, with conditions stricter than otherwise imposed including the export being allowed only from specified EDI enabled ports, subject to pre -import condition under notified SION/prior fixation of norms by Norms Committee, export obligation period being 90 days from import clearance without extensions and import being subject to non -transfer, including for job work and actual user condition, and the inapplicability of provisi ons for regularisation of default, etc. [Refer Notification Nos. 1/2014 -Cus., dated 17 -1-2014 and No. 22/2015 -Cus.,dated 1 -42015 and Circular No.4/2014 -Cus., dated 10 -2-2014] Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.7 AA are issued either to a manufacturer exporter or merchant exporter tied to supporting manufacturer(s) or to sub -contractors in respect of supplies of goods to specified projects provided the name of such sub -contractor appears in the main contract.Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.8 The AA holders are required to file a bond with 100% Bank Guarantee for the duty difference with the Customs at the time of importing duty free inputs. Certain categories of exporters are conditionally exempt from filing Bank Guarantee in terms of CBIC Circular No. 58/2004 -Cus dated 21-10-2004 as amended last by Circular No. 15/2 014-Cus dated 18. 12.2014. In case AA holder exports first by using imported inputs/indigenously procured inputs, he can seek waiver of Bond condition from DGFT in terms of Para 4.47 of HBP 2015 -20. In cases where the AA/DFIA/EPCG authorisation holder is a registered member of an Export Promotion Council, he shall produce a certificate of export performance or payment of duty/GST to claim exemption from furnishing Bank Guarantee from the concerned Export Promotion Council. Those who are not registered with Export Promotion Council, may produce such certificate by a practising Chartered Accountant who is registered with the GST Department (Centre/State/UT) for payment of GST. [Refer Circular No.31/2019 -Customs dated 13.09.2019 ] Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.9 Validity of an AA for making imports is 12 months but there is provision for RA to consider request of original authorization holder and grant one revalidation for six months from expiry date as prescribed in Para 4.41 of Handbook of Procedure, 2015 -20. For fulfilment of EO, no rmally a period of 18 months from the date of issue is specified, with certain exceptions of shorter or longer periods as prescribed in Para 4.42 of Handbook of Procedure 2015 -20.Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.10 Under the FTP 2015 -20, the exporters of gems and jewellery can import/pro cure duty free inputs for manufacture of export product under various schemes viz. (i) Advance Procurement /Replenishment of Precious Metals from Nominated Agencies; (ii) Replenishment Authorization for Gems; (iii) Replenishment Authorization for Consumabl es and (iv) Advance Authorization for precious Metals. Import of gold for jewellery sector under Advance Authorization is on pre -import basis with actual user condition. [Refer Para 4.31 to Para 4.53 of FTP 2015 -20] Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.11 Keeping in view nuances of individual variants of Advance Authorization, individual notifications issued by Revenue have certain variations in conditions, inter alia, related to prevention of dual or unintended benefits. Custom s Manual , 2023 224 [Refer Notification Nos. 96 an d 99/2009 -Cus., both dated 11 -9-2009 and No.112/2009Cus., dated 29 -9-2009 and Nos.18, 20 and 21/2015 -Cus., all dated 1 -4-2015]Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt 3.12 After introduction of GST, imports are liable to levy of IGST and Compensation Cess. However w.e.f. 13.10.2017, imports under AA are exempted from IGST and Compensation Cess. Such exemption is available only for physical exports and is subject to pre -import condition. [Refer Notification No.18/2015 -Cus dated 1 -4-2015 as amended by Notification No. 79/2017 -Cus. Dated 13.10.2017 & DGFT Notification No. 33/2015 -20 dated 13.10.2017 ]Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt [Refer Notification No.18/2015 -Cus dated 1 -4-2015 as amended by Notification No. 79/2017 -Cus. Dated 13.10.2017 & DGFT Notification No. 33/2015 -20 dated 13.10.2017 ] 3.13 Domestic supplies to holder of AA are treated as deemed export under Section 147 of CGST Act, 2017. Supplier or recipient of such supplies is eligible for refund of GST paid on such suppli es.Chapter 23 - Export Promotion Schemes - Para 4 - _4. Duty Free Import Authorisation _DFIA__.txt [Refer Notification No. 47/2017 -Central Tax dated 18 -10-2017 & Notification No. 48/2017 -Central Tax dated 18 -10-2017]Chapter 31 - Appeal_ Review and Settlement of Cases - Para 8 - _12. Customs Authority for advance Rulings_.txt 11.1 Chapter XIV -A of Customs Act, 1962 provides an alternative channel for resolution of dispute for assessees without prolonged litigation in adjudication/appeals/revisions etc. by constituting “Settlement Commission” under section 32 of the Central Excise Ac t 1944 (1 of 1944). Presently, four Benches of the Settlement Commission function at Delhi, Mumbai, Chennai and Kolkata. Provisions relating to Settlement Commission are contained in Sections 127A to 127N of the Customs Act, 1962 In terms of Section 127B o f the Customs Act, 1962, any importer, exporter or any other person, may file an application before the Settlement Commission to have the case settled, before adjudication of case. The application needs to be in such manner as may be specified by rules, an d containing a full and true disclosure of his duty liability which has not been disclosed before the proper officer, the manner in which such liability has been incurred, the additional amount of customs duty accepted to be payable by him or such other pa rticulars like admission of short levy on account of misclassification, undervaluation or inapplicability of exemption notification. It is also specified that no application can be made unless the appellant has filed a Bill of Entry, or a Shipping Bill, or a bill of export, or made a baggage declaration, or a label or declaration imported or exported through post or courier and in relation to such document or documents, a Show Cause Notice has been issued to him by the Proper Officer. Provided the additiona l amount of duty accepted by the applicant in his application exceeds Rs.3 lakhs. Provided further the applicant has paid the additional amount of customs duty accepted by him along with interest due under section 28AA. Provided further that no application shall be entertained by the Settlement Commission in cases which are pending in the Appellate Tribunal or in any Court. Similarly, the matters relating to interpretation of classification of the goods under the Customs Tariff Act, 1975, cannot be applied before the Commission. Also no application shall be made in relation to goods to which Section 123 of the Act applies or to goods in relation to which any offence under the Narcotics Drugs and Psychotropic Substances Act, 1985 has been committed. 11.2 The application made under sub -section (1) for settlement of cases shall be accompanied by fees specified by rules and an application once made under sub -section (1) shall not be allowed to be withdrawn by the applicant. 11.3 Sub-section (5) of section 127B pr escribes that any person other than an applicant referred to in sub-section (1), may also make an application to the Settlement Commission in respect of a show cause notice issued to him in a case relating to the applicant which has been settled or is pend ing before the Settlement Commission and such notice is pending before an adjudicating authority. Custom s Manual , 2023 337 [Inserted by Finance Act, 2017 (7 of 2017), dt. 31 -3-2017.] 11.4 The procedure prescribed for the Settlement Commissions essentially requires examination of t he application for its acceptability, payment of additional duty admitted by the applicant, calling and examination of records from jurisdictional the Commissioner of Customs or Principal Additional Director General of Revenue Intelligence or Additional Di rector General of Revenue Intelligence, getting further enquiries/investigations caused from Commissioner of Customs or Commissioner (Investigation) attached to Settlement Commission, giving opportunity for detailed submission to the applicant and passing order by the Commission. 1[The settlement Commission may at any time within three months from the date of passing of the order under sub -section (5), may amend such order to rectify any error apparent on the face of record, either suo mo tu or when such err or is brought to its notice by the jurisdictional Principal Commissioner of Customs or Commissioner of Customs of Customs or the applicant, PROVIDED that no amendment which has the effect of enhancing the liability of the applicant shall be made without gi ven notice for such intention to the applicant and the jurisdictional Principal Commissioner of Customs or Commissioner of Customs of Customs and given them a reasonable opportunity of being heard. [Inserted by Finance Act, 2017 (7 of 2017), dt. 31 -3-2017 .] 11.5 The amount of settlement ordered by the Settlement Commission, shall not be less than the duty liability admitted by the applicant under section 127B while filing for settlement application. Where any duty, interest, fine and penalty payable in purs uance of an order under, is not paid by the applicant within thirty days of receipt of the order of Settlement Commission, such unpaid amount along with interest shall be recoverable in accordance with the provision of Section 142 of the Customs Act, 1962. 11.6 Section 127D of the Customs Act, 1962 prescribes that, where, during the pendency of any proceedings before it, the Settlement Commission is of the opinion that for the purpose of protecting the interests of the revenue it is necessary so to do, it may, by order, attach provisionally any property belonging to the applicant in such manner as prescribed by the rules. 11.7 The Settlement Commission have all the powers which are vested in an officer of the Customs under the Act or the rules made thereunder. Also , where, an application made has been allowed to be proceeded with under section 127C, the Settlement Commission shall, until an order is passed have, exclusive jurisdiction to exercise the powers and perform the functions of any officer of Customs or Cent ral Excise Officer under the said Acts. 11.8 Any proceedings before the Settlement Commission shall be deemed to be a judicial proceeding and every order passed by the Settlement Commission under Section 127J of the Customs Act, 1962 is conclusive in respect o f the matters stated therein and no matter covered by such order, save as otherwise provided in chapter XIV -A, be reopened in any proceeding under the Customs Act, 1962 or under any other law for the time being in force. The Settlement Commission can consi der immunity from prosecution proceedings if the applicant cooperates with the Commission in the proceedings before it and makes full and true disclosure of his duty liability. Even grant of immunity, whole or part, from imposition of penalty, fine and int erest may also be considered. [Refer Circulars No. 935/25/2010 -CX, dated 21 -9-2010, No. 27/27/94 -CX, dated 2 -31994, No.156/67/95 -CX, dated 17 -11-1995, No.515/11/2000 -CX, dated 18 -2-2000 and No.578/15/2001 - CX, dated 20 -6-2001 and Instructions F.No. 390/Mi sc./163/2010 -JC, dated 20 -10-2010 and F.No.390/170/92 -JC, dated 13 -1-1993]Chapter 9 - Warehousing - Para 11 - _12. Waiver of interest_.txt 11.1 As per Section 61(2) of the Customs Act, 1962,in the event where any warehoused goods specified in clause (c) of sub -section (1) of Section 61 of Customs Act 1962 remain in a warehouse beyond a period of ninety days from the date on which the proper office r has made an order under sub-section (1) of section 60, interest shall be payable at such rate as may be fixed by the Central Government under section 47, on the amount of duty payable at the time of clearance of the goods, for the period from the expiry of the said ninety days till the date of payment of duty on the warehoused goods.Chapter 23 - Export Promotion Schemes - Para 7 - _7. General provisions relating to Export Promotion Schemes_.txt 6.1 Post Export EPCG Duty Credit Scrip is available to exporters who intend to import capital goods on full payment of applicable duties in cash and choose to opt for this scheme. Basic Customs duty paid on Capital Goods shall be remitted in the form of freely transferable duty credit scrip(s), similar to those issued under Chapter 3 of FTP. Upon initial application by an exporter, RA shall issue a post export EPCG authorisation specifying “Not for impo rts” on the body of the authorisat ion and specify ave rage EO if any. Specific EO shall be 85% of the applicable specific EO as mentioned in the authorisation. EO period shall commence from the authorisation issue date. Installation and use of the imported capital goods and other conditions including non -disposal of the capital goods till the date of last export shall be applicable to this authorisation. Further, all provisions of the erstwhile EPCG Scheme shall apply insofar as these are not inconsistent with this scheme. Chapter 23 - Export Promotion Schemes - Para 7 - _7. General provisions relating to Export Promotion Schemes_.txt 6.2 Upon completion of the specific a s well as average EO mentioned in the authorisation, RA shall issue a freely transferable duty credit scrip equivalent to the proportionate EO fulfilled based on Basic Customs duty paid. The said scrip shall be produced before the proper officer of Customs at the time of import for debit of applicable duties leviable on the imported goods. The validity of the scrip shall be 18 months from the date of issue and the said scrip has to be valid at the date of import for debits. [Refer notification No.17/2015 -Customs dated 1 -4-2015]Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 1 - _2. Legal provisions governing restrictions_prohibitions_.txt Import / Export Restrictions and ProhibitionsChapter 8 - Import _ Export Restrictions and Prohibitions - Para 1 - _2. Legal provisions governing restrictions_prohibitions_.txt 1. Introduction 1.1 Deliberate evasion of duty or violation of prohibition/restriction imposed upon import of export of specified goods invites penal action under the Customs Act, 1962 or any of the allied legislations that are enforced by the Customs in terms of the said Act . Thus, importers and exporters and other connected with international trade require to be well conversant with the provisions of Customs Act, 1962, the Foreign Trade Policy, as well as other relevant allied Acts and make sure that before any imports are e ffected or export planned, they are aware of any prohibition/restrictions and requirements subject to which alone goods can be imported/exported.Chapter 9 - Warehousing - Para 1 - _1. Introduction_.txt WarehousingChapter 5 - Classification_Assessment of Projects Imports_ - Para 3 - _3. Registration of contracts_.txt 2.1 ‘Project Imports’ is an Indian innovation to facilitate setting up of and expansion of industrial projects. Normally, imported goods are classified separately under different tariff headings and assessed to applicable Customs duty, but as a variety of goods are imported for setting up an industrial project their separate classification and valuation for assessment to duty becomes cumbersome. Further, the suppliers of a contracted project, do not value each and every it em or parts of machinery which are supplied in stages. Hence, ascertaining values for different items delay assessment leading to demurrage and time and cost overruns for the project. Therefore, to facilitate smooth and quick assessment by a simplified pro cess of classification and valuation, the goods imported under Project Import Scheme are placed under a single Tariff Heading 9801 in the Customs Tariff Act, 1975. The Central Government has formulated the Project Import Regulations, 1986 prescribing the p rocedure for effecting imports under this scheme. 2.2 The Project Import Scheme seeks to achieve the objective of simplifying the assessment in respect of import of capital goods and related items required for setting up of a project by classifying all goods under heading 9801 of the Customs Tariff Act, 1975 and prescribing a uniform Customs duty rate for them even though other headings may cover these goods more specifically. 2.3 The different projects to which heading 9801 applies are; irrigation project, pow er project, mining project, oil/mineral exploration projects, etc. Such an assessment is also available for an industrial plants used in the process of manufacture of a commodity. The Central Government can also notify projects in public interest keeping i n view the economic development of the country to which this facility will apply. Thus, a number of notifications have been issued notifying a large number of projects for assessment under Tariff Heading 9801. However, this benefit is not available to hotels, hospitals, photographic studios, photographic film processing laboratories, photocopying studios, laundries, garages and workshops. This benefit is also not available to a single or composite machine. 2.4 Goods that can be imported under Project Import Scheme are machinery, prime movers, instruments, apparatus, appliances, control gear, transmission equipment, auxiliary equipment, equipment required for research and development purposes, equipment for testi ng and quality control, components, raw materials for the manufacture of these items, etc. In addition, spare parts, consumables up to 10% of the assessable value of goods can also be imported under Project Import. 2.5 The purposes for which such goods can b e imported under the Project Import Scheme are for “initial setting up” or for “substantial expansion” of a unit of the project. The “unit” is any self - contained portion of the project having an independent function in the project. A project would fall under the category of “substantial expansion” if the installed capacity of the unit is increased by not less than 25%, as per the Project Import Regulations, 1986. 2.6 The scope of the items eligible for import under the Project Import Regulations 1986, shall c over construction equipment as auxiliary equipment; if essentially required for initial setting up or substantial expansion of registered projects. The construction equipment may be permitted to be Custom s Manual , 2023 58 transferred to other registered project under CTH 9801, af ter completion of its intended use, on recommendations of sponsoring authority. The “Plant Site Verification Certificate” required to be submitted for finalization of project as per Circular No. 14/2006 -Cus., dated 17 -4-2006 shall incorporate the details of construction equipment imported and used for the project, to ensure proper utilization of goods imported. [Refer Circular No. 49/2011 -Cus. dated 4 -11-2011]Chapter 24 - Special Economic Zones - Para 10 - _11. Sub-contracting for DTA unit for export_.txt 10.1 As per rule 41 of the SEZ Rules, a unit may sub -contract a part of its production or any production process, to a unit in the Domestic Tariff Area or in a Special Economic Zone or Export Oriented Unit or a unit in Electronic Hardware Technology Park unit o r Software Technology Park unit or Bio-technology Park unit with prior permission of the Specified Officer to be given on an annual basis. No permission is necessary if subcontracting is done through units in same SEZ but both the supplying and receiving u nits should maintain proper account of goods involved in the sub - contracting. A Developer/co -developer on their behalf their contractor, may also temporarily remove the goods, procured or imported duty free by them for their authorized operations, to a place in the Domestic Tariff Area or a unit in the same or another Special Economic Zone or Export Oriented Unit or a unit in Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio -technology Park Unit, for sub -contracting a process, with prior permission of and subject to such conditions as may be prescribed by the Approval Committee.Chapter 1 - Overview of Customs Functions - Para 20 - _13. Import_Export by post_courier_.txt 12.1 All incoming international passengers after immigration clea rance have to pass through Customs who ensure their facilitation and speedy clearance. However, at time unscrupulous passengers may try to smuggle goods into the country which are sensitive and otherwise prohibited/restricted or evade duties by non -declara tion/mis -declaration to Customs. Similarly, the Customs have to ensure that these passengers do not smuggle out foreign currency, antiques or other wildlife and prohibited items or narcotics drugs or psychotropic substances. The Customs have also to ensure enforcement of various other allied laws before any goods carried by the passengers on person, in hand bag or accompanied baggage enter into the country or get out of the country.Chapter 24 - Special Economic Zones - Para 7 - _8. Import and procurement_.txt 7.1 SEZ units shall achieve positive Net Foreign Exchange Earnings (NFE), which is calculated cumulatively for a period of 5 year s from the commencement of production, subject to conditions prescribed in terms of Rule 53 of the SEZ Rules. Nothing contained in rule 53 shall apply -Chapter 24 - Special Economic Zones - Para 7 - _8. Import and procurement_.txt a) to a unit in an International Financial Service Centre set up as Alternate Investment Fund or Mutual Fund to the extent of any inflow of investible funds from investors, any investment made from such investible funds and returns on them inclusive of princ ipal return and any return paid to investors from such investments including the original investment.Chapter 24 - Special Economic Zones - Para 7 - _8. Import and procurement_.txt b) to a unit in an International Financial Service Centre set up as an International Financial Service Centre Insurance office to the extent of the portion of premium income over and above the amount retained for management expenses within the maximum rate s tipulated for expenses of management by the Insurance Regulatory and Development Authority under the Insurance Regulatory and Development Authority of India{Registration and operations of International Financial Service Centre Insurance Offices(IIO)} Guid elines, 2017, Investment made from the said portion of premium income and returns on them, inclusive of principal return and any amount paid towards insurance or reinsurance claimsChapter 12 - Merchant Overtime Fee - Para 1 - _1. Introduction_.txt Merchant Overtime FeeChapter 33 - Audit - Para 2 - _2. Customs Audit Regulations_ 2018_.txt 1.1 Central Board of Indirect Taxes and Customs (CBIC), In exercise of the powers conferred by clause (k) of section 157, read with section 99A and clause (ii) of subsection (2) of section 158, of the Customs Act, 1962 (52 of 1962) and in supersession of the O n-site Post Clearance Audit at the Premises of Importers and Exporters Regulation, 2011,has notified the Customs Audit Regulations, 2018, vide Notification No. 45/2018 -Customs (N.T.) dated 24th May 2018. [Notification No. 45/2018 -Customs (N.T.) dt. 24th M ay 2018.] 1.2 A new Chapter XII A with heading ‘AUDIT’ was introduced in Customs Act, 1962 after Section 99. A new Section 99A (under Chapter XII A) has been introduced to provide a statutory framework for the procedure for conducting post clearance audit. Section 99A: the proper officer may carry out the audit of assessment of imported goods or export goods or of an auditee under this Act either in his office or in the premises of the auditee in such manner as may be prescribed. Explanation of said Section 99A defines “auditee” as under: Chapter 33 - Audit - Para 2 - _2. Customs Audit Regulations_ 2018_.txt Explanation – For the purposes of this section, “auditee” means a person who is subject to an audit under this section and includes an importer or exporter or custodian approved under section 45 or licensee of a warehouse and any other person concerned directly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing of imported goods or export goods or dutiable goods. It means, scope of auditee has been enlarged significantly by aforesaid definition.Chapter 33 - Audit - Para 2 - _2. Customs Audit Regulations_ 2018_.txt [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dt. 29 -3-2018.] 1.3 A new clause (k) has been inserted in section 157 of the Customs Act [vide Finance Act, 2018 (Act No. 13 of 2018)] to enable the Board to frame regulations in accordance with the new section 99Aof the said Act. Clause (k) of section 157 reads as: (k) the manner of conducting audit; [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dt. 29 -3-2018.] 1.4 Customs Audit Regulations, 2018 has been issued in terms of power conferred by Clause (k) of section 157and the same is in accordance with global best practices, which is aimed at creating an environment of increased compliance while allowing the Department the flexibility to increase the facilitation for importers and exporters. Customs Audit Regulations, 2018 mark a fundamental shift in the functioning of the Indian Customs since the legal compliance and correct assessment of Customs duties will be verified by the Customs at the premis es of importers and exporters. The earlier On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations 2011’ (OSPCA regulation) was applicable in relation to imported / export goods that were cleared after the enactment of the Finan ce Bill, 2011 i.e. 08.04.2011. The said OSPCA regulation, empowered the proper officer for verification of correctness of assessment of duty on imported or export goods at the premise of importer or exporter and also prescribed the manner of conducting aud it. 1.5 As per Customs Audit Regulations, 2018, "audit" includes examination or verification of declaration, record, entry, document, import or export licence, authorisation, scrip, certificate, permission etc., books of account, test or analysis reports, and any other document relating to imported goods or export goods or dutiable goods, and may include inspection of sample and goods, if such sample or goods are available and where necessary, drawl of samples. Further, for the purpose of the section 99A, “auditee” means a person who is subject to an audit under the section an d includes an importer or exporter or custodian approved under section 45 or licensee of a warehouse and any other person concerned directly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing of imported goods or export goods or dutiable goods. Further, "premises" includes Custom s Manual , 2023 352 the registered office, branch office, warehouse, factory, or any other premises at which, imported goods or export good s or dutiable goods or books of account or records of transaction or other related documents, in relation to the said goods are ordinarily kept, for any purpose by an auditee.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt 3.1 The Board has laid down a comprehensive procedure for disposal of unclaimed/ uncleared goods. The procedure for disposal of cargo which are unloaded at a Customs Station after being brought from outside India on or after 01.04.2018 and which fall in the category of ‘unclaimed/ un cleared’ in terms of section 48 of the Customs Act, 1962 is as follows: -Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (i) The concerned custodian of the Customs Station shall prepare a list of cargo lying unclaimed/ un -cleared in the bonded area of the Customs Station for more than 30 days from the date of arrival of such cargo in the Customs Station. This list shall be sent to the jurisdictional Commissioner of Customs to intimate as to whether listed goods/cargo can be taken up for disposal through public auction. The list will contain the following details: (a) Bill of Lading No. and date (b) Container number (c) Description of g oods (d) Weight (e) Name of the consignor (exporter) and consignee (importer). Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt These details will be furnished as per the information available from the IGM message of ICEGATE. (ii) The custodian shall simultaneously update the list with importer’s name and address. In those cases, where the address of the importer is not mentioned in the IGM message from Custom s Manual , 2023 200 ICEGATE, a notice shall be sent to the respective Shipping Line requesting them to give address of the importer/consignee within one week of receipt of the notice.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt The Shipping Line will be obliged to respond with the relevant details within 7 days of receipt of letter from the custodian. The Shipping line will also be requested by the custodian to contact the importer and ask him to clear the cargo from the concerne d Customs Station.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (iii) Jurisdictional Commissioner of each customs station shall issue instructions to the officers and staff posted at the station to ensure that details of all goods/shipments which are put on hold for investigation or otherwise by DRI/Prev entive/SIIB or any other agency are furnished to the Disposal branch of the customs station and the concerned custodian immediately, under proper receipt and acknowledgement. This will ensure that the Disposal branch and custodian are at all times aware of the goods/shipments/contain ers for which ‘No Objection Certificate’ from the concerned agency would be required before initiating disposal process. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (iv) From the said list, Customs will segregate shipments which are disputed/stayed shipments required to be retained for investigation/adjudication/court procedure etc. Customs shall also segregate shipments containing motor vehicles or other goods requiring Licence/ Permission/ Certification from DGFT or any other Department. Customs will furnish to the custod ian within 10 days of the receipt of the said list, the details of shipments not to be included in the auction process. Customs shall also choose 10% shipments from the list of shipments segregated for inclusion for the auction process for which detailed i nventory shall be made in their presence for sample check. This will be conveyed to the concerned custodian along with the list of shipments/containers which are required to be retained. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (v) (a) Based on the intimation received from Customs, the concerned c ustodian will issue a notice to importer under Section 48 of the Customs Act 1962 advising him to clear the goods within 10 days from the date of issue of the notice failing which the goods will be placed in public auction. Notice will be sent to the impor ter on the address as given in IGM message available with the custodians, or the address ascertained from the shipping lines in terms of the para 3 (ii) above.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (b) A copy of the notice issued to the importer under section 48 of the Customs Act, 1962 shall also be affixed on the notice board of the Customs Station.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (vi) The concerned custodian, in the next 20 days shall prepare a detailed inventory of the shipments which are not required to be retained by Customs for any purpose. In doing so, they will as sociate the Customs in 10% of the consignments for which Customs has already intimated that inventory has to be drawn in their presence for sample check.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (vii) Within 7 days of drawing up of inventory, the concerned custodian shall approach the jurisdictiona l Customs authorities along with the said inventory seeking No Objection Certificate (NOC) in respect of all containers which are to be taken up for auction through the e -auction/tender. The inventory should have a detailed description of the items, to enable Customs to easily identify the regulatory requirements in respect of the consignments mentioned in the inventory and it shall clearly indicate variation in description of goods with respect to description of goods mentioned in the list already forwarde d as per para 3 (i), above. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (viii) Customs shall examine the list and within 15 days of receipt of such request, intimate to the custodian, details of the listed shipments which can straightway be taken up for auction as they do not require any regulatory cle arances (NOC from FSSAI, Drug Controller, BIS etc.), or do not need any chemical analysis to identify the contents and fitness for consumption/usage. The consignments for which such unconditional NOCs are issued by Customs, shall be taken up for auction by e-auction through MSTC to ensure maximum outreach and participation. In order to ensure quick and regular turnover, the concerned custodian shall attempt to hold at least one auction each month. In case the list is incomplete Custom s Manual , 2023 201 and does not have the complet e details for Customs to clearly pinpoint the regulatory requirements, Customs shall indicate the deficiencies in the list, within this period of 15 days. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (ix) In case regulatory clearances from agencies other than Customs are required such as NOC from FSSA I, Drug Controller, BIS etc., or samples of the consignment are required to be chemically analysed to identify the contents and fitness for consumption/ usage, Customs shall identify such requirement and intimate to the concerned custodian within 15 days o f the receipt of complete list. The concerned custodian will then approach the jurisdictional Customs officer for assistance in obtaining the said regulatory clearance. If in this process, chemical analysis is required, Customs shall draw the samples and f orward the same to the respective agency for testing. The required testing fees or such other charges required to be paid to the concerned agency, shall be paid directly by the concerned custodian to the said agency. The concerned agency will be required to submit the test reports within 15 days of receipt of the samples. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (x) NOC for such consignments shall be issued by Customs only after receipt of the required clearance/result of chemical analysis from the concerned agency, without which the concerned custodian shall not put the said consignment for auction.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (xi) In case the result of chemical analysis, or report from FSSAI, Drug Controller, Plant Quarantine etc. indicate that the sample is not fit for consumption/usa ge, Customs shall inform the concerned custodian about the need for destruction of the same and the concerned custodian shall arrange to destroy the same at their expense, after obtaining the requisite environmental and other clearances as per law. Date of the proposed destruction shall be intimated to Customs at least 15 days in advance, to enable the representative of the Customs to witness the same, should the need for the same be felt. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (xii) The value of the shipment/lot included in the auction list shall be fixed in next 7 days by a panel of Govt. approved valuers appointed by the concerned custodian which shall include an expert on the product line without involvement of the local Customs au thorities. The values assessed by the approved valuers appointed by the custodians shall form the “reserve price”.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (xiii) The concerned custodian shall fix a date immediately after assessment of value of such shipment/lot, for holding the auction/tender and co mmunicate such date to the jurisdictional Commissioner of Customs and the Assistant/Deputy Commissioner, Disposal branch of the Customs Station. The Assistant/ Deputy Commissioner shall nominate, if necessary, an officer not below the rank of Superintenden t/Appraiser to witness the auction/tender. Customs shall not withdraw any consignment at the last moment from the auction/tender except with the written approval of the jurisdictional Commissioner of Customs. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (xiv) The shipment/ lot in respect of which NOC h as been given by Customs, shall be taken up for auction. All bids of value equal to or more than the reserve price, or those up to 5% less than the reserve price, shall be treated as successful bids for sale of goods. Remaining shipments/ lots of the list shall again be taken up for second auction against the same reserve price. In case, shipments or lots, where bids are not received up to the reserve price, shall again be taken up for third auction against the same reserve price. Unsuccessful shipments/ lo ts of third auction, in respect of which three auctions have already taken place, shall be considered for fourth auction against the reserve price fixed before the first auction of such shipments/lots, however, in the fourth auction such shipments/lots are to be necessarily sold for the highest bid regardless of the reserve price fixed. In the event of the shipments/ lots not being disposed of in the first auction, subsequent auction/ tender should be conducted in a time bound manner and such shipments/lots should be taken up in the next auction. Custodian shall furnish shipment/ lot wise bids received in respect of each auction to the jurisdictional Commissioner of Customs for approval. Further, if these goods remain unsold and pass into the category of lan ded-more than one -year prior, the concerned custodian can sell the same following the independent procedure as detailed in para 3 of CBIC Circular No. 50/2005 -Cus. dated 01.12.2005 without any reference to Customs, and Custom s Manual , 2023 202 adjusting the number of auctions/ ten ders to which the lot was already subjected to against the prescribed number of four such auctions/ tender. However, even for such goods the requisite NOC from Customs will be obtained by the concerned custodian following the procedure laid down in paras a bove. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (xv) After the successful bidder has been informed about the result of the auction, a consolidated bill of entry, buyer -wise will be filed with the Customs in the prescribed format by the concerned custodian for clearance of the goods as per Section 4 6 of the Customs Act 1962 read with Un -Cleared Goods (Bill of Entry) Regulations, 1972 (Regulation 2 & 3).Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (xvi) (a) The proper officer of Customs shall assess the goods to duty in accordance with the extant law within 15 days of filing of the Bill of Entry and after assessment inform the amount of duty payable to the concerned custodian.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt (b) The auctioned goods shall be handed over to the successful bidder after assessment and out -of-charge orders given by the proper officer, on payment of dues. 4. The a bove procedure shall be applicable to cargo, which are unloaded at a Customs Station after being brought from outside India on or after 01.04.2018 and which fall i n the category of ‘unclaimed/ uncleared in terms of section 48 of the Customs Act, 1962. It w ould also be applicable to all unclaimed/un -cleared goods brought from outside India before 01.04.2018 (unclaimed/ uncleared for a period not exceeding one year) in respect of which: (a) auction process has not started yet; or (b) list of cargo proposed fo r auction has been sent to Customs by the custodian but Customs has not yet provided the necessary information as referred in the para 3 (i) and 3 (iv) above. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt 3.2 The above procedure is also applicable to all unclaimed/un -cleared goods brought from outside India before 01.04.2018 (unclaimed/ uncleared for a period not exceeding one year) in respect of which: (a) auction process has not started yet; or (b) list of cargo proposed for auction has been sent to Customs by the custodian but Customs has not yet provided the necessary information as referred in the para 3 (i) and 3 (iv) aboveChapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt 3.3 The sale proceeds of the auction shall be disbursed as per Section 150 of the Customs Act 1962.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt 3.4 In case the entire process of auction is not concluded within 180 days of the commencement of auction, the custodian shall inform the bidder about further extended time which may be required to conclude the auction process. Where ever, the bidder indicates his unwillingness to wait further, his successful bid will be cancelled and the earnest money, if any deposited with the custodian by the bidder will be returned to the bidder under intimation to Customs. Otherwise, the auction process shall be concluded within the extended time conveyed to the bidder. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 4 - _4. Disposal of hazardous waste_.txt 3.5 Wherever, any amount of earnest money is deposited by the bidder with the custodian, the same shall be refunded to the bidder within one week of announcement of auction results where the bid fails to suc ceed in the auction. [Refer Circular No.50/2005 -Cus, dated 1 -12-2005, Circular No. 52/2005 -Cus, dated 09.12.2005 & Circular No. 49/2018 - Customs dated 03.12.2018]Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 5 - _5. Compliance with restrictions_prohibitions under various laws_.txt 4.1 The disposal of hazardous waste is to be carried out in accordance with the directions dated 14 - 10-2003 of the Hon'ble Supreme Court in WP No. 657/95. Basically, the Apex Court has directed that such waste is to be categorized as either those that are banned or those that are regulated. The waste in the ban ned category should be either re -exported, if permissible, or destroyed at the risk, cost and the consequence of the importer. The waste in the regulated category is permitted for recycling and reprocessing within the permissible parameters by specified au thorized persons having the requisite facilities under the rules. Disposal of hazardous and other waste regulated by Custom s Manual , 2023 203 the provisions of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, shall be in accordance with the provision s of the said rules. In case of illegal import of the hazardous or other waste, the importer shall re -export the waste in question at his cost within a period of ninety days from the date of its arrival into India and its implementation will be ensured by the concerned Port and the Custom authority. In case of disposal of such waste by the Port and Custom authorities, they shall do so in accordance with these rules with the permission of the Pollution Control Board of the State where the Port exists. In cas e of illegal import of hazardous or other waste, where the importer is not traceable then the waste either can be sold by the Customs authority to any user having authorisation under rules from the concerned State Pollution Control Board or can be sent to authorised treatment, storage and disposal facility. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 5 - _5. Compliance with restrictions_prohibitions under various laws_.txt [Refer Circular No.31/2004 -Cus, dated 26 -4-2004]Chapter 25 - Export Oriented Units - Para 2 - _2. Customs and Central Excise exemptions_.txt 1.1 Export Oriented Units (EOU) scheme was introduced vide Ministry of Commerce Resolution dated 31-12-1980. The purpose of the scheme was basically to boost exports by creating additional production capacity. It was introduced as a complementary scheme to the Free Trade Zones/ Export Processing Zone (EPZ) Scheme introduced in the sixties, which had not attracted many units due to locational restrictions. The exporters showed willingness to set up units with long term commitment to exports under Customs bond op erations provided they had the freedom to locate them in places of their choice and given most of the benefits as provided to units set up in the Zones. 1.2 The EOUs are governed by the provisions of Chapter 6 of the Foreign Trade Policy (FTP) and its proced ures, as contained in the Handbook of Procedure (HBP). Provisions of the said Chapter 6 and its procedures have also been made applicable to the Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs) and Biotechnology Parks (BTPs). Hence the scheme is for EOU/STP/EHTP/BTP and is referred in common parlance as EOU scheme. 1.3 Over the years, the EOU Scheme has undergone various changes and its scope has also expanded substantially as compared to the initial Scheme, which was basically f or manufacturing sector with certain minimum value addition in terms of export earnings. Presently, the units undertaking to export their entire production of goods are allowed to be set up as an EOU. These units may be engaged in the manufacture, services , development of software, repair, remaking, reconditioning, re - engineering including making of gold/silver/platinum jewellery and articles thereof, agriculture including agroprocessing, aquaculture, animal husbandry, bio - technology, floriculture, hortic ulture, pisciculture, viticulture, poultry, sericulture and granites. The EOUs can export all products/ services except prohibited items of exports in ITC (HS). 1.4 Some benefits that are extended to the EOUs to impart to them a competitive edge to compete in export market are, as follows: (i) EOUs are allowed to import raw materials/ capital goods duty free (including exemption from IGST and Compensation cess up to 31.03.2021), and also allowed to procure excisable goods without payment of duty indigenously; (ii) Reimbursement of Central Sales Tax (CST); (iii) CENVAT credit of excise duty/ITC of GST on the goods and service and refund thereof; (iv) Fast track clearance facilities; and (v) Exemption from Industrial Licensing for manufacture of items reserved for SSI sector. (vi) The DTA supplier or recipient EOU can avail refund of GST paid on supplies to EOUs.Chapter 3 - Procedure for Clearance of Imported and Export - Para 10 - _11. Risk Management System in Indian Customs _.txt 10.1 A separate form of Bill of Entry is used for clearance of goods for warehousing. All documents, as are required to be filed with a Bill of Entry for home consumption are also required with the Bill of Entry for Warehousing which is assessed in the same manner and duty payable is determined. However, since duty is not required to be paid at the time of warehousing, the purpose of assessing the duty at this stage is only to secure the du ty by way of execution of Bond. The duty is paid at the time of ex -bond clearance of goods for which an Ex -Bond Bill of Entry is filed. In terms of Section 15 of the Customs Act, 1962, the rate of duty applicable to imported goods cleared from a warehouse is the rate in - force on the date of filing of Ex -Bond Bill of Entry. [Refer Circular no. 22/2016 -Customs dated 31.05.2016]Chapter 3 - Procedure for Clearance of Imported and Export - Para 3 - _3. Self-assessment of imported and export goods_.txt 2.1 Goods imported into the country attract Customs duty and are also required to confirm to relevant and corresponding legal requirements. Thus, unless the imported goods are not meant for Customs clearance at the port/airport of arrival such as those intende d for transit by the same vessel/aircraft or transshipment to another Customs station or to any place outside India, detailed Customs clearance formalities have to be followed by the importers. In contrast, in terms of Section 52 to 56 of the Customs Act, 1962, the goods mentioned in the IGM or Import Report for transit to any place outside India or meant for transshipment to another Customs station in India are allowed transit without payment of duty. In case of goods meant for transshipment to another Cus toms station, simple transshipment procedure has to be followed by the carrier and the concerned agencies at the first port/airport of landing and the Customs clearance formalities have to be complied with by the importer after arrival of the goods at the other Customs station where goods are intended to be delivered to the importer. There could also be cases of transshipment of the goods after unloading to a port outside India. For this purpose, a simple procedure is prescribed and no duty is required to b e paid. 2.2 For goods which are offloaded at a port/airport for clearance, the importers have the option to clear the goods for home consumption after payment of duties leviable or to clear them for warehousing without immediate discharge of the duties levia ble in terms of the warehousing provisions of the Customs Act, 1962. For the purpose of clearance of imported goods, every importer is required to file, in terms of the Section 46 ibid, a Bill of Entry for home consumption or warehousing, as the case may b e, in the form prescribed under the relevant regulations. In cases where it is not feasible to make entry electronically on the customs automated system, Principal Commissioner of Customs or Commissioner of Customs, allow an entry in any other manner. Chapter 3 - Procedure for Clearance of Imported and Export - Para 3 - _3. Self-assessment of imported and export goods_.txt 2.3 Foreign Trade Policy provides that Importer -Export Code (IEC) number, a 10 -character alpha - numeric allotted to a person by the Directorate General of Foreign Trade (DGFT) is mandatory for undertaking any export/import activities. However, exempt categories and corresponding permanent IEC numbers are provided in Para 2.07 of Handbook of Procedures issued by DGFT. 2.4 For clearance of goods through the EDI system, the importer is required to file a cargo declaration having prescribed particulars required for pro cessing of the Bill of Entry for Customs clearance. 2.5 Under the EDI system, the importer by himself or through his authorized customs broker may file the declarations in electronic format through the service centre or ICEGATE. Facility of uploading Custom s Manual , 2023 32 scanned documents along with the declaration for filing a bill of Entry, is also available through “e Sanchit’ programme. Chapter 3 - Procedure for Clearance of Imported and Export - Para 3 - _3. Self-assessment of imported and export goods_.txt 2.6 As already explained under Chapter 1 (under paras 8.7 and 9.2), CBIC has implemented Faceless Assessment on imports whereby assessment of Bills of Entry are now being done by an officer located in a remote office other than the Customs station where the go ods are presented for Customs clearance.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 6 - _6. Baggage_.txt 5.1 Under Regulation 7 of the PIR, 1986 the importer is required to submit, within three months from the date of clearance of the last consignment or within such extended time as the proper officer may allow, the following documents for the purpose of finaliza tion of the assessment: Custom s Manual , 2023 60 (i) A reconciliation statement i.e. a statement showing the description, quantity and value of goods imported along with a certificate from a registered Chartered Engineer certifying the installation of each of the imported items of machinery; (ii) Copies of the Bills of Entry, invoices, and the final payment certificate is insisted upon only in cases where the contract provides that the amount of the transaction will be finally settled after completion of the supplies. 5.2 To ensure that the imported goods have act ually been used for the projects for which these were imported, plant site verification may be done in cases where value of the project contract exceeds Rs.1 crore. In other cases, plant site verification is normally done selectively. 5.3 In the normal cours e, after submission of the reconciliation statement and other documents by the importers, the provisional assessments are finalized within a period of three months where plant site verification is not required and within six months where plant site verific ation is required. In cases where a demand has been issued and confirmed on such finalization and importer has not paid the duty demanded, steps are taken as per law to realise the amount.Chapter 1 - Overview of Customs Functions - Para 16 - _8. Customs clearance of cargo_.txt 7.1 No vessel/aircraft can leave a Customs station unless a written order for port clearance is given by the proper officer of Customs. This permission for departure is given subject to the satisfaction of the proper officer that all the prescribed formalities have been fulfilled, duties/penalties etc., have been paid or secured. 7.2 The Preventive Officers of Customs are authorized to board the vessels/aircrafts to take suitable declarations, crew property list etc., and to check whether there are any goods whic h are not declared for unloading at a particular Customs station in the IGM with intention to smuggle them without following the prescribed formalities and payment of duties. A thorough examination and checking of the vessels/aircrafts - known as rummaging - is also undertaken on selective basis taking due note of the past history of the vessels, the port/airport from which these are arriving, the intelligence report etc. 7.3 The Preventive Officers of Customs also keep a very careful vigil for checking any i llegal activities and develop intelligence to guard against any possible attempts of unauthorized removals from the docks, unloading of un -manifested cargo etc.Chapter 6 - Customs Valuation - Para 9 - _10. Methods of valuation of export goods_.txt 9.1 Rule 2(2) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 enumerates the persons who shall be deemed to be “related”. It has been made clear by Explanation II thereto that the s ole agent, sole distributor or sole concessionaire shall be deemed to be related only if they fall within the criteria of this sub -rule. Further, Rule 3(3) provides that where buyer and seller are related, the transaction value can be accepted if the exam ination of circumstances of the sale of the imported goods indicate that the relationship did not influence the price or if the importer demonstrates that the declared value of the goods being valued, closely approximates to one of the test values namely t ransaction value of identical/similar goods, in sales to unrelated buyers in India, deductive value for identical/similar goods or computed value for identical/similar goods ascertained at or about the same time can be used. 9.2 In related party transactions , the importer is required to fill a questionnaire and furnish a list of documents so that it can be ascertained whether the said case requires investigation by SVB or not. The proper officer shall examine the information provided by the importer in terms of Rule 3(3)(b) of the CVR, 2007 and shall submit the findings to the Commissioner for a decision as to whether the case is fit for being referred to the SVB for investigation. The Commissioner shall after due consideration of the preliminary findings, tak e a considered view whether: (a) the matter be referred to the SVB for further investigations and the goods be provisionally assessed to duty in terms of section 18 of the Customs Act, 1962, or (b) the transaction does not merit investigation by the SVB , and that assessment be finalized on the basis of enquiries to be conducted by the proper officer in terms of Rules 4 to 9 of the CVR 2007, or (c) the transaction be assessed in terms of Rule 3 of the CVR 2007. 9.3 In cases, where the Commissioner concerned finds it fit that the transaction requires investigation to be conducted by SVB, the Investigations are carried out by Special Valuation Branches (SVB) located presently in the major Custom Houses at Bengaluru, Mumbai, Kolkata, Chennai and Delhi. As and when imports requiring investigation by SVBs are noticed at any customs formation, the concerned Commissionerate shall after following the laid down procedure, transfer all records to the jurisdictional SVBs for investigations. 9.4 With effect from 09.02.2016, the functional and supervisory control ov er the SVBs has been divested from DGOV and the same has been vested with the jurisdictional Chief Commissioner/ Principal Commissioner/ Commissioner. DGOV will continue to support the SVBs by issuing advisories on legal issues & guidance notes. DGOV shall also qualitatively monitor investigation orders issued by SVBs. 9.5 The provision of taking Extra Duty Deposit @ 1% of declared assessable value for four months, during which he is supposed to submit requisite documents and information to SVBs, has been withdrawn and in order to reduce the transaction cost it has been mandated that no security in the form of EDD shall be obtained from the importer. However, if the importer fails to provide the documents and information required for SVB inquiries, within 60 da ys of such requisition, security deposit at a rate of 5% of the declared assessable value shall be imposed by the Commissioner for a period not exceeding the next three months. Custom s Manual , 2023 68 9.6 Only cases with significant revenue implications are taken up for SVB investi gations. The following cases are not to be taken up for SVB investigations: (a) Import of samples and prototype from related sellers (b) Imports from related sellers where duty chargeable (including additional duty of customs etc.) is unconditionally fully exemp t or NIL. (c) Any transaction where the value of imported goods is less than Rs.1 Lac but cumulatively these transactions do not exceed Rs 25 lac in any financial year. 9.7 Apart from investigation of transactions involving related parties, cases involving possible addit ions to declared transaction value also need to be examined to determine whether SVB investigations are necessary. Accordingly, transactions where any payments are sought to be made which are in the nature of instances given below shall also be examined wi th respect to the need for SVB investigations: (i) ‘royalty’ and ‘lic ence fee’ under Rule 10(1)(c) of CVR,2007, or (ii) where the value of any part of proceeds of any subsequent resale, disposal or use of imported goods accrues to the seller i.e. Rule 10 (1)(d) o f CVR, 2007 or (iii) Where any other payments are made or are contemplated to be made in future by buyer to seller as a condition of sale of imported goods etc. Rule 10 (1)(e) of CVR, 2007. [Refer Circulars No.11/2001 -Cus, dated 23 .2.2001 and Circular No. 5/2 016 dated 09.02.2016]Chapter 24 - Special Economic Zones - Para 9 - _10. Sub-contracting_.txt 9.1 As per Rule 45 of the SEZ Rules, a unit may export goods or services as per the terms and conditions of Letter of Approval including agro -products, partly processed goods, subassemblies and components except prohi bited items under the Import Trade Control (Harmonized System) Classification of Export and Import Items and the Unit may also export by -products, rejects, waste scrap arising out of the manufacturing process.Chapter 25 - Export Oriented Units - Para 16 - _18. Goods manufactured from indigenous materials in EOUs_.txt 17.1 In terms of proviso to Section 3(1) of the Central Excise Act, 1944, duty payable on goods falling under Fourth schedule to the Central Excise Act’ 1944 cleared in DTA is equal to the aggregate of the Customs duties which would be leviable under the Customs Act, 1962 or under any other law for the time being in force, on like goods produced or manufactured outside India, if imported into India. The value for payment of duty (after g ranting applicable depreciation on capital goods) is arrived at in accordance with the provisions of the Customs Act, as if these are imported goods. In case of clearance of goods under GST, DTA sale will be on payment of applicable GST alongwith reversal of Basic Customs Duty foregone on inputs used in finished goods (including by-products, rejects, waste and scraps arising in the course of production, manufacture, processing or packaging of such goods) and applicable cesses. An amount equal to anti dumpin g duty foregone on the goods at the time of import shall also be paid on the equivalent quantity of goods used for manufacture of any goods which are cleared into DTA or on such quantity of goods which are cleared as such into DTA. Custom s Manual , 2023 250 17.2 On fulfillment of posi tive NFE, the EOUs other than Gem and Jewellery units can sell goods including rejects, waste, scrap, remnants, by -products and services in DTA. However, Gem and Jewellery units may sell upto 10% of FOB value of export of the preceding year in DTA, subject to fulfillment of positive NFE. The words "FOB value of exports" refers to physical exports only. Therefore, the value of deemed exports made by the unit is not considered while determining the FOB value of exports. [Instruction vide F.No. 305/48/2000 -FTT dated 07.04.2000] 17.3 Sales made to a unit in SEZ is also taken into account for purpose of arriving at FOB value of export by EOU provided payment for such sales are made from Foreign Exchange Account of SEZ unit. Sale to DTA would also be subject to mand atory requirement of registration of pharmaceutical products (including bulk drugs). An amount equal to Anti Dumping duty under section 9A of the Customs Tariff Act, 1975 leviable at the time of import, shall be payable on the goods used for the purpose o f manufacture or processing of the goods cleared into DTA from the unit. 17.4 For services, including software units, sale in DTA in any mode, including on line data communication, is also permissible up to 50% of FOB value of exports and/ or 50% of foreign exchange earned, where payment of such services is received in foreign exchange. However, sale in DTA in respect of services classified under Chapter Heading 9988 and 9989 under GST, but covered in LOP/para 9.31 of FTP as manufacturing of goods, will contin ue to be covered under para 6.08(a) of FTP. At the time of DTA clearance, applicable GST and compensation cess as per GST classification would apply. [Refer Notification No. 10/2015 -2020 dated 07.06.2018 of DGFT] 17.5 In case of new EOUs, advance DTA sale are allowed not exceeding 50% of its estimated exports for first year, except pharmaceutical units where this will be based on its estimated exports for first two years. 17.6 Supplies of specified items such as accessories like tags, labels, printed bags, sticke rs, belts, buttons or hangers produced or manufactured in an EOU are allowed on payment of GST to a unit in DTA for use in the manufacture or processing of goods which are exported and thereupon such supplies shall be counted towards fulfillment of positi ve NFE of EOU. [Refer Circular No. 12/2008 -Cus., dated 24 -7-2008] 17.7 The concessional rate of duties for goods falling under Fourth Schedule to the Central Excise Act’ 1944 sold in DTA by an EOU are prescribed under Notification No. 23/2003 CE, dated 31 -3-2003.Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt 9.1 Goods which are not prohibited or restricted for export as per FTP can be exported by post through any of the post offices and will be subjected to examination at the specified Foreign Post Offices or Sub -Foreign Post Offices or Export Extension Counters. Drawback can also be availed for export through post and also through other export promotion schemes like Advance Licence, DFRC, EPCG etc. Commercial samples, prototypes of goods and free gifts may also be exported by the post. Custom s Manual , 2023 183 9.2 The rate of duty and tar iff value, if any, applicable to any goods exported by post shall be the rate and valuation in force on the date on which the exporter delivers such goods to the Postal Authorities for exportation. Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt 9.3 Bonafide commercial samples and prototype of goods sup plied free of charge of a value not exceeding Rs.50,000/ - which are not subject to any prohibition or restriction for export under FTP and which do not involve transfer of foreign exchange, may be exported through post.Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt 9.4 Bonafide gifts of articles for p ersonal use of a value not exceeding Rs.25,000/ - which are not subject to any prohibition or restriction on their export under FTP and which do not involve transfer of foreign exchange, may be exported through post.Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt 9.5 Export by post of Indian and foreign currency, bank drafts, cheques, National Saving Certificates and such other negotiable instruments is not allowed unless accompanied by a valid permit issued by the RBI, except in cases where such negotiable instruments are issued by an authorised dealer in foreign exchange in India.Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt 9.6 Indian currency notes of Rs.500/ - and Rs.1000/ - denominations are prohibited by Government of Nepal. Therefore, the Indian currency notes of Rs.500/ - and Rs.1000/ - denominations shall not be allowed for export to Nepal.Chapter 17 - Import and Export through Post - Para 10 - _10. Procedure in case of postal exports_.txt 9.7 Prohibitions/restrictions under the FTP and the Customs Act, 1962 apply on the export of various articles by post. Some of these articles are viz. arms and ammunitions, explosives, inflammable material, intoxicants, obscene literature, certain crude and dangerous drugs, antiquities, narcotic drugs etc. 9.8 Export of purchases made by the foreign tourists is allowed through post subject to proof that the payment has been made in foreign exchange.Chapter 25 - Export Oriented Units - Para 15 - _17. Duty liability on DTA clearances_sales_.txt 16.1 Section 3 of the Central Excise Act, 1944, provides tha t the valuation of excisable goods manufactured in the EOU and cleared into DTA is to be done in accordance with the provisions of the Customs law. Thus, when the invoice price of the goods under assessment is in the nature of transaction value, such invoi ce value can be accepted. 16.2 For goods other than those falling under fourth schedule of Central Excise Act, 1944, the valuation will be as per applicable GST Act. [Refer Circulars No.23/84 -CX-6, dated 29 -5-1984 and No. 330/46/97 -CX dated 2081997and Instru ction F.No. 268/35/92 -CX-8, dated 17 -8-1994]Chapter 3 - Procedure for Clearance of Imported and Export - Para 17 - _20. Customs examination of export goods_.txt 19.1 The goods br ought for the purpose of export are allowed entry to the customs area on the strength of the check list and other declarations filed by the exporter in the Service Center. The custodian has to endorse the quantity of goods actually received on the reverse of the check list.Chapter 3 - Procedure for Clearance of Imported and Export - Para 1 - _1. Introduction_.txt Procedure for Clearance of Imported and Export GoodsChapter 22 - Duty Drawback - Para 4 - _5. Limitations on admissibility of Duty Drawback_.txt 4.1 Where any exporter finds that the amou nt of Duty Drawback paid to him under section 75 is less than what he is entitled to on the basis of the amount or rate of Drawback determined, he may prefer a supplementary claim. This claim has to be filed within 3 months of the relevant date, which is fixed as follows: (i) where the rate of Duty Drawback is determined or revised under Rules 3 or 4 of the Drawback Rules, 2017from the date of publication of such rate in the Official Gazette; (ii) where the rate of Duty Drawback is determined or revised upw ard under Rules 6 or 7 of the Drawback Rules, 2017, from the date of communicating the said rate to the person concerned; Custom s Manual , 2023 216 and (iii), in all other cases, from the date of payment or settlement of the original Duty Drawback claim by the proper officer: Chapter 22 - Duty Drawback - Para 4 - _5. Limitations on admissibility of Duty Drawback_.txt 4.2 The period of 3 months for filing a supplementary claim may be extended up to 18 months subject to conditions and payment of requisite fee as provided in the Drawback Rules, 2017. [Refer Rule 16 of Drawback Rules, 2017]Chapter 22 - Duty Drawback - Para 4 - _5. Limitations on admissibility of Duty Drawback_.txt 4.3 In cases where the drawback claim was made zero -zero without following the normal procedure or principles of natural justice, the Commissioners are required to redress the problem where the exporters have produced the documents/ replied to queries. [Refer Instruction F. No. 609/14/2014 -DBK dated 30.06.2016]Chapter 17 - Import and Export through Post - Para 5 - _5. Import of gifts through post_.txt 4.1 Import of dutiable goods by letter, packet or parcel posts is permitted subject to filling of bill of entry indicating that the l etter/packet may be opened for Customs examination. Dutiable goods may also be imported by post if Customs is satisfied that the details of nature, weight and value of the contents in declaration as above are correctly stated. [Notification No.78 -Cus, da ted 2 -4-1938]Chapter 17 - Import and Export through Post - Para 5 - _5. Import of gifts through post_.txt 4.2 Items intended for personal use, which are exempt from the prohibitions under the FTP or the Customs Act, 1962, can be imported by postal channel on payment of appropriate duties under Tariff Heading 9804 of the Customs Tariff Act, 1975. Custom s Manual , 2023 180 4.3 Customs duty payable if less than Rs.1000/ - is exempt. [Refer Notification No. 21/02 -Cus, dated 1 -3-2002]Chapter 2 - Arrival of Conveyances and Related Procedures - Para 13 - _13. Other liabilities of carriers_.txt 12.1 On arrival of the vessel, the shipping line needs to approach the Preven tive Officer for granting Entry Inwards. Before making the application, the shipping line has to make payment of the Light House dues, as may be applicable. 12.2 Section 31 of the Customs Act, 1962 requires that the Master of the vessel shall not permit unloa ding of any imported goods until an order is given by the proper officer granting Entry Inwards to such vessel. Normally, Entry Inwards is granted only after the IGM is delivered. The date of Entry Inwards is crucial for determining the rate of duty in cas e of filing of prior Bill of Entry, as provided in Section 15 of the Customs Act, 1962. However, unloading of items like accompanied baggage, mail bags, animals, perishables and hazardous goods are exempt from this stipulation. 12.3 No imported goods are to b e unloaded unless specified in the IGM/Import Report for being unloaded at that Customs station and such unloading shall only be at places provided therefor. Further, imported goods shall not be unloaded except under the supervision of the proper officer. Similarly, for unloading imported goods on a Sunday or on any holiday, prior notice shall be given and prescribed fees paid. Custom s Manual , 2023 28 12.4 Board has clarified that unloading of liquid bulk cargo from the ship to the bonded storage tanks through pipe lines is allowed under the provisions of Section 33 of Customs Act, 1962 subject to the conditions that the premises where the goods are received through pipe lines is a bonded warehouse under Section 58 or 59 of Customs Act, 1962; permission of the proper officer is obtained for unloading prior to discharge of such cargo; and other requirements under the Customs Act, 1962 are fulfilled. If the bon ded tanks are located outside the jurisdiction of the Commissioner in charge of port permission may be granted subject to concurrence of Commissioner in whose jurisdiction the bonded tanks are located, and other safeguards as necessary. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 13 - _13. Other liabilities of carriers_.txt [Refer Instruct ion F.No.473/19/2009 -LC, dated 9 -5-2011]Chapter 6 - Customs Valuation - Para 6 - _6. Valuation factors_.txt 5.1 Rule 3(1) of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 states that subject to rule 12, the value of imported goods shall be the transaction value adjusted in accordance with the provisions of its Rule 10. 5.2 The price actu ally paid or payable is the total payment made or to be made by the buyer to the seller or for the benefit of the seller for the imported goods. It includes all payments made as a condition of sale of the imported goods by the buyer to the seller or by the buyer to a third party to satisfy an obligation of the seller. 5.3 If objective and quantifiable data do not exist with regard to the valuation factors, if the valuation conditions are not fulfilled, or if Customs authorities have doubts concerning the trut h or accuracy of the declared value in terms of Rule 12 of the said Valuation Rules, 2007 the valuation has to be carried out by other methods in the following hierarchical order: (i) Comparative Value Method - Comparison with transaction value of identical goods (Rule 4); (ii) Comparative Value Method - Comparison with transaction value of similar goods (Rule 5); (iii) Deductive Value Method - Based on sale price in importing country (Rule 7); (iv) Computed Value Method - Based on cost of materials, fabrication and profit in country of production (Rule 8); and Custom s Manual , 2023 65 (v) Fallback Method - Based on earlier methods with greater flexibility (Rule 9).Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt 7.1 Section 59 of the Customs Act, 1962 provides that - The importer of any goods in respect of which a bill of entry for warehousing has been presented under section 46 and assessed to duty under section 17 or section 18 shall execute a bond in a sum equal to thrice the amount of the duty assessed on such good s, binding himself (a) to comply with all the provisions of the Act and the rules and regulations made thereunder in respect of such goods; (b) to pay, on or before the date specified in the notice of demand, all duties and interest payable under sub -section (2) of section 61; and (c) to pay all penalties and fines incurred for the contravention of the provisions of this Act or the rules or regulations, in respect of such goods. Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt 7.2 For the purposes of sub -section (1), the Assistant Commissioner of Customs or Deputy Commissioner of Customs may permit an importer to execute a general bond in such amount as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may approve in respect of the warehousing of goods to be imported by him within a specified pe riod.Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt 7.3 The importer shall, in addition to the execution of a bond under sub -section (1) or sub -section (2), furnish such security as may be prescribed. 7.4 Any bond executed under this section by an importer in respect of any goods shall continue to be in force notwithstanding the transfer of the goods to another warehouse.Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt 7.5 Where the whole of the goods or any part thereof are transferred to another person, the transferee shall execute a bond in the manner specified in sub -section (1) or sub -section (2) and furnish security as specified under sub -section (3). 8. Permission for removal of goods for deposit in warehouse.Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt 8. Permission for removal of goods for deposit in warehouse. 8.1 Section 60 of the Customs Act, 1962 provides that when the provisions of section 59 have been complied with in respect of any goods, the proper officer may make an order permitting removal of the goods from a customs station for the purpose of deposit in a warehouse.Chapter 9 - Warehousing - Para 8 - _9. Period for which goods may remain warehoused_.txt Provided that such order may also be made electronically through the customs automated system on the basis of risk evaluation through appropriate selection criteria. 8.2 Where an order is made under sub -section (1), the goods shall be deposited in a warehouse in such manner as may be prescrib ed.Chapter 4 - Classification of Goods - Para 2 - _2. Methodology of classification_.txt 1.1 Import and export of goods are required to be assessed to duty which may include an assessment of nil duty. For this purpose, it is necessary to determine the classification of the goods, which basically means the categorization of the goods in a specific heading of the Schedules to the Customs Tariff Act, 1975. 1.2 Classification of imported/export goods is governed by the Customs Tariff Act, 1975 which contains two Schedules. The First Schedule specifies the nomenclature that is based on the Harmonized Commodity Description and Coding System generally referred to as “Harmonized System” or simply “HS”, developed by the World Customs Organi zation (WCO) which is applied uniformly by more than 137 countries the world over. The Second Schedule contains description of goods chargeable to export duty. As the nomenclature also specifies the Customs duty rates (Tariff) it is called the “Indian Cust oms Tariff” or “Tariff Sc hedule”Chapter 2 - Arrival of Conveyances and Related Procedures - Para 8 - _8. Exclusion from IGMs of items orig inally manifested_.txt 7.1 Any mis -declaration in the IGM will attract the penal provisions of Sections 111(f) and 112 of the Customs Act, 1962. Thus, the goods concerned would be liable to confiscation and the person concerned liable to penalty.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 3 - _3. Power to board conveyance_ to question and to demand documents_.txt 2.1 Section 7 of the Customs Act, 1962 envisages that unloading of imported goods and loading of export goods shall be allowed only at places notified by the Board as Customs ports or Customs airports or Land Customs Stations or, Inland Container Depots or Air Freight Stations. At each such customs station, the Principal Commissioner of Customs or the Commissioner of Customs is empowered to approve proper places for the unloading and loading of g oods, and specify the limits of such Customs area. It is further provided vide Section 29 ibid that the person in charge of a vessel or an aircraft shall not call or land at any place other than a customs port or an airport without approval of the Board, e xcept, subject to certain conditions when compelled by accident, stress of weather or other unavoidable cause to call or land.Chapter 26 - International Passenger Facilitation - Para 10 - _12. Detained baggage_.txt 11.1 Import of domestic pets like dogs, cats, birds etc. (two numbers) is allowed as baggage only by persons transferring their residence to India after two years of c ontinuous stay abroad subject to production of the required health certificate from the country of origin and examination of said pets by the concerned Quarantine Officer at this end. 11.2 Re-import of pets as baggage is allowed subject to establishment of identity of pets by Customs authorities, production of the required health certificate from the country of export and examination of said pets by the concerned Quarantine Officer at this e nd. [Refer Circular No.15/2013 -Cus, dated 8 -4-2013, Circular No. 25/2013 -Cus dated 01.07.2013]Chapter 1 - Overview of Customs Functions - Para 14 - _5. Role of Custodians_.txt 4.1 The Customs Act, 1962 is the basic statute which regulates the entry/exit of different categories of vessels/crafts/goods/passengers etc., into or outside the country. Various allied laws and regulations also apply. It is the responsibility of Customs to handle international traffic speedily and effectively while ensuring that all the goods/passengers etc., imported/coming into the country or exported/going out of the country by sea, air, land or rail rou tes are in conformity with the laws of the land. 4.2 In terms of the Customs Act, 1962, the Board is given the powers to appoint Customs ports, airports and Inland Container Depots (ICD) where alone the imported goods can be unloaded or export goods loaded. Similar powers have been given to the Board to notify places as Land Customs Stations (LCS) for clearance of goods imported or exported by land or by inland water. Custom s Manual , 2023 15 Thus, various airports, ports, ICDs and LCSs have been notified across the country and also routes have been specified for carrying out trade with neighbo uring countries like Nepal. 4.3 Once a particular Customs port or airport is notified, the Customs Act, 1962 empowers the jurisdictional Commissioner of Customs to approve specific places therein where only loading and unloading can take place and also to specify the limits of the Customs area where the imported goods or the export goods are ordinarily to be kept before clearance by Customs authorities. 4.4 Essentially all goods brought into the coun try or meant for export must pass through authorized points, be reported to Customs, and the importers/exporters must fulfil the prescribed legal and procedural requirements laid down under Customs Act, 1962 and allied laws including payment of the duties leviable, if any. The legal provisions allow Customs to regulate the outflow of the goods (and persons) out of the country and subject them to proper checks before allowing final exit out of the country by sea/ air/land/rail routes. Customs also detect leg al infringements and foil any attempts of smuggling or commercial frauds by unscrupulous parties.Chapter 26 - International Passenger Facilitation - Para 15 - _17. Customs Baggage Declaration Form_.txt 16.1 Export of Indian currency is strictly prohibited. However, Indian residents g oing abroad are allowed to carry Indian currency not exceeding Rs.25,000/ - 16.2 Indians going abroad are permitted to take with them foreign currency without any limit so long as the same has been purchased from an authorized foreign exchange dealer 16.3 Tourists while leaving India are allowed to take with them foreign currency not exceeding the amount brought in by them at the time of their arrival in India. 16.4 A person resident outside India, not being a citizen of Pakistan and Bangladesh and also not traveller co ming from and going to Pakistan and Bangladesh, and visiting India may take outside India notes of Government of India and Reserve Bank of India notes up to an amount not exceeding Rs. 25,000 (Rupees twenty five thousand only while exiting only through an airport. Custom s Manual , 2023 265 [Refer Circular No 3/2015 - Customs, dated 16.01.2015]Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt 14.1 Air India, Indian Airlines and private domestic private airlines are permitted to carry domestic cargo between domestic airports on their international flights subject to the fulfillment of the following conditions: (i) Separate space shall be assigned by th e airlines or custodian in the cargo complex/ area of the airport for receipt and storage of domestic cargo till these are delivered or dispatched.Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt (ii) Domestic cargo will be received by the airlines in the designated area during the normal working hours of Customs at the respective airport. (iii) The containers/Unit Load Devices (ULDs) used to carry the domestic or international cargo shall be clearly marked or coloured or strapped, for identification, distinction at the time of loading/ unloading, transportat ion.Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt (iv) Domestic tags shall be prepared for identification of the domestic cargo with separate colour coding. (v) Loading or unloading of domestic cargo in any international flight/ aircraft shall be carried under the supervision of Customs officers.Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt (v) Loading or unloading of domestic cargo in any international flight/ aircraft shall be carried under the supervision of Customs officers. (vi) Dom estic and international cargo will be loaded separately, and shall be carried in hold area onboard the aircraft distinctly identifying these cargoes. Custom s Manual , 2023 122 (vii) On arrival of the domestic cargo, at the destination airport, the airlines shall make necessary arrange ments to deliver the domestic cargo.Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt (viii) In respect of transhipment of international cargo, airlines shall be required to execute necessary bond and bank guarantee unless exempted on account of fulfilling the specified threshold limit of annual transshipmen t volume. In addition, prescribed transshipment procedure shall be strictly adhered to. Accordingly, no separate bond or bank guarantee shall be required in respect of domestic cargo.Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt (ix) In case of any violation of the prescribed conditions or any other re gulations providing for the manner in which the imported goods/ export goods shall be received, stored, delivered or otherwise handled in a Customs area, necessary action may be taken against the person including withdrawal of the facility and imposition o f penalty under the Handling of Cargo in Customs Areas Regulations, 2009.Chapter 10 - Transhipment of Cargo - Para 13 - _15. Movement of domestic courier bags on domestic segments of international flights_.txt [Refer Circulars No. 78/2001 -Cus, dated 7 -12-2001, No.45/2005 -Cus, dated 24 -11-2005, No.6/2007 -Cus, dated 22.01.2007 and No.4/2010 -Cus, dated 15 -2-2010]Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 6 - _6. Mechanism for interaction between custodians and Customs_.txt 5.1 The disposal of goods, which are subject to restrictions/prohibitions under any law for the time being in force, can only be made in terms of the relevant statutes.Chapter 24 - Special Economic Zones - Para 8 - _9. Exports_.txt 8.1 A SEZ unit or Developer/co -developer may import or- procure from the Domestic Tariff Area without payment of duty, taxes or cess or procure from Domestic Tariff Area after availing export entitlements or procure from other Units in the same or other Special Economic Zone or from Export Oriented Unit or Software Technology Park unit or Electronic Hardware Technology Park unit or Bio -technology Park unit, various types of goods, including capital goods (new or second hand), raw materials, semi -finished goods, (including semi -finished Jewellery) component, consumables, spares goods and materials for making capital goods required for authorized Custom s Manual , 2023 234 operations except prohibited items under the Import Trade Control (Harmonized System) and subject to condition prescribed under Rule 26 of the SEZ Rules. Chapter 24 - Special Economic Zones - Para 8 - _9. Exports_.txt 8.2 As per Rul e 30 the SEZ Rules, The Domestic Tariff Area supplier supplying goods or services to a unit or Developer shall clear the goods or services, as in case of zero -rated supply as per provisions of section 16 of IGST Act, 2017(13 of 2017) either under bond or u ndertaking or under any other refund procedure permitted under Goods and Service Tax laws or Central Excise laws, or as duty or tax paid goods under claim of rebate, on the cover of documents laid down under the relevant Central Excise law for the purpose of export by an manufacturer or supplier. (i) Goods(or services) procured by unit or developer, on which (GST) exemption has been availed but without any availment of export entitlement, shall be allowed admission into SEZ on the basis of documents referred to in above rule. Chapter 24 - Special Economic Zones - Para 8 - _9. Exports_.txt (ii) The goods procured by a unit or developer under claim of export entitlement shall be allowed admission into SEZ on the basis of documents referred above and a bill of export filed by the supplier or on his behalf by the unit or developer which is assessed by authorized officer before arrival of the goods. A copy of the documents referred to above rule or copy of Bill of Export as the case may be, with an endorsement by authorized officer that goods have been admitted in full into SEZ shall be treated as proof of export and a c opy with such endorsement shall also be forwarded by unit or developer to the GST or the Central Excise officer having jurisdiction over the DTA supplier within forty-five days failing which the GST or Central Excise officer shall raise demand of tax or du ty against the DTA supplier.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt 6.1 Section 30(3) of the Customs Act, 1962 read with Levy of Fee (Customs Documents) Regulations, 1970) allows the proper officer to permit an IGM to be amended or supplemented, on payment of prescribed fees, if he is satisfied that there is no fraudulent inte ntion. Further, Board has placed all amendments in two broad categories - Major and Minor: (a) Major Amendments: (i) Addition of extra entries (Line numbers in the IGM). (ii) Amendment in the quantity of goods already declared. (iii) Changing the date of the Bill of Lading mentioned in the IGM. (iv) Changing the Importer's/consignee name. (v) Commodity description. (vi) Conversion of general description of goods from cargo to un -accompanied b aggage and vice -versa. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt (b) Minor Amendments: (i) Changing the Importers address only. (ii) Correcting any spelling mistakes. (iii) Conversion from one unit of measurement to another. Custom s Manual , 2023 26 (iv) Change in the container number (only alphabetic prefix and last 10th test numeric al). (v) Change/addition of marks and numbers. (vi) Conversion from local to TP/SMTP and vice -versa. (vii) Port of Loading. (viii) Size of containers (provided there is no change in weight of consignment). (ix) Port of discharge; (x) Type of packages. (xi) Number of packages (provided there is no change in the weight). (xii) Seal number. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt 6.2 The need for adjudication will arise only in cases where there are major amendments involving fraudulent intention or substantial revenue implication. Further it is possible that in cer tain special situations such as mother/daughter vessel operation for lighter age on account of shortage of draft, congestion of port, natural calamity, the final quantity of goods covered by the IGM would be known only after completion of such lighter age operation, requiring amendment in quantity originally declared at the time of filing IGM. These exceptional situations need to be taken care so that penal action is not initiated mechanically. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt 6.3 Amendment of IGM after the arrival of vessel or aircraft would not be treated as late filing. However, the veracity of the amendment would be examined by the Assistant/ Deputy Commissioner of Customs for the purpose of invoking penal provisions under Secti on 116 of the Customs Act, 1962.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt 6.4 Procedure for disposal of amendment applications within specified time limits have been prescribed by the Board. All minor amendments are expected to be approved on the same day while all major amendments are expected t o be generally approved within 24 hours of submission of complete application.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 7 - _7. Penal liability_.txt [Refer Circulars No. 13/2005 -Cus, dated 11 -3-2005 and No. 44/2005 -Cus.,dated 24 -11-2005, Circular No. 14/2017 - Customs dated 11.04.201 7; Please refer para 23 of Chapter 3 re garding approval related to amendments .]Chapter 2 - Arrival of Conveyances and Related Procedures - Para 10 - _10. Procedure for filing IGM at EDI Custom Houses_.txt Custom s Manual , 2023 27 9.1 The various IGM forms are designed according to IMO -FAL Convention. The forms have to be filed in prescribed sizes alongwith the following declarations: (i) Deck Cargo declaration/certificate. (ii) Last port clearance copy. (iii) Amendment application (when relevan t). (iv) Income Tax Certificate in case of export cargo. (v) Nil export cargo certificate. (vi) Port Trust “No Demand” certificate (vii) Immigration certificate. (viii) Application for sign on/sign off of crew (when relevant). (ix) Application for crew baggage checking when the y sign on (when relevant). Chapter 2 - Arrival of Conveyances and Related Procedures - Para 10 - _10. Procedure for filing IGM at EDI Custom Houses_.txt [Refer Circular No.36/95 -Cus., dated 10 .04.1995]Chapter 29 - Customs Brokers - Para 5 - _6. Obligations of Customs Brokers_.txt 5.1 The licence granted under Regulation 7 shall be valid for a period of 10 years from the date of issue and shall be renewed from time to time if the performance of the licensee is found to be satisfactory with reference, inter alia, to the obligation specified for Customs in CBLR 2018 including absence of instance of any complai nts of misconduct. The license can be renewed for a further period of 10 years by Principal Commissioner or Commissioner of Customs on payment of a fee of Rs.15,000/ -. In case, the Customs Broker fails to submit the application for renewal before the expir y of the validity of the license, the Principal Commissioner or Commissioner of Customs may after satisfying himself to the genuineness of the reasons of delay, renew the license upon payment of two thousand rupees as late fee by the Customs broker in addi tion to the fee for renewal within one month of the date of receipt of application. However, a licence granted to a Customs Broker, authorised under the Authorised Economic Operator Programme vide Circular No. 28/2012 -Cus., dated 16 -11-2012, shall not requ ire renewal till such time the said authorisation is valid.Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt 2.1 The clearance of c argo at ports, air cargo complexes, ICDs and CFSs involves interaction of the trade with the Customs officials, which often results in complaints of harassment, corruption, and delays. Thus, to redress these grievances the focus has been to simplify proced ures, enhance transparency, sensitize the Departmental officers to their responsibilities, and expand use of EDI in Customs clearance procedures. Some specific measures for facilitation and handling complaints/grievances of trade and industry are as follow s: Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (a) ICEGATE Advanced Helpdesk: Advanced Helpdesk is an online service provided to ICEGATE users to resolve their technical problems and queries so that there should not be any difficulty in using ICEGATE services. End users' calls are handled with special care by the intervention of Helpdesk analysts, Service Area Analysts, Assignees, Shift managers, senior Custom officers so that the end users get quick solutions of their problems and no down time occurs and high service standards are maintained. Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (b) Manag ement Information System (MIS): A major area of concern for the importers, exporters, Customs Brokers is to get information regarding clearance of their consignments, which has been significantly resolved with the introduction of EDI (Electronic Data Interchange) at all major Custom Houses. In all major Custom Houses, a “Tele Enquiry System” allows exporters, importers etc. to dial the assigned numbers and ascertain the status of the Bills of Entry/Shipping Bills or Drawback claim. This system can als o be used on fax mode. Further, supervisory officers of Customs can monitor the delays in clearance at any stage. The system also generates a daily report of all pending Bills of Entry, Shipping Bills, Drawback claims along with the date of receipt and the level at which the document is pending. For this purpose the System Manager looks after all EDI related problems and holds regular meetings with the Remote EDI (RES) users, Customs Brokers representatives, NIC, CMC and other agencies that support the EDI system. Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (c) Accessibility of Senior Officers: The Chief Commissioner/Commissioners of Customs earmark time on all working days during which any person having any grievances is free to meet the officer without prior appointment. These meetings ensure timely and prompt remedial measures.Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (d) Public Grievance Officer (PGO): Each Commissionerate has a designated PGO and Public Notices have been issued giving the names and telephone numbers of these officers. These PGO may be approached by the trade and public if their grieva nce is not being redressed by the dealing officer or his supervisor.Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (e) Public Grievance Committee (PGC): A PGC is constituted in each Customs Commissionerate, consisting of representatives of trade and industry, Custom House Agents, representa tives of Custodians, such as AAI, CONCOR, Banks, Export Promotion Agencies, such as the Garments Exporters Association, Handicraft Export Association, and Chambers of Commerce etc. The PGC meets once in a month to address grievances relating Custom s Manual , 2023 344 to Customs fun ctioning. In case grievances relate to other agencies such as the Wildlife, NIC or CMC, their representatives are also invited for these meetings. Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (f) Watch Dog Committee: A Watchdog Committee has been constituted under the chairmanship of the Chief Commiss ioner of Customs, which meets once in two months. Leading association of trade and industry and other agencies that interact with Customs are included in this Committee along with the senior officers of Customs to ensure meaningful dialogue. This Committee takes note of various procedural delays or problems in general being faced in Customs clearance of export/import cargo or grant of various incentives. Feedback from trade and industry is used for necessary review of procedures and taking measures to remov e the difficulties of importers/exporters. Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (g) Permanent Trade Facilitation Committee (PTFC): PTFCs having membership of all stakeholders function in each Customs station to resolve local issues. As a trade facilitation measure and with a view to encourage stakeholde r participation and provide for expeditious resolution of local issues (without these being escalated to the Department/Board) , the Board has instructed the Chief Commissioners to ensure that: (i) PTFC are held regularly with minimum of one meeting per month on a pre -decided date. (ii) Apex trade bodies are allowed to attend the PTFC meetings along with their local constituents, who are members of the PTFC. (iii) Efforts are made to regularly review the membership of the PTFC with the aim of including all stakeholders in the Customs function ing. Chapter 32 - Grievance Redressal - Para 3 - _3. Grievance redressal and facilitation measures for passengers_.txt (iv) Chief Commissioners/Commissioners are receptive to meeting local and apex trade bodies even outside the framework of the PTFC. [ Refer Circular No.42/2013 Cus., dated 25 -10-2013]Chapter 1 - Overview of Customs Functions - Para 19 - _12. Passenger processing_.txt 11.1 Any concerned person aggrieved with the departmental adjudication is given the right to appeal against the said order. The first level of appeal is to Commiss ioner (Appeal) and thereafter to an independent Tribunal (CESTAT) unless the adjudication order is originally passed by the Commissioner of Customs in which case the first level of appeal is to the CESTAT. On questions of law, the orders of CESTAT could al so be considered for reference to the High Court and certain categories of decisions involving classification or valuation can be appealed even before the Supreme Court.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 1 - _2. Appeal to Commissioner _ Appeals__.txt Appeal, Review and Settlement of CasesChapter 31 - Appeal_ Review and Settlement of Cases - Para 1 - _2. Appeal to Commissioner _ Appeals__.txt 1. Introduction 1.1 Like any other taxation statue, the Customs Act contains detailed provisions for judicial review, for resolution of disputes, by way of appeals and review. The various appellate authorities are Commissioner (Appeal), Revision Authority, Customs Excise and Service Tax Appellate Tribunal (CESTAT), High Court and the Supreme Court. Any appeal by the department, before any appellate authority, is filed only after following a procedure of review of orders as prescribed in the Customs Act. Beside the route of app eals, an alternative dispute resolution mechanism has also been provided by way of the settlement of cases by the Settlement Commission. These provisions are contained in Chapter XV and XIVA respectively of the Customs Act, 1962.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 7 - _10. Processing of application_.txt 9.1 Applications will be rejected in cases where the applicant is not eligible for grant of AEO status, or has been convicted of a serious criminal offence linked to the economic activity of his business in the past, or in cases where the deficiency noticed in the application cannot be remedied. The information regarding the rejection of such application will be given to the applicant within 30 days of the receipt of the application.Chapter 6 - Customs Valuation - Para 7 - _7. Cases where transaction value may be rejected_.txt 6.1 Valuation factors are the various eleme nts which must be taken into account by addition (factors by addition) to the extent these are not already included in the price actually paid or payable or by deduction (factors by deduction) from the total price incurred in determining the Customs value, for assessment purposes. 6.2 Factors by addition are the following charges: (i) Commissions and brokerage, except buying commissions; (ii) The cost of containers, which are treated as being one with the goods in question for Customs purposes; (iii) The cost of packi ng whether for labour or materials; (iv) The value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for exp ort of the imported goods, to the extent that such value has not been included in the price actually paid or payable, namely: a) Material, components, parts and similar items incorporated in the imported goods; b) Tools, dies, moulds and similar items used in the production of the imported goods; c) Materials consumed in the imported goods; and (v) Engineering, developing, artwork, desi gn work, and plans and sketches undertaken elsewhere than in the importing country and necessary for the production of the imported goods; (vi) Royalties and license fees related to imported goods being valued that the buyer must pay either directly or indire ctly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (vii) The value of any part of the proceeds of any subsequent resale, disposal or use of the imported good s that accrues directly or indirectly to the seller; (viii) Advance payments; (ix) The cost of transport, loading, unloading and handling charges associated with the delivery of the imported goods to the pace of importation wherein the cost of transportation inclu des ship demurrage charges on chartered vessels, lighterage and barge charges; and (x) The cost of insurance to the place of importation. (xi) all other payments actually made or to be made as a condition of sale of the imported goods, by the buyer to the selle r, or by the buyer to a third party to satisfy an obligation of the seller to the extent that such payments are not included in the price actually paid or payable . {This sub-clause is not included in the draft text but is a part of Rule 10 (1) (e)} Wherei n the “place of importation” means t he customs station, where the goods are brought for being cleared for home consumption or for being removed for deposit in a warehouse. [Refer Notification No. 91/2017 -Cus (N.T.) dated 26.09.2017 and Circular No. 39/20 17 dated 26.09. 2017] Custom s Manual , 2023 66 6.3 As regards (v) and (vi) above, an explanation to Rule 10(1) clarifies that the royalty, licence fee or any other payment for a process, whether patented or otherwise, is includible referred to in clauses (c) and (e), such charges shall be added to the price actually paid or payable for the imported goods, notwithstanding the fact that such goods may be subjected to the said process after importation of such goods . [Refer Circular No. 38/2007 -Cus, dated 9 -10-2007] 6.4 Factors by deduction are the following charges provided they are separately declared in the commercial invoices: (i) Interest charges for deferred payment; (ii) Post-importation charges (e.g ., inland transporta tion charges, installation or erection charges, etc.); and (iii) Duties and taxes payable in the importing country.Chapter 5 - Classification_Assessment of Projects Imports_ - Para 1 - _1. Introduction_.txt Classification/Assessment of Projects Imports, Baggage and Postal ImportsChapter 9 - Warehousing - Para 13 - _14. Transfer of goods from one warehouse to another_.txt 13.1 The owner of any warehoused goods may, after warehousing the same, Custom s Manual , 2023 97 (a) inspect the goods; (b) deal with their containers in such manner as may be necessary to prevent loss or deterioration or damage to the goods; (c) sort the goods; or (d) show the goods for sale.Chapter 9 - Warehousing - Para 5 - _5. Appointment of Special Warehouses_.txt 4.1 As per Section 58 of the Customs Act, 1962, The Principal Commissioner of Customs or Commissioner of Customs may, subject to such conditions as may be prescribed, license a private warehouse wherein dutiable goods imported by or on behalf of the licensee may be deposited. 4.2 The main conditions for granting Private Bonded Warehou se licences are: Where, after inspection of the premises, evaluation of compliance to the conditions under regulation 3 and conducting such enquiries as may be necessary, the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, is satisfied that licence may be granted, he shall require the applicant to - (a) provide an all risk insurance policy, that includes natural calamities, riots, fire, theft, skilful pilferage and commercial crime, in favour of the President of India, for a sum equivalent to Custom s Manual , 2023 94 the amount of duty involved on the dutiable goods proposed to be stored in the private warehouse at any point of time; (b) provide an undertaking binding himself to pay any duties, interest, fine and penalties payable in respect of warehoused goods under sub -section (3) of section 73A or under the Warehouse (Custody and Handling of Goods) Regulations, 2016; (c) provide an undertaking indemnifying the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, from any liability arising on account of loss suffered in respect of warehoused goods due to accident, damage, deterioration, destruction or any other unnatural cause during their receipt, delivery, storage, despatch or handling; and (d) appoint a person who has sufficient experience in warehousing operations and customs procedures as warehouse keeper. [Refer Not. No.71 /2016 - Customs (N.T.) dated 14th May 2016]Chapter 25 - Export Oriented Units - Para 26 - _30. Replacement_repair of imported _indigenous goods_.txt 29.1 EOU/EHTP/STP/BTP units may be set up with approval of BOA to carry out reconditioning, repair, remaking, testing, calibration, quality improvement, up - gradation of technology and re - engineering activities for exp ort in foreign currency. Provisions of paras 6.8, 6.9, 6.10, 6.13, 6.14 of the FTP and para 6.28 of the HBP shall not, however, apply to such activities. In other words the unit undertaking these activities are not permitted sale in DTA and some other bene fits.Chapter 3 - Procedure for Clearance of Imported and Export - Para 6 - _7. Payment of duty_.txt 6.1 For availing partial or complete exemption from duties under different schemes and notifications, execution of end use/ provisional duty bonds with Bank Guarantee or other surety may be 8Turant Customs Process Flow for Imports Custom s Manual , 2023 38 required,in the prescribed forms. The amount of bond and bank guarantee is determined in terms of the instructions issued by the Board or conditions of the relevant noti fication or provisions of the Customs Act, 1962 or rules/regulations made there under.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 12 - _12. Entry Inwards and unloading and loading of goods_.txt 11.1 When entering any port/airport, all vessels are required to furnish to the proper officer, a list (or “nil” return) of ships stores intended for landing (excluding consumable stores issued from any Duty Free Shops in India). Retention on board of imported stores is governed by Import Store (Retention on board) Regulations, 1963. The consumable sto res can remain on board the vessel without payment of duties during the period the vessel/aircraft remains as “foreign going”. Otherwise, such consumable stores are to be kept under Customs seal. Even in respect of foreign going vessels, only stores for im mediate use may be left unsealed while excessive stores such as liquor, tobacco, cigarettes, etc are kept under Customs seal.Chapter 25 - Export Oriented Units - Para 6 - _7. Items allowed duty free imports_procurement_.txt 5.1 The EOUs basically function under the administrative control of the Development Commissioner of the Special Economic Zones, whose jurisdiction has been notified by the Ministry of Commerce. In all, there are seven Development Commissioners at Mumbai, Gandhi dham, Chennai, Cochin, Visakhapatnam, Noida and Kolkata, who supervise the functioning of the EOUs. The Development Commissioners of the SEZs are the Licensing Authorities in respect of units under the EOU scheme, as per specified territorial jurisdiction as indicated in the FTP. 5.2 The provisions of the Customs and Central Excise law in respect of the EOUs are administered by the Commissioners of Customs and Central Excise, who work under the control of Central Board of Indirect Taxes & Customs. The work re lating to the EOUs located in port cities/towns or within the municipal limits of port cities/towns, which was earlier transferred to the jurisdictional Commissioner of Central Excise, will continue to be handled by jurisdictional Commissioner of Customs & Central Excise. [Refer Circular Nos. 72/2000 -Cus, dated 31 -8-2000, No.87/2000Cus, dated 2 -11-2000 ;No. 932/22/2010 -CX, dated 4 -8-2010 and D.O. F.No. 450/17/2017 Custom IV dated 07.11.2017] 5.3 On the policy front, all decisions relating to the EOUs are taken by the Board of Approvals (BOA), set up under the Department of Commerce. The BOA is chaired by the Secretary, Ministry of Commerce. In the case of units engaged in manufacture of electronic hardware and software, the policy decisions are taken by the Inter Ministerial Standing Committee (IMSC) set up under the Department of Information Technology and the same are implemented through its Designated Officers. CBIC representative is a member of both the BOA/IMSC. The availability of any benefit under Customs or Central Excise Acts or the notifications issued thereunder has, however, to be determined by the Commissioner of Customs and Central Excise having jurisdiction over the unit. Appropriate inter-ministerial liaison is maintained for ensuring uniformity as far as possible in the FTP provisions and the provisions built in the relevant Customs and Central Excise notifications. Custom s Manual , 2023 244 6. Customs bonding: 6.1 The premises of EOU were earlier required to b e approved as a Customs bonded warehouse under the warehousing provisions of the Customs Act. The manufacturing and other operations were carried out under customs bond and the unit bears appropriate charges for officers on cost recovery basis. In case of units in Aquaculture, Horticulture, Floriculture, Granite quarrying etc exemption from bonding was given for administrative reasons with certain other safeguards being put in place to check that duty free benefits where availed are not abused. The EOUs wer e required to execute a multipurpose bond with surety/ security with jurisdictional Central Excise and Customs officers. [Refer Circular No. 15/95 -Cus., dated 23 -2-1995] 6.2 Recognizing the potential role of these units in the Make in India initiative and as a measure of improving the ease of doing business, it was decided to do away with the need to comply with warehousing provisions by these units. For this purpose, notification 44/2016 Customs dated 29th July 2016 was issued (effective from 13th Augus t 2016) amending the principal notification 52/2003 -Customs dated 31st March 2003. As a consequence, these units stand de -licensed as warehouses under Customs Act, 1962, with effect from 13th August, 2016. However EOUs are still required to execute a mult ipurpose bond with surety /security with jurisdictional Customs and Central Excise officers. [Refer Circular No.35/2016 -Customs dated, the 29th July 2016]Chapter 25 - Export Oriented Units - Para 18 - _20. Special concessions for certain waste products and other goods_.txt 19.1 Scrap/ waste/ remnants arising out of production process or in connection therewith are allowed to be sold in DTA, as per SION notified by Directorate General of Foreign Trade (under Duty Exemption Scheme), on payment of concessional duties/GST as applicable. Such sales of scrap/ waste/ remnants shall not be subject to achievement of positive NFE. In respect of items not covered by SION norms, Development Commissioner may fix ad -hoc norms for a period of six months and within this period, norm should be fixed by Norms Committee and ad -hoc norms will continue till such time. Sale of waste/ scrap/ remnants by units not entitled to DTA sale, or sales beyond DTA sale entitlement, shall be on payment of full dutie s. Scrap/ waste/ remnants may also be exported. However, no duties/ taxes on scrap/ waste/ remnants are charged, in case same are destroyed with permission of Central Excise & Customs authorities. Custom s Manual , 2023 252 19.2 The DTA clearance of by -products and rejects is not allowed to the EOUs, which have failed to achieve the positive NFE. 19.3 DTA clearance of goods manufactured by the EOUs which are not excisable the duty on inputs and consumables etc. procured/ imported dut y free under exemption notifications, which have gone into production of such non - excisable goods cleared into DTA, is recovered, besides payment of GST. 19.4 In case of Gems and Jewellery EOUs and EHTP/STP units, scrap, dust or sweepings of gold/ silver/ pla tinum generated in the unit is allowed to be forwarded to the Government Mint or Private Mint for conversion into standard gold bars and return thereof to the unit subject to the observance of procedure laid down by the Commissioner of Central Excise & Cus toms. The said dust, scrap or sweepings are also allowed clearance into DTA on payment of applicable customs duty on the gold/ silver/ platinum content in the said scrap, dust or sweepings. Samples of the sweepings/ dust are taken at the time of clearance and sent to mint for assaying. The assessment is finalized when the reports are received from the mint. [Refer Circular No.19/99 -Cus, dated 29 -4-1999] 19.5 The rate of duties for excisable by -products, rejects, waste etc, cleared in DTA by an EOU are prescr ibed under Notification No. 23/2003 -CE, dated 31 -3-2003.Chapter 29 - Customs Brokers - Para 1 - _2. Application for Customs Broker licence and eligibility_.txt Customs BrokersChapter 29 - Customs Brokers - Para 1 - _2. Application for Customs Broker licence and eligibility_.txt 1. Introduction 1.1 Section 146 of the Customs Act, 1962 states that no person shall carry on business as an agent relating to entry or departure of a conveyance or the import or export of goods at any Customs station unless such person holds a licence granted in this behalf in accordance with regulations made in this regard by the Board. Thus, any person desirous to carry on business as a Customs Broker relating to entry or departure of a conveyance or import or export of goods at any Customs station is required to obtain a l icence, which is referred to as the Customs Broker licence and the person concerned as the Customs Broker. 1.2 Section 146 of the Customs Act, 1962 read with the Customs Brokers Licensing Regulations (CBLR), 2018 governs the legal and procedural aspects of t he grant of Customs Broker licence as well as the obligations and responsibilities of a Customs Broker.Chapter 1 - Overview of Customs Functions - Para 8 - _7. Electronic Closure of Manifest _.txt The CBIC has introduced ‘eSanchit’ for paperless transa ction. The importers are now required to upload the required documents online through www.icegate.gov.in while filling the Bill of Entry instead of submitting the physical papers. Reply to queries raised by Customs Officers can be submitted online by uploa ding the documents. Physical presence of paper or person for assessment related works have been done away with. CBIC is embarking on a project to bring all Participating Government Agencies(PGAs) under eSanchit wherein PGAs who issues Licenses, Permits, Ce rtificates and Other Authorizations (LPCOs) would upload the documents themselves doing away with uploading of such document by the beneficiary (importer/ exporter) themselves. Importers/ Exporters, Customs Brokers and other beneficiaries are required to r egister on ICEGATE for this purpose. [Refer Circular 35/2018 - Customs dated 01.10.2018] E-Sanchit expansion: Aimed at further reducing physical interface between Customs/regulatory agencies and the trade and to increase the speed of clearance in both imports & exports, the E -Sanchit application provides a facility to upload digitally signed Licenses/Permits/Certificates/Other Authorizations (LPCOs) by Participating Government Agencies (PGAs) at all ICES locations across India. In this regard, kindly Refer to Board’s Circular s No. 44/2018 -Cus. dated 13.11.2018, No.13/2019 -Cus. dated 03.06.2019, No.19/2019 -Cus. dated 16.07.2019, No.03/2020 -Cus dated 15.01.2020, No.11/2020 -Cus. dated 10.02.2020 and No.24/2020 dated 14.05.2020. With issue of Board Circular Custom s Manual , 2023 13 No.57/2020 -Customs dated 30.12.2020, two (2) more PGAs namely Trade Promotion Council of India (TPCI) and Export Promotion Council for EOUs & SEZs (EPCES) were brought on board eSANCHIT platform. With this, the total number of PGAs on Board eSANCHIT becomes 53. [Refer Circular No.57/2020 -Customs dated 30.12.2020].Chapter 6 - Customs Valuation - Para 4 - _4. Methods of valuation of imported goods_.txt 3.1 Section 2(41) of the Customs Act, 1962 defines ‘Value’ in relation to any goods to mean the value thereof determined in accordance with the provisions of Section 14(1) of the Act ibid. In turn, Section 14(1) of the Act ibid states that the value of the imported goods and export goods shall be “the tran saction value of such goods, that is to say, the price actually paid or payable for the goods when sold for export to India for delivery at the time and place of importation, or as the case may be, for export from India for delivery at the time and place o f exportation, where the buyer and seller of the goods are not related and price is the sole consideration for the sale subject to such other conditions as may be specified in the rules made in this behalf”. It is also provided that in the case of imported goods such transaction value shall include “in addition...any amount paid or payable for costs and services, including commissions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, in surance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf.” 3.2 In accordance with the provisions of Section 14(1) of the Customs Act, 1962 the rules specified for the purpose of valuation may p rovide for: (i) The circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole considerati on for the sale or in any other case; and (iii) The manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, where the proper officer has reason to doubt the truth or accuracy of such value, and determination of value for the purposes of this section. 3.3 The pr ice paid or payable shall be calculated with reference to the rate of exchange as in force on the date on which a Bill of Entry is presented under Section 46, or a Shipping Bill or Bill of Export, as the case may be, is presented under Section 50 of the Cu stoms Act, 1962. Custom s Manual , 2023 64 3.4 When compared to the earlier provisions Section 14(1), the present provisions have discarded the concept of “demand value” and adopted the concept of “transaction value”. Also, the present Section 14 contains therein provisions for speci fic rules to be made for determination of value and also for specific additions to value on account of cost and services. Some provisions deleted from the earlier Section 14 include: (i) Reference to such or like goods. Thus, the value (transaction value) sh all be the price actually paid or payable for the goods under consideration. (ii) The reference to price of the goods ordinarily sold or offered for sale. (iii) The price of the goods when sold for export to India is to be considered and not the price in the cour se of international trade. 3.5 As provided in Section 14(1), the Custom Valuation (Determination of Value of Imported Goods) Rules, 2007 and the Custom Valuation (Determination of Value of Export Goods) Rules, 2007 have been framed for valuation of imported goods and export goods, respectively. 3.6 The provisions of Section 14(1) and the Custom Valuation (Determination of Value of Imported Goods) Rules, 2007 are based on the provisions of Article VII of GATT and the Agreement on implementation of Article VII of GATT. The methods of valuation prescrib ed therein are of a hierarchical (sequential) order. 3.7 The importer is required to truthfully declare the value in the import declaration and also provide a copy of the invoice and file a valuation declaration in the prescribed form to facilitate correct a nd expeditious determination of value for assessment purposes.Chapter 28 - Customs Cargo Service Providers - Para 2 - _2. Salient features of the HCCAR_ 2009_.txt 1.1 The Public Accounts Committee (PAC) in its 27th Report (2005 -06) recommended formulating appropriate legal provisions and guidelines to control the activities of custodians. In pursuance of these recommendations, the Government inserted a new Section 141(2 ) to the Customs Act, 1962 and thereafter under its authority framed the Handling of Cargo in Customs Areas Regulations, 2009 (HCCR, 2009). 1.2 The HCCAR, 2009 provide for the manner in which the imported goods/ export goods shall be received, stored, delive red or otherwise handled in a Customs area. The regulations also prescribe the responsibilities of persons engaged in the aforesaid activities.Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt 2.1 Under Section 12 of the Custom Act, 1962 import duties of Customs are leviable on all import goods, and no distinction is made whether the goods being imported had discharged duties earlier are being re -imported after exportation for particular purposes. Similarly, even if goods are indigenously manufactured which had been exported earlier under various export incentive schemes or duty drawback claim or even without any export incentive claim, when these are re - imported they attract the Customs duty leviable on like import goods (as the duty is on the act of importation) unless an exemption notification is issued. Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt 2.2 To avoid incidence of double duty on re -imported goods such when sent abroad f or repairs, certain relief from duty has been provided. Similarly, where the goods are indigenously manufactured, they should bear the Central Excise or GST duties, as applicable, which may not have been discharged at the time of exportation. Further, the exporters should not retain any benefits obtained as an export incentive if the goods are re -imported.Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt 2.3 The salient elements of the duty exemption governing the re -imported goods are as follows:Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt (i) On re -import of indigenously manufactured goods under duty Drawback/claim of refund of integrated tax paid, export under bond or under other claim of export incentives, essentially the duties equivalent to the export incentives etc. availed have to be paid , on re - importation. Thus, if the goods were exported on payment of GST, without claiming any rebate, and without claiming any export incentives such as Drawback or benefits of the duty exemption schemes, EPCG schemes, and where the indigenously manufactu red goods are being returned then no Customs duties are leviable. Further, when the indigenously manufactured goods are exported for repair and returned without claiming any benefits, duty is to be paid on a value comprising fair cost of repairs including cost of materials used in repairs, insurance and freight charges both ways. Similarly, in case of re -import of cut and polished precious and semi -precious stones exported for treatment abroad as referred to in Paragraph 4A.20.1 of the Foreign Trade Policy, duty is to be paid on a value comprising of the fair cost of treatment carried out including cost of materials used in such treatment, insurance and freight charges, both ways. Basically the benefit is available if the Assistant/Deputy Commissioner of Cus toms is satisfied that the goods are the same which were exported earlier and certain other conditions as laid down in the relevant notification are fulfilled. Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt [Refer Notification No.45/2017 -Cus, dated 30.06.2017]Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt (ii) Similar duty exemption provisions in case of re -import of the goods falling within the Fourth Schedule to the Central Excise Act, 1944 (1of 1944) are contained in Notification No.47/2017 -Cus, dated 30.06.2017. (iii) Goods manufactured in India or parts thereof that are re -imported for repai rs or reconditioning or reprocessing/refining/remaking etc. are exempt from duty subject to the Custom s Manual , 2023 194 condition that the re -importation takes place within a specified period; the goods are reexported within six months of re -importation; the Assistant/Deputy Comm issioner of Customs is satisfied as regards the identity of the goods; and certain other conditions ensuring re -export including execution of bonds are fulfilled. Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt [Refer Notification No.158/95 -Cus, dated 14 -11-1995 as amended vide Notification 43/2017 -Cus dated 30.06.2017]Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt (iv) Re-imported private personal property, which was imported earlier but exported out for any alteration, renovation, repair free of charge etc. is exempt from duty subject to the condition that t he goods are repaired on free of charge basis in accordance with the terms of warranty given by the manufacturers and in accordance with the established trade practice and Drawback or other incentives have not been availed. However, certain Custom duties equivalent to the cost of alterations/renovations/additions/repairs, if any, are payable. Chapter 19 - Re-importation and Re -exportation of Goods - Para 3 - _3. Re-exportation of imported goods_.txt [Refer Notification No.174/66 -Cus. dated 24 -9-1966] as amended vide Notification 44/2017 -Cus dated 30.06.2017Chapter 25 - Export Oriented Units - Para 4 - _4. Import_ procurement and warehousing_.txt 3.1 Projects having a minimum investment of Rs. 1 Crore and above in building, plant and machinery are usually considered for establishment under EOU Scheme. Minimum investment criteria is to be fulfilled at the time of commencement of production by the unit. The minimum inve stment Custom s Manual , 2023 242 criterion does not apply for certain sectors like Electronic Hardware Technology Park unit, Software Technology Park unit, Biotechnology Park units, Handicrafts, Agriculture, Floriculture, Aquaculture, Animal Husbandry, Information Technology, Servi ces, Brass Hardware and Handmade jewellery sectors. Setting up of trading units is not permitted under EOU scheme. Board of Approval (BOA) may allow establishment of EOUs with a lower investment criteria. 3.2 EOUs are normally permitted to be set up by a Unit Approval Committee headed by the Development Commissioner. Jurisdictional Commissioner of Customs & Central Excise is a member of the said committee. Proposals for setting up EOUs requiring industrial lice nse also require clearance by the Board of Approval (BOA) and Department of Industrial Policy and Promotion (DIPP). 100% foreign direct investment (FDI) is permitted through Automatic Route. Applications for conversion into an EOU/EHTP/STP/BTP unit from e xisting DTA units, having an investment of Rs. 50 crores and above in plant and machinery or exporting Rs. 50 crores and above annually, shall be placed before BOA for a decision. 3.3 For setting up of an EOU, three copies of the application in the prescribed form (ANF6A) are required to be submitted to the Development Commissioner. In certain cases, approval of the Board of Approval (BOA) is required. Applications for setting up of Electronic Hardware Technology Park/ Software Technology Park units are submit ted to the officer designated by the Department of Information Technology for this purpose. After approval of the application and issuance of Letter of Permission, the applicant is required to execute a legal undertaking ( Appendix -6E) with the Development Commissioner/ Designated Officer concerned within the prescribed time period. On execution of legal undertaking, a Green Card is issued to the unit. 3.4 On approval for setting up an EOU by Unit Approval Committee, a Letter of Permission (LOP/LOI) is issued by the jurisdictional Development Commissioner. It mentions interalia the capacity and items of manufacture and export, capital goods permitted to be imported/ procured. Thereafter, the unit has to execute a legal undertaking with the Development Commissi oner. The LOP/ LOI issued is construed as a license for all purposes. After obtaining the LOP and execution of legal undertaking, the unit is required to execute a general purpose B -17 bond with the jurisdictional Assistant/Deputy Commissioner of Customs a nd Central Excise. This bond was notified vide Notification No. 6/98 Central Excise (N.T.), dated 02.03.1998 under the erstwhile Central Excise Rules, 1944. A revised B -17 (General Surety/Security) bond updated with references to GSTIN, present FTP provisi ons and Notification No. 52/2003 - Customs dated 31.03.2003 etc., has been notified vide Notification No. 01/2018 CE(NT) dated 05.12.2018 under the present Rules 7, 9, 21 and 22 of the Central Excise Rules, 2017. This new bond will be applicable to the new EOUs. The existing EOUs shall continue with the earlier B -17 bond already executed by them so that there is no disruption in their working. Also, all relevant instructions applicable for the old B -17 bond will be mutatis mutandis applicable to the new B -17 bond. [ Refer Circular 50/2018 - Customs dated 06.12.2018]Chapter 30 - Offences and Penal Provisions - Para 7 - _7. Mandat ory penalty in certain cases_.txt 6.1 In terms of Section 114 of the Customs act, 1962 any person, who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act, shall be liable to penalties as follows: (i) In the case of goods in respect of which any prohibition is in force under Customs Act, 1962 or any other law for the time being in force, to a penalty not exceeding three times the value of the goods as declared by the exporter or the value as determined under the Customs Act, 1962, whichever is the greater; Chapter 30 - Offences and Penal Provisions - Para 7 - _7. Mandat ory penalty in certain cases_.txt (ii) In the case of dutiable goods, other than prohibited goods, to a penalty not exceeding ten percent (10%) of the duty sought to be evaded on such goods or Rs.5,000/ -, whichever is higher; PROVIDED th at where such duty as determined under sub -section (8) of section 28 and the interest payable thereon under section 28AA is paid within 30 days from the date of communication of the order, the amount of penalty liable to be paid by such person under this section shall be 25% of the penalty so determined. Chapter 30 - Offences and Penal Provisions - Para 7 - _7. Mandat ory penalty in certain cases_.txt (iii) In the case of any other goods, to a penalty not exceeding the value of the goods, as declared by the exporter or the value as determined under the Customs Act, 1962, whichever is the greater.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 1.1 Prior to adoption of the SAFE Framework by WCO in 2005, Customs administration all over the world including India, were already implementing various forms of Customs compliance programmes which focused on traditional areas of Customs requirements, and whic h can also be considered as trade facilitation programmes, based on the Revised Kyoto Convention’s “Authorised Persons” provisions. In India this programme was known as Accredited Client Programme (ACP). (Notification no. 42/2005 -Cus Dated 24.11.2005) whic h provided facilitation to clients subject to their fulfillment of the prescribed eligibility criteria. As of March 2015, 168 out of 180 WCO members have signed letters of intent committing to implement the SAFE Framework. In India the AEO programme was la unched in 2011 on Pilot basis vide circular no. 37/2011 -Cus dated 23.08.2011 and rolled out in full fledged manner vide circular no. 28/2012 -Cus dated 16.11.2012. In the light of these international developments, as well as in view of the focus of the Gove rnment of India on “Ease Of Doing Business” , Central Board Of Indirect Taxes and Customs has developed a comprehensive unified trade facilitation programme by incorporating the existing ACP scheme and ongoing AEO Programme into a revised AEO Programme vide circular no. 33/2016 -Customs dated 22.07.2016 providing additional facilities to the legitimate trade who have demonstrated strong internal control system and willingness to comply with the laws administered by the Central Board of Indirect Taxes and Cust oms. 1.2 The objective of the revised AEO programme shall continue to remain same as earlier, that is, to provide businesses with an internationally recognized quality mark which will indicate their secure role in the international supply chain and that thei r customs procedures are efficient and compliant. An entity with an AEO status can, therefore, be considered a ‘secure’ trader and a reliable trading partner . Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 1.3 In 2005 the World Customs Organisation (WCO) adopted the SAFE Framework of Standards to secure and facilitate global trade, which later included the concept of an Authorized Economic Operator (AEO) whereby a party engaged in the international movement of goods is approved by Customs as compliant with the supply chain security standards, and given be nefits, such as simplified Customs procedures and reduced Customs intervention. The AEO concept is being increasingly adopted by various Customs administrations with the objective of securing the supply chain with resultant benefits for the trading communi ty. Consistent with the “SAFE Framework” developed by the WCO, the Indian Customs administration has developed an AEO Programme that encompasses various players in the international supply chain such as importers, exporters, warehouse owners, Custom House Agents, freight forwarders and custodians / terminal operators. 1.4 As aforestated, the AEO Programme seeks to secure the global supply chain in partnership with business entities that are fully legally compliant and provide with the Customs the confidence t o validate their security features. Therefore, it is imperative that participating entities ensure they fulfill this fundamental requirement. 1.5 Customs organizations all over the world are tasked with the twin challenges of securing the borders from unlawf ul trade and at the same time facilitating the legitimate trade. Thus in light of the said objectives the AEO program was given strength vide Circular No. 33/2016 -Customs dated 22.7.2 016(herein after referred to as “said Circular’), Circular No. 03/2018 Customs dated 17.01.2018, 26/2018 Customs dated 10.08.2018, 51/2018 -Customs dated 07.12.2018, and 54/2020 -Customs dated 15.12.2020. This unique international instrument has ushered in modern supply chain security standards with the help of a clo ser partnership between Customs and business in the form of Authorized Economic Operator (AEO) programme, which constitutes one of the three pillars on which SAFE Framework sets. The AEO programme seeks to provide tangible benefits in the form of faster Cu stoms clearances and simplified Customs procedures to those business entities who offer a high degree of security guarantees in respect of their role in the supply chain. The SAFE Framework sets forth the criteria by which businesses in the supply chain ca n obtain authorized status as a secure partner. Such criteria address issues such as threat assessment, a security plan adapted to the assessed threats, procedural measures to prevent Custom s Manual , 2023 358 illegitimate goods entering the supply chain, physical security of build ings and premises used as loading or warehousing sites, and security of cargo, means of transport, personnel and information system. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 2 Three tier AEO programme for importers and exporters (AEO -T1, AEO -T2, and AEO -T3): 2.1 On the strength of Circular No. 33/2016 -Customs dated 22.7.2016, the earlier existing ACP and AEO programmes were merged into the new AEO programme. For the economic operat ors other than importers and the exporters, the new programme offers only one tier of certification (i.e. AEO - LO) whereas for the importers and the exporters, there are three tiers of certification (i.e. AEO -T1, AEO -T2 and AEO -T3). Accordingly, henceforth the AEO Programme Manager may, following an application by an economic operator, issue the following Authorized Economic Operator Certificates (hereinafter referred to as AEO certificates) to which the applicant may be eligible as per the eligibility condi tions and criteria laid down under paragraph 3 of the said circular: Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 2.2 AEO -T1 Certificate This certificate may be granted only to an importer or to an exporter. For the purpose of this certificate, (i) The Importer/Exporter should fulfill the criteria mentio ned in Circular No. 33/2016 -Customs dated 22.07.2016 as amended, and Circular No. 26/2018Cus., dated 10.08.2018. (ii) All other requirements as stipulated in the said circular shall be considered to have been met if the information and documents submitted by the applicant prove the claims of the applicant to the satisfaction of the Zonal AEO Programme Manager. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt Further, keeping in line with India's Prime Minister's vision of implementing 'Digital India' and ensuring 'Ease of Doing Business,' the first step towards digitization of the Indian AEO Programme was taken with the launching of an AEO Web Application on 30.11.2018. With the launch of the online portal and subsequent issuance of Circular 51/2018 -Customs dated 07.12.2018, the entire process of AEO -T1 certification was digitized to allow the application filing, processing & digital signed de livery of AEO certification over an online platform. This digitization has provided wholesome support to the applicants by circumventing physical documentation requirements and submitting their application with the click of a button to ensure the highest d egree of ease in doing business for the applicant. The processing of AEO T1 via the digital mode is faster as it’s completely online. At the same time, it also offers the benefit of tracking the status of application for the applicant and ease of supervisi on for the customs officials. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 2.3 AEO -T2 Certificate This certificate may be granted only to an importer or to an exporter. For the purpose of this certificate, (i) The economic operator should fulfill the criteria mentioned at para 3.1 of the said circu lar as amended; and (ii) all other requirements as stipulated in paragraphs 3.2, 3.3, 3.4 and 3.5 of the said circular shall be considered to have been met if the claims made in this regard in information and documents submitted by the applicant have been phys ically verified by the AEO Programme Team by visiting the concerned places/premises of the applicant, on the dates decided by mutual consent by the team and the applicant, and found to be true to the satisfaction of the AEO Programme Manager. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 2.4 AEO -T1 & AEO -T2 Certificate (for MSMEs) - Vide the Circular 54/2020 -Customs dated 15.12.2020 customs has ensured procedural simplification for AEO accreditation of the MSMEs, ensuring increased facilitation through rationalized compliance requirements (MSME Anne xure 1 & 2) and minimum but effective security requirements (MSME Annexure 3). These annexures have been designed to fulfill the aspirations of a simpler application procedure with reduced documentation requirements for MSMEs' AEO accreditation. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 2.4.1 This endeavour of CBIC is expected to aid MSMEs by way of the reduced burden of compliance to become an accredited AEO entity and avail benefits of reduced financial Custom s Manual , 2023 359 security/guarantee. This procedural simplification is expected to bring more MSMEs unde r the Authorised Economic Operator (AEO) Programme's fold. Their increased share amongst accredited AEO entities is poised to contribute to the Aatma Nirbhar Bharat Abhiyan and ensure supply chain security. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 2.5 AEO -T3 Certificate - This certificate may be granted only to an importer or to an exporter. For the purpose of this certificate,Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt (i) The economic operator must have continuously enjoyed the status of AEO -T2 for at -least a period of two years preceding the d ate of application for grant of AEO -T3 status; orChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt (ii) The economic operator must be an AEO -T2 certificate holder, and its other business partners namely importers or exporters, Logistics service providers, Custodians/Terminal operators, Customs Brokers and W arehouse operators are holders of AEO -T2 or AEO -LO certificate or any other equivalent AEO certificate granted by a foreign Customs.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 3 Single Tier AEO Programme for Logistics Operators, i.e., Custodians or Terminal Operators, Customs Brokers and Warehouse Operators .Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 2 - _4. Benefits of an AEO Certificate _.txt 3.1 AEO -LO Certificate This certificate may be granted to categories of economic operators other than importers and exporters, namely Logistics Providers, Custodians or Terminal Operators, Customs Brokers and Warehouse Operators. F or the purpose of this certificate, (i) The economic operator should fulfill the criteria mentioned at para 3.1 of the said circular as amended; and (ii) all other requirements as stipulated in paragraphs 3.2, 3.3, 3.4 and 3.5 of the said circular shall be consid ered to have been met if the claims made in this regard in information and documents submitted by the applicant have been physically verified by the AEO Programme Team by visiting the concerned places/premises of the applicant, on the dates decided by mutu al consent by the team and the applicant, and found to be true to the satisfaction of the AEO Programme Manager.Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt 7.1 The following examination norms are provided for import and export of courier consignments: (a) 100% screening of import/ export consignments (documents and all types of cargo) is required to be done through X -ray or other NII techniques. Wher ever possible the facility of X -ray machines available with Customs could be used; otherwise the airlines or AAI's screening facility may be resorted to for such screening. Further, wherever feasible such screening by multi -agencies c ould be combined to reduce the time taken and avoid duplicity. (b) Physical examination of export documents, gifts, samples and export goods limited up to a maximum of 10% of the total courier consignments or specific intelligence. The consignments so s elected will be examined 100%. (c) Physical examination of import documents, gifts, samples and dutiable goods limited upto a maximum of 10% of the total courier consignments. The consignments so selected will be examined 100%. Custom s Manual , 2023 170 (d) Selection of consignments ’ physical examination would be based on the various parameters such as nature of goods, value, weight, status of importer, etc. (a) Commi ssioner of Customs in respective port can exercise the discretion of random examination of goods, on specific parameter such as country of import/export, nature of goods as presently provided in the EDI system. (b) Any consignment can be examined by the Cus toms (even upto 100% examination), if there is any specific intelligence or there is doubt during Xray in respect of the said consignment. (c) Under the automated process the consignments would be identified for examination on the basis of risk analysis . Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt [Refer Circular No. 23/2006 -Cus, 25 -8-2006]Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt 8 Transshipment of goods: 8.1 The facility of transshipment between two Customs stations is available under courier mode as per the provisions of the Customs Act, 1962, Goods Imported (Conditions of Transhipment Regulations, 1995 and other instructions. Many times consignments imported through courier mode may also need to be transferred to cargo terminal of the same airport for clearance purposes. Such transfer is akin to local movement of cargo from one custom area of the Customs station to another custom area of the same station and is covered by loca l procedure evolved by the jurisdictional Commissioner of Customs. Chapter 16 - Import and Export through Courier - Para 7 - _9. Disposal of uncleared goods_.txt [Refer Circular No.18/2009 -Cus, dated 8 -6-2009]Chapter 3 - Procedure for Clearance of Imported and Export - Para 24 - _28. 24x7 Customs clearance facility_.txt 27.1 Bill of Entry (Electronic Integrated Declaration and paperless processing) Regulations, 2018 and Shipping Bill (Electronic Integrated Declaration and paperless processing) Regulations, 2019 a s amended, have been framed in exercise of powers conferred under section 157 read with section 46 and section 50 of the Customs Act, 1962 to mandate self -assessment by the importer or exporter, as the case may be. [Refer Notifications No.36/2018 -Cus (N. T.) dated 11 -05-2018 and No.33/2019 -Cus (N.T.) dated 25 -04-2019]Chapter 1 - Overview of Customs Functions - Para 7 - _6. E-Sanchit_.txt The Board has decided that with effect from 1 -4-2015 importers, exporters, customs brokers, shipping lines, airlines or their agents shall have the facility to use Digital Signature Certificate for filing C ustoms process documents viz. Bills of Entry, Shipping Bills, IGM (General Declaration and Cargo Declaration), EGM (General Declaration), CGM through Remote EDI System (RES). Besides ACP, all importers, exporters using services of Customs Brokers for forma lities under Customs Act, 1962, shipping lines and air lines are required to file customs documents under digital signature certificates mandatorily with effect from 01.01.2016. [Refer Circular No.10/2015 Cus., dated 31 -3-2015 and Circular 26/2015 - Customs dated 23.10.2015]Chapter 32 - Grievance Redressal - Para 4 - _4. Setting up of _Customs Clearance Facilitation Committee_ _CCFC__.txt 3.1 At international airports more than 90% of the passengers that have nothing to declare walk through the Green Channel without interaction with Customs. Even otherwise, the Air Customs Officers have been sensitized to show due courtesy and exemplary conduct towards all passengers. However, in case any passenger still has a grievance there are a number of illuminated boards installed by Customs in the arrival/departure halls and in the immigratio n area advising them to approach the PRO (Customs) for help. Senior officers of the rank of Assistant/Deputy Commissioners of Customs are also available round the clock and can be directly approached by passengers for redressal of their grievances. 3.2 The N otices displayed prominently at the airports also invite the public to lodge any complaint with the Commissioner of Customs or the CVC. 3.3 An Airport Facilitation Committee has been constituted to look into the complaints of the passengers at the internatio nal airports. This Committee includes representatives of various agencies working at the airport like IAAI, Customs, Immigration, and Police etc. and meets once a month.Chapter 25 - Export Oriented Units - Para 29 - _35. Recovery of duty forgone and penal action for abuse_diversion etc._.txt 33.1 In terms of the Manufacture and Other Operations in Warehouse Regulations,1966 operational flexibility is provided to EOUs and they do not need to carry out manufacturing operations under physical supervision of Central Excise and Customs officers and are also exempt from locking of the warehouse, control over the issue of imported goods etc. by these officers. All the movements from and to the EOU like clearance of raw materials/ component to the job workers premises, return of goods from the job -workers' premises, clearance to other EOUs, export and sale in DTA are allowed to be made by the EOU subject to maintenance of the records. 33.2 In absence of physical control greater stress is given on proper maintenance of prescribed records & accounts and non -maint enance of the accounts by the units is viewed seriously. The officers incharge of EOUs are required to scrutinize/examine the accounts/ records and transactions of the EOU at least once a month and ensure that all movements of goods are recorded in the pro per register. The Chief Commissioner is empowered to order special audit of the EOU by Cost Accountant nominated in this regard. Cost audit is employed as a tool to check the correctness of raw materials, quantity used, finished goods produced or other suc h situation. [Refer Circular No.88/98 -Cus, dated 2 -12-1998] Custom s Manual , 2023 257 34. Monitoring of EOUs: 34.1 In terms of 6 F of Appendices and ANFs, the performance of EOUs is to be reviewed by the Unit Approval Committee (UAC) of the SEZ headed by the Development Commissioner wh ich consists of Commissioner of Central Excise and Customs or his nominee as one of the members. The purpose of review is to ensure that the performance of EOUs is effectively monitored and action is taken against the units which have contravened the provi sions of the FTP/HBP and the Customs Law/ Procedures. Besides, such monitoring gives an opportunity to the Government to discuss and help resolve the problems/ difficulties being faced by the EOUs. The idea is to remove all bottlenecks in export promotion efforts while not jeopardizing the interests of revenue. 34.2 In terms of Appendix - 6E, EOUs are required to submit to concerned Development Commissioner quarterly performance report [QPR] for the period ending March/June/September and December every year wit hin 30 days of close of quarter, and annual performance report [APR] within 90 days of close of financial year failing which further imports and DTA sale are not permitted. Appendix - 6E was amended by DGFT vide Public Notice no. 36/2015 -2020 dated 04.09.20 18 requiring EOUs to submit a copy of QPR/APR to Jurisdictional AC/DC of Customs/Central Excise.Chapter 9 - Warehousing - Para 9 - _10. Extension of warehousing period_.txt 9.1 As per section 61 of the Customs Act, 1962, Custom s Manual , 2023 96 (1) Any warehoused goods may remain in the warehouse in which they are deposited or in any warehouse to which they may be removed, (a) in the case of capital goods intended for use in any hundred per cent export -oriented undertaking or electronic hardware techn ology park unit or software technology park unit or any warehouse wherein manufacture , or other operations have been permitted under section 65, till their clearance from the warehouse; (b) in the case of goods other than capital goods intended for use in any hundred per cent. export oriented undertaking or electronic hardware technology park unit or software technology park unit or any warehouse wherein manufacture , or other operations have been permitted under section 65, till their consumption or clearance from the warehouse; and (c) in the case of any other goods, till the expiry of one year from the date on which the proper officer has made an order under sub -section (1) of section 60 Provided further that where such goods are likely to deteriorate, the peri od referred to in the first proviso may be reduced by the Principal Commissioner of Customs or Commissioner of Customs to such shorter period as he may deem fit.Chapter 25 - Export Oriented Units - Para 28 - _33. Supervision by Departmental officers_.txt 32.1 Cost recovery charges are the amount recoverable from the EOU on account of the expenses incurred by the Government for the posting of Central Excise & Customs staff at its premise s to supervise their operations. The cost of posts created for EOUs has been determined at an amount equivalent to the actual salary and emoluments of the staff deployed i.e. the average pay and allowances including D.A., H.R.A etc. The EOUs pay in advance the cost recovery charges determined for the entire year. Generally, one Central Excise and Customs officer supervises the functioning of four to five units and the cost recovery charges are shared amongst them. [Refer Instructions F.No.305/105/85 -FTT, dated 10 -6-1986 and F. No. 11018/63/87 -Ad IV, dated 11 -1-1988]Chapter 29 - Customs Brokers - Para 6 - _7. Suspension_ revocation of licence or imposition of penalty_.txt 6.1 Regulation 11 of the CBLR 2018 casts certain obligations on a Customs Broker. Some of the important obligations enjoin the Customs Broker are to: (a) obtain an aut horisation from each of the companies, firms or individuals by whom he is for the time being employed as Customs Broker and produce such authorisation whenever required by the Assistant/Deputy Commissioner of Customs; (b) transact business in the Customs Sta tion either personally or through an employee duly approved by the Assistant/Deputy Commissioner of Customs; (c) not represent a client in any manner to which the Customs Broker , as a former employee of the Central Board of Indirect taxes and Customs gave p ersonal consideration, or as to the facts of which he gained knowledge, while in Government service; (d) advise his client to comply with the provisions of the Act and in case of non - compliance, shall bring the matter to the notice of the Assistant/Deputy C ommissioner of Customs; (e) exercise due diligence to ascertain the correctness of any information which he imparts to a client with reference to any work related to clearance of cargo or baggage; (f) not withhold information contained in any order, instructio n or public notice relating to clearance of cargo or baggage issued by the Commissioner of Customs, from a client who is entitled to such information; (g) promptly pay over to the Government, when due, sums received for payment of any duty, tax or other debt or obligations owing to the Government and promptly account to his client for funds received for him from the Government or received from him in excess of Governmental or other charges payable in respect of the clearance of cargo or baggage on behalf of t he client; (h) not procure or attempt to procure directly or indirectly, information from the Government records or other Government sources of any kind to which access is not granted by the proper officer; (i) not attempt to influence the conduct of any offic ial of the Customs Station in any matter pending before such official or his subordinates by the use of threat, false accusation, duress or the offer of any special inducement or promise of advantage or by the bestowing of any gift or favour or other thing of value; (j) not refuse access to, conceal, remove or destroy the whole or any part of any book, paper or other record, relating to his transactions as a Customs Broker which is sought or may be sought by Principal Commissioner of Customs or Commissioner of Customs; (k) maintain up to date record such as bill of entry , shipping bill , transhipment application and all correspondences and other papers relating to his business as Customs Broker and also accounts including financial transactions in an orderly and itemized ma nner as specified by Deputy / Assistant Commissioner of Customs; Custom s Manual , 2023 302 (l) immediately report the loss of license to the Principal Commissioner of Customs or Commissioner of Customs; (m) discharge duty as a Customs Broker with utmost speed and efficiency and without any delay; (n) verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared address by using reliable, independent, authentic documents, data or information; (o) Inform any change of postal address, telephone number, e - mail etc. to the Deputy Commissioner / Assistant Commissioner of Customs within 1 month of such change. (p) maintain all records and accounts that are required to be maintained u nder CBLR, 2018 and preserve for at least five years and all such records and accounts shall be made available at any time for the inspection of officers authorised for this purpose; and (q) co-operate with the Customs authorities and shall join investigation s promptly in the event of an inquiry against them or their employees.Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 8 - _11. Clearance of imported metal scrap _.txt 10.1 As per Chapter 1A of General Notes regarding Import Policy (ITC (HS) Classification of Export and Import Items, Schedule I, imports of Hazardous Waste into India shall be subject to the provisions of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016. Further, no twithstanding anything contained in ITC (HS) Classifications of Export and Import Items, import of hazardous waste or substances containing or contaminated with such hazardous wastes as specified in Schedule 8 of Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 shall be prohibited. 10.2 Wastes arising out of the operation from ships beyond five kilometres of the relevant baseline as covered under the provisions of the Merchant Shipping Act, 1958 (44 of 1958) and the rules made thereunder and as amended from time to time; The utilisation of waste oil/sludge derived from the normal course of a ship's operation as a resource or after pre-processing either for co -processing or for any other use, including within the premises of the ge nerator (if it is not part of process), shall be carried out only after obtaining authorisation from the State Pollution Control Board in respect of waste on the basis of standard operating procedures or guidelines provided by the Central Pollution Control . Such waste oil/sludge will conform to the definition in Schedule IV of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 10.3 Import of Hazardous Chemicals permitted is permitted in accordance with the provisions of the Manuf acture, Storage and Import of Hazardous Chemicals Rules 1989 (as amended) made under the Environment (Protection) Act, 1986). Besides other conditions mentioned in the Rules, the importer shall, before 30 days but not later than the date of import, furnish the details specified in Rule 18 to the Authority specified in Schedule 5 of the said Rules. 10.4 Import of products, equipment containing Ozone Depleting Substances (ODS) will be subject to Rule 10 of the Ozone Depleting Substances Rules, 2000. In terms of these Rules no person shall import or cause to import any product specified in column (2) of Schedule VII, which was made with or contains Ozone Depleting Substances specified in column (3), unless a license is obtained from the Directorate General of Fore ign Trade. 10.5 Import of Genetically Modified Food, Feed, Genetically Modified Organism (GMOs) and Living Modified Organisms (LMOs) will be subject to the following conditions : Custom s Manual , 2023 85 i. The import of GMOs / LMOs for the purpose of (i) R & D; (ii) food; (iii) feed; (iv) processing in bulk; and (v) for environment release will be governed by the provisions of the Environment Protection Act, 1986 and Rules 1989. ii. The import of any food, feed, raw or processed or any ingredient of food, food additives or any food product that contains GM material and is being used either for industrial production, environmental release, or field application will be allowed only with the approval of the Genetic Engineering Approval Committee (GEAC). iii. Institutes / Companies who wish to import Genetically Modified material for R&D purposes will submit their proposal to the Review Committee for Genetic Modification (RCGM) under the Depa rtment of Bio -Technology. In case the Companies / Institutes use this Genetically Modified material for commercial purposes approval of GEAC is also required. iv. At the time of import all consignments containing products which have been subjected to Genetic Modification will carry a declaration stating that the product is Genetically Modified. In case a consignment does not carry such a declaration and is later found to contain Genetically Modified material, the importer is liable to penal action under the F oreign Trade (Development and Regulation) Act, 1992. 10.6 As per Chapter 1A of General Notes regarding Import Policy (ITC (HS) Classification of Export and Import Items, Schedule I, import of textile and textile articles is permitted subject to the condition that they shall not contain any of the hazardous dyes whose handling, production, carriage or use is prohibited by the Government of India under the provisions of Section 6(d)(2) of the Environment (Protection) Act, 1986 read with the relevant rule(s) fram ed thereunder. For this purpose, the import consignments shall be accompanied by a pre -shipment certificate from a textile testing laboratory accredited to the National Accreditation Agency of the Country of Origin. In cases where such certificates are not available, the consignment will be cleared after getting a sample of the imported consignment tested and certified from any of the agencies indicated in Public Notice No. 12 (RE -2001)/1997 -2002, dated 3 -5-2001. The sampling will be based on the following parameters: (i) At least 25% of samples are drawn for testing. (ii) While drawing the samples, Customs will ensure that majority samples are drawn from consignments originating from countries where there is no legal prohibition on the use of harmful hazardous d yes. (iii) The test report will be valid for a period of 6 months in cases where the textile/ textile articles of the same specification/quality are imported and the importer, supplier and the country of origin are the same.Chapter 3 - Procedure for Clearance of Imported and Export - Para 22 - _26. Export General Manifest_.txt 25.1 After actual export of the goods, the Drawback claim is automatically processed through EDI system by the officers of Drawback Branch on first -come -first-served basis. The status of the Shipping Bills and sanction of Drawback claim can be ascertained from the query counter set up at the Service Center. If any query is raised or deficiency noticed , the same is also shown on the terminal and a print out thereof may be obtained by the authorized person of the exporter from the Service Centre. The exporters are required to reply to such queries through the Service Centre. The claim will come in queue of the EDI system only after reply to queries/deficiencies is entered in the Service Centre. 25.2 All the claims sanctioned on a particular day are enumerated in a scroll and transferred to the Bank through the system. The bank credits the drawback amount in the respective accounts of the exporters. The bank may send a fortnightly statement to the exporters of such credits made in their accounts. 25.3 The Steamer Agent/Shipping Line may transfer electronically the EGM to the Customs EDI system so that the physica l export of the goods is confirmed, to enable the Customs to sanction the Drawback claims. [ For more details on duty drawback Scheme, please refer Chapter 22]Chapter 26 - International Passenger Facilitation - Para 7 - _9. Import of Indian currency_.txt 8.1 Any person can bring into India foreign exchange without any limit. However, declaration of foreign exchange/curren cy is required to be made in the prescribed Currency Declaration Form in the following cases: (a) Where the value of foreign currency notes exceeds US$ 5000/ - or equivalent; and (b) Where the aggregate value of foreign exchange (in the form of currency notes, ba nk notes, traveler cheques etc.) exceeds US$10,000/ - or its equivalent.Chapter 24 - Special Economic Zones - Para 15 - _16. Exit of units_.txt 15.1 As per Rule 39 of the SEZ Rules, after advance intimation to the Specified Officer, a Unit may destroy, without payment of duty, goods including capital goods, procured from Domestic Tariff Area or goods imported or goods manufactured/produced by the Unit including rejects, waste, scrap subject to prior environmental clearance if any required for such destruction. Where it is not possible to destroy goods within the Special Economic Zone, destruction of go ods shall be carried out, outside the Special Economic Zone with the permission of Specified Officer and in the presence of the Authorized Officer. However, destruction of precious metals, diamond, precious stones and semi -precious stones IS not allowed. T he officers supervising destruction are required to ensure that goods are destroyed fully rendering them unfit for further use and give certificate to that effect. The Unit shall be required to pay back the drawback and Duty Exemption Pass Book credit avai led in of case goods procured from Domestic Tariff Area are destroyed due to natural calamities.Chapter 26 - International Passenger Facilitation - Para 1 - _1. Introduction_.txt International Passenger FacilitationChapter 25 - Export Oriented Units - Para 30 - _36. De-bonding of goods_ exit fr om EOU scheme_.txt 35.1 EOUs are required to achieve positive NFE as stipulated in the FTP and in case of failure to do so, the duty forgone under the EOU scheme along with interest is recoverable from the units. Further, the duty is recoverable from the units in case of non rece ipt of imported/ indigenously procured goods in the factory premises after import/ procurement, loss of goods in transit, non accountal of imported/ indigenously procured goods, unauthorized DTA sale, clandestine removal etc. Duty can also be demanded in c ase of failure to utilize duty free imported/ indigenously procured goods including capital goods within the prescribed time limit. The duty is also recoverable on goods removed for job work/ display/ testing/ quality testing, but not received back in the unit within the specified period of time. 35.2 Apart from recovery of duty forgone, the law also provides for taking penal action where any EOU is found to have indulged into any fraudulent activities e.g. clandestine removal of production into DTA without pa yment of duties, diversion of duty free materials in transit to the unit after customs clearance or after receipt etc., not only the offending goods can be seized and confiscated, but even units penalized heavily/ prosecuted.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt A business authorized by the Customs as an AEO can enjoy benefits flowing from being a more compliant and se cure company as well as favourable consideration in any Customs proceedings coupled with better relations with Customs. AEO status will also ensure a low -risk score is incorporated into Customs, Risk Management System” (RMS) and used to determine the frequ ency of Customs physical and documentary checks. The benefits may also include simplified Customs procedure, declarations, etc. besides faster Customs clearance of consignments of/for AEO status holders. The scope of the benefits to the AEOs based on their categor ies would be as mentioned below: Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt 4.1 Benefits for AEO -T1:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt i. They shall be accorded high level of facilitation in imports and export of their consignments, thereby ensuring shorter cargo release time. ii. Facility of Direct Port Delivery (DPD) of their import Containers and/ or Direct Port Entry (DPE) of their Export Containers would be available to them (depending on the volume of their Import/ Export trade in terms of number of containers). iii. ID cards to be granted to authorized personnel for hassle free entry to Custom Houses, CFSs and ICDs. iv. Wherever feasible, they will get separate space earmarked in Custo dian’s premises. v. In case they are required to furnish a Bank Guarantee, the quantum of the Bank Guarantee would be 50% of that required to be furnished by an importer/ exporter who is not an AEO Certificate Holde r. However, this exemption from Bank guarantee would not be applicable in cases where the Competent Authority orders furnishing of Bank Guarantee for provisional release of seized goods. Custom s Manual , 2023 360 vi. Investigations, if any, in respect of GST, Customs, erstwhile Centra l Excise and Service Tax cases would be completed, as far as possible, in six to nine months. vii. Dispute resolution at the level of Adjudicating Authorities in respect of GST, Customs, erstwhile Central Excise and Service Tax cases would be done preferably a nd as far as possible within six months. viii. They will not be subjected to regular transactional PCA, instead of that onsite PCA will be conducted once in three years only. ix. They will get an e -mail regarding arrival/ departure of the vessel carrying their con signments. x. 24/7 clearances on request at all sea ports and airports No Merchant Overtime Fee (MOT) charges need to be paid. xi. Where there is no SION/valid Ad -hoc Norms for an export product and where SION has been notified but exporter intends to use addit ional inputs in the manufacturing process, eligible exporter, who is an AEO, can apply for an Advance Authorization under this scheme on self - declaration and self -ratification basis” (added by Circular No. 3/2018 - -Cus., dated 17.01.2018). xii. Will be exempte d from the requirements of drawal of samples for the purpose of grant of drawback, except in case of any specific information or intelligence(added by Circular No. 18/2017 -Customs dated 29.05.2017). Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt 4.2 Benefits for AEO -T2: The following benefits would be provided over and above the benefits offered in T1:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt i. They shall be accorded higher level of facilitation (as compared to AEO -T1 in imports and export of their consignments. ii. For Importers/Exporters not opting for DPD/DPE, seal verification/scrutiny of documents by Custom officers would be waived. Consignments would be given out of charge or let export order, as the case may be, without any scrutiny by the officers. iii. The containers selected for scanning will be scanned on priority, by giving front line of treatment. iv. Facility of deferred payment of duty will be provided, from a date to be notified v. Faster disbursal of drawback amount within 72 hours of EGM submission, from a date to be notified vi. The BEs/SBs selected for Assessment and/or Examination will be processed on priority by the Customs officers. vii. Facility of self -sealing of export goods would be allowed without the requirement to seek case to case base permission from the authorities viii. Faster completion of Special Branch ( ‘SVB’) proceedings in case of related party imports and monitoring of such cas es for time bound disposal in terms of new guidelines ix. In case they are required to furnish a Bank Guarantee, the quantum of the Bank Guarantee would be 25% of that required to be furnished by an importer/ exporter who is not an AEO Certificate Holder. How ever, this exemption from Bank guarantee would not be applicable in cases where the Competent Authority orders furnishing of Bank Guarantee for provisional release of seized goods. x. They will be given facility to paste MRP stickers in their premises. xi. They will not be subjected to regular transactional PCA instead of that onsite PCA will be conducted once in three years only. xii. They will be given access to their consolidated import/exp ort data through ICEGATE from a date that would be communicated separately. xiii. They will be provided the facility of submitting paperless declarations with no supporting documents in physical form. xiv. All Custom Houses will appoint a “Client Relationship Mange r” (CRM) at the level of Deputy / Assistant Commissioner as a single point of interaction with them. The CRM would act as voice of the AEO within Customs in relation to legitimate concerns and issues of AEO and would assist in getting procedural and operat ional issues resolved by coordinating with different sections within Customs as well as other stakeholders. xv. The refund/Rebate of Customs/Central Excise duty and Service Tax would be granted within 45 days of the submission of complete documents. xvi. They will get trade facilitation by a Custom s Manual , 2023 361 foreign Customs administration with whom India enters into a Mutual Recognition Agreement/Arrangement. 4.3 Additional Benefit for AEO T1 & AEO T2 (for MSME): Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt i. The benefit of relaxation in furnishing of Bank Guarantee fo r AEOs has been further relaxed to 25% from 50% and 10% from 25% of that required to be furnished by an importer/exporter who is not an AEO certificate holder, for MSME AEO T1 and MSME AEO T2 entities respectively. 4.4 Benefits for AEO -T3: The following benefits would be provided over and above the benefits offered in T2:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt i. They shall be accorded highest level of facilitation, as compared to AEO -T2, in imports and export of their consignments. ii. Their containers will not be selected for scan ning except on the basis of specific intelligence. Further when any container is selected for scanning, top most priority will be given for scanning. iii. The assessing/examining custom officer will rely on the self -certified copies of documents submitted by t hem without insisting upon original documents. iv. They would not be required to furnish any Bank Guarantee. However, this exemption from Bank guarantee would not be applicable in cases where the Competent Authority orders furnishing of Bank Guarantee for provisional release of seized goods . iv. An approach based on Risk based interventions, in case of requirements originating from the Acts administered by other Government Agencies/Departments, will be adopted for providing better facilitation in imports and ex port of their consignments. v. On request, they will be provided on -site inspection /examination. vi. The refund/Rebate of Customs/Central Excise duty and Service Tax would be granted within 30 days of the submission of complete documents. The comparable benefits available to AEO -T1, AE O-T2 (including MSMEs) and AEO -T3 are summarized in Table 34.1 below: Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt Table 34.1: Comparable benefits available to AEO -T1, AE O-T2 (including MSMEs) and AEO - T3Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt S. No. Facility to be provided Benefits for AEO -T1 Benefits for AEO -T2 Benefits for AEO -T3 1 Accorded facilitation in import and export Consignments ensuring shorter cargo release time High Higher Highest 2 Facility of DPD/ DPE Available depending on volume Available Available 3 ID cards for hassle free entry to Custom Houses, CFSs and ICDs Yes Yes Yes 4 Separate space earmarked in Yes Yes Yes Custom s Manual , 2023 362 S. No. Facility to be provided Benefits for AEO -T1 Benefits for AEO -T2 Benefits for AEO -T3 Custodians premises 5 BG required to be furnished 50% (25% for MSME) 25% (10% for MSME) NIL 6 Investigations to be completed In 6-9 months In 6-9 months In months 6-9 7 Dispute resolution at AA level Within 6 months Within 6 months Within months 6 9 Email intimating vessel arrival for their consignment Yes Yes Yes 10 24X7 clearance at all sea ports and airports. Yes Yes Yes 11 No merchant overtime fees nee d to be paid Yes Yes Yes 12 Exemption from the requirements of drawal of samples for the purpose of grant of drawback Yes Yes Yes 13 Waiver of seal verification / scrutiny of documents -- For Non DPD / DPE option availed Yes 14 OOC/ LEO without scrutiny by customs officer -- Yes Yes 15 Scanning on priority -- Yes Container will not be scanned except on specific intelligence 16 Facility of deferred payment of duty -- Yes Yes 17 Faster disbursal of drawback -- Within 72 hours of EGM Within 72 hours of EGM 18 Priority given to B/E or S/B selected for assessment/ examination -- Yes Yes Custom s Manual , 2023 363 S. No. Facility to be provided Benefits for AEO -T1 Benefits for AEO -T2 Benefits for AEO -T3 19 Facility of self sealing of consignments for export -- Permitted on case to a case basis Permitted 20 Faster completion of SVB Proceedings -- Time bound manner Time bound manner 21 Facility to paste MRP stickers in premises -- Allowed Allowed 22 Access to consolidated import export data on ICEGATE -- Available Available 23 Facility of paperless declaration -- Available Available 24 Custom House Assistance -- Through Client Relationship Manager (CRM) Through Client Relationship Manager (CRM) 25 Trade facilitation by foreign customs administration (MRA) -- Yes Yes 26 Assessing / examining officer will rely on self certified documents -- -- Yes 27 Only Risk based intervention in case of other govt. agencies / departments -- -- Yes 28 Onsite inspection / examination -- -- On request available Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt 4.5 Benefits for AEO -LO: The benefits available to different entities eligible to be qualified as AEO -LO are summarized in Table 34.2 below:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt Table 34.2: Benefits available to different entities eligible to be qualified as AEO -LO Custom s Manual , 2023 364 Sr. No. Entity Facilities to be provided 1 Logistic Service Providers (a) Waiver of bank Guarantee in case of trans -shipment of goods under Goods imported (Condition of Trans -shipment) Regulations, 1995. (b) Facility of Execution of running bond. (c) Exemption from permission on case to case basis in case of transit of goods. In case of international transshipped cargo (Foreign to Foreign), for the pre -sorted containers wherein Cargo does not require segregation, ramp to ramp or tail to tail transfer of cargo can be effected without Customs escorts. 2 Custodians or Terminal Operators (a) Waiver of bank Guarantee under Handling of cargo in Customs Area Regulations 2009. (b)Extension of approval for custodians under regulation 10(2) of the 'Handling of cargo in Customs Area Regulation 2009 'for period of 10 years. 3 Customs Brokers (a) Waiver of Bank Guarantee to be furnished under regulation 8 of the CBLR, 2013. (b) Extended validity (till validity of AEO status) of licenses granted under regulation 9 of the CBLR 2018. System Manager to incorporate date of validity of AEO from time to time in the System Directory Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt (c) Waiver from fee for renewal of license under sub regulation (2) of regulation 11 of CBLR,2013. 4 Warehouse Operators (a) Faster approval for new warehouses within 7 days of submission of complete documents (b) Waiver of antecedent verification envisaged for grant of license for warehouse under circular 26/2016Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt (c) Waiver of solvency certificate requirement under circular 24/2016 (d) Waiver of security for obtaining extension in warehousing period under circular 21/2016 (e) Waiver of security required for warehousing of sensitive goods under circular 21/2016Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt 4.6 With a view to promote an overall voluntary compliance framework, the selection of AEO’S for on - site post clearance audit (OSPCA) in respect of AEO -T1, AEO -T2 and AEO -T3 shall be based on risk assessment. Better and higher compliance level demonstrated by the AEO shall be taken into account for determining the frequency of audit. It is also clarified that AEOs under going OSPCA shall not be subjecte d to routine transactional PCA. Detailed guidelines on risk based OSPCA will be issued subsequently. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt Custom s Manual , 2023 365 5. Application for an AEO Certificate:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 3 - _6. Eligibility conditions and Criteria for granting the AEO Certificate_.txt The applicant for grant of AEO -T1, AEO -T2, AEO -T3 and AEO -LO should be made in duly filled annexures as mentioned in Circular No. 33/2016 -Customs dated 22.7.2016 as amended. However, an applicant is required to fill -in and submit only those annexures which may be applicable to it. The application should be sent directly to jurisdictional Customs Chief Commissioner or to the AEO Programme Manager, Directorate of International Customs, 10th Floor, Tower II, Jeevan Bharti Building, Connaught Place, New Delhi 110001. For AEO T1, the application is to be filed online on www.aeoindia.gov.in . [Refer Circular No. 51/2018 - Customs dated 07.12.2018]Chapter 24 - Special Economic Zones - Para 6 - _7. Net Foreign Exchange Earnings_.txt 6.1 As per Rules 15 and 54 of the SEZ Rules, the performance of the Unit is to be monitored by the Approval Committee. If Approval Committee comes to the conclusion that a Unit has not achieved positive Net Foreign Excha nge Earning or failed to abide by any of the terms and conditions of the Letter of Approval or Bond -cum-Legal Undertaking, without prejudice to the action that may be taken under any other law for the time being in force, the said Unit shall be liable for penal action under the provisions of the Foreign Trade (Development and Regulation) Act, 1992.Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt 19.1 In any of the following cases, that is to say, - (i) where any warehoused goods are removed from a warehouse in contravention of section 71;Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt (ii) where any warehoused goods have not been removed from a warehouse at the expiration of the period during which such goods are permitted under section 61 to remain in a warehouse; Custom s Manual , 2023 101 (iii) where any goods in respect of which a bond has been executed under section 59 and which have not been cleared for home consumption or export are not duly accounted for to the satisfaction of the proper officer, -Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt 19.2 The proper officer may demand, and the owner of such goods shall forthwith pay, the full amount of duty chargeable on account of such goods together with interest, fine and penalties payable in respect of such goods.Chapter 9 - Warehousing - Para 19 - _20. Cancellation and return of warehousing bond_.txt 19.3 If any owner fails to pay any amount demanded under sub -section (1), the p roper officer may, without prejudice to any other remedy, cause to be detained and sold, after notice to the owner (any transfer of the goods notwithstanding) such sufficient portion of his goods, if any, in the warehouse, as the said officer may deem fit.Chapter 25 - Export Oriented Units - Para 13 - _14. Procurement of indigenous goods under CT -3 procedure_.txt 13.1 Subject to grant of GR waiver by the RBI, the EOUs are allowed to make free replacement of the goods exported by them earlier and found defective, damaged or otherwise unfit by the overseas buyer. However, such defective, damaged or otherwise unfit for use goods are required to be brought back subsequently, to the country. The units are also allowed to re -import part consignment/full consignment in case of failure of the fore ign buyer to take delivery. 13.2 The EOUs are also allowed to receive free replacement of the goods imported and found defective, damaged or otherwise unfit for use prior to re -export of the same. However, such damaged, defective goods are required to be re -exported subsequently. In case the supplier of such goods does not insist for re -exportation, such goods are required to be either destroyed or cleared into DTA on payment of full Customs duty. [Refer Circular 60/99 -Cus, dated 10 -9-1999]Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt 14.1 After obtaining AEO status, the AEO status holder should maintain their eligibility by adhering to the appropriate standards. 14.2 The holder of a Certificate of AEO Status is required to notify any significant change in business and processes which may affe ct the AEO status to the AEO Programme Team. These changes may include the following: (i) Change to the legal entity. (ii) Change of business name and/or address.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt (i) Change to the legal entity. (ii) Change of business name and/or address. (iii) Change in the nature of business i.e. manufacturer / exporter etc. (iv) Changes to accounting and computer systems. (v) Changes to the senior personnel responsible for Customs matters. (vi) Addition or deletion of locations or branches involved in international supply chain.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt (v) Changes to the senior personnel responsible for Customs matters. (vi) Addition or deletion of locations or branches involved in international supply chain. 14.3 The AEO status holder should notify the AEO Programme Team as soon as the change is known or, at least within 14 days of the change taking place. 14.4 If the legal entity changes, the AEO status holder needs to reapply for AEO in the name o f new legal entity.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt 14.4 If the legal entity changes, the AEO status holder needs to reapply for AEO in the name o f new legal entity. 14.5 If the AEO status holder makes Customs related errors, they must be reported to the local “Client Relationship Manager” (CRM) as well as the AEO Programme Team . Errors that are voluntarily disclosed will not impact the AEO status provided that the AEO status holder has: (i) Examined the reasons for the errors.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt (i) Examined the reasons for the errors. (ii) Taken appropriate remedia l action to prevent recurrence. Custom s Manual , 2023 372 15. Review of AEO Status:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 9 - _16. Suspension or downgrading of AEO Status_.txt 15.1 The AEO Programme Team will review AEO status periodically to ensure continued adherence to the conditions and standards of grant of Certificate of AEO Status. Thus, it is recommended that the AEO status holder should continue to re -assess its compliance w ith the conditions of certification and act upon any identified problems as soon as they arise. The frequency of such review will be three years for AEO -T1 and AEO -T2, and five years in case of AEO -T3 and AEO - LO. As far as possible, the review and the onsi te PCA, if applicable, will be conducted simultaneously.Chapter 14 - Refunds under Customs and IGST Act - Para 5 - _6. Interest on delayed refund_.txt 5.1 In terms of Section 27(2) of the Customs Act, 1962 the concerned Assistant/Deputy Commissioner of Customs has to examine the facts of the case and the material placed before him in order to determine whether the amount claimed by an applicant is refundable to him or not. Further, the Assistant/Deputy Commissioner of Customs should go through the details of audited balance sheet and other related financial records, certificate of the Chartered Accountant etc., submitted by the applicant in order to decide wh ether the applicant had not passed on the incidence of the duty and interest thereon, if any, to any other person. The Order -in-Original passed by the Assistant/Deputy Commissioner of Customs on the refund application should be a speaking order providing s pecific details including the relevant financial records that are relied upon to arrive at a conclusion whether the burden of duty or interest, as the case may be, has been passed on or not. Refund orders issued in a routine and casual manner thereby sanct ioning the amount but crediting the same to the Consumer Welfare Fund without going through the factual details of the case and the due process as provided in the first proviso cannot be considered as a complete and speaking order.Chapter 21 - Intellectual Property Rights - Para 1 - _1. Introduction_.txt Intellectual Property RightsChapter 25 - Export Oriented Units - Para 20 - _22. Clearance of samples_.txt 21.1 Supplies from DTA to EOUs are regarded as “deemed exports” and considered for discharge of any export obligation on the supplier. For such supplies, the DTA supplier (or the EOU if the DTA supplier gives a disclaimer) is eligible for the following benefits: (i) Supply of goods against Advance Authorisation/ Advance Authorisation for annual requirement / DFIA; (ii) Deemed Export Drawback; (iii) Exemption from terminal excise duty where supplies are made against ICB. In other cases, refund of terminal excise duty. 21.2 Goods manufactured in India and supplied to EOU are e ligible for reimbursement of CST. 21.3 All the above benefits are administered and disbursed by the Development Commissioner/ Regional Authority of DGFT under the Ministry of Commerce.Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt 8.1 If a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used , any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of the Customs Act, 1962, then in terms of Section 114AA of the said act, such person shall be liable to a penalty not exceeding five times the value of goods.Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt 8.2 In terms of Section 116 of the Customs Act, 1962 if any goods loaded in a conveyance for importation into India, or any goods transshipped under the provisions of the said Act or coastal goods carri ed in a conveyance, are not unloaded at their place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and, if the failure to unload or the deficiency is not accounted for to the satisfaction o f the Assistant/Deputy Commissioner of Customs, the person incharge of the conveyance shall be liable: (i) In the case of goods loaded in a conveyance for importation into India or goods transhipped under the provisions of the Customs Act, 1962 to a penalty n ot exceeding twice the amount of duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been imported; Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt (ii) In the case of coastal goods, to a penalty not exceeding twice the amount of export duty that would have been chargeable on the goods not unloaded or the deficient goods, as the case may be, had such goods been exported.Chapter 30 - Offences and Penal Provisions - Para 9 - _9. Adjudication of confiscations and penalties_.txt 8.3 Any person who contravenes any p rovision of the Customs Act, 1962 or abets any such contravention or who fails to comply with any provision of this Act, with which it was his duty to comply, where no express penalty is elsewhere provided for such contravention or failure, shall be liable to a penalty not exceeding Rs.1 lakh.Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt 4.1. To address the issue of validity of Show Cause Notices issued by the DRI, which we re impacted by the judgement of the Hon’ble Supreme Court in the case of Canon India Private Limited vs Commissioner of Customs, Section 97 of the Finance Act, 2022. Also , certain provisions of the Customs Act have been amended & inserted as mentioned bel ow: Custom s Manual , 2023 141 (i) Sub-Section (34) of Section 2 had been amended to specifically state that assignment of functions to an officer of Customs by the Board or the Principal Commissioner/ Commissioner of Customs shall be done under the newly inserted sub -sections (1A) and (1B) of Section 5 of the Customs Act, 1962. Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt (ii) Section 3 had been amended to specifically include the officers of DRI, Audit and Preventive formation in the class of Officers, so as to remove the ambiguity as regards the class of officers of Customs.Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt (iii) Sub-section (1A) and (1B) have been inserted in section 5 of the Act to explicitly provide power of assignment of function to officers of Customs by the Board or as the case may be, by the principal Commissioner of Customs or Commissioner of Customs. The amendmen t has been necessitated to correct the infirmity observed by the Courts in recent judgements that the Act required explicit provisions conferring powers for the assignment of function to officers of Customs as proper officers for the purpose of the Act, be sides definition clause (34) in section 2 of the Customs Act. Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt (iv) Sub-section (4) to section 5 is inserted to delineate the criteria which the Board may adopt while imposing limitations or conditions under sub -section (1) or while assigning functions under sub -section (1A) to the officers of Customs. For instance, one of the limitations/conditions that the Board currently imposes on officers of customs is that they are required to operate within a specified territorial jurisdiction. However, with the launch of faceless assessments and other trade facilitation initiatives wherein, for instance, a need is felt for the development of industry -specific expertise in assessments the Board may need to confine jurisdiction to certain goods or class of goods. Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt (v) Sub-section (5) to section 5 is inserted to ensure that wherever necessary, for the proper management of work, two or more officers of Customs, can concurrently exercise powers and functions (as in the case of faceless assessment).Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt (vi) Section 110AA is inser ted with a view to affirm the principle that, wherever, an original function duly exercised by an officer of competent jurisdiction, is the subject matter of a subsequent inquiry, investigation, audit or any other specified purpose by any other officer of customs, then, notwithstanding, such inquiry, investigation, audit or any other purpose, the officer, who originally exercised such jurisdiction shall have the sole authority to exercise jurisdiction for further action like reassessment, adjudications, etc . consequent to the completion of such inquiry, investigation, audit or any other purpose. Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt 4.2. In alignment with the above provisions, the Proper Officer for issue of demand has been notified under Section 5(1A) vide notification 26/2022 -Customs (N.T.) dated 31.03.2022.Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt 4.3. Cases of single jurisdictions may be adjudicated in terms of the guidelines on monetary limit for adjudication of cases by different grades of Customs Officers. Board has decided that cases where SCNs are issued u nder section 28 of the Customs Act, 1962, these will be adjudicated as per following norms highlighted in Table 13.1.Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt Table 13.1: Monetary limit for adjudication of cases by different grades of Customs Officers Adjudicating Officer Nature of Cases Amount of Duty involved Commissioner All cases Without limit ADC/JC All cases Upto Rs.50 lakhs AC/DC All cases Upto Rs. 5 lakhsChapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt Custom s Manual , 2023 142 4.4. Further, the proper officer for the issuance of single jurisdiction Show Cause Notice and adjudication of cases under the provisions of Rule 16 of the Customs, Central Excise and Service Tax Drawback Rules, 1995 shall be as under:Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt (i) In case of simple demand of erroneously paid drawback, the present practice of issuing Show Cause Notice and adjudication of case without any limit by Assistant / Deputy Commissioner of Customs shall continue. (ii) In cases involving collusion, wilful misstatement or suppression of facts etc., the adjudication powers will be as described in Table 13.2. Table 13.2: Adjudication powers in cases involving collusion, wilful misstatement or suppression of facts etcChapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt Table 13.2: Adjudication powers in cases involving collusion, wilful misstatement or suppression of facts etc Adjudicating Officer Amount of Drawback Additional / Joint Commissioner of Customs Without limit Deputy / Assistant Commissioner of Customs Upto Rs.5 lakhsChapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt 4.5. In case of Export Promotion Schemes i.e. Advance Authorization / DFIA / Reward Schemes etc. the adjudication powers shall be as described in Table 13.3. Table 13.3: Adjudication powers in case of Export Promotion Schemes Level of Adjudicating Officer Duty Duty Incentive amount Commissioner of Customs Without any limit. Additional / Joint Commissioner of Customs Upto Rs.50 lakhs Deputy / Assistant Commissioner of Customs Upto Rs.5 lakhsChapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt 4.6. In relation to goods which are liable for confiscation under Chapter XIV of the Customs Act 1962, the adjudication powers for the purposes of adjudging confiscation or penalty shall be as under described in Table 13.4Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt Table 13.4: Adjudication powers for t he purposes of adjudging confiscation or penalty S. No. Customs Officer Value of goods liable for confiscation (1) Assistant Commissioner of Customs or Deputy Commissioner of Customs Above rupees one lakh but not exceeding rupees ten lakhs (2) A Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs Not exceeding rupees one lakhChapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt [Refer Notification No. 50 /2018 -Customs (N.T.) dated 8th June 2018] Custom s Manual , 2023 143 4.7. However in case of multiple jurisdictions, the following category of cases has been assigned to the officers of Customs for the purpose of issuing Show Cause Notice and adjudication vide Notification No. 28/2022 -Customs (N.T.) dated 31st March, 2022, in respect of c ases falling under section 110AA. These are discussed in Table 13.5 below.Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt Table 13.5: Proper Officer of Customs for issuing Show Cause Notice in case of multiple jurisdictionsChapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt S. No. Cases of multiple jurisdictions covered by Section 110AA in respect of -- Proper officer of Customs (1) (2) (3) 1. Clauses (a) or (b) and (d) (i) involving aggregate duty upto rupees five lakhs. (i) Deputy Commissioner of Customs or Assistant Commissioner of Customs who is assigned the function relating to assessment of duty or refund, as the case may be, in the jurisdiction having highest amount of duty or refund, at the stage of transfer. (ii) involving aggregate duty upto rupees fifty lakhs. (ii) Additional Commissioner of Customs or Joint Commissioner of Customs to whom the Officer specified at (i) above in Column (3) is subordinate in accordance with sub - section (2) of section 5. (iii) involving aggregate duty without limit. (iii) Principal Commissioner of Customs or Commissioner of Customs to whom the Officer specified at (i) above in Column (3) is subordinate in accordance with sub - section (2) of section 5. 2. Clauses (c) and (d ) (iv) involving aggregate amount of drawback upto rupees five lakhs. (iv) Deputy Commissioner of Customs or Assistant Commissioner of Customs who is assigned the function allowing drawback in the jurisdiction having highest amount of drawback, at the stag e of transfer. (v) involving aggregate amount of drawback without limit. (v) Additional Commissioner of Customs or Joint Commissioner of Customs to whom the Officer specified at (iv) above in Column (3) is subordinate in accordance with sub-section (2) of section 5. 3. Clause (d) (vi) involving only interest amount (vi) Deputy Commissioner of Customs or Assistant Commissioner of Customs who is assigned the function relating to assessment of duty or refund or drawback, as the case may be, in the jurisdiction having highest amount of interest, at the stage of transfer. Chapter 13 - Procedure for Less Charge Demand - Para 5 - _5. Demand Show Cause Notice_.txt 4.8. Powers to Chief Commissioners to assign the cases for adjudication of show cause notices within their respective jurisdiction. Custom s Manual , 2023 144 For smooth and expeditious disposal of the pending demands for adjudication, the Board has delegated its powers conferred by clause (a) of section 152 of the Customs Act, 1962 (52 of 1962), to the Principal Chief Commissioner or Chief Commissioner of Custo ms for the purposes of assigning the cases for adjudication of show cause notices issued under the provisions of the said Act or rules, regulations made there under, within his jurisdiction. [Refer Notification No. 91 /2018 -Customs (N.T.) dated 5th Nove mber 2018]Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt 13.1 With a view to supplement the existing facility and provide adequate flexibility to the trade in the choice of modes of transport, movement of imported cargo in containers / trucks has been allowed between airports/ACCs and airports/ACCs/CFSs/ICDs as per t he following procedure:Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (i) On the basis of the request made by the trade and in terms of Section 45(1) of the Customs Act, 1962 the Commissioner of Customs will appoint the airlines or their duly approved agents or the custodians of gateway airport/ACCs or the custodians of destination /CDs/CFSs/airports/ACCs as the custodian of all cargoes to be transshipped under bonded cargo trucking facility from airport/ ACCs to ICDs/CFSs/airports/ACCs in hinterland by road. The permit will be valid for one year from t he date of issue initially and shall be renewed every three years subsequently. (ii) Transshipment of imported cargo is governed by the provisions of Chapter VIII of the Customs Act, 1962 and the Goods Imported (Conditions of Transshipment) Regulations, 1995 . Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (iii) The imported cargo should be manifested for transshipment. In respect of consol cargo where the Master Airway Bill does not show the final destination, the airlines filing transshipment application should keep a copy of both Master Airway Bill and Hou se Airway Bill to indicate that the particular consignment sought for transshipment is for an inland Customs airport/ICD/CFS/ACC.Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (iv) For proper accountal of cargo the custodian should execute a suitable running bond with a bank guarantee for an amount appr oved by Commissioner of Customs concerned. The Custom s Manual , 2023 120 amount will be debited from this bond when the transshipment cargo is taken by the custodian and it will be credited when the proof of handing over of the cargo to Customs at final destination is produced. The custodian will be responsible for any shortage or pilferage of the cargo. Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (v) The custodian will submit a list of trucks together will registration numbers to be used for movement of each transshipment cargo. The trucks so deployed for transport should be specially secured to avoid pilferage of cargo and have provision of affixing o f Customs “Bottle Seals”.Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (vi) The airlines/custodian should have a transshipment warehouse within the Airport Apron area so that the goods on unloading can be shifted to the transshipment warehouse without having to be moved outside the Airport area. The conc erned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the airlines/custodian and the other with Customs, for storage of transhipment cargo. Preventive Officers will be posted at the airlines/custodian ware house on cost recovery basis. (vii) If the airlines/custodian does not have a transshipment warehouse, the import cargo for transshipment duly passed with transshipment application will be received by them from the Airport Authority of India's (AAI) custody t o their make -up area specially earmarked for the purpose of palletisation/containerisation on the same day under Customs supervision and if for any reason the goods cannot be transshipped immediately, the same should be handed over to AAI. Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (viii) The custodian appointed and deciding to transship the cargo will present transshipment application (5 copies) alongwith the copy of Airway Bill (both Master Airway Bill and House Airway Bill, wherever applicable) to the Customs Officer in charge of transshipment cleara nce. The original transshipment copy must be affixed with Rs.20 stamp as T.P fees. The transshipment application should contain details such as (a) name and address of the importer; (b) name and address of the exporter; (c) country of origin; (d) airport o f destination; (e) flight no. and date; (f) IGM no. and date; (g) description of goods; (h) value of the goods; (i) No. of packages; (j) weight gross/net; and (k) details of container/palletised vehicle on which the cargo consignment is to be carried. Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (ix) After scrutiny of T.P. application the T.P. Officer will issue Customs Bottle Seal and hand it over to the Customs Officer supervising the loading of the cargo in container/truck. The T.P. Officer will mention S.No. of Customs Bottle Seal on all copies of t ransshipment application.Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (x) On getting the transshipment permission the custodian/airlines will shift the goods from AAI warehouse to the make -up area earmarked for the purpose of palletisation/containerisation or shift the goods from their warehouse into the container/truck within the premises of the warehouse under the supervision of the Customs Officer posted for the purpose. After loading of the goods, the Customs Officer will seal the container/truck with Customs Bottle Seal and under his name and sig nature endorse all T.P. as: "Supervised the loading of.................No. of packages on container / truck No destined to.................................... airport/ACC/CFS/ICD and sealed with Customs Bottle Seal No .......................on ............ ................ (date) covered by Transshipment Permit No……………….” Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (xi) Original copy of T.P. application will be forwarded to the Import Freight Officer (IFO) of Customs at the airport/ACC/CFS of destination. Duplicate copy will be retained by T.P. Officer. Triplicate copy of T.P. application will be handed over to the airlin es/custodian. The Quadruplicate copy will remain with the Customs Officer posted in the airlines/custodian warehouse and supervising the loading of cargo. The Quintuplicate copy will be sent in sealed cover alongwith the truck/container to IFO of Customs a t the airport/ACC/CFS/ICD of destination who will retain it after verification of cargo. Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (xii) The IFO of Customs at the airport/ACC/CFS/ICD of destination will check the Customs Bottle Seal and description of packages as per T.P. copy and tally the packages with the copies of the manifest received to ensure that the packages are in good condition. The Custom s Manual , 2023 121 safety and security of the packages is the responsibility of the custodian and in case of any damage at the time of in transit, it should be clearly indicated i n all copies of manifest and attested by custodian. The IFO at the airport/ACC/CFS/ICD of destination after receiving the cargo shall under his name and signature give a suitable endorsement on the original T.P. copy, as given below, and retain the T.P. co py sent with the truck for record. 'Checked Customs Bottle Seal and packages as per T.P. application No.........dated............arrived on Container/Truck No................ on .........................(date). ’ Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (xiii) The endorsed original T.P. copy will be presented by the airlines/custodian as evidence of handling over of the cargo to the transshipment officer at the ACC/ airport from where the transshipment permission was granted. On receiving such endorsed T. P. copy the transshipment officer will close the entry in the register.Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (xiv) The airlines/custodian shall make necessary arrangements at the airport/ACC/ ICD/CFS of destination to remove the cargo and deposit the same with custodians appointed under Section 45 of the Customs Act, 1962, under Customs su pervision. (xv) The airlines/custodian shall produce the evidence of handling over of the cargo at the inland airport/ACC/CFS/ICD of destination within 30 days from the dispatch of goods / failing which suitable action will be taken.Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt (xvi) The airlines/custodian will be required to bear the expenditure on cost recovery basis over the preventive staff to be provided exclusively for this purpose. 13.2 The movement of unaccompanied baggage from airports/ACCs to ICDs/CFSs/ Airports/ACCs shall be allowed by the bonded trucks. 13.3 The procedure of bonded trucking facility is available for movement of imported cargo both by containers and trucks.Chapter 10 - Transhipment of Cargo - Para 12 - _14. Carriage of domestic cargo on international flights_.txt 13.3 The procedure of bonded trucking facility is available for movement of imported cargo both by containers and trucks. [Refer Circulars No. 69/1999 -Cus, dated 6 -10-1999 and No.6/2007 -Cus, dated 22 -12007]Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt 2.1 Customs Audit Regulations, 2018 prescribes the methodology of Selection for Audit which states that the selection of auditee or the selection of import declarations or export declarations, as the case may be, for the purposes of audit shall primarily be based on risk evaluation through appropriate selectivity criteria. Thus, “risk based selection” is at the core of Customs Audit.Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt 2.2 Customs Audit Regulations, 2018 also prescribe the manner of conducting audit at the premises of importer or exporter. It also stipulates the responsibilities a nd compliance on the part of auditee.Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt 3. Auditee to preserve and make available relevant documentsChapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt 3.1 The auditee shall preserve and on request by the proper officer make available in a timely manner, for the purposes of audit, true and correct information, records including electronic records, documents or accounts maintained in compliance of the provisio ns of the Act, rule or regulations, made there under or any other law for the time being in force, maintained for a minimum period of five years in relation to imported goods or export goods or dutiable goods.Chapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt 3.2 The auditee shall render assistance to the proper officer and his team of officers in the discharge of their official duty and shall in no case refuse or obstruct the proper officer or his team of officers in discharge of their official duty. 4. Manner of conducting auditChapter 33 - Audit - Para 3 - _1. Types of Post Clearance Audit_.txt 4.1 Following guidelines a re prescribed under the Customs Audit Regulations, 2018: (1) The proper officer may conduct audit either in his office or in certain cases at the premises of an auditee. (2) The proper officer may, where considered necessary, request the auditee to furnish documents, information or record including electronic record, as may be relevant to audit. (3) The proper officer shall give not less than fifteen days advance notice to the auditee to conduct audit at the premises of the auditee. (4) The proper officer may, where considered necessary, inspect the imported goods or export goods or dutiable goods at the premises of the auditee or request the auditee to produce sample, if available, with him. (5) The proper officer shall inform the auditee of the objections, if any, before preparing the audit report to provide him an opportunity to offer clarifications with supporting documents. (6) Where the auditee is in agreement with the audit findings, he may ma ke voluntary payments of duty, interest or other sums, due, if any, in part or in full and the proper officer shall record the same in the audit report. (7) Where the proper office has asked the auditee to furnish information, document, record or sample for t he purposes of audit, it shall be mandatory for the proper officer to inform outcome of such audit to the auditee. (8) The proper officer shall complete audit in cases where it is conducted at the premises of the auditee within thirty days from the date of st arting of the audit. The jurisdictional Commissioner of Customs may extend the period of completion of audit from thirty days to sixty days, by an order in writing. 4.2 Post Clearance Audit (PCA) and Customs Audit Regulations, 2018Chapter 3 - Procedure for Clearance of Imported and Export - Para 13 - _15. Local Risk Management _LRM_ Committee_.txt 14.1 Risk Management is a dynamic process. Risk Management policies and processes need to be continually monitored and reviewed at a senior level. Board had constituted the NRMC vide Circular No.23/2007 -Customs dated 28.06.2007, with a mandate to review the functioning of, and supervise the implementation of, Risk Management System (RMS). Risk Management Division (RMD), re named as NCTC -Cargo has been assigned the task of convening the meetings of NRMC. The NRMC was expected to meet at least once every quarter; however, at its 4th meeting held in February 2014 at Mumbai, the Committee formally decided to meet annually. 14.2 Initially, DG (Systems) was designated as the head of the NRMC, and representatives of various Directorates viz. Directorate of Revenue Intelligence, Valuation, Audit, and Trade Facilitation and Tax Research Unit, were nominated as its members. Joint Secretary (Customs) was included as a member of the Committee vide circular 39/2011 -Customs dated 2 -9-2011. Consequent upon the transfer of operational control of RMD from DG Systems to DG DRI in April 2013, the NRMC was headed by DG DRI. RMCC (now NCTC) is placed under Directorate General of Analytics and Risk Management (DGARM) vide OM No. A -11013/19/2017 -Ad.IV dated 11.07.17. 14.3 There shall be established a National Risk Management Committee for Customs and GST. The DGARM, Delhi will be the nodal agency responsible for convening the NRMC meeting to review the functioning of the NCTC -Cargo, NCTC(Pax) and the GST Business Analytics Wing. These wings under the DGARM will supervise the implementation and enhancement of RMS, APIS and the DGARM applications and provide fee dback for improving the effectiveness of risk management and all related aspects. The NRMC will be a Standing Committee with the Member (Investigation), CBIC, as Chairman and Additional Director General, DGARM Hars, Delhi will the Member Secretary of the N RMC. 14.4 The NRMC shall be convened once every year and will have the following main (but not limited to) functions: (i) Review the effectiveness of existing Risk Parameters employed in various modules namely Import, Export, Container Scanning, Express Cargo Clearance System (ECCS), Post Clearance Audit (PCA), Protection and enforcement of Intellectual Property Rights (IPR) etc., and Risks posed by changes in Modus Operandi, new exemption notifications and new CCR’s. (ii) Review existing parameters and suggest new parameters to address concerns on border and port security. (iii) Once NCTC(Pax) is operationalized, the NRMC shall look at incremental improvements to be made in the Automated Targeting System. (iv) he Business Analytics wing of GST implements various modules e.g., Risky Exporters, Risky Taxpayers, Scrutiny of Returns, Audit, Analytical reports etc. The NRMC will advise on changes, if any, to be made in the various risk criteria that define the Risk in these modules. (v) Deliberate and advise on new and emerging risks a nd suggest ways to address systemic risks, having cross -cutting implications. Custom s Manual , 2023 44 (vi) Discuss new initiatives and projects for stepping up risk management strategy and associated processes, including the development of new modules and deployment of new technologie s. (vii) Be the Forum for giving feedback and suggestions on improving the efficacy of risk management. (viii) Discuss and recommend measures for timely and effective risk mitigation by field formations. (ix) Deliberate on economic trends, changes in policies, duty rates an d exemptions, etc., that could be exploited by the trade to evade Duties and Prohibitions and suggest remedial action for the same. (x) Discuss the efficacy of the Examination orders that would be made available shortly through the ICETAB, obviating the need f or printing in the paper. (xi) Have an oversight on the generation of the centralised examination orders based on various parameters and its rollout in phases to enhance uniformity. (xii) To discuss and advise on enhanced use of technology, data sources and analytics capabilities to discern Security related Risks. Deliberate on use of Al/ML, Image analytics, geospatial analysis etc (xiii) To address security vulnerabilities in the International Supply Chain through entity profiling of stakeholders, leveraging information in databases about movement of vessels and containers etc. (xiv) Any other matter that DGARM may consider for seeking the views of the NRMC. [Refer Instruction No. 3 /2022 -Customs dated 23 -03-2022 ]Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 1.1 A number of ports, airports, Inland Container Depots (ICD), Container Freight Stations (CFS) having Customs clearance facilities have been developed in the country to reduce congestion at the gateway ports/airports and to allow importers and exporters to t ake Customs clearance of imported and export goods at their doorsteps . The objectives of bringing the Customs facility to doorstep of importing community and decongesting the gateway ports/ airports requires the movement of imported cargo or export cargo b etween a port/airport and other ports/airports, /CDs/CFSs in India or a port/airport abroad. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 1.2 As per the Customs Act, 1962 duty becomes payable immediately after imported goods are landed at a port or airport. To avoid payment of duty at the port of landing in cases where goods are to be carried to another port/airport or ICD/CFS or to a port/ airp ort abroad, the Customs Act, 1962 provides a facility of transshipment of cargo without payment of duty. The goods can be transshipped from one port/airport to another port/airport/ICD/CFS either by vessel, air, rail or road or by combination of more than one such mode of transport. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 1.3 The procedure for transshipment provided in Section 54 of the Customs Act, 1962 is applicable for imported cargo only. The imported cargo unloaded at a port is allowed to be transshipped to another port/ICD/CFS or a po rt abroad, if the cargo is mentioned in the import manifest for such transshipment. In regard to export cargo cleared from a port/ACC or ICD/CFS and exported through some gateway port/airport, a similar procedure is being followed to allow carriage of Customs cleared export cargo from port/airport/ICD/CFSs to another port/airport. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2. Transshipment of imported containerized cargo from gateway port to another port/ICD/CFS in India: 2.1 The transshipment procedure of imported cargo is governed by Section 54 of the Customs Act, 1962 read with Goods Imported (Conditions of Transshipment) Regulations, 1995 as well as relevant Board's circulars and instructions.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.2 Transshipment Permit is the permission gran ted by the Customs, at the port/airport of unloading of imported goods, to shipping agents for carriage of goods to another port/airport/ICD/CFS in India. The shipping agent submits an application along -with transshipment forms (5 copies), sub - manifest and a copy of IGM to the Customs. The Customs scrutinizes the details furnished by the shipping agents in the application for transshipment. In case, the documents are in order and there is no alert notice against the shipping agent, permission for transshipm ent is granted. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.3 To ensure that imported cargo, on which duty has not been paid, are not pilfered en -route to another port/airport/ICD/CFS and reach safely, a bond with bank guarantee is executed by the carrier engaged for the transshipment of the goods . The quantum of bank guarantee for transshipment to be furnished by different categories of carriers is as below:Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt (i) The carriers in public sector (Central/State Government Undertakings) are exempt.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt (ii) All carriers (shipping lines/ICDs/CFSs/other carriers) of containerized cargo handling more than 1000 TEUs as import containers in a financial year, are exempt, irrespective of the fact whether movement is by road or coastal shipping or rail. Further, request of carriers having annual transshipment volume below the limit of 1000 TEUs but having good track record may be considered for exemption from BG on merit by the jurisdictional Commissioners of Customs.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt (iii) The custodians of ICDs/CFSs operating as carriers of transshipment cargo between gateway ports and their ICDs/CFSs shall in their terms and conditions of their bank guarantees executed with Customs for custodianship of ICDs/CFSs cover safety and Custom s Manual , 2023 108 security of cargo being transshipped by them. The details of such bank guarantee s hall be informed to the Commissioner of Customs having jurisdiction over the gateway port. The custodians of ICDs/CFSs shall be allowed to transship the cargo against the said bank guarantee and they will not be required to execute a separate bank guarante e for transshipment. (iv) The remaining carriers are required to furnish bank guarantee @ 15% of the bond amount. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.4 The terms of the bond is that if the carrier produces a certificate from Customs of the destination port/airport/ICD/CFS for safe arrival of goods there, the bond stands discharged. In case such certificate is not produced within a month or within such extended period as the proper officer of Customs may allow, an amount equal to the value, or as the case may be, the market price of the import ed goods is forfeited.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.5 The bond value should be equal to the value of the goods. However, considering the difficulties of shipping agents in producing documents for determination of value of the goods sought to be transshipped, the bond value is determined on the basis of notion al value of the goods, which is an average value of cargo per container transshipped in the past.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.6 To avoid multiplicity of bonds, the carriers are allowed to execute a running mother bond instead of individual bonds. The value of mother bond can be arr ived on the basis of the average number of containers carried per trip, the average time taken for submission of proof of safe landing of containers at the destination ICDs/CFSs, frequency of such transshipment as well as notional value of cargo per contai ner. As mother bond is a running bond, its amount may be high. If a running bank guarantee @ 15% of total bond amount is taken, it may block huge sum of money. To avoid blockage of money of carriers, an option has been given to furnish either a running ban k guarantee or individual bank guarantee for each transshipment, the latter being released as soon as the landing certificates from destination Customs are produced. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.7 The bond or mother bond and bank guarantee are debited at the time of transshipment of import/export containers at the port of origin, and credited on receipt of proof of safe landing of containers at the port/ICD/CFS of destination. Further, EDI system has a 'bond module' while will be fully utilized once 'message exchange facility' is ope rationalised between two ports. In an online environment, bond re -credit is done automatically in the EDI system on receipt of electronic message between Gateway port and destination port or between two Customs stations. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.8 On lines of similar provision f or waiver of bank guarantee in case of transhipment of cargo from the gateway port to feeder ports/ICDs/CFSs and vice versa, bank guarantee is waived for air cargo transhipment. Accordingly, airlines/other carriers having annual transhipment volume above 2 500 MT to/from any airport are exempt from Bank Guarantee for carriage of transshipment goods. Further, in deserving cases the jurisdictional Commissioners of Customs may consider giving waiver of bank guarantee. [Refer Circular No. 24/2006 -Cus, 25 -8-2006 ] Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.9 After issuance of transshipment permit and execution of bonds, containers are sealed with 'one time bottle seal' by the Customs. In case, containers are already sealed with 'one time bottle seal' by the shipping agents, there is no requirement of seal ing again by the Customs. In such cases, shipping agents are required to inform the serial number of seals to Customs, which is just verified by the Customs.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.10 After sealing and/or checking of seals by Customs, containers are moved from the gateway port and carried by the shipping agents to destination port/ICD/CFS by vessels, rail or road. Transshipment formalities in all these modes are similar.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.11 To optimize the capacity utilisation of vessels, Indian flag foreign going vessels operating in routes covering more than one Indian port to a port outside India and vice versa, have been allowed to carry coastal containers alongwith imported/export cargo between two Indian ports. Further, coastal vessels have also been allowed to carry coastal containers along -with imported/export cargo between two Indian ports. However, to guard against the possibility of replacement of Custom s Manual , 2023 109 transshipment goods with domestic containerise d cargo, some safeguards have been prescribed. All the transshipment containers as well as domestic containers are required to be sealed by 'one time bottle seal' at the port of loading. The domestic containers are required to be suitably painted with bold letters ‘For Coastal Carriage only' for their identification. Carriers are also required to file a manifest for domestic containers. Provisions of sections 30 & 41 of the Customs Act, 1962 have been made applicable to Coastal vessels loading or unloading coastal goods at EXIM berths. The Master of the vessel or his agent shall submit the following: (a) a coastal arrival manifest for the goods which are unloaded or meant to be carried forward to other destination ports Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt (b) coastal departure manifest for the goods loaded including goods on board for other destinationsChapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt The arrival and departure coastal manifests shall be prepared in duplicate. The original shall be submitted to the proper officer and duplicate would be reta ined by the Master of the vessel or his agent. The arrival manifest is to be submitted before the arrival of the vessel and the departure manifest is to be submitted before the departure of the vessel. There shall be no examination of the coastal goods, th e container shall be sealed with tamper proof one time bottle seal and then the same can be loaded on to the vessel. Noncontainerized cargo shall also be allowed to be loaded on to the vessel provided it is clearly marked on the packing 'For Coastal Carria ge Only' to make it easily identifiable. The preventive officers with the prior approval of Additional Commissioner/ Joint Commissioner (preventive wing) may from time to time carry out random checks so as to ensure that no export goods or imported goods a re inadvertently or by intention loaded onto such coastal vessels. [Refer Circular No. 14/2016 - Customs dated 27.04.2016] Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.12 At the destination, carrier is required to present the sealed cover containing a copy of transhipment permit to Customs. The Custo ms checks the particular of containers, seals etc. with reference to transhipment permit. The carrier is required to obtain a certificate regarding landing of container from the Customs.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.13 In case, the seals are found to be broken at the time of examinat ion of containers by the Customs, a survey of contents of the containers is conducted in presence of Customs officer, carrier, importer or his representative and representative of insurance company. Shortage if any, noticed is recorded and is signed by al l those present. The carriers are required to pay the duty for pilferage in terms of the condition of bond executed by them with the Customs at the port of loading. This is apart from other action which can be taken under Section 116 of the Customs Act, 19 62. Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.14 The carriers have to obtain the landing certificates of containers from the Customs at the destination port/ICD/CFS and submit the same to the Customs at the originating port. The Customs reconciles its record and closes IGMs on the basis of these certificates.Chapter 10 - Transhipment of Cargo - Para 2 - _3. Duty free import of containers_.txt 2.15 After safe landing of containers at the destination port/ICD/CFS, the importers or their authorised agents are required to follow all Customs formalities such as filing of Bill of Entry, assessment, examination of goods etc., for clearance of the goods.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 9 - _9. Enclosures to Import General Manifest_.txt 8.1 Exclusion from IGMs of items originally manifested is permitted only on the basis of an application from the person filing the IGM and on production of the documentary evidence of short shipment of goods. Further, prescribed fee will have to be paid for the amendment, if permitted. 8.2 Exclusions or amendments of items in the IGM involving reduction in number of packages or weight thereof is allowed on an application from the person filing the IGM and on the basis of connected documenta ry evidence. Such excisions or amendments will only be allowed if investigation proves that the excess quantity was originally shown in error. In the absence of such proof, the application will be dealt with by the Manifest Clearance Section at the time of closure of the manifest file. 8.3 Applications for the exclusion or amendments of items for which Bills of Entry have been noted will be dealt with by the Manifest Clearance Section if made within two months of the arrival of the vessel. 8.4 In respect of a vessel, an IGM shall, in addition, consist of an application for grant of Entry Inwards.Chapter 30 - Offences and Penal Provisions - Para 8 - _8. Other penalties_.txt 7.1 Section 114A of the Customs Act, 1962 deals with imposition of mandatory penalty in certain cases. Thus, in cases where the duty has not been levied or has been short levied or the interest has not been charged or paid or h as been part paid or the duty or interest has been erroneously refunded by reason of collusion or any willful misstatement or suppression of facts, the person who is liable to pay the duty or interest, as the case may be, as determined under Section 28(8) of the Customs Act, 1962 shall also be liable to pay a penalty equal to the duty or interest so determined. If such duty or interest, as the case may be, as determined under sub -section (8) of section 28 and the interest payable thereon under section 28AA is paid within 30 days from the date of communication of the order, the amount of penalty liable to be paid by such person under this section shall be 25% of the duty or interest, as the case may be, so determined. Further if the benefit of reduced penalt y under the first proviso shall be available subject to the condition that the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso. Custom s Manual , 2023 310 7.2 If the duty or interest determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate tribunal or, as the case may be, the Court, then for the purpose of this section, the duty or interest as reduced or increased, as the cas e may be, shall be taken into account. The duty or interest determined to be payable is increased by the Commissioner (Appeals), the Appellate tribunal or, as the case may be, the Court, then, the benefit of reduced penalty shall be available under the fir st proviso shall be available if the amount of the duty or the interest so increased, along with the interest payable thereon, and 25% of the consequential increase in penalty have also been paid within 30 days of the communication of the order by which such increase in the duty or interest takes effect. If penalty has been levied under section 114A, no penalty shall be levied under Sections 112 or 114 of the said Act. Any amount paid to the credit of the Central Government prior to the date of communicati on of the order referred to in the first proviso or the fourth proviso shall be adjusted against the total amount due from such person.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt 12.1 A detailed procedure has been prescribed for transshipment by air of (i) imported cargo between two airports in India, (ii) international transshipped cargo (Foreign to Foreign), and (iii) export of cargo tendered at one Customs airport for export from ano ther Customs airport. The movement of cargo between the gateway airport and inland airport is allowed in Indian Airlines flights and also in private sector airlines flights.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt 12.2 Transshipment of cargo from a gateway airport to an inland airport: (i) On arriv al of flight, the transshipment cargo should be segregated in custodian's premises.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (ii) For transshipment of cargo, the carrier/ console agent is required to file an application for transshipment of cargo, consigned to another airport as indicated in HAWB. C argo Transfer Manifest (CTM) prepared by the carrier/consol agent, as the case may be, shall itself be treated as application for transshipment. Separate CTMs may be prepared destination -wise. Such transshipment should be approved by the Proper Officer.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (iii) The cargo mentioned in the CTM needs to be escorted by the Preventive Officer from the warehouse of the custodian to the warehouse of receiving airlines which acknowledges the same. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs, for storage of transshipment cargo. No physical examination needs to be Custom s Manual , 2023 118 conducted, except on specific intelligence, for allowing transshipment and only marks and numbers of cargo need to be verified. Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (iv) The receiving airlines should prepare its cargo manifest and transshipment be allowed under Customs supervision. The value of transshipped cargo should be debited from the Transshipment Bond.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (v) Customs at destination airport will acknowledge the receipt of the cargo and send back the acknowledgement manifest through the carrier. The carrier should produce such acknowledgement at the originating airport within 10 days of transshipment. On the basis of such acknowledgeme nt the Transshipment Bond would be re -credited.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (vi) The usual procedure for Customs clearance of cargo shall be adopted at the destination airport. 12.3 International transshipped cargo (Foreign to Foreign): (i) On the arrival of flight, the transshipment carg o meant for destination abroad should be segregated in the Custodian's premises.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (ii) The carrier is required to file application for transshipment of cargo and CTM prepared by the airlines shall be treated as application for transshipment. Such transshipment should be approved by the Proper Officer.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (iii) Cargo mentioned in CTM need to be escorted by the Preventive Officer from the warehouse of custodian to the export terminal. No physical examination needs to be conducted, except on specific intelligence, and only marks and numbers of cargo need to be veri fied. Such cargo may be exported with other export cargo.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt 12.4 Export of cargo tendered at one Customs airport for export from another Customs airport: (i) Shipping Bill shall be filed at the originating Customs station and "Let Export Order" should be given by the Customs at the same station. Transshipment Permit (TP) should be prepared by the airlines/ carrier and approved by the proper officer. TP should be sent alongwith the cargo and Transshipment Bond shall be debited for the value of cargo.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (ii) On arriva l at the gateway airport, the cargo should be taken to the warehouse of the domestic airlines/custodian in a clearly identified area. The warehouse should have double locking arrangement, one key of which will be with the airlines/ custodian and the other with Customs. The Customs officers in charge of warehouse should verify the details of the packages with the TP, Airway Bill, etc. The domestic airlines may prepare the CTM airlines - wise which shall be certified by the Export Freight Officer (EFO). Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (iii) Carg o should be shifted to the transshipment warehouse in the export terminal of custodian and acknowledgement obtained. No examination of such cargo should normally be done at gateway airport, except on credible intelligence or information. (iv) When the aircra ft is ready for loading, the airlines should seek permission from the EFO for loading. The load plan prepared by the airlines should be signed by the Airlines, EFO and the custodian.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (v) Cargo should be loaded in the aircraft under Customs supervision.Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (vi) Copy of manifest signed by the EFO and Airway Bill alongwith copy of Shipping Bill should be sent by the airlines to the originating station within 30 days of transshipment. Transshipment Bond shall be re -credited at originating airport. Custom s Manual , 2023 119 (vii) In case the transshipment is by bonded truck, the marks and numbers of the packages shall be verified with the details in the transshipment permission , and the bonded truck sealed with bottle seal in the presence of the Preventive Officer. Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt (viii) If transshipm ent of cargo is also desired at some intermediate Customs airport, carrier/ airlines should give advance intimation to intermediary airport. Customs at intermediary airport would supervise the movement of cargo and endorse the same on Transshipment Permit. The concerned airlines/custodian warehouse should have double locking arrangement, one key of which will be with the Airlines / custodian and the other with Customs, for storage of transhipment cargo. The loading of such cargo again would be under the sup ervision of Customs Officer. Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt 12.5 If the cargo transhipped under the provisions of the Customs Act, 1962 is not unloaded at the place of destination in India, or if the quantity unloaded is short of the quantity to be unloaded at that destination, and if th e failure to unload or the deficiency is not accounted for, then the person - in-charge of the conveyance shall be liable for penal action as per the provisions of Customs Act, 1962. [Refer Circular No.6/2007 -Cus, dated 27 -1-2007]Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt 12.6 In order to ensure an efficient Cargo Transfer Facility and to reduce dwell, Board has decided that in case of international transhipped cargo (Foreign to Foreign), for the presorted containers wherein cargo does not require segregation, ramp to ramp or tail to tail transfer o f cargo can be effected under preventive supervision on payment of MOT and observance of Cargo Transfer Manifest (CTM) procedure. In these cases, transhipment cargo meant for destination abroad need not be sent to cargo warehouses. In the case of container s other than pre -sorted containers, the existing procedure for transhipment of Cargo (Foreign to Foreign) would continue to apply. [Refer Circular No.8/2011 -Cus, dated 28 -1-2011] Chapter 10 - Transhipment of Cargo - Para 11 - _13. Bonded trucking facility_.txt 12.7 Airlines/ other carriers having annual transshipment volume above 2500 MT to/from any airport would be exempt from Bank Guarantee for carriage of goods on transshipment. [Refer Circular No.24/2006 -Cus, dated 25 -8-2006]Chapter 7 - Provisional Assessment - Para 2 - _2. Conditions for provisional assessment_.txt 1.1 The Finance Act, 2011 introduced self -assessment under which importers and exporters are mandatorily required to self -assess the duty in terms of Section 17 of the Customs Act, 1962. This self-assessment is subject to verificatio n by the proper officer of the Customs and may lead to reassessment by the proper officer of Customs if it is found to be incorrect. However, in terms of Section 17(1) of the Customs Act, 1962 in case an importer or exporter is not able to make self - assess ment, he may, request in writing to the proper officer for assessment. Also, in terms of Section 18 of the Customs Act, 1962, in case, the proper officer is not able to verify the self - assessment or make re - assessment of duty or he deems it necessary to s ubject any imported or export goods to any chemical or other tests or where necessary documents have not been produced or information has not been furnished and it is necessary to make further enquiry, he may direct that the duty leviable on such goods be assessed provisionally.Chapter 3 - Procedure for Clearance of Imported and Export - Para 2 - _2. Import procedure - Bill of Entry_.txt 1.1 The imported goods before clearance for home consumption or for warehousing are required to comply with prescribed Customs clearance formalities. This includes presentation of a Bill of Entry containing details such as description of goods, value, quantity , exemption notification, Customs Tariff Heading etc. The Bill of Entry is subject to verification by the proper officer of Customs (under self-assessment scheme) and may be reassessed if declarations are found to be incorrect. Normally import declarations made are scrutinized with reference to documents and other information about the value / classification etc., without prior examination of goods. It is at the time of clearance of goods that these are examined by the Customs to confirm the nature of goods , valuation and other aspects of the declarations. However, it may be noted that examination of goods is carried out only after facilitation level is decided by the Risk Management System. In case no discrepancies are observed at the time of examination of goods 'Out of Charge' order is issued and thereafter the goods can be cleared. Similarly, Customs clearance formalities for goods meant for export have to be fulfilled by presenting a Shipping Bill and other related documents. These documents are verified for correctness of assessment and after examination of the goods , if warranted, “Let Export Order” is given on the Shipping Bill.Chapter 24 - Special Economic Zones - Para 12 - _13. Valuation of goods cleared into DTA_.txt 12.1 A Unit may sell goods and services including rejects, wastes, scraps, remnants, broken diamonds, by-products arising during the manufacturing process or 111 connections therewith, in the Domestic Tariff Area on payment of applicable Customs Duties under Section 30 of the SEZ Act and subject to fulfillment of condition laid down in the SEZ Rules.Chapter 26 - International Passenger Facilitation - Para 11 - _13. Mishandled baggage_.txt 12.1 There may be occasions when the passenger is not in a position to clear his baggage for any reason e.g. inability to pay the Customs duty d emanded. In such a situation, the passenger may request the Customs to detain his baggage either for re -export at the time of his departure from India or for clearance subsequently on payment of duty. The detained baggage would be examined and its full det ails inventoried before being taken in the custody of Customs.Chapter 15 - Detention and Release_Storage of Imported_Export - Para 2 - _2. Guidelines for expediti ous Customs clearance_provisional release_.txt 1.1 Normally, the goods liable for confiscation under the Customs Act, 1962 are seized by the Customs. However, in some cases where seizure is not practicable, it may become necessary to detain the goods for investigation. The provisions for detention of goods are contained in Section 110 of the Customs Act, 1962. The goods are detained for various reasons and at the instance of various agencies of the Department, such as the Directorate of Revenue Intelligence, the Directorate General of Goods and Services Tax Intelligence, Narcotics Control Bureau and Directorate of Enforcement and even other agencies, like the Central Bureau of Investigation. Once order for detention of goods is served to the owner of the goods, he cannot remove, part with, or otherwise deal with the goods except with the prior permission of the proper officer of the Customs. During investigation and subsequent adjudication proceedings, if the contravention of provisions of the Customs Act, 1962 and other allied laws is established, action is taken against the importers/ offending goods as provided in the law. In other cases, the charges are dropped at initial stages or at the appeal stage . Chapter 15 - Detention and Release_Storage of Imported_Export - Para 2 - _2. Guidelines for expediti ous Customs clearance_provisional release_.txt 1.2 In respect of goods detained at the port/airport/ICD/CFS/LCS etc, the custodians of goods demand their dues for storing the goods (i.e., the warehousing charges) from the importers/ exporters. Likewise, the shipping lines demand container detention charges for the period the goods are kept in their custody. When the goods are detained for a long period, t he warehousing/demurrage charges and container detention charges become high. In cases where the charges against the importers or exporters are dropped, the Customs usually issues detention certificates for the period when goods were under detention. The c ustodians normally remit the detention/demurrage charges wholly or partially on the basis of detention certificates issued and recommendation made by the Customs. However, it is not obligatory, as held in some recent Court judgments that custodians must wa ive the rentals payable to them . Chapter 15 - Detention and Release_Storage of Imported_Export - Para 2 - _2. Guidelines for expediti ous Customs clearance_provisional release_.txt 1.3 The Apex Court examined the matter of quantum of demurrage and payment of demurrage in the cases of International Airport Authority of India vs. Grand Slam International [1995 (77) ELT 753 SC] and Trustees of Port of Madras vs. Nagavedu Lungi & Co., [1995 (80) ELT 241 SC] and held that detention charges and warehousing charges are payable to the custodians and shall be paid by the exporter or the importer even where the Customs detention has been finally held as improper/illegal .Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt 6.1 Filing of transshipment applicatio ns and issuance of Transshipment Permits on Saturdays is allowed. 6.2 Transshipment permits would not be denied if the goods imported at a Customs station are manifested for being transshipped to any port/airport or any ICD/CFS, except in case of a specific intelligence about mis -declaration of goods in the IGM or presence of contrabands in the container. Even in such cases, before detaining any such container at the gateway port, permission from Joint/Additional Commissioner shall be obtained in writing. The Commissioners are required to look into this aspect personally and ensure that such permits are issued smoothly and in a hassle - free manner. [Refer Circulars No. 46/2002 -Cus, dated 29 -7-2002 and No.90/2002 -Cus, dated 19 -12-2002] Custom s Manual , 2023 113 7. Automated movement o f containerized cargo from gateway ports to hinterland - SMTP: Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt 7.1 The transshipment of containerized cargo from one port to an inland port or ICD/CFS is automated where the EDI system (ICES) is operational. This involves exchange of messages for Transshipment of Cargo electronically among Customs, Port authorities, ICDs and Shipping Agen ts. The implementation of this module is a significant step in the ongoing Business Process Re-engineering initiatives of the department and will reduce the congestion and dwell -time of cargo at the ports and contribute to reduction in transaction costs of imports. Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt 7.2 In the automated Transshipment Module, the requirement of an application by the carrier is done away with and the SMTP (Sub manifest Transshipment Permit) portion of the IGM itself is treated as a request for transshipment. Carriers are not r equired to separately file an application for this purpose. They will however be required to indicate 79 the code of the transporter undertaking the transshipment (e.g. CONCOR) in a specific field in the IGM. The ICES system allows transshipment of those c ontainers against whom the port of destination is indicated as ports other than the port of discharge. Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt 7.3 The transshipment permit information is sent to the carrier, the transporter undertaking the transshipment, custodian of the gateway port, and the ICES system at the destination ICD. Transshipment permit can also be printed by the carrier in his office or in the custom hou se.Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt 7.4 The transshipment permit transmitted to the recipient port/ ICD/ CFS is automatically converted into an IGM and the Shipping Lines is not required to file any fresh IGM in respect of such containers.Chapter 10 - Transhipment of Cargo - Para 6 - _8. Movement of export cargo from port_ICD_CFS to gatewa y port_.txt 7.5 The transporter performing the transshipment activity will be required to electronically submit a container arrival report to the ICES system at the destination ICD/ CFS in a specified format. The container arrival report will be matched with transshipment message received from the Gateway Port and a 'landing certificate' message will be generated by the inland port/ICD/CFS which will be transmitted to the Gateway port for closure of IGM Lines. [Refer Circular No.46/2005 -Cus, dated 24 -11-2005]Chapter 25 - Export Oriented Units - Para 17 - _19. Clearance of by -products_ rejects_ was te_ scrap_ remnants_ non -excisable goods_ etc._.txt 18.1 Excisable goods manufactured out of wholly indigenous excisable inputs are allowed clearance into DTA on payment of only Central Excise duty. [Refer Circular No. 12/2008 -Cus., dated 24 -7-2008] 18.1.1 The indigenous goods supplied to the EOUs/EPZ/SEZ/EHTP/STP units after availing the deemed export benefits are to be treated as ‘imported goods’ and accordingly, duty as applicable to the imported goods is liable to be paid. Once the goods are treated as imported goods and applicable Customs Duty is paid at the time of their transfer/sale back into DTA or exit, there is no requirement of refund of the deemed export benefits availed on such goods or for the production of a certificate from the Development Commissioner regarding refund or nonavailment of deemed export benefits at the time of clearance of such goods or exit. 18.1.2 Alternatively, the EOU/STP/EHTP units would also be allowed to clear the domestically procured goods or on exit, on payment of Excise Duty as per Notification No. 22/2003CE Custom s Manual , 2023 251 dated 31.03.2003 only on production of ce rtificate from Development Commissioner to the effect that deemed export benefits have been paid back or not availed, as the case may be, as envisaged in Circular No.74/2001 -Cus dated 04.12.2001. [Refer Circular No.13/2017 -Cus F. No. DGEP/FTP/07/2015(Part -I) Date:10.04.2017] 18.2 Where goods are either non -excisable or are leviable to nil rate of import duty, no exemption in respect of inputs utilized for manufacture of such goods is allowed. An EOU is required to pay back the duty foregone on the inputs used in manufacture of goods cleared in DTA on which no duty is leviable. 18.3 Proviso to sub -section (1) of section 5A of the Central Excise Act, 1944 states that unless specifically provided in a notification, no exemption therein shall apply to excisable goods w hich are produced or manufactured by an EOU and cleared to the DTA. Further, EOUs are eligible for duty free import or domestic procurement of their inputs or raw materials under Notification No. 22/2003 -CE dated 31.3.2003 and Notification No. 52/2003 - Customs dated 31.03.2003. However, as per a proviso [the second proviso to para 6 in case of Notification No. 22/2003 -CE and first proviso to para 3 in case of Notification No. 52/2003 - Customs], if the goods produced or manufactured by EOUs and cleared to DT A if imported are either non -excisable or leviable to Nil basic customs duty [BCD] and additional duty of customs [CVD], then EOUs cannot avail the exemptions under these notifications on inputs utilized in manufacture/processing/packaging etc. of such goo ds [cleared to DTA]. In addition, there are a number of customs and excise duty exemption notifications which prescribe concessional [including Nil] duty rates on specified goods [inputs/raw materials etc.] for use in manufacture of specified goods, subjec t to conditions prescribed. EOUs were not able to avail benefit of such exemptions on inputs imported or procured domestically by them. Chapter 25 - Export Oriented Units - Para 17 - _19. Clearance of by -products_ rejects_ was te_ scrap_ remnants_ non -excisable goods_ etc._.txt The matter has been clarified vide Annexure III of D.O. F.No. 334/7/2017 -TRU dated 12 -2017 of JS(TRU -I). Non -applicabi lity of exemptions under notifications issued under section 5A of the Central Excise Act, 1944 is only in respect of excisable goods produced or manufactured by an EOU and cleared to DTA and not in respect of inputs/raw materials procured by them domestica lly and utilised for production/manufacture of goods which are cleared by them to DTA. In view of the above, it has been clarified that EOUs will also be eligible to import or procure raw materials/inputs at other concessional/Nil rate of BCD, excise duty /CVD or SAD, as the the case may be, provided they fulfill all conditions for being eligible to such concessional or Nil duty. For these purposes, if an EOU is already registered with the jurisdictional Central Excise Authority, it will not be required to take any fresh registration under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 or the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable and Other Goods) Rules, 2016, as the case may be. Further, there will be no need for an EOU to separately comply with the Central Excise (Removal of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016 for availing the CVD exemption, if the pro cedure under the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rule, 2016 is followed by it for availing exemption / concession from BCD on imports of inputs/raw materials.Chapter 3 - Procedure for Clearance of Imported and Export - Para 19 - _23. Stuffing _ loading of goods in containers_.txt 21.1 The Board has been fixing norms for examination of export consignments and such norms depend upon the quantum of incentive, value of export goods, country of destination etc. The instructions under the Risk Management System and examination order by the Appraising Groups follow the norms framed in this regard. 21.2 After presentation of goods for registration to Customs and determination of action as to whether or not to exami ne the goods, no amendments request in the normal course should be entertained. However, in case an exporter still wishes to change any of the critical parameters resulting in change of value, Drawback, port etc. such consignment should be subjected to exa mination to rule out malafide in the request of the exporter. 21.3 Notwithstanding the examination norms, any export consignment can be examined by the Customs (even up to 100%), if there is any specific intelligence in respect of such consignment. Further, t o test the compliance by trade, once in three months a higher percentage of consignments (say for example, all the first 50 consignments or a batch of consecutive 100 consignments presented for examination in a particular day) would be taken up for examina tion. Out of the consignments selected for examination a minimum of two packages with a maximum of 5% of packages (subject to a maximum of 20 packages) would be taken up for checking/examination. 21.4 In case export goods are stuffed and sealed in the presenc e of Customs/Central Excise officers at the factory of manufacture/ICD/CFS/warehouse and any other place where the Commissioner has, by a special order, permitted, it may be ensured that the containers should be bottle sealed or lead sealed. Also, such con signments shall be accompanied by an examination report in the prescribed form. In case of export through bonded trucks, the truck should be similarly bottle sealed or lead sealed. In case of export by ordinary truck/other means, all the packages are requi red to be lead sealed. [Refer Circulars No.6/2002 -Cus., dated 23 -1-2002, and No.1/2009 -Cus., dated 13 -1-2009] 21.5 Routine examination of perishable export cargo is not to be conducted. Customs resort to examination of such cargo only on the basis of credib le intelligence or information and with prior permission of the concerned Assistant Commissioner/ Deputy Commissioner. Further, the perishable cargo which is taken up for examination should be given Customs clearance on the day itself, unless there is cont ravention of Customs laws. [Refer Circular No.8/2007 -Cus., dated 22 -1-2007] Custom s Manual , 2023 47 22. Drawl and testing of samples: 22.1 The representative sample from the consignment is drawn in accordance with the orders of the proper officer. 22.2 If considered necessary, the Assistant / Deputy Commissioner, may order sample to be drawn for purposes other than testing such as for visual ins pection and verification of description, market value inquiry, etc. 22.3 Request for re -testing of sample made within a specified time by the importer or agent may be granted by the Additional Commissioner or Joint Commissioner of Customs as a trade facilitatio n measure. For uniformity in procedure at the various field formations, Board has issued detailed guidelines for retesting of samples. [Refer Circular No. 30/2017 -Customs dated 18.07.2017] 22.4 CRCL Module - Forwarding of samples using electronic Test Memo t o CRCL and other Revenue Laboratories : As detailed in circular No. 46/2020 -Customs dated 15.10.2021, CRCL and other Revenue Laboratories have been upgraded with several new, state of the art equipment, thereby enabling the testing of a wider variety of co mmodities in lesser time, with greater accuracy. For details, the CRCL brochure available at www.crcl.gov.in may be perused. In order to further ease the testing process, DG Systems has enabled a ‘CRCL module’ in ICES with the objective of automating all p aperwork related to sampling, forwarding of test memos to CRCL and other Revenue Laboratories, and electronic receipt of test reports, instantly by the Customs Officers. The officials of CRCL and other Revenue Laboratories have been provided access for bot h import and export functionalities in the CRCL module. The CRCL module is also seamlessly integrated with current modules of ICES. [Refer Circular No.46/2020 -Customs dated 15.10.2020 and Instruction No.14/2021 -Customs dated 21.06.2021] 22.5 For list of ide ntified laboratories where field formations may directly forward samples of certain goods where CRCL labs are not equipped, refer Circulars No.43/2017 - Customs dated 16.11.2017, No.11/2018 -Customs dated 17.05.2018, No.28/2018 -Customs dated 30.08.2018 and No.15/2019 -Customs dated 07.06.2019.Chapter 22 - Duty Drawback - Para 5 - _6. Monitoring of realization of exp ort proceeds_.txt 5.1 The Customs Act, 1962 and the Drawback Rules, 2017 lay down certain limitations and conditions for grant of duty drawback. No duty drawback shall be allowed where: (i) The duty drawback amount due in respect of any goods is less than Rs.50/ - (Section 76,ibid .), (ii) In respect of any goods the market price is less than the amount of drawback due thereon (Section 76 ibid.), (iii) Where value of export goods is less than the value of imported material used in their manufacture. In this regard, if necessary, certain mini mum value addition over the value of imported materials can also be prescribed by the Government (Section 75 ibid.) and (iv) The drawback amount or rate determined under Rule 3 of Drawback Rules 2017 does not exceed one -third of the market price of the export product (Rule 9 of Drawback Rules, 2017). Chapter 22 - Duty Drawback - Para 5 - _6. Monitoring of realization of exp ort proceeds_.txt 5.2 In case the Central Government forms an opinion that there is likelihood of export goods being smuggled back into India, the Government may not allow drawback or allow it subject to specified conditions or limit ations. Notifications have been issued under Section 76 of the Customs Act, 1962. [Notification No. 208 -Cus., dated 1 -10-1977]Chapter 22 - Duty Drawback - Para 5 - _6. Monitoring of realization of exp ort proceeds_.txt 5.3 While prior repatriation of export proceeds is not a pre -requisite for grant of Duty Drawback, the law prescribes that if sale proceeds are not received within the period stipulated by the RBI, the Duty Drawback will be recovered as per procedure laid down in the Drawback Rules, 2017. An exception is made where non -realization of sale proceeds is compensated by the Export Credit Guarantee Corporation of India Ltd. under an insurance cover and the Reserve Bank of India writes off the requirement of realizati on of sale proceeds on merits and the exporter produces a certificate from the concerned Foreign Mission of India about the fact of non -recovery of sale proceeds from the buyer. [Refer Rule 18 of Drawback Rules, 2017]Chapter 26 - International Passenger Facilitation - Para 2 - _2. Clearance of arriving passengers_.txt 1.1 Customs is mandated to ensure passengers entering or leaving India carry on person/handbag or accompanied baggage, goods in accordance with the permissible quantity/value and legal provisions and do not attempt to smuggle prohibited or banned or sensitive goods. Also, all passengers including businessmen, trade delegations, professionals expect speedy Customs clearance. Thus, Customs officials at the airports have a challenging role of ensuring quick clearance and passenger facilitation, as well as enforcin g the Customs Act, 1962 and various allied laws that protect the interests of society/economy/revenue. 1.2 Over the time Indian Customs have aligned its procedures in tune with the best international practices in terms of duty free baggage allowances and othe r facilities and procedures. Steps have also been taken to educate general public and incoming and outgoing passengers of the extant Customs rules and regulations. In this direction Customs prominently display the relevant provisions/baggage allowances and list of prohibited/restricted items (endangered species or articles made from flora and fauna such as ivory, musk, reptile skins, furs, shahtoosh, antiques, satellite phones, etc.) at all international airport, with the “dos and don’ts” for benefit of pas sengers. A booklet on “Customs Guide to Travelers” is also brought out periodically and circulated at airports as well as to our Embassies/Consulates abroad. Passenger related Customs information is also made available on the CBIC's web -site www.cbic.gov.i n.Chapter 30 - Offences and Penal Provisions - Para 15 - _15. Prosecution_.txt 14.1 Cognizable Offences as per Code of Criminal Procedure, 1973 (2 of 1974) are those offences which are punishable w ith imprisonment for a term of more than three years. Further, as per Cr.PC, the offences punishable with imprisonment for a term of less than 3 years or with fine are covered in the category of non -cognizable offences. However, Section 104 of Customs Act, 1962 stipulates that notwithstanding anything contained in the Cr.PC any offence relating to - (a) Prohibited goods; or (b) Evasion or attempted evasion of duty exceeding fifty lakh rupees shall be cognizable and all other offences under the Act shall be Non-cognizable. However, sub -section (4) of section 104 of the Customs Act, 1962 states that, notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), any offence relating to (a) prohibited goods; or (b) evasion or attempted evas ion of duty exceeding fifty lakh rupees, shall be cognizable. Further, sub -section (5) of section 104 of the Customs Act, 1962 states that, save as otherwise provided in sub -section (4), all other offences under the Act shall be non cognizable. Section 104 (6) of the Customs Act, 1962 provides for the categories of offences punishable under Section 135 that are non -bailable and all other offenc es under this Act shall be bailable as per Section 104 of the Customs Act. The following categories of offences shall be non -bailable: Custom s Manual , 2023 317 (i) evasion or attempted evasion of duty exceeding Rs.50 Lakhs; or (ii) prohibited goods notified under Section 11 of the Custom s Act, 1962 which are also notified under Section 135(1)(i)(C) of the Customs Act, 1962; or (iii) import or export of any goods which are not declared as per the provisions of the Customs Act, 1962 and the market price of which exceeds Rs.1 Crore; or (iv) fraudulen tly availing of or attempt to avail of drawback or any exemption from duty, if the amount of drawback or exemption from duty exceeds Rs.50 Lakhs. [to be replaced as under]Chapter 26 - International Passenger Facilitation - Para 5 - _7. Import of unaccompanied baggage_.txt A person who is engaged in a profession abroad, or is transferring his residence to India shall, on return, be allowed clearance free of duty in addit ion to what he is allowed under Rule 3 or as the case may be, under Rule 4, articles in his bonafide baggage to the extent mentioned in column (2) subject to the conditions, if any, as mentioned in column (3) and the relaxation to the extent mentioned in c olumn 4 of the given Appendi x in Baggage Rules,2016 given as per Notification No. 30/2016 -Customs (N.T.) dated 1.3.2016 as amended by Notification No. 43/2016 -Customs (N.T)dated 31.3.2016 read with corrigendum dated. 1.4.2016 . Chapter 26 - International Passenger Facilitation - Para 5 - _7. Import of unaccompanied baggage_.txt Custom s Manual , 2023 263 6. Import of baggage of deceased person: 6.1 In terms of Notification No.21/2002 -Cus, dated 1 -3-2002 used, bonafide personal and household articles of a deceased person are allowed free of duty subject to the condition that a certificate from the concerned Indian Embassy / High Commission is produced regarding the ownership of the goods by the deceased person.Chapter 17 - Import and Export through Post - Para 7 - _7. Import of Indian and Foreign Currencies by Post_.txt 6.1 Bonafide commercial samples and prototypes imported by post are exempted from Customs duty, subject to the value limit prescribed by the Government provided that the samples are su pplied free of cost.Chapter 17 - Import and Export through Post - Para 7 - _7. Import of Indian and Foreign Currencies by Post_.txt 6.2 Importers having IEC code number can import commercial samples through post without payment of duty upto a value of Rs.100,000/ - or 15 units in number within a period of 12 months. The goods so imported shall be clearly marked as “S amples”. The importer is required to furnish a declaration to the effect that the samples are solely for the purpose of being shown to the exporters for securing or executing export orders. The importer is also required to undertake that if declaration is found to be false, he will pay appropriate duty on the goods imported as commercial samples. [Notification No.154/94 Cus”, dated 13-7-1994]Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt 3.1 The person chargeable with duty or interest, may pay before service of notice, either on the basis of his own ascertainment of such duty or the duty ascertained by the proper of ficer, the amount of duty along with the interest payable thereon under Section 28AA or the amount of interest which has not been so paid or part -paid.Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt 3.2 Before issuing notice under section28(1), the proper officer shall hold pre -notice consultation with the persons chargeable to duty or interest except in cases falling under section 28(4) or 28AAA;Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt 3.3 The person who has paid the duty along with the interest or amount of interest under section 28(1)(b) shall inform the proper officer of such payment in writing, who on receipt of such information, shall not serve any notice in respect of the duty or interest so paid or any penalty leviable under the provisions of the Act or the rules made thereunder.Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt 3.4 In terms of the provisions of Section 114A, where duty or interest, as the case may be, as determined under section 28(8) and the interest payable thereon under section 28AA is paid within 30 days from the date of communication of the order of the proper o fficer determining such duty, the amount of penalty liable to be paid by such person shall be twenty percent of the duty or interest, as the case may be, so determined.Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt 3.5 Sub-section (5) of Section 28 of the Customs Act, 1962 provides that the importer or the exporter or the agent or employee of the importer or exporter, to whom a notice is served under the Sub - section (4) of Section 28 of the said Act pays the duty in full or in part as may be accepted by him, and the interest payable thereon under Section 28AA of the said Act and penalty equal to 25% of the duty specified in the notice or the duty so accepted by such person within 30 days of the receipt of the notice. In such case – Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt (i) if such person has paid the duty in full together with interest and penal ty, the proceedings in respect of such person and other persons to whom notice is served shall, without prejudice to the provisions of Sections 135, 135A and 140 of the said Act, be deemed to be conclusive as to the matters stated therein.Chapter 13 - Procedure for Less Charge Demand - Para 4 - _4. _ ff _ f 17 28 f _ 1962_.txt (ii) However, if t he duty with interest and penalty that has been paid falls short of the amount actually payable, then, the proper officer shall proceed to issue the notice as provided for in clause (a) of sub -section (1) in respect of such amount which falls short within two years from the date of receipt of information under sub -section (5) of section 28 of the said Act .Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt 10.1 To effectively tackle the menace of smuggling and oth er serious economic offences including commercial frauds, apart from penal action in Departmental adjudication, the Customs Act, 1962 provides for criminal prosecution in a Court of law. Prosecution action can also be taken for providing false documents/de claration to the Customs and for obstructing Customs officers in their work. Custom s Manual , 2023 312 10.2 As provided under section 104(1), If an officer of customs empowered in this behalf by general or special order of the Principal Commissioner of Customs or Commissioner of Customs has reason to believe that any person in India or within the Indian customs waters has committed an offence punishable under section 132 or section 133 or section 135 or section 135A or section 136, he may arrest such person and shall, as soon as may be, inform him of the grounds for such arrest. Also, every arrested person arrest ed under sub -section (1) shall, has to be taken without unnecessary delay to the nearest Magistrate. Further, the arrested person is to be dealt with by the Magistrate, as per the provisions of the Code of Criminal Procedure, 1898. The power to remand an a rrested person to judicial custody vests in the Magistrate by virtue of Section 165 of the Cr.PC. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt 10.3 Though under Section 104 of the Customs Act, 1962 Principal Commissioner of Customs or Commissioner of Customs are empowered to delegate to an officer of C ustoms by general or special order, powers of arrest of persons guilty of offence punishable under Section 135 of the said Act, extreme circumspection and care is to be exercised at senior level in exercising these powers and ordering arrests. Arrest shoul d be resorted to only in cases of sufficient grave nature.Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt 10.4 Persons involved in Customs related offence cases who may be liable to prosecution should not be arrested in routine unless exigencies of certain situations demand their immediate arrest. At times, prior to prosecution, arrests (s) may be necessary to ensure proper investigations and penal action against the persons (s), as otherwise the person involved in the offence may hamper investigations or disappear from the scene/area such as in cases involving outright smuggling by Sea/Air/Land route. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt 10.5 In all commercial fraud cases in relation to regular imports or exports, before arresting any person(s) the Principal Commissioner of Customs or Commissioner of Customs concerned shou ld be approached by the Investigating Officer and the Principal Commissioner of Customs or Commissioner of Customs should be personally satisfied that there are sufficient grounds warranting arrest of the person(s). These grounds/reasons should also be rec orded by the concerned Principal Commissioner of Customs or Commissioner of Customs in writing on file before the arrest is ordered and affected by the proper officer. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt 10.6 As far as possible, in other than commercial fraud cases warranting prosecution under Section 135 of the said Act, where arrest is considered necessary prior clearance and approval for arrest may be taken from Principal Commissioner of Customs or Commissioner of Customs. However, there could be situations, for example in outright smuggling cases in remote areas (and sometimes even in town seizure or international passenger clearance offence cases) where it may not be administratively possible to get prior permission of concerned Principal Commissioner of Customs or Commissioner of Customs b efore effecting arrest. In such cases, the decision to arrest a person in accordance with the guidelines - taking due note of the offence against the person which has come to light in investigations carried out, should be taken at the minimum level of the concerned Assistant Commissioner/Assistant Director recording the reasons in writing. Further, in such cases, the concerned Assistant Commissioner/ Assistant Director or other higher officer (lower than Principal Commissioner of Customs or Commissioner of Customs) who has ordered arrest, should immediately after arrest furnish a report incorporating reasons for arrest, to the jurisdictional Principal Commissioner of Customs or Commissioner of Customs and his satisfaction for the arrest made should also be k ept on record in writing. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt 10.7 The guidelines for arrest are summed up as follows: i. Offences under the Customs Act, 1962 are either (i) bailable; or (ii) non -bailable. Since arrest takes away the liberty of an individual, the power must be exercised with utm ost care and caution in cases where a Commissioner of Customs or Additional Director General has reason to believe on basis of information or suspicion that such person has committed an offence under the Act punishable under the Sections 132 or 133 or 135 or 135A or 135AA or 136 of the Customs Act, 1962. ii. Arrest of persons in terms of Section 104(1) of Customs Act, 1962 should be resorted to only where the facts and situations of a particular case demand such action. Persons involved should Custom s Manual , 2023 313 not be arrested unless the exigencies of certain situations demand their immediate arrest. These situations may include circumstances like ensuring proper investigation, to prevent such person from absconding, cases involving organised smuggling of goods or evasion of Cus toms duty by way of concealment, masterminds or key operators effecting proxy/ benami imports/exports in the name of dummy or non -existent persons/IECs, etc. The decision to arrest should be taken in cases which fulfil the requirement of the provisions of Section 104(1) of Customs Act, 1962 and after considering the nature of offence, the role of the person involved and evidence available. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt iii. While the Act does not specify any value limits for exercising the powers of arrest, it is clarified that arrest in respect of an offence, should be effected only in exceptional situations which may include :Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt a. Cases involving unauthorised importation in baggage/ cases under Transfer of Residence Rules, where the market value of the goods involved is Rs. 50,00,0 00/- (Rupees Fifty Lakh) or more; b. Cases of outright smuggling of high value goods such as precious metal, restricted items or prohibited items or goods notified under section 123 of the Customs Act, 1962 or offence involving foreign currency where the val ue of offending goods is Rs. 50,00,000/ - (Rupees Fifty Lakh) or more; c. Cases related to importation of trade goods (i.e. appraising cases) involving wilful mis - declaration in description of goods/concealment of goods/goods covered under section 123 of Cust oms Act, 1962 with a view to import restricted or prohibited items and where the market value of the offending goods is Rs. 2,00,00,000/ - (Rupees Two Crore) or more; d. Cases involving fraudulent evasion or attempt at evasion of duty involving Rs 2,00,00,000 /- (Rupees Two Crore) or more; e. cases involving fraudulent availment of drawback or attempt to avail of drawback or any exemption from duty provided under the Customs Act, 1962, in connection with export of goods, if the amount of drawback or exemption fro m duty is Rs. 2,00,00,000/ - (Rupees Two Crore) or more. In cases related to exportation of trade goods (i.e. appraising cases) involving (i) wilful mis -declaration in value / description ; (ii) concealment of restricted goods or goods notified under sectio n 11 of the Customs Act, 1962, where market value of the offending goods is Rs. 2,00,00,000/ - (Rupees Two Crore) or more. f. Cases involving obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and utili sation of such instrument where the duty relatable to such utilisation of the instrument is Rs 2,00,00,000/ - (Rupees Two Crore) or more. g. The above criteria of value mentioned in (a) (f) would not apply in cases involving offences relating to items i.e. FI CN, arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna. In such cases, arrest, if required, on the basis of facts and circumstances of the case, may be considered irrespective of value of of fending goods involved.” [Refer Circular No. 13/2022 -Customs dated 16/08/2022] iv. There is no prescribed format for arrest memo but an arrest memo must be in compliance with the directions in “ .K B u . f W.B.” [1997(1) SCC 416 (see para 35)]. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt v. Certain modalities that should be complied with at the time of arrest and pursuant to an arrest include (a) female offender should be arrested by or in the presence of woman Customs officers, (b) medical examination of a n arrestee should be conducted by a medical officer in the service of Central or State Government and in case such medical officer is not available, by a registered medical practitioner soon after the arrest is made. If an arrested person is a female then such an examination shall be made only by, or under supervision of a female medical officer, and in case such female medical officer is not available, by a female registered medical practitioner, (c) it shall be the duty of the person having the custody of an arrestee to take reasonable care of the health and safety of the arrestee. Custom s Manual , 2023 314 vi. A person arrested for a non-bailable offence should be produced before Magistrate without unnecessary delay, as per Section 104(2) of the Customs Act, 1962. Chapter 30 - Offences and Penal Provisions - Para 11 - _11. Punishment for Customs offences_.txt vii. Under Section 104(3) of the Customs Act, 1962 an officer of Customs (arresting officer) has the same powers as an officer in charge of a Police Station under the Cr.PC. Thus, a Customs officer (arresting officer) is bound to release a person on bail for of fences categorized as bailable under the Customs Act, 1962 and release on bail must be offered to a person arrested in respect of bailable offence and bail bond accepted. If the conditions of the bail are fulfilled, the arrestee shall be released on bail f orthwith. The arresting officer may, and shall if such a person is indigent and unable to furnish surety, instead of taking bail from such person, discharge him or her executing a bond without sureties for his appearance as provided under Section 436 of Cr.PC.in cases where the conditions for granting bail are not fulfilled, the arrestee shall be produced before the appropriate Magistrate without unnecessary delay and within 24 hours of arrest. [Refer Instruction F.No.394/71/97 -Cus(AS), dated 22 -6-1999 and Circular No. 38/2013 - Cus., dated 17 -9-2013, Circular 28/2015 - Customs dated 23.10.2015]Chapter 11 - Consolidation of Cargo - Para 1 - _1. Introduction_.txt Consolidation of CargoChapter 1 - Overview of Customs Functions - Para 2 - _1. Single Window _.txt 2.1 Entry No. 83 of List 1 to Schedule VII of the Constitution empowers the Union Government to legislate and collect duties on imports and exports. Accordingly, the Customs Act, 1962, effective from 1 -2-1963 provides vide its Section 12 for the levy of duties on goods imp orted into or exported from India. The items and the rates of duties leviable thereon are specified in two Schedules to the Customs Tariff Act, 1975. The First Schedule specifies the various import items in systematic and well considered categories, in acc ordance with an international scheme of classification of internationally traded goods known as “Harmonized System of Commodity Classification ” and specifies the rates of import duties thereon, as prescribed by the legislature. The duties on imported items are usually levied either on specific or ad - valorem basis, but in few cases specific cum-ad-valorem duties are also levied. The Second Schedule incorporates items that are subject to exports duties and the rates of duties thereof. 2.2 The predominant mode of levy of duties is on ad -valorem basis i.e., with reference to value. For this purpose, the value of the imported goods is required to be determined as per Section 14 of the Customs Act, 1962 read with the Customs Valuation (Determination of Value of Imp orted Goods) Rules, 2007. These provisions are essentially the adoption of GATT based valuation system (now termed WTO Valuation Agreement) which is being followed globally. Likewise, the Custom s Manual , 2023 10 value of export goods is required to be determined as per provisions of Section 14 of the Customs Act, 1962 read with the Customs Valuation (Determination of Value of Export Goods) Rules, 2007. 3 Ease of Doing Business 3.1 Board has initiated numerous measures to facilitate the Customs clearance process and reduce transaction costs. The objective is to make the Customs clearance process in India a world class experience by reducing dwell time of cargo, which in turn improves the competitiveness of businesses. Some of these measures are presently work in progr ess and their present importance is in the fact that these highlight the approach of the Board towards ensuring the ease of doing business. Chapter 1 - Overview of Customs Functions - Para 2 - _1. Single Window _.txt 3.2 Paperless InitiativesChapter 13 - Procedure for Less Charge Demand - Para 1 - _1. Introduction_.txt Procedure for Less Charge DemandChapter 32 - Grievance Redressal - Para 2 - _2. Grievance redressal related to cargo clearance_.txt 1.1 The Citizen's Charter of the Department envisions that the Customs & Central Excise officers shall carry out their assigned tasks with integrity and judiciousness; courtesy and understanding; objectivity and transparency; promptness and efficiency. The off icers are committed to providing every possible assistance to the public and trade in implementation of the Customs policies and procedures. The Department has also taken numerous other measures to ensure that complaint(s)/grievance(s) are minimized and wh ere received, these are attended to promptly. These measures include a grievance redressal mechanism for both cargo clearance and passenger clearance in the field formations of Customs.Chapter 25 - Export Oriented Units - Para 7 - _8. Time limit for utilization of imported capital goods and inputs_.txt 7.1 Under the EOU scheme, the units are allowed to import without payment of duty, all types of goods including capital goods, raw materials, components, packing material, consumables, spares and various other specified categories of equipment like material ha ndling equipment , UPSs, quality assurance equipment , captive power plants, central air conditioning equipment , security systems, pollution control equipment , modular furniture and parts thereof etc. and also procure indigenous excisable goods without payme nt central excise duty required for the production/ job -work and other operations in terms of letter of permission (LOP). All goods other than prohibited goods are allowed to be imported by an EOU/STP/EHTP. The specified activities for setting up an EOU/ST P/EHTP are as follows: (i) Manufacture of articles for export or for being used in connection with the production or packaging or job work for export of goods or services by export oriented undertaking; (ii) Manufacture or development of software, data entry an d conversion, data processing, data analysis and control data management or call center services for export by Software Technology Park (STP) unit, or a unit in Software Technology Park Complex under the export oriented scheme; (iii) Manufacture and developmen t of electronics hardware or electronics hardware and software in an integrated manner for export by an Electronic Hardware Technology Park (EHTP) unit or a unit in Electronic Hardware Technology Park Complex under the export oriented scheme; production, m anufacture or packaging of articles by export oriented undertaking in horticulture, agriculture and animal husbandry sector; (iv) Use in aqua -culture farm in connection with operational requirements of such aquaculture farm and export of aquaculture products so produced by export oriented undertaking in aquaculture sector; (v) Quarrying of granite by export oriented undertaking engaged in processing and manufacture or production of articles of granite for export; (vi) Manufacture of gems and jewellery and export t hereof by EOUs in the Special Export Oriented Complex, Jhandewalan and EOUs in gems and jewellery sector. Custom s Manual , 2023 245 7.2 Duty free import and procurement of export promotion material like brochures, literatures, pamphlets, hoardings, catalogues and posters of products t o the extent of 1.5% of the value of exports of the previous year is also allowed. The export value of supplies of such promotional material shall not be counted towards fulfilment of NFE and for availing DTA entitlement as specified in para 6.8 of FTP. Ho wever, import of such promotional material shall be considered for computation of sum total of all imported goods for arriving at NFE. [Refer Circular No. 17/2006 -Cus dated 1 -6-2006]Chapter 9 - Warehousing - Para 4 - _4. Appointment of Private Warehouses_.txt 3.1 Section 57 of the Customs Act, 1962 provides that the Principal Commissioner of Customs or Commissioner of Customs may subject to such conditions as may be prescribed license a public warehouse where dutiable goods may be deposited.Chapter 9 - Warehousing - Para 4 - _4. Appointment of Private Warehouses_.txt 3.2 All the applicatio ns for licensing of Public Warehouses shall be carefully scrutinized and due consideration shall be given to the following criterion for their appointment: (a) is a citizen of India or is an entity incorporated or registered under any law for the time b eing in force; (b) submits an undertaking to comply with such terms and conditions as may be specified by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be; (c) furnishes a solvency certificate from a scheduled bank for a sum of two crore rupees: Provided that the condition of furnishing a solvency certificate shall not be applicable to an undertaking of the Central Government or State Government or Union territor y or to ports notified under the Major Port Trusts Act, 1963 (38 of 1963); [Refer Not. No. 70 /2016 - Customs (N.T.) dated 14th May, 2016]Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 3 - _5. Labeling of the goods imported into India_.txt 3.1 Apart f rom collection of duty, Customs has also been entrusted with the responsibility to ensure compliance with prohibitions or restrictions imposed on the import and export of goods under the Foreign Trade Policy (FTP) and other Allied Acts. The Customs has a pivotal role to play because, it is the agency stationed at the border to enforce the rules, regulations and orders issued by various administrati ve Ministries. For instance, import and export of specified goods may be restricted/prohibited under other laws such as Environment Protection Act, Wildlife Act, Arms Act, etc. and these will apply to the penal provisions of the Customs Act, 1962 rendering such goods liable to confiscation under Sections 111(d) - for import - and 113(d) - for export - of the said Act. Thus, for the purpose of the penal provis ions of the Customs Act, 1962 it is relevant to appreciate the provisions of these allied legislations. 4. Prevention of Food Adulteration Act, 1954 and Food Safety and Standards Authority Act, 2006: 4.1 As per the Prevention of Food Adulteration Act, 1954 (PFA), any product not fulfilling the statutory provisions is not allowed to be imported into the country. Li kewise, there are several rules, regulations, orders, notifications, etc. issued by the Government, laying down procedures as to how the imports of above products are to be dealt with. Further, the Food Safety and Standards Authority Act, 2006 (FSSA) seeks to replace many of the existing legislations including the PFA Act relating to import of edible items. The FSSAI has been established to lay down standards and regulate/monitor the manufacturing, import, processing, distribution and sale of food. The FSSA I has taken over PHO functions at select ports with the stipulation that the existing rule and procedures will continue to be followed without any change till FSSAI regulations are notified. Thus, FSSAI has replaced PHO with its authorized officers at sele ct ports in terms of Section 47 (5) of the FSSA Act, 2006. 4.2 Operationalisation of SWIFT 1. Board Circular Nos. 03/2016 -Customs dated 03.02.2016 and 10/2016 -Customs dated 15.03.2016 were issued for operationalization of the Interface for Facilitation of Tra de (SWIFT) from 01st April 2016 at all EDI locations throughout India. Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 3 - _5. Labeling of the goods imported into India_.txt 2. Instruction No. 10/2018 -Customs dated 29.05.2018was issued for clearance of food consignments by Customs officers at locations where FSSAI has provided delegation.Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 3 - _5. Labeling of the goods imported into India_.txt 3. In SWIFT, the syst em automatically refers food -related consignments to the Food Safety & Standards Authority of India (FSSAI) through a message exchange system established between ICEGATE and the Food Import Clearance System (FICS) operated by FSSAI. This automatic referenc e of imported food consignments is done in locations where FSSAI has its offices. For the remaining Customs EDI locations, the system generates instructions directing that Customs ‘Authorized Officers’ may clear the consignment (wherever, such ‘Authorized Officer’ are present) and in other locations where ‘Authorized Officers’ are not present, the consignments were to be referred to Port Health officer for an NOC. Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 3 - _5. Labeling of the goods imported into India_.txt 4. As of now, FSSAI has offices in 6 cities covering 21 ICES locations. For Customs locations where FSSAI does not have officers, FSSAI had issued order No. 1 - 1371/FSSAI/ Imports/2015 dated 29th March 2016 delegating authority to Customs officers to perform the functions of an ‘Authorized Officer’ under food safety laws. FSSAI has now issued order No. 1 -1371/FSSAI/Imports/2015 (Part -7) dated 2nd May 2018 notifying Customs officer as ‘Authorized officers’ under food safety laws. This order is in supersession of all previous notifications/ orders with regard to authorizing Customs officials to handle food import clearance. This order is also available at http://www.fssai.gov.in/home/imports/ orderguidelines.html. Custom s Manual , 2023 79 5. In respect of the above notified locations, Commissioners of Customs are requested to suitably guide the officers responsible for clearance of food consignments. There should not be any Customs location which is not covered either by FSSAI officials or by the ‘Authorized Officers’ of Customs. Therefore, Commissioners of Customs are also required to identify Customs locations, in their jurisdiction which are not notified under the said order and bring the same to the notice of the CBIC/ Single window. Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 3 - _5. Labeling of the goods imported into India_.txt 6. FSSAI has also issued a list of accredited laboratories for the testing of all food -related consignments vide order F. No. 12012/02/2017 -QA dated 1st August, 2017. This list can be accessed at http://www.fssai.gov.in/home/food -testing/Orders ---Notice.html. Prior to clearance, the Customs officers posted in the shed should record in the system the acceptance or rejection of the consignments as part of the examination report as this would help in carrying out risk analysis. [Refer Circular Nos. 03/2016 -customs dated 03.02.2016,No. 10/2016 -customs dated 15.03.2016 and Instruction No.10/2018 dated 29.05.2018] 4.3 PFA/FSSA lay down detailed guidelines for examination and testing of food items prior to Customs clearance. It is, thus, provided that the Custom s shall undertake the following general checks and if the product does not satisfy these requirements, clearance shall not be allowed: (i) All consignments of high -risk food items, as listed in DGFT Policy Circular No. 37(RE - 2003)/2002 -2007 dated 14.06.2004 (as may be modified from time to time), shall be referred to Authorised Representative of FSSAI or PHOs, as the case may be, for testing and clearance shall be allowed only after receipt of the test report as per the instructions contained in the Customs C ircular No. 58/ 2001 -Cus., dated 25 -10-2001. (ii) All consignments of perishable items like fruits, vegetables, meat, fish, cheese, etc., will continue to be handled in terms of the guidelines contained in Para 2.3 of the Board's Circular No.58/2001 -Customs d ated 25 -10-2001. (iii) In respect of food items not covered under (a) and (b) above, the following procedure would be adopted in addition to the general checks prescribed under Para 2.1 of the Circular No. 58/2001 -Cus dated 25 -10-2001 (amended by Circular No. 03/2011 -Cus): (a) Samples would be drawn from the first five consecutive consignments of each food item, imported by a particular importer and referred to Authorised Representative of FSSAI or PHOs, as the case may be, for testing to ascertain the quality an d health safety standards of the consignments. (b) In the event of the samples conforming to the prescribed standards, the Customs would switch to a system of checking 5% - 20% of the consignments of these food items on a random basis, for checking conformity to the prescribed standards. The selection of food items for random checking and testing would be done by the Customs taking into consideration factors like the nature of the food products, its source of origin as well as track record of the imp orters as well as information received from FSSAI from time to time. (c) In case, a sample drawn from a food item in a particular consignment fails to meet the prescribed standards, the Customs would place the import of the said consignment on alert, discontin ue random checking for import of such food items and revert to the procedure of compulsory checking. The system of random sampling for import of such food items would be restored only if the test results of the samples drawn from the 5 consecutive consignm ents re -establish that the food items are in conformity with the prescribed standards. 4.4 The ‘general checks’ include checking the condition of the hold in which the products were transported to see whether they meet the requirements of storage, as per the nature of the product, and does not in any way cause deterioration or contamination of the products. Also, physical/ Custom s Manual , 2023 80 visual appearance in terms of possible damage - whether it is swollen or bulged in appearance; and also, for rodent/insect contamination o r presence of filth, dirt etc. should be checked. Finally, it should be checked that the product meets the labelling requirements under the Prevention of Food Adulteration Rules and the Packaged Commodities Rules. This includes ensuring that the label is w ritten not only in any foreign language, but also in English. The details of ingredients in descending order, date of manufacture, batch no., best before date etc. are mandatory requirements. All products will also have to indicate details of best before o n all food packages. 4.5 Authorised Officers of FSSAI will ascertain that for the imported pre -packaged good items, the language and other major requirements of the label like mention of best before date, nutrition information etc. should comply the labeling provisions under PFA Rules, failing which sample may not be drawn from such consignment for testing. 4.6 Introduction of SWIFT has automatically integrated the RMS CCR instructions in the systems and the system automatically refers food -related consignments to the Food Safety & Standards Authority of India (FSSAI) through a message exchange system established between ICEGATE and the Food Import Clearance System (FICS) operated by FSSAI. [Refer Circular Nos. 03/2016 -customs dated 03.02.2016 , No. 10/2016 -customs dated 15.03.2016 and Instruction No.10/2018 dated 29.05.2018] 4.7 As per Para 13 of Chapter IA (General Notes Regarding Import Policy) of the ITC (HS) Classification of Export and Import items, import of all such edible/ food products, domestic sale and manufacture which are governed by PFA Act, 1954 shall also be subjec t to the condition that at the time of importation, the products are having a valid shelf life of not less than 60% of the original shelf life. Shelf life of the product is to be calculated based on the declaration given on the label of the product, regard ing its date of manufacture and the due date for expiry. Therefore, Customs shall ensure that this condition is complied with before allowing clearance of such consignments. 4.8 At certain ports / airports / ICDs / CFSs where Port Health Officers (PHO) under PFA, 1954 or Authorised officers under FSS Act, 2006 are not available, the samples will be drawn by Customs and these may be got tested from the nearest Central Food Laboratory or a laboratory authorized for such testing by DGHS or FSSAI. As a measure of trade facilitation, while the CRCL labs are being upgraded, the Board identified laboratories where field formations may directly forward samples of certain goods to outside laboratories. However, field formations shall first ensure with their respective laboratories that the testing facilities for any particular items listed in the relevant Circulars are not available with them before forwarding such samples to outside Laboratory(s). [Refer Circulars No.58/2001 -Cus., dated 25-10-2001, No.43/2005 -Cus., dated 24 -11-2005, No.3/2011 -Cus., dated 6 -1-2011, Circular no. 43/2017 - Customs dated 16.11.2017, 11/2018 - Customs dated 17.05.2018 and No. 28/2018 - Customs dated 30.08.2018.]Chapter 17 - Import and Export through Post - Para 8 - _8. Procedure in case of postal imports_.txt 7.1 Under the provisions of Foreign Exchange Management Act, 1999 , no person may bring or send into India any foreign exchange or Indian currency except with special or general permission of the RBI. Import of Indian currency notes and coins by post is not permitted. Custom s Manual , 2023 181 7.2 To reduce pendency and to avoid delay in clearance of mail articles, Customs may allow import of both Indian and foreign currencies received by residents by post, provided the value does not exceed Rs.5,000/ -, subject to the following conditions: Chapter 17 - Import and Export through Post - Para 8 - _8. Procedure in case of postal imports_.txt (a) Approval is granted by Assistant/ Deputy Commissioner of Customs; (b) A detailed record should be maintained of the exemptions granted;Chapter 17 - Import and Export through Post - Para 8 - _8. Procedure in case of postal imports_.txt (c) Record of the name and addresses of the remitter and addressee in India should be maintained; and (d) Where a spurt is noticed in the number of covers received over a time, the matter may be reported to the concerned Regional Office of RBI.Chapter 17 - Import and Export through Post - Para 8 - _8. Procedure in case of postal imports_.txt 7.3 Parcels/packets containing foreign/Indian currency, etc., in excess of Rs.5,000/ - shall be Detained and adjudicated on merits and released on the basis of “No Objecti on Certificate” from the RBI. [Refer Circular No.16/2002 -Cus, dated 5 -3-2002]Chapter 17 - Import and Export through Post - Para 8 - _8. Procedure in case of postal imports_.txt 7.4 There i s a general permission given to Authorised Dealers to import currency notes from their overseas branches/correspondents for meeting their normal banking requirements. In view of this, no specific clearance is required from RBI for such imports.Chapter 17 - Import and Export through Post - Para 8 - _8. Procedure in case of postal imports_.txt [Refer C ircular No.60/02 -Cus, dated 13 -9-2002 read with Annexure V to RBl's AD (MA Series) Circular No.11, dated 16 -5-2000]Chapter 10 - Transhipment of Cargo - Para 1 - _1. Introduction_.txt Transhipment of CargoChapter 29 - Customs Brokers - Para 4 - _5. Validity of licence_.txt 4.1 The Commissioner of Customs shall, on payment of Rs.5,000/ - within two months of the declaration of the results of the oral examination, grant license to an applicant within one month of the payment of the said fee. Such licensed Customs Broker may work in all Customs stations subject to intimation in Form C to the Principal Commissioner or Commissioner of Customs station where he intends to transact business. 4.2 Before granting the licence under the Regulation 7 of CBLR 2018, the Principal Commissioner or Commissioner of Customs shall require the applicant to enter into a bon d prescribed in this regard for due observance of these regulations and shall also require to furnish a bank guarantee, or a postal security or National Saving Certificate or a fixed deposit receipt issued by a nationalised Custom s Manual , 2023 301 bank, in the name of the Princip al Commissioner of Customs or Commissioner of Customs, as the case may be, for an amount of Rs.5 lakhs for carrying out the business as a Customs Broker.Chapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt 12.1 The goods imported on payment of duty may also be re -exported through post and applicable rate of Drawback under Section 74 of the Customs Act, 1962 claimed. The Drawback of the duty paid at the time of import is permissible subject to the fulfilment of the conditions of Section 74 of the Customs Act, 1962 and Re -export of Import ed Goods (Drawback of Customs Duties) Rules, 1995. The Proper Officer of Customs at Foreign Post Office shall be satisfied about the identity of the goods being re -exported and if the same cannot be established, no Drawback would be payable. Chapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt 12.2 The proced ure to be followed for claim of Drawback on goods re -exported through post, which is paid by the Customs Officer in the FPO, is as follows:Chapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt (i) Rule 3 of Re -export of Imported Goods (Drawback of Customs Duties) Rules, 1995 requires the outer packing of the parcel to carry the words “Drawback Export” and exporter shall give a claim as per Annexure I to said Rules in quadruplicate to the Postal authorities. The date of receipt of aforesaid Annexure I by Customs from Postal authorities shall be the date of receipt of the claim for the purposes of Section 74 of the Customs Act, 1962 and exporter shall be informed.Chapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt (ii) If claim is incomplete, a deficiency memo shall be issued within 15 days and if claim is again filed by exporter after complying with the deficiencies within 30 days, the receipt shall be acknowle dged and this date shall be treated as date of filing the claim for the purposes of Section 74 of the Customs Act, 1962 13. Export of postal goods under Reward Schemes under Foreign Trade PolicyChapter 17 - Import and Export through Post - Para 12 - _14. Re-export of partial consignment not allowed_.txt 13.1 Notification Nos. 92/2209, 93/2009, 94/2009 and 95/2009 -Cus., all dated 11 -9-2009 allow export of goods by post under claim of benefits under Chapter 3 (reward schemes) of the FTP from the Foreign Post Offices nominated under Not No. 31/2017 (Cus) (N.T.). The procedure for availing this benefit is contained in Pu blic Notice No. 13/2013 dated 13 - 8-2013 issued by the Commissioner of Customs (Exports), New Delhi. [Refer Circular No 29/2013 -Cus., dated 5 -8-2013]Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 10 - _13. Export of Leather _.txt 12.1 International Standards for Phytosanitary Measures (ISPM) are prescribed as per IPPC convention of FAO to reduce the risk of introduction / or spread of quarantine pest associated with wood packaging material (including dunnage) made of coniferous and non -coniferous raw wood, in use in international trade. Custom s Manual , 2023 88 12.2 DGFT, vide Notification No 54/2009 -2014 dated 3 -8-2010 has made it mandatory that export of goods including plant and plant products using wood packaging materials such as pallet, dunnage, crating, packing blocks, drums, cases load boards, pellet collars shall be allowed subject to compliance of ISPM -15. 12.3 On export side, a large number of consignments are intercepted abroad for non - compliance of ISPM -15 Standards relating to wood packaging materials used for export of materials, as informed by Department of Agriculture and Cooperation. Thus, the Board has decided that export / imported consignment with wood packaging material is to be inspected by Customs and if any export / imported consignment is found without ISPM15 mark or with doubtful marking, it should be reported to Plant Quarantine Officer / authorities for taking necessary action. It is also clarified that exporters should specifically indicate in the Shipping Bill, the description of packaging material so as to ensure whether any consignment with wooden packaging material warrants mandatory compliance with ISPM -15 standards or not. 12.4 Department of Agriculture and Cooperation has informed that all the agencies authorized to provide ISPM Certification on wood packaging material have been duly accredited by Directorate of Plant Protection, Quarantine & Storage. These agencies issue ISPM -15 certification after providing treatment with Methyl Bromide or Forced Hot Air as per prescribed norms. The list of these accredited agencies is available at www.plantquarantineindia.org. [Refer Circular No.13/2011 -Cus., dated 28 -2-2011] 12.5 Cases of non -adherence/infringement of prescribed phytosanitary standards have been reported by other Customs administrations especially EU. Ministry of Agriculture has repeatedly expressed concerns over increasing number of such cases and desired remedial action be taken to check export of consignments not meeting required phytosanitary specifications i.e. ISPM 15. Board has reiterated that no export consignments packed with raw or solid wood packaging ma terial that is found deficient in meeting phytosanitary requirements ISPM 15 shall be allowed clearance. Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 10 - _13. Export of Leather _.txt [Refer Instruction F.No.450/19/2005 -CusIV., dated 16 -9-2013]Chapter 9 - Warehousing - Para 17 - _18. Maintenance of records in relation to warehoused goods_.txt 17.1 Section 70 of the Customs Act, 1962 provides that when any warehoused goods at the time of delivery from a warehouse are found to be deficient in quantity on account of natural loss, the Assi stant/Deputy Commissioner of Customs may remit the duty on such deficiency. 17.2 Notification No. 03/2016 -Customs (N.T.) dated 11.01.2016 issued under Section 70 (20) of the said Act specifies the goods on which duty may be remitted on account of natural loss, having regard to the volatility of the goods and the manner of their storag e. These goods are: (i) aviation fuel, motor spirit, mineral turpentine, acetone, methanol, raw naptha, vaporizing oil, kerosene, high speed diesel oil, batching oil, diesel oil, furnace oil and ethylene dichloride, kept in tanks; Chapter 9 - Warehousing - Para 17 - _18. Maintenance of records in relation to warehoused goods_.txt (ii) wine, spirit and beer, kep t in casks: Custom s Manual , 2023 100 (iii) liquid helium gas kept in containers; andChapter 9 - Warehousing - Para 17 - _18. Maintenance of records in relation to warehoused goods_.txt (iv) crude stored in caverns.Chapter 25 - Export Oriented Units - Para 22 - _24. Sale of surplus_ unutilized goods_.txt 23.1 EOUs may: (i) Install one fax machine at a place of choice, outside the premises of unit, subject to intimation of its location to concerned Customs Central Excise authorities. (ii) Temporarily take out of premises of unit, duty free laptop computers and video projection systems for working upon by authorized employees.Chapter 25 - Export Oriented Units - Para 22 - _24. Sale of surplus_ unutilized goods_.txt (ii) Temporarily take out of premises of unit, duty free laptop computers and video projection systems for working upon by authorized employees. (iii) Install personal computers not exceeding two in number, imported/ procured duty free in their registered / admini strative office subject to CBEC guidelines. (iv) For IT and IT enabled services, persons authorized by software units may access facility installed in EOU/EHTP/STP/BTP unit through communication links.Chapter 3 - Procedure for Clearance of Imported and Export - Para 8 - _9. Prior Entry for Bill of Entry_.txt 8.1 Bonafide mistakes noticed after submission of documents, may be rectified by way of amendment to the Bill of Entry with the approval of Deputy/Assistant Commissioner. Levy of Fees (Customs Documents) Amen dment Regulations, 2017, issued vide Notification No. 36/2017 -Customs (N.T.) dated 11.04.2017, provides a number of amendments which can be allowed on payment of amount mentioned therein. 8.2 Request for amendments under Section 149 of the Customs Act, 1962 l eading to reassessments: After introduction of Faceless Assessment, several representations have been received regarding dealing with amendments under section 149 of Customs Act,1962 and consequent reassessment of B/E, based on the request of the importers to change the elements of assessment. This is typically the case when the importer claims that he has forgotten to claim an exemption or is in possession of some document that requires an element such as freight etc. to be changed. The various scenarios a nd the prescribed routes for carrying out reassessment are laid down in para 2.5. of Circular No. 45/2020 -Customs dated 12.10.2020. [Refer Circular No.45/2020 -Customs dated 12.10.2020]Chapter 26 - International Passenger Facilitation - Para 13 - _15. Export of gold jewellery as baggage_.txt 14.1 On the departure side, the principal task of Customs is enforcement related. These include checks to prevent narcotic drug trafficking, smuggling of other sensitive items such as Indian including foreign currency, wild life products, antiques etc. Cu stoms also plays an important role in facilitating the re -import of the high valued articles including jewelry, being carried out of the country by issuing to the departing passengers a re -export certificate.Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 5 - _8. Standards of Weights and Measures _Packaged Commodities_ Rules_ 1977_.txt 6.1 The import of livestock a nd livestock products is regulated by the Livestock Importation Act, 1898. The objective of this Act and the notifications/orders issued therein is to regulate the import of livestock products in such a manner that these imports do not adversely affect the country's human and animal health population. 6.2 The livestock products are allowed to be imported into India only through the sea ports or airports located at Delhi, Mumbai, Kolkata and Chennai, where the Animal Quarantine and Certification Services Stati ons are located. In addition, import of perishable fish items, exclusively meant for human consumption but excluding seed material for breeding or rearing purposes, is allowed at Petrapole, District North 24 Parganas, West Bengal, through land route. On ar rival at the port/seaport, the livestock product is required to be inspected by the officer in -charge of the Animal Quarantine and Certification Services Station or any other veterinary officer duly authorized by the Department of Animal Husbandry and Dair ying. After inspection and testing, wherever required, quarantine clearance is accorded by the concerned quarantine or veterinary authority for the entry of the livestock product into India. If required in public interest, the quarantine or veterinary authority may also order the destruction of the livestock product or its return to the country of origin. The Customs will have to ensure that the livestock products are granted clearance for home consumption only after necessary permission is granted by the q uarantine or veterinary authorities. 6.3 Wherever any disinfection or any other treatment is considered necessary in respect of any livestock product, it is the importer who has to arrange the same at his cost under the supervision of a duly authorized quara ntine or veterinary officer. [Refer Circulars No.43/2001 -Cus, dated 6 -8-2001, No.48/2005 -Cus, dated 28 -11-2005 and No. 13/2007 -Cus, dated 2 -3-2007 and Instructions F.No.450/132/2004 -Cus.IV,dated 4-1-2005 and F.No.450/122/2005 -Cus.IV, dated 13 -10-2005] 7. Destructive Insects & Pests Act, 1914, PFS Order, 1989 and Plant Quarantine (Regulation of Import into India) Order, 2003: 7.1 Import of plants and plant materials into the country is regulated under the Destructive Insects & Pests (DIP) Act, 1914 and PFS Order, 1989 and Plant Quarantine (Regulation of Import into India) Order, 2003. As per the requirements of these enactments, su bject to exemptions, as may be applicable, no consignment shall be imported even for consumption unless it is accompanied by an Import Permit and an Official Phytosanitary Certificate. However, cut flowers, garlands, bouquets, fruits and vegetables weighin g less than 2 kgs. that are imported for personal Custom s Manual , 2023 82 consumption is allowed without a Phytosanitary Certificate or an Import Permit. Likewise, the requirement of Import Permit is relaxed for import of (a) mushroom spawn culture by EOUs and (b) tissue culture materials of any plant origin and flower seeds. 7.2 The Department of Agriculture and Co -operation has issued detailed guidelines for inspection and clearance of plant/plant materials, the basic features of which are as follows: (i) Registration of application : The importer or his authorized representative is required to file an application at the Plant Quarantine Station in respect of each consignment immediately upon arrival at the port. In case of perishable consignments, such application can be filed in advance to enable the Plant Quarantine authorities to organize inspection/testing on priority. Along with application for registration, copies of documents namely, import permit, Phyto - sanitary certificate issued at the country of origin, copy of bill of ent ry, invoice, packing list and fumigation certificate, etc. are required to be submitted. The Plant Quarantine Officer shall register the application and the assessed inspection fee is required to be paid by the importer or his agent. No such application is required to be filed in the case of import of plant and plant materials through passenger baggage and post parcels. (ii) Sampling/inspection/fumigation of consignments: The importer or his agent is required to arrange for inspection/sampling of the consignme nt. In the event of live insect infestation having been noticed, the importer or his agent shall arrange for fumigation of consignment by an approved pest control operator at his own cost under the supervision of the Plant Quarantine officer. (iii) Release/det ention of consignments: A release order is issued to Customs if a consignment on inspection is found to be free from pests. However, in case it is found infested with live pests, the same is permitted clearance only after fumigation and reinspection. The d etention order is issued, if the consignment is imported in contravention of the PQ Regulations, for arranging deportation failing which the same shall be destroyed at the cost of importer under the supervision of the Plant Quarantine Officer, in presence of Customs Officers after giving due notice in advance i.e. for perishable plant material 24 -48 hours and 7 days for other plant material. The Customs will ensure that plant/plant material (primary agricultural products) are granted clearance for home cons umption only after necessary permission is granted by the concerned Plant and Quarantine Officer. 7.3 In terms of Plant Quarantine (Regulation of Import into India) Order, 2003, no article, packed with raw or solid wood packaging material shall be released b y the Customs unless the wood packaging material has been appropriately treated and marked as per International Standards for Phytosanitary Measures (ISPM) No. 15 or accompanied by a phytosanitary certificate with the treatment endorsed. The proper officer of Customs shall grant release of such articles packed with untreated wood packaging material only after ensuring that the wood packaging material has been appropriately treated at the point of entry under the supervision of Plant Quarantine Officer. The Customs Officers are required to report the non -compliant cases to the concerned Plant Quarantine Station / authorities for necessary action.Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 7 - _10. Import of hazardous substances_.txt 9.1 In terms of Rule 133 of the Drugs and Cosmetics Rules, 1945, no cosme tics shall be imported into India except through the points of entry specified in Rule 43A of the said Rules. Further, under Schedule "D" to the said Rules read with Rule 43, an exemption is provided to certain categories of substances from the restriction s under Chapter III of the Drugs and Cosmetics Act, 1940 relating to import of drugs and cosmetics. Further, the Drugs Controller General of India (DCGI) has clarified that under Schedule "D" to the said Rules, an exemption has been provided for substances not intended for medical use from the provisions of Chapter III of the Drugs and Cosmetics Act and Rules made thereunder. The Act provides for separate definition for ‘cosmetic’ and „drug‟ under Sub -Section 3(aaa) and 3(b), respectively. Hence, the phrase „substances not intended for medical use‟ would only relate to substances which would otherwise fall under the definition of the term „drug‟ under Section 3(b) of the Act, but are being imported not for medicinal use or for some other purposes or are of c ommercial quality and are being labeled indicating that they are not for the - medicinal use or for some other purposes or are of commercial quality and are being labeled indicating that they are not for medicinal use. Accordingly, DCGI had clarified that this exemption does not extend to other categories of products defined under the Act including cosmetics. For the purpose of import of cosmetics, provision of Rule 133 therefore remains applicable. 9.2 The points of entry specifically mentioned in Rule 43A a re Chennai, Kolkata, Mumbai, Nhava Sheva , Cochin, Kandla, Delhi, Ahmedabad, Hyderabad and Ferozepur Cantonment, Amritsar, Ranaghat, Bongaon and Mohiassan Railways Stations. 9.3 As per rule 43A of the Drugs and Cosmetics Rules, 1945, drugs can be only imported into India through specified places. Accordingly, import of drugs at any other place may not be permitted. Further, whenever in doubt, field formations may seek necessary cl arification about the generic name versus chemical name of medicines before clearance. The specified places are: (i) Ferozepore Cantonment and Amritsar Railway Stations (for drugs imported by rail across the frontier with Pakistan) (ii) Bongaon, Mohiassan and Ranaghat Railways Stations (for drugs imported by rail across the frontier with Bangladesh) (iii) Raxaul (for drugs imported by ro ad and railway lines connecting Raxaul in India and Birganj in Nepal) (iv) Chennai, Cochin, Kandla, Kolkata, Mumbai and Nhava Sheva (for drugs imported by sea) (v) Ahmedabad, Chennai, Delhi, Hyderabad, Kolkata and Mumbai (for drugs imported by airports) 9.4 Impor t consignments of Electronic Nicotine Delivery Systems (ENDS) including eCigarettes, Heat - Not- Burn devices, Vape, e -Sheesha, e - Nicotine Flavoured Hookah, and the like devices/ products may be referred to Assistant/ Deputy Drugs Controller for checking compliance. Custom s Manual , 2023 84 [Refer Circular No. 46/ 2018 - Customs dated 27.11.2018] 9.5 The MoH&FW vide Cigarettes and other Tobacco Products (Packaging and Labelling) Second Amendment Rules, 2018 notified by G.S.R. 331 (E) dated 03.04.2018 has specified a new set of health warnings w.e.f.01.09.2018. In addition to the existing statutory requirements, compliance of the amendments in health warning specifications prescribed by the COTP Amendment Rules, 2018 are to be ensured before clearance of import consignments or disposal of seized/confiscated tobacco products, including Cigarettes. [Refer Circular 20/2018 -Customs dated 20.06.2018, Circular No. 09/2017 -Customs dated 29.03.2017, Circular No. 27/2017 -Customs dated 05.07.2017 Instructions vide F. No. 450/160/2009 -Cus.I V dated 29.12.2009] 9.6 Single Window Project - Simplification of procedure in SWIFT for clearance of consignments related to drugs & cosmetics: Several items falling under different Customs Tariff Heads which have been mapped are chemicals and not drugs. The se are being routed for ADC's clearance by virtue of the Customs Tariff Heads under which they are declared, and the ADC's office routinely declares them as "out of scope". In this regard, a list of such items has been prepared and published on the ICEGATE website as part of PGA Exemption Category (PEC).Importers of such goods should identify their items on this PEC list and include them as part of the Integrated Declaration in order to avoid unnecessary references to the ADC. The PEC will be duly updated after holding consultations in the Working Group and with the approval of the concerned PGAs (DCGI - in case of drugs and cosmetics items). [Refer circular 28/2016 dated 14.06.2016]Chapter 1 - Overview of Customs Functions - Para 1 - _2. Statutory provisions for levy of Customs duty_.txt Overview of Customs Functions 1. Introduction 1.1 Central Board of In direct Taxes and Customs (CBIC or the Board), Department of Revenue, Ministry of Finance, Government of India deals with the formulation of policy concerning levy and collection of Customs, Goods and Service Tax (GST) and Central Excise duties, prevention o f smuggling and administration of matters relating to Customs, Goods and Service Tax (GST), Central Excise, and Narcotics to the extent under CBIC's purview. The Board is the administrative authority for its subordinate organizations, including Custom Hous es, Customs Preventive Commissionerates, Central Goods and Service Tax (CGST) Commissionerates and the Central Revenues Control Laboratory. 1.2 The important Customs related functions include the following: (a) Collection of Customs duties on imports and exports as per the Customs Act, 1962 and the Customs Tariff Act, 1975; (b) Enforcement of various provisions of the Customs Act, 1962 governing imports and exports of cargo, baggage, postal articles and arrival and departure of vessels, aircrafts etc.; (c) Discharge of agency functions and enforcing prohibitions and restrictions on imports and exports under various legal enactments; (d) Prevention of smuggling including interdiction of narcotics drug trafficking; and (e) International passenger clearance. 1.3 Customs functions cover substantial areas of activities involving international passengers, general public, importers, exporters, traders, custodians, manufacturers, carriers, port and airport authorities, posta l authorities and various other government and semi -government agencies, banks etc. 1.4 Customs is continuously rationalizing and modernizing its procedures through adoption of EDI and global best practices. Also, as a member of the World Customs Organi zation, Indian Customs has adopted various International Customs Conventions and procedures including the Revised Kyoto Convention, Harmonized Classification System, GATT based valuation etc.Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt 2.1 Section 26 of the Customs Act, 1962 deals with the Refund of export duty in certain cases where on the exportation of any goods any duty has been paid, such duty shall be refunded to the person by whom or on whose behalf it was paid, if (a) the goods are ret urned to such person otherwise than by way of re -sale; (b) the goods are re -imported within one year from the date of exportation; and (c) an application for refund of such duty is made before the expiry of six months from the date on which the proper officer ma kes an order for the clearance of the goods. Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt Where on the importation of any goods capable of being easily identified as such imported goods, any duty has been paid on clearance of such goods for home consumption, such duty shall be refunded to the pe rson by whom or on whose behalf it was paid, if - (a) the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods: Provided that the goods have not been worked, repaired or used after importation except where such use wa s indispensable to discover the defects or non -conformity with the specification; Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt (b) the goods are identified to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the goods which were imported; (c) the importer does not claim drawback under any other provisions of this Act; andChapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt (d) (i) the goods are exported; or (ii) the importer relinquishes his title to the goods and abandons them to customs; or (iii) such goods are destroyed or rendered commercially valu eless in the presence of the proper officer, in such manner as may be prescribed and within a period not exceeding thirty days from the date on which the proper officer makes an order for the clearance of imported goods for home consumption under section 4 7:Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt Provided that the period of thirty days may, on sufficient cause being shown, be extended by the Principal Commissioner of Customs or Commissioner of Customs for a period not exceeding three months:Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. Custom s Manual , 2023 150 Section 27 of the Customs Act, 1962 deals with the claim for refund of duty and interest. As provided therein, refund of duty and interest can be claimed either by a person who has paid the duty in pursuance to an order of assessment or a person who has borne the duty. Chapter 14 - Refunds under Customs and IGST Act - Para 2 - _3. Relevant dates for submission of a refu nd application_.txt 2.2 Any person claiming refund o f any duty or interest has to make an application in duplicate in the form as prescribed in the Customs Refund Application (Form) Regulations, 1995, to the jurisdictional Deputy/Assistant Commissioner of Customs.Chapter 2 - Arrival of Conveyances and Related Procedures - Para 2 - _2. Conveyance to call only at notified Customs port_airport_.txt 1.1 Customs control over conveyances that bring imported goods and take out export goods is necessitated by the fact that all imports and exports are required to be subjected to appropriate Customs clearance procedures. Hence, legal provisions are in place to monitor such conveyances and the goods carried thereon. Furthermore, in terms of Section 2 of the Customs Act, 1962 conveyance includes a vessel, an aircraft and a vehicle thereby covering all possible modes of transport and carriage of goo ds.Chapter 3 - Procedure for Clearance of Imported and Export - Para 25 - _29. Sealing of Export Goods_.txt 28.1 With effect from 31.12.2014 the facility of 24x7 Customs clearance had been made available for specified import viz. goods covered by “facilitated” Bills of Entry and specified exports viz. factory stuffed containers and goods exported under free Shipping Bills, at the 18 sea ports and the facility of 24x7 Customs clearance for specified imports viz. goods covered by facilitated Bills of Entry Custom s Manual , 2023 49 and all exports viz. goods covered by all Shipping Bills had also been made available at the 17 air cargo complexe s (ACCs). Lately, it has been decided to extend the facility of 24x7 Customs clearance for specified imports viz. goods covered by facilitated Bills of Entry and specified exports viz. reefer containers with perishable/temperature sensitive export goods se aled in the presence of Customs officials as per Circular no. 13/2018 -Cus. Dated 30.05.2018 and goods exported under free Shipping Bills. Presently 24x7 Customs clearance facility is available at 20 sea ports and 17 Air Cargo Complexes. [Refer Circulars No.19/2014 - Cus. dated 31 -12-2014, 01/2016 dated 06.01.2016 , 31/2018 dated 05.09.2018 and ] 28.2 Board had advised all the Pr. Chief / Chief Commissioners, having jurisdictions over Inland Container Depots (ICDs) to consider having the ICDs within thei r jurisdictions designated with extended facility of Customs clearance beyond normal working hours in any of the following ways, namely : - a) The facility of Customs clearance may be made available on a 24x7 basis, similar to the current Board guide lines for Sea Ports and Air Cargos/Airports; b) The facility of Customs clearance may be extended on all seven (7) days of the week (including holidays), with stipulated timings (say from 9 :30 AM to 6 :00 PM); c) The facility of Customs clearance may be extended beyond normal working hours for specified days in a week and with specified timings. The decision to designate an ICD in any manner under para 3(a), 3 (b) or 3(c) above, based on location requirement and resources availability, could be for specified imports viz. goods covered by ‘facilitated’ Bills of Entry only, or specified exports viz. reefer containers with perishable/ temperature sensitive export goods sealed in the presence of Customs officials only or goods exported under f ree Shipping Bills only, or for all the three categories mentioned [Refer Circular No. 11/2022 -Customs dated 29. 07.2022]Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt 2.1 Broadly, the procedure for consolidation of import cargo at the gateway ports is as fo llows: (i) On arrival of the LCL cargo meant for ICDs/CFSs, at the gateway port the concerned shipping line files the IGM with the Customs; (ii) The de -stuffing and consolidation of the LCL cargo ICD/CFS -wise is to be done at the earmarked space under Customs s upervision and surveyors of the custodians; (iii) After consolidation of LCL cargo (ICD/CFS -wise), the custodian at the gateway port shall prepare a tally list showing details of the import consignments, the previous container number, IGM No. and the details o f the new container. The shipping line has to then file sub - IGMs for all LCL (Import) cargo IGM -wise; (iv) After acceptance of sub -IGM by Customs, the LCL cargo ICD/CFS -wise is allowed to be re - stuffed in empty containers. The containers so re -stuffed are sealed by the custodian as per the procedure. The details of the new bottle seal should be indicated in the sub-IGM; (v) For transshipment of re -stuffed LCL cargo in new containers to different ICDs/ CFSs, the concerned shipping line is to follow the procedure laid down in the Goods Imported (Conditions of Transshipment) Regulations, 1995; and (vi) After completion of Customs formalities and clearance of LCL cargo at the respective ICDs/CFSs, a copy of the sub -IGM is to be sent back to Customs authorities at the gateway port for confirmation/closure of IGM. Custom s Manual , 2023 130 3. Procedure for consolidation of export cargo: Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt 3.1 Broadly , the procedure for consolidation of export cargo at the gateway ports is as follows: (i) LCL cargo brought to an ICD/CFS is subject to routine documentation, assessment and examination by Customs. After examination and clearance of LCL cargo at the ICD/CFS, the packages opened for Customs examination are sealed by Customs. The shipping line is required to use identification mark on each package, clearly indicating serial number of package, description of goods, total number of packages covered under that par ticular shipping bill, exporter’s identity and their own codified identity; (ii) After completion of Customs formalities, the packages are handed over to the custodians along with two transference copies of Shipping Bill, certified copies of invoice, packing list, Bill of Lading and other documents; (iii) The custodian consolidates the cargo irrespective of shipping line and destination and stuffs these in containers. After sealing of such containers in presence of Customs, containers are carried to the gateway port or a CFS near gateway port by the custodi an; Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt (iv) At the gateway port, the documents are handed over to Customs and the containers are opened in presence of Customs. The cargo is handed over to shipping lines/ their agents/MTOs/consolidators, etc., who re -work the cargoes received from different ICDs as well as cargo cleared for export at the gateway port or CFSs near the gateway port and re - stuff the cargo in containers destination -wise in presence of Customs;Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt (v) The custodians of the gateway port or CFS near gateway port have to maintain a tally sheet container -wise indicating details of the export consignments, the previous container number, Shipping Bill number, AR -4 number and the details of new containers in which goods are re-stuffed;Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt (vi) The container number in which such cargoes are stuffed is to be indicated by the Customs Officer on both the transference copies of Shipping Bill and AR -4. One copy of Shipping Bill is retained by the Customs at the gateway port and other copy of Shipping Bill is returned to the originating ICD/CFS;Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt (vii) The LCL cargo cl eared by Customs at the ICD/CFS is normally not to be examined again by Customs at the gateway port or at the CFS where LCL cargo is being consolidated; andChapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt (viii) The Drawback is to be paid at the inland ICDs/CFSs immediately after the clearance of LCL cargo by Customs without waiting for actual shipment of cargo from the gateway port.Chapter 11 - Consolidation of Cargo - Para 3 - _4. International transshipment of LCL containers at Indian ports_.txt 3.2 Jurisdictional Commissioners shall, by issue of suitable standing order allow the movement of containers/ trucks loaded with LCL cargo from one CFS to another CFS under thei r jurisdiction so as to have optimum utilization of space in a containers/ truck. They should, however, ensure this facility is not misused and revenue is safeguarded. [Refer Circulars No.55/2000 -Cus, dated 30 -6-2000 and No.22/2001 -Cus, dated 17 -42001 and Instruction F.No.450/66/2005 -Cus.IV, dated 24 -11-2005]Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.1 Duty Drawback rebates Customs and Central Excise duties chargeable on any imported materials or excisable materials used in the manufacture of goods exported. The composite rates of Duty Drawback comprising incidence of Customs and Central Excise duties and Service Tax have been discontinued w.e.f. 1.10.2017. Drawback is now limited to incidence of duties of Customs on inputs Custom s Manual , 2023 214 used and remnant Central Excise Duty on specified petroleum products used for generation of captive power for manufacture or processing of export goods. Duty Drawback is of two types: (i) All Industry Rate and (ii) Brand Rate. The legal framework is provided by Sections75, 75A and 76 of the Customs Act, 1962.Customs and Central Excise Duties Drawback Rules, 2017 (Drawback Rules, 2017)(earlier The Customs, Central Excise duties and Service Tax Drawback Rules, 1995) have been issued under the Customs Act, 1962 and the Central Excise Act, 1944. Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.2 The All Industry Rates (AIR) are notified, generally every year, by the Government in the form of a Drawback Schedule based on the average quantity and value of inputs and duties (both Customs & Central Excise) borne by export products. The AIRs are ess entially average rates based on assessment of average incidence. These AIRs are recommended by a Drawback Committee which is set up by the Government.Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.3 AIR are fixed after extensive discussions with stakeholders like Export Promotion Councils, Trade Asso ciations, individual exporters so as to obtain relevant data, which includes procurement prices of inputs, indigenous as well as imported, applicable duty rates, consumption ratios and FOB values of export products. Data is also sought from Customs and Cen tral Excise field formations and Ministries which is taken into account.Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.4 The AIR may be fixed as a percentage of FOB price of export product or as specific rates. Drawback Caps are imposed in cases to obviate the possibility of misuse. All claims of duty drawback are filed with reference to the tariff items and description of goods given in the Schedule. The rates of drawback specified in the Schedule are not applicable to export of commodity or product manufactured or exported, among ot hers, in discharge of export obligation under Advance Authorisation or Duty free Import Authorisation issued under Duty Exemption Scheme of relevant Foreign Trade Policy; by a licensed hundred per cent Export Oriented Unit; by units situated in Free Trade Zone, Export Processing Zone or Special Economic Zone, etc. However in case of exports in discharge of export obligation under Special Advance Authorization scheme of DGFT, rates of drawback specified in the Schedule shall apply subject to certain restrict ions and modifications. Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt [Refer Notification No.89/2017 -Cus (N.T.), dated 21.09.2017]Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.5 The tariff items and description of goods in the Schedule are aligned with the tariff items and description of goods in the First Schedule of Customs Tariff Act, 197 5 at four digit level only. The description of goods given at six or eight digits in the Schedule are in several case may not be aligned with the description of goods given in the First Schedule to Customs tariff Act, 1975. The general rules for interpreta tion of First Schedule to Customs Tariff Act, 1975 apply, mutatis mutandis, for classifying the export goods listed in the Schedule. [Refer Notification No.89/2017 -Cus (N.T.), dated 21.09.2017] Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.6 The scrutiny, sanction and payment of Duty Drawback claims at EDI locations is carried out through the EDI system which also facilitates payment directly to the exporter’s bank account, if other conditions are fulfilled.Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.7 The Brand Rate of Duty Drawback may be fixed in terms of Rules 6 and 7 of the Drawback Rules, 2017in cases where the export product does not have the AIR of Duty Drawback or the AIR neutralizes less than eighty per cent. of the duties paid on the materials or components used in the production or manufacture of the export goods. Brand rate is fixed by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of export. 2.8 An exporter intending to c laim Brand rate of Drawback, has to file an application for fixation of the brand rate within 3 months from the date of Let Export Order which can be extended up to 12 months from LEO subject to conditions and payment of fee as provided in the Drawback Rul es, 2017. This application has to be made before the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, having jurisdiction over the place of export. Custom s Manual , 2023 215 [Refer Drawback Rules, 2017 and Circular No. 38/2017 -Cus dated 22.09.2017] Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.9 The application for fixation of Brand rate is to include, inter alia, the proportion in which the materials or components are used in the production or manufacture of goods and the duties paid on such materials or components.Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.10 In Brand rate of drawback, the exporter is compensated the incidence of Customs and Central Excise duties actually incurred in the export product based on verification of documents and proof of usage of actual quantity of materials or components utilized i n the manufacture of export product and duties/tax paid thereon.Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.11 Exporters who file application for fixation of Brand Rate under Rule 6 of the Drawback Rules, 2017 may also apply to the Principal Commissioner of Customs or Commissioner of Customs for provisional drawback to be granted to him pending determination of amount or rate of drawback. Similarly, exporters claiming Brand rate of duty drawback under rule 7 of the Drawback Rules, 2017 shall be paid a provisional drawback amount, as may be specifie d by the Central Government, by the proper officer of Customs. He may also apply to the Principal Commissioner of Customs or Commissioner of Customs for further provisional drawback. [Refer Rules 6 and 7 of drawback Rules,2017] Chapter 22 - Duty Drawback - Para 2 - _3. Procedur e for claiming Duty Drawback_.txt 2.12 A time limit of 15 days is prescribed for Customs Commissionerates to issue such provisional Brand rate letters in case of revised simplified procedure and 25 days for final Brand rate letters in the case of normal procedure. The work related to fixation of brand rates should be regularly monitored by the Commissioner of Customs, and by Chief Commissioners, for ensuring concerted and sustained action for disposing Brand rate work. The Brand rate fixation letter issued by Customs Commissionerates has to indicate full and comprehen sive description/details of the exported goods and other details. [Refer Circular No. 14/2003 -Cus dated 06.03.2003, D.O. letter No. 609/110/2005 -DBK dated 26.08.2005 and Instructions No. 603/01/2011 - DBK dated 31 -7-2013 and dated 11.10.2013]Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 4 - _7. Procedure for issuing AEO Certificates_.txt The foll owing eligibility criteria is relevant for the grant of AEO status: 6.1 Who can apply for AEO Certificate is prescribed in Circular No. 33/2016 -Customs dated 22 -7-2016 as amended. The important eligibility criteria are briefed herein as follows: (i) Anyone involved in the international supply chain that undertakes Customs related activity in India can apply for AEO status. These may include exporters, importers, logistic providers (e.g. carriers, airlines, freight forwarders, etc.), Custodians or Terminal Operators, Customs House Agents and Warehouse Owners. Others who may qualify include port operators, authorized couriers, stevedores. (ii) Businesses that are not involved in Customs related work / activities will not be entitled to apply. (iii) Application for AEO status will only cover the legal entity of the applicant and will not autom atically apply to a group of companies. (iv) In order to apply for AEO status the applicant must be established in India. (v) The applicant should have business activities for at least three financial years preceding the date of application. However, in exception al cases, on the basis of physical verification of internal controls of a newly established business entity, the AEO Programme Manager may consider it for certification. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 4 - _7. Procedure for issuing AEO Certificates_.txt The requirement for the applicant to have "business activities for at least three fi nancial years preceding the date of application" has been relaxed to two financial years for an MSME applicant. (vi) Keeping the small and medium scale enterprises in mind it has been decided the AEO programme is made open to all Importers/Exporters whose thr eshold of import or export declarations is 25 documents i.e. either Bills of Entry or Shipping Bills during the last financial year. The other economic operators should have handled at least 25 documents i.e. Bills of Entry or Shipping bills during the las t financial year. The eligibility requirement of handling customs documents during the last financial year has been relaxed to 10 documents from earlier 25 for MSMEs, subject to handling at least 5 documents in each half -year period of the preceding finan cial year. (vii) The AEO Programme Manager shall take into account such factors as the size of the MSMEs, the legal status (e.g. proprietorship, partnership etc), the structure, the key business partners and also the specific economic activity of the economic operator while applying these eligibility conditions and criteria. The qualifying period for legal and financial compliance has been reduced from ‘the last three financial year’ to ‘the last two financial years’ for MSMEs. Custom s Manual , 2023 366 (viii) Appropriate record of compliance of Customs and other relevant laws; There should be no case wherein prosecution has been launched or is being contemplated against the applicant or its senior management. (ix) An applicant will also need to demonstrate that he has (i). procedures in place to identify and disclose any irregularities or errors to the Customs, authorities or, where appropriate, other regulatory bodies. (ii). taken appropriate remedial action when irregularities or errors are identified. (x) Satisfacto ry system of managing commercial and, where appropriate, transport records; (xi) An applicant must be financially solvent during the three financial years preceding the date of application. (xii) An applicant must have in place appropriate internal control and measures to ensure, Premises security, cargo security, conveyance security, personnel security, security and safety standards for applicants’ business, and his supply chain and procedural sec urity. 6.2 The various compliance required to be fulfilled by applicant and the manner of application and supportive documents to be submitted by the applicant are summarized under various headings under Section 3 in the Circular No. 33/2016 -Customs dated 22 7-2016 as amended For AEO T1 and T2 accreditation for MSMEs, the present annexures i.e., Annexure A, B, C, D, E.1 - E.4 have been supplanted with two annexures viz. MSME Annexure 1 and 2 to reduce the compliance burden on MSMEs. For MSME entities applying for AEO -T2 certification, the present annexures i.e., Annexure E.5.1 -E.5.7 for physical verification have been rationalized to a single annexure viz. MSME Annexure 3.Chapter 14 - Refunds under Customs and IGST Act - Para 6 - _7. Expeditious disposal of refund applications_.txt 6.1 The Customs has to finalize refund claims immediately after receipt of the refund application in proper form along with all the documents. In case, any duty ordered to be refunded to an applicant is not refunded within 3 mont hs from the date of receipt of application for refund, interest that is currently fixed @ 6% is to be paid to the applicant. The interest is to be paid for the period from the date immediately after the expiry of 3 months from the date of receipt of such a pplication till be date of refund of such duty. For the purpose of payment of interest, the application is deemed to have been received on the date on which a complete application, as acknowledged by the proper officer of Customs, has been made. Chapter 14 - Refunds under Customs and IGST Act - Para 6 - _7. Expeditious disposal of refund applications_.txt 6.2 Where any order of refund is made by the Commissioner (Appeals), Appellate Tribunal or any Court against an order of the Assistant Commissioner/Deputy Commissioner of Customs, the order passed by the Commissioner (Appeals), Appellate Tribunal or by the Court, as the case may be is deemed to be an order for the purpose of payment of interest on delayed refund.Chapter 14 - Refunds under Customs and IGST Act - Para 6 - _7. Expeditious disposal of refund applications_.txt 6.3 The interest on delayed refund is payable only in respect of delayed refunds of Customs duty and no interest is payable in respect of deposits such as d eposits for project imports, security for provisional release of goods etc.Chapter 30 - Offences and Penal Provisions - Para 14 - _14. Cognizability and Bailability_.txt 13.1 As per Section 138A of the Customs Act, 1962 in prosecution proceedings there under, the culpability (guilty conscience or mensrea) on the part of the accused person shall be presumed and it will be for the accused to prove that he had no deliberation with respect of alleged offence. The presumption of culpable mental state is drawn under this provision that presumption includes intention, motive, knowledge, belief as well as reason to believe. The presumption could be deemed as rebutted only if the proof i s beyond reasonable doubt not merely when its existence is established by a preponderance of probability.Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt 18.1 A licensee shall, - (a) maintain detailed records of the receipt, handling, storing, and removal of any goods into or from the warehouse, as the case may be, and produce the same to the bond officer, as and when required; (b) keep a record of each activity, operation or action take n in relation to the warehoused goods; (c) keep a record of drawl of samples from the warehoused goods under the Act or any other law for the time being in force; and (d) keep copies of the bills of entry, transport documents, Forms for transfer of goods from a warehouse, shipping bills or bills of export or any other documents evidencing the receipt or removal of goods into or from the warehouse and copies of the bonds executed under section 59. 18.2 The records and accounts required to be maintained under sub - regulation (1) shall be kept updated and accurate and preserved for a minimum period of five years from the date of removal of goods from the warehouse and shall be made available for inspection by the bond officer or any other officer authorised under the Act. Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt 18.3 A licensee shall also preserve updated digital copies of the records specified under subregulation (1) at a place other than the warehouse to prevent loss of records due to natural calamities, fire, theft, skilful pilferage or computer malfunction . 18.4 A licensee shall file with the bond officer a monthly return of the receipt, storage, operations and removal of the goods in the warehouse, within ten days after the close of the month to which such return relates.Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt 18.5 Where the period specified in section 61 for warehousing of goods is expiring in a particular month, the licensee shall furnish such information to the bond officer on or before the 10th day of the month immediately preceding the month of such expiry.Chapter 9 - Warehousing - Para 18 - _19. Recovery of d uty from bonded warehouses_.txt 18.6 The data prescribed for maintenance of records, shall be stored electronically. The software for maintenance of electronic records must incorporate the feature of audit trail which means a secure, computer generated, time -stamped electronic record that allo ws for reconstruction of the course events relating to the creation, modification, or deletion of an electronic record and includes actions at the record or system level, such as, attempts to access the system or delete or modify a record.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt 3.1 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) has been constituted by the Central Government under Section 129(1) of the said Act. 3.2 In terms of Sections 129A(1) (appeal by any person aggrieved by such decision or order) or Section 129D(4) [departments appeal on review of order of Commissioner of Customs, by the Committee of Chief Commissioner] of the said Act any person may file appeal to CESTAT, if aggrieved by: (a) a decision or order passed by the Principal Commissioner of Customs or Comm issioner of Customs as an adjudicating authority; or (b) an order passed by the Commissioner (Appeals) under section 128A. 3.3 Appeal cannot be filed before CESTAT and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any or der referred to in clause (b), if the matter relates to: (i) import or export of goods as baggage; Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (ii) import goods loaded in a conveyance for importation into India, but which are not unloaded, not landed or short landed at place of destination;Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (iii) payment of drawback as provided in chapter X, and the rules made thereunder. 3.4 The CESTAT may refuse to admit an appeal in respect of an order where (i) the value of goods that have been confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or Custom s Manual , 2023 331 (ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty, value of goods for the purpose of assessment, difference in duty involved or the duty involved, is in issue or is one of the points in issue; or Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (iii) the amount of fine or penalty determined by such order, does not exceed two lakh rupees. 3.5 In terms of Sections 129A(2), the Committee of Commissioners of Customs may, if it is of opinion that an order passed by the Commissioner (Appeals) under section 128A, is not legal or proper, direct the proper officer to appeal on its behalf to the Appella te Tribunal against such order. PROVIDED that where the Committee of Principal Commissioners of Customs or Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or poi nts on which it differs and make a reference to the jurisdictional Principal Chief Commissioner of Customs or Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribunal against such order. 3.6 The limitation period for filing of appeal to CESTAT is 3 months from the date of communication of order being appealed against. The Tribun al may admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 3.7 In accordance with Sections 129A, 129B and 129C of the Customs Act, 1962 read with the Customs (App eals) Rules, 1982 and the CESTAT (Procedure) Rules, 1982, the procedure for filing of appeal before CESTAT and disposal thereof is as follows: (a) The appeal is required to be filed in a Form No. CA 3 [Section 129A(1) of the said Act] and Form CA -5 [Section 129 D(4) of the said Act], prescribed under rule 6(1) and rule 7, respectively, of the Customs (Appeals) Rules, 1982. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (b) On receipt of notice of appeal the respondent may file a memorandum of cross objection within 45 days of receipt of notice [Section 129A(4) of the said Act]. The memorandum of cross examination is required to be filed in Form CA 4, prescribed under rule 6 (2) of the Customs (Appeals) Rules, 1982. In the memorandum of cross objections, the respondent can agitate against any part of the order appealed against and such cross objections are disposed of by the Tribunal as if it were an appeal. Rules 15 and 15A o f the CESTAT (Procedure) Rules, 1982 allow filing of reply to such appeal within a month by the respondent, and rejoinder to the reply within a month by the appellant. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (c) The CESTAT shall give opportunity to the appellant to be heard, and on being shown sufficient cause, can give adjournment from hearing. In terms of proviso to Section 129B(1A) of the said Act, no such adjournment shall be granted more than three times to a party during hearing of the appeal. After hearing the case, CESTAT, pass such orders thereon as it thinks fit, confirming, annulling or modifying the decision or order appealed against or may refer / remand the case back to the authority which passed such decision or order with such directions as the Appellate Tribunal may think fit, for a fresh adjudication or decision. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (d) The CESTAT may, at any time within six months from the date of the order, amend its order to rectify any mistake apparent from the rec ord that is brought to its notice by the Principal Commissioner of Customs or Commissioner of Customs or the other party to the appeal. PROVIDED that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made unless the Appellant Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (e) A prescribed fee is required to be paid for filing of appeal or rectification of mistake (ROM) or for restoration of appeal. The fee prescribed at present is (i) Rs 1000, where amount of duty, interest and penalty is upto Rs 5 lakh; (ii) Rs 5000, where amount of duty, interest and penalty is between Rs 5 lakh to Rs 50 lakh; (iii) Rs 10000, where amount of duty, interest and penalty Custom s Manual , 2023 332 is more than Rs 50 lakh; (iv) Rs 500 for any other purposes, including ROM or restoration of appeal. However, no fee is payable in case of appeal or ROM or restoration of appeal applicatio n by department. Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (f) The Appellate Tribunal, wherever possible, would hear and decide every appeal within a period of three years from the date of filing of appeal, 4. Review of orders passed by Commissioner of Customs and Commissioner (Appeals) and filing of appeal by Department :Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt 4.1 The process of review of the order of Principal Commissioner of Customs or Commissioner of Customs and Commissioner of Customs (Appeals), by the Department is prescribed in Section 129 D(1) and Section 129A(2) of the Customs Act, respectively. 4.2 As prescri bed in section 129D(1) of the Customs Act, 1962, the Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs may call for and examine the records of any proceedings in which Principal Commissioner of Customs or Commissioner of Customs has passed any decision or order as an adjudicating authority, for satisfying itself as to the legality or propriety of any such decision or order. The Committee of Principal Chief Commissioners of Customs or Chief Commissioner of Customs, that co nsists of two, one of them being Jurisdictional Chief Commissioners, wherein, may direct, by an order, the Commissioner to file an appeal to the Appellate Tribunal. In case the Committee differs in its opinion as to the legality or propriety of the decisio n or order it shall make a reference to the Board, and the Board will examine such order, and if it is of the view that order is not legal and proper, may, by order, direct the concerned Commissioner to appeal to the Tribunal. 4.3 As prescribed in section 12 9D(2) of the Customs Act, 1962, the Principal Commissioner of Customs or Commissioner of Customs may call for and examine the record of any proceedings in which an adjudicating authority subordinate to him has passed any decision or order under Customs Act for the purpose of satisfying himself as to the legality or propriety of any such decision or order and may, by order, direct such authority or any officer of customs subordinate to him to apply to the Commissioner (Appeals) for the determination of such points arising out of the decision or order as may be specified by the Principal Commissioner of Customs or Commissioner of Customs in his order. 4.4 Every order under sub -section (1) or sub -section (2) has to be passed within three months from date of communication of the decision or order of the adjudicating authority; PROVIDED that the Board may, on sufficient cause being shown, extend the said period by another thirty days. An appeal would be filed by the adjudicating authority or any officer of customs authorized in this behalf makes an application to the Appellate Tribunal or the Commissioner (Appeals) within a period of one month from the date of communication of the order under the said sub -section s. 4.5 The Committee of Chief Commissioners is notified by the Board under Section 129A(1B) of the said Act vide Notification No. 39/2005 -Cus.(NT), dated 13 -5-2005. 4.6 In terms of Sections 129A(2), the Committee of Commissioners of Customs may, if it is of opi nion that an order passed by the Commissioner (Appeals) under section 128A, is not legal or proper, direct the proper officer to appeal on its behalf to the Appellate Tribunal against such order. PROVIDED that where the Committee of Principal Commissioners of Customs or Commissioners of Customs differs in its opinion regarding the appeal against the order of the Commissioner (Appeals), it shall state the point or points on which it differs and make a reference to the jurisdictional Principal Chief Commissio ner of Customs or Chief Commissioner of Customs who shall, after considering the facts of the order, if is of the opinion that the order passed by the Commissioner (Appeals) is not legal or proper, direct the proper officer to appeal to the Appellate Tribu nal against such order. 4.7 The Committee of Commissioners is notified by the Board under Section 129A(2) of the said Act vide Notification No. 40/2005 -Cus.(NT), dated 13 -5-2005. Custom s Manual , 2023 333 5. Revision Application: 5.1 The Central Government may, on the application of any person aggrieved by the order of Commissioner or Commissioner (Appeals), in cases of baggage, Drawback and short -landing/ not landing of goods, annul or modify such orders as prescribed under Section 129DD of the Customs Act, 1962. However, the Central Go vernment may refuse to admit an application in respect of an order where the differential duty or fine or penalty involved determined by such order does not exceed Rs.5,000/ -. 5.2 The filing of an application for Revision by Central Government need to be mad e within three months from the date of communication to the applicant of order against which the application is being made. The Central Government may allow a further period of three months, if it is satisfied that there was sufficient cause for not presen ting it within the limitation period. 5.3 In terms of Sections 129A and 129DD of the Customs Act, 1962 and the Customs (Appeals) Rules, 1982 the Revision Application is required to be filed in a Form No. CA 8, prescribed under Rules 8A and 8B of the said Rules. The fee prescribed is (a) Rs.200/ -, where the amount of duty and interest demanded, fine or penalty levied is upto Rs.1 lakh; Chapter 31 - Appeal_ Review and Settlement of Cases - Para 3 - _6. Deposit of certain percentage of duty demanded and Penalty imposed before filing Appeal_.txt (b) Rs.1,000/ -, where the amount of duty and interest demanded, fine or penalty levied is more than Rs.1 lakh. However, no fee is to be paid in case Revision Application is filed by the Department.Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt 9.1 The Customs Act, 1962 enjoins quasi -judicial proceedings to be followed before any penalties are imposed and any confiscation action etc., initiated against any offending goods. Apart from issuing Show Cause Notice under Section 124 of the said Act, the pe rsons concerned are required to be given opportunity of representation in writing and personal hearing in the matter. The notice and the representation may be at the request of the person concerned be made oral. Besides issue of notice under section 124, the proper officer may issue a supplementary notice under circumstances or manner prescribed by the Board. The adjudication authority is then required to pass final order taking due note of all evidence brought on record. Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt 9.2 As per Section 122 of the Custom s Act 1962, in every case, in which anything is liable to confiscation or any person is liable to a penalty, such confiscation or penalty may be adjudged: - Custom s Manual , 2023 311 (a) Without limit, by a Principal Commissioner of Customs or Commissioner of Customs or a Joint Co mmissioner of Customs; (b) up to such limit by such officers, as the Board may, by notification, specify.Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt Board Notification 50/2018 - Customs (N.T.) dated 8th June, 2018 specified the limits as below Table 30.1.Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt Table 30.1: Limits for confiscation of goods for respective Customs OfficersChapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt Sl. No. Customs Officer Value of goods liable for confiscation (1) Assistant Commissioner of Customs or Deputy Commissioner of Customs Above rupees one lakh but not exceeding rupees ten lakhs (2) A Gazetted Officer of Customs lower in rank than an Assistant Commissioner of Customs or Deputy Commissioner of Customs Not exceeding rupees one lakhChapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt 9.3 Generally, ‘mens rea’ is not required to be proof for the imposition of penalty under the provisions of the Customs Act. The amount of penalty depends on the gravity of the offence and is to act as a deterrent for the future.Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt 9.4 Section 125 of the Customs Act, 1962 provid es for option to pay fine in lieu of confiscation. The proviso to section 125 states that redemption fine shall not exceed the market price of the goods confiscated. This is the maximum penalty which can be levied. As per section 126 of the Customs Act, 19 62 when any goods are confiscated, such goods shall thereupon vest in the Central Government. The officer adjudging confiscation shall take and hold possession of the confiscated goods. Whenever the confiscation of goods is authorized as per the sub -sectio n (1) of section 125, of the Customs Act, 1962, the adjudicating authority MAY in the case of any goods where the importation or exportation is prohibited under this Act or under any other law for the time being in force, and SHALL, in the case any other g oods, give to the owner of the goods (or from whose possession or custody such goods have been seized), an option to pay in lieu of confiscation such fine as the said officer / authority thinks fit. If the proceedings are deemed to be concluded under the p roviso to sub -section (2) of section28 or under clause (i) of sub -section (6) of section 28 in respect of the goods which are not prohibited or restricted, the provisions of this section (redemption fine) shall not apply. Without prejudice to the provision s of the proviso to sub -section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt 9.5 Where any fine in lieu of confiscation of goods is imposed under su b-section (1), the owner of such goods or the person referred to in sub -section (1) shall, in addition, be liable to any duty and charges payable in respect of such goods.Chapter 30 - Offences and Penal Provisions - Para 10 - _10. Arrest_.txt 9.6 As per sub -section (3) of section 125 of the Customs Act, 1962, where the fine im posed under sub - section (1) is not paid within a period of 120 days from the date of option given thereunder, such option shall become void, unless an appeal against such order is pending.Chapter 24 - Special Economic Zones - Para 5 - _6. Monitoring of activities of SEZ units_.txt 5.1 As per Section 15 of the SEZ Act, any person, who intends to set up a Unit for manufacture of goods or rendering servic es in a Special Economic Zone, may submit a proposal to the Development Commissioner concerned. On receipt of the proposal, the Development Commissioner is required to submit the same to the Approval Committee for its approval. The Approval Committee may a pprove or approve with modification or reject a proposal placed before it within fifteen days of its receipt as per conditions prescribes in Rule 18 of SEZ Rules. Custom s Manual , 2023 233 5.2 As per Rule 19 of the SEZ Rules, the Letter of Approval shall be valid for one year within w hich period the Unit shall commence production or service or trading or Free Trade and Warehousing activity and the Unit shall intimate date of commencement of production or activity to Development Commissioner. On receipt of a request from the entrepreneu r, further extension can be granted by the Development Commissioner for a further period not exceeding two years. The Development Commissioner may grant further extension of one year subject to the condition that two -thirds of activities including construc tion, relating to the setting up of the Unit is complete. If the unit has not commenced production or service activity within the validity period or the extended validity period, the Letter of Approval shall be deemed to have been lapsed with effect from t he date on which its validity expired. The Letter of Approval shall be valid for five years from the date of commencement of production or service activity and it shall be construed as a license for all purposes related to authorized operations, and, after the completion of five years from the date of commencement of production, the Development Commissioner may, at the request of the Unit, extend validity of the Letter of Approval for a further period of five years.Chapter 1 - Overview of Customs Functions - Para 17 - _10. Smuggling and other violations and penal provisions_.txt 8.1 Before any imported goods can be cleared for home consumption i n the country or for warehousing for subsequent Customs clearances as and when needed etc., the importers have Custom s Manual , 2023 17 to comply with prescribed Customs clearance formalities. Essentially, these involve presentation of certain documents along with a prescribed app lication normally termed “Bill of Entry”, which gives essential particulars in relation to imported goods, country of origin, particulars of vessel/aircraft etc. seeking clearance of goods for home consumption/warehousing etc. The importer either himself handles the import clearance documents or appoints Customs Brokers who are trained and experienced in Customs clearance work and are licensed by Customs for such work in terms of the Customs Broker Licensing Regulations, 2018. 8.2 The import clearance docume ntation, presentation, and processing are handled in the Custom Houses by Appraising staff trained in assessment matters. After a tally has been made with related IGM to ensure the goods sought for clearance have arrived and declared in the particular IGM of the vessel/aircraft mentioned in the Bill of Entry (or even where the prior manifest is filed) the scrutiny of documents - manually or through EDI system is taken up. The main function of the Appraising staff in the Custom Houses is the careful scrutiny of the Bill of Entry and related particulars / information with a view to checking the import permissibility in terms of the Foreign Trade Policy and any other laws regulating import and to determine value, classification and duties leviable on the goods on import - (Basic, Additional, Anti -dumping, Safeguards etc.). Permissibility of various benefits of duty free clearances under different schemes or applicability of any exemption notification benefits is also checked and decided. 8.3 Normally, the import d eclarations made are scrutinized without prior examination of the goods with reference to documents made available and other information about the values/classification available with Customs and duties chargeable on the goods are assessed and paid up by t he importer or his authorized representative. It is only at the time of clearance of the goods from the custody of the port trusts/international airport authority or other custodians that these are examined on percentage basis by separate staff posted in t he premises where the goods are stored pending Customs clearance. These officers undertake checking of nature of goods, valuation and other part of declaration, or draw samples as may be ordered by the Appraising officers of the Custom House/Air Cargo Comp lexes/ICDs. If no discrepancies in relation to the nature of goods, quantity, value etc., are observed at the time of examination of the cargo, 'Out of Customs Charge' orders are issued, and thereafter goods can be cleared after discharging any other fees/ charges etc., of the custodians. 8.4 At times, for determining the duty liability and permissibility of import it may become necessary to examine the goods. Such goods are examined after filing of Bill of Entry and other documents and based upon the report o f the examining staff, duties etc. are assessed and if there is no prohibition etc., the goods are taken clearance from the custodian without the need for further examination. 8.5 Where disputes arise in the matter of classification/valuation or any violatio ns of any provisions of law are observed, where the goods cannot be allowed clearance finally without further investigations and following adjudication proceedings, the law provide for provisional clearances subject to suitable bond/security. Only where th e goods are of prohibited nature or in certain other exceptional cases, where provisional release is not considered advisable, the final decision may be taken after results of enquiries etc. are known and adjudication proceedings completed, where necessary . 8.6 Customs clearance formalities for goods meant for export have to be fulfilled by presenting a “Shipping Bill” a nd other related documents to the Export Section of the Custom Houses or EDI Service Centres. The Appraising staff checks the declarations to assess the duties/cess, if leviable, propriety of export incentives, where claimed under different schemes like Du ty Drawback or duty free exemption schemes etc. Appropriate orders for examination before shipments are allowed export are given on the Shipping Bill. The Customs staff in the docks/cargo complexes/ICDs examines the goods meant for export on percentage bas is, and allows shipment if there are no discrepancies misdeclarations etc., and no prohibitions/violations come to light. Appropriate penal action as per law is initiated where any fraudulent practices get detected during initial stage of scrutiny or at th e time of examination etc. Custom s Manual , 2023 18 9. Turant Customs -Next Generation reforms: 9.1 The next generation reforms in the Customs clearance process under the umbrella of Turant Customs are with the objectives of speedy clearance, transparency in decision making, and ease of doing business. Board rolled out numerous changes to the Customs clearance process, which combine together support Turant Customs. These initiatives include the self -registration of goods by importers, automated clearances of bills of entry, digitisati on of customs documents, paperless clearance, etc. The Turant Customs is primarily based on Faceless, Contactless and Paperless Customs processes. 9.2 Faceless Customs : Indian Customs has initiated Faceless Assessment on imports from June 2020 (Reference C ircular No.28/2020 -Customs and Instruction No.09/2020 both dated 5th June 2020). The first phase began by linking Chennai and Bengaluru which was gradually expanded to other geographical locations till eventual all India coverage by 31.10.2020. Briefly put , Faceless Assessment uses a technology platform to separate the Customs assessment process from the physical location of a Customs officer at the port of arrival. This measure is with the intent of bolstering efforts to ensure an objective, free, fair and just assessment. Key objectives of Faceless Assessment include: (i) Anonymity in assessment for reduced physical interface between trade and Customs (ii) Speedier Customs clearances through efficient utilisation of manpower (iii) Greater uniformity of assessment acr oss locations (iv) Promoting sector specific and functional specialisation in assessment. Chapter 1 - Overview of Customs Functions - Para 17 - _10. Smuggling and other violations and penal provisions_.txt Refer to Chapter 3 Para 4.1 for more details on Faceless Customs 9.3 Contactless Customs : In recent years, CBIC has initiated reforms such as online registration of goods, automated queuing and automated clearances of Bills of Entry, simplified online registration in ICEGATE, auto debit of bonds, setting up of Turant Suvidha Kendras (TSKs) et c. All these have enabled an environment which has done away with the requirement of members of the trade to physically interact with Customs in the goods clearances process and has fostered a `Contactless Customs` environment. Refer to Chapter 3 Para 4. 2 for more details on Contact less Customs . 9.4 Paperless Customs: CBIC has taken initiatives to enable digital submission and transmission of both Bills of Entry and Shipping Bills in 2020. Besides saving time, the cost of printing paper documents has also been substantially reduced. Refer to Chapter 3 Para 4. 3 for more details on Faceless Customs .Chapter 23 - Export Promotion Schemes - Para 2 - _2. Reward _Incentive Sch emes_.txt 1.1 The Export Promotion Schemes implemented by CBIC relate to those provided in respective Foreign Trade Policies issued from time to time. Presently the broad categories of schemes pertaining to FTP 2009 -14 (effective till 31.3.2015) and FTP 2015 -20 are as below: -Chapter 23 - Export Promotion Schemes - Para 2 - _2. Reward _Incentive Sch emes_.txt (a) Incentive or Reward schemes under which exporters are granted duty credit through a scrip which is permitted to be utilized for exemption by way of debiting certain duties/tax, subject to conditions. (b) Duty exemption schemes like Advance Authorisation (A A) and Duty Free Import Authorization (DFIA) which permit duty free import of inputs related to export production. Export Promotion Capital Goods (EPCG) Scheme permits duty free import of capital goods against an obligation to export goods in a specific t ime frame. (c) Duty remission scheme like the Post export EPCG duty credit scheme wherein duty credit scrip is issued based on Basic Customs duty paid in cash on Capital goods imported and utilized for fulfilment of export obligation.Chapter 3 - Procedure for Clearance of Imported and Export - Para 11 - _12. Risk Management processes in Exports_.txt 11.1 “Risk Management System” (RMS) is one of the most significant steps in the ongoing Business Process Re -engineering of the Customs Department. RMS is based on the realization that ever - increasing volumes and complexity of international supply chain and the deteriorating global security scenario present formidable challenges to Cus toms. Besides, the traditional gatekeeper approach of scrutinizing every document and examining every consignment will simply not work. Also, there is a need to reduce the dwell time of cargo at ports/airports, as well as the transaction costs in order to enhance the competitiveness of Indian businesses, by expediting the release of cargo where compliance level is high. Thus, an effective RMS strikes an optimal balance between facilitation and enforcement and promotes a culture of compliance. RMS is also ex pected to improve the management of the Department’s resources by enhancing efficiency and effectiveness in meeting stakeholder expectations and bringing the Customs processes at par with best international practices. Custom s Manual , 2023 40 [Refer Circular No. 43/2005 -Cus., dated 24 -11-2005] 11.2 Facilitation of legitimate trade is one of the key motivating forces for simplification of procedures and reduction of barriers to the trade. Indian Customs has been at the foref ront of taking initiatives aimed at catalysing economic development through transparency, harmonization, predictability and automation in trade. Risk management has been one of the key vehicles for Indian Customs to better meet the demands of the operatin g environment of the Trade facilitation. The risk management in its new avatar -an intelligence data driven risk management framework embedded with compliance culture -has enabled more effective decision -making at all levels. The past 15 years have produced many changes in implementation of risk management capabilities since its introduction in the year 2005 in imports. The technology stack, which is based on Oracle database remained the same, but the original port -wise distributed architecture was replaced b y centralized architecture in the year 2010. Now, RMS for cargo clearance is functional for all the locations, which have the facility of electronic cargo clearance. 11.3 Indian Customs Risk Management System has already made forays into post -clearance audit, exports, container selection, IPR, integrated declaration and integrated risk management involving partner government agencies (single window), courier cargo, and e -sealing. With the insertion of proviso to Section 17 (2) of the Customs Act 1962 (vide Fina nce Act 2018), the selection for verification of self -assessed declarations (Bills of Entry or Shipping Bills) by the Assessing Officer shall primarily be on the basis of risk evaluation through appropriate selection criteria. Besides, provisos to Section 47 (1) and Section 51(1), the orders of clearance of imported goods for home consumption and goods for exportation respectively, in addition to the proper officer, may also be given electronically through the Customs Automation System on the basis of risk evaluation through appropriate selection criteria. This in turn paved way for machine release of goods through customs automation system in the case of imported and export goods. Chapter 3 - Procedure for Clearance of Imported and Export - Para 11 - _12. Risk Management processes in Exports_.txt 11.4 Risk Management processes in Imports: Bills of Entry and IGMs filed electronically in ICES through the Service Centre or the ICEGATE are transmitted by ICES to the RMS. RMS processes the data through a series of steps and produces an electronic output for the ICES. This output determines whether a particular Bill of Entry will be taken -up for appraisement or examination or both or be cleared after payment of duty without assessment and examination. As a part of decision support, where necessary, RMS provides instructions for Appraising Officer, Examining Officer or the Out -of-Charge Officer. It needs to be noted that the appraising and examination instructions communicated by the RMS have to be necessarily followed by the proper officer. It is, however, possible that in a few cases the proper officer might decide to apply a particular treatment to the Bill of Entry which is at variance with the instruction received from the RMS. This may happen due to risks which are not factored in RMS. Such a course of action shall, however, be taken only with the prior approval of the juri sdictional Pr. Commissioner/Commissioner of Customs or an officer not below the rank of Additional / Joint Commissioner of Customs, authorized by him for this purpose, after recording the reasons for the same. A brief remark on the reasons and the particul ars of Commissioner’s authorization should be made by the officer examining the goods in the departmental comments section of the electronic Bill of Entry in the EDI system. 11.5 Automated clearances of Bills of Entry : A further trade facilitation initiative i n the Customs clearance process is the Customs Compliance Verification (CCV) which operates after an importer registers the imported goods even while duty has not been paid or its payment is in process. Once the goods are registered, the proper officer ca rries out all necessary verifications as per Sections 17/18 and Section 47(1) of the Customs Act, 1962. On satisfaction that the goods are ready for clearance, but for the payment of duties, the proper officer confirms the completion of the CCV for the par ticular Bill of Entry in the System. Thereafter, on payment of duty by the importer, the Customs Automated System electronically gives clearance to the Bill of Entry, as provided for in the 1st proviso to Section 47(1) of the Customs Act, 1962. This facili ty of automated clearance of Bills of Entry has been introduced on a pilot basis in Chennai Customs House and Jawaharlal Nehru Customs House w.e.f. 06.02.2020. The said facility was introduced at an all India level w.e.f. 05.03.2020. [Refer Circular No. 09/2019 -Customs dated 2 8-02-2019 , Circular No.05/2020 -Customs dated Custom s Manual , 2023 41 27-01-2020 , Circular No.15/2020 -Customs dated 2 8-02 2020 ] Chapter 3 - Procedure for Clearance of Imported and Export - Para 11 - _12. Risk Management processes in Exports_.txt 11.6 Post-Clearance Audit (PCA): Based on a set of criteria, bills of entry are selected for PCA under the Risk Management Syste m for audit/verification of the correctness of the declaration/assessment of the bill of entry. The objective of PCA is to monitor, maintain and enhance compliance levels, while reducing the dwell time of cargo. The RMS selects the Bills of Entry for audit , after clearance of the goods, and these selected Bills of Entry are directed to audit officers for scrutiny. 11.7 As per the new scheme introduced in the Customs Act, 1962 (vide Finance Act, 2018), the endeavour is to audit the assessment and also to verify compliance of an auditee with the various provisions of the Customs Act and other allied laws in respect of imported or export or dutiable goods, as a means to measure and improve compliance. A new Section 99A (under Chapter XIIA) has been introduced in the Customs Act 1962, to provide a statutory framework for the procedure for conducting post clearance audit. The Customs Audit Regulations (CAR), 2018 framed under Section 99A of the Act are notified vide Notif ication No.45/2018 -Customs (NT) dated 24.05.2018 in supersession of the On -site Post Clearance Audit regulations consequent to omission of Section 17(6) of the Act. Regulation (4) of the said CAR, 2018 stipulates that the selection of auditee or the select ion of import declarations or export declarations, as the case may be, for the purposes of audit shall primarily be based on risk evaluation through appropriate selectivity criteria.Chapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt 14.1 A licensee shall allow transfer of warehoused goods to another warehouse with the permission of the bond officer under section 67 on the Form for transfer of goods from a warehouse. Where an owner of the warehoused goods produces the Form for transfer of goods from a warehouse bearing the o rders of the bond officer, the licensee shall , - (a) allow removal of the goods and their loading onto the means of transport; (b) affix a one -time-lock to the means of transport;Chapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt (a) allow removal of the goods and their loading onto the means of transport; (b) affix a one -time-lock to the means of transport; (c) endorse the number of the one -time-lock on the Form for transfer of goods from a warehouse and retain a copy thereof; (d) endorse the number of the one -time-lock on the transport document and retain a copy thereof; (e) take into record the removal of the goo ds; andChapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt (d) endorse the number of the one -time-lock on the transport document and retain a copy thereof; (e) take into record the removal of the goo ds; and (f) cause to be delivered, copies of the retained documents to the bond officer. 14.2 Upon receipt of goods from another warehouse, a licensee shall (a) verify the one -time-lock on the means of transport carrying the goods to the warehouse;Chapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt (b) inform the bond officer immediately if the one -time-lock is not found intact, and refuse the unloading of the goods; (c) allow unloading, provided the one -time-lock i s found intact, and verify the quantity of goods received by reconciling with the Form for transfer of goods from a warehouse bearing the orders of the bond officer; (d) report any discrepancy in the quantity of goods to the bond officer within twenty -four hours;Chapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt (d) report any discrepancy in the quantity of goods to the bond officer within twenty -four hours; (e) endorse the Form for transfer of goods from a warehouse with quantity received and retain a copy thereof; (f) acknowledge the receipt of the goods by endorsing the transportation document presented by the carrier of the goods and retain a copy the reof; (g) take into record the goods received; andChapter 9 - Warehousing - Para 14 - _15. Clearance of warehoused goods for home consumption_.txt (h) cause to be delivered, copies of the retained documents to the bond officer and to the warehouse keeper of the warehouse from where the goods have been received.Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt 2.1 India is a signatory to the 1952 Geneva Convention to facilitate the Importation of commercial samples and advertising materials. The notifications issued in this regard enable duty free import of genuine commercial samples into the country for smooth flow of trade. It is, however, not to be used as a means to avoid paying Customs duty through repeated imports of samples in smaller lots.Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt 2.2 Goods prohibited under Foreign Trade (Development and Regulation) Act, 1992 are not allowed to be imported as samples e.g. wild animals, wild birds and parts of wild animals and birds, ivory, arms and ammunitions, and narcotic drugs.Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt 2.3 Bonafide trade samples can be imported provided these have been supplied free of charge. For duty free clearance the value of individual sample should not exceed Rs.5,000/ - and aggregate value should not exceed Rs.3,00,000/ - per year or 50 units of samples in a ye ar. However, the prototypes of engineering goods can be imported even if the value is more than Rs.5,000/ -. Such prototypes can be imported upto a value of Rs.10,000/ - without payment of duty as long as the goods are rendered useless as merchandise by a su itable process. In case the value exceeds Rs.10,000/ -, the said goods have to be re -exported within a period of 9 months or such extended period as the Assistant/Deputy Commissioner of Customs may allow. The high valued samples are cleared after depositing duty with Customs and giving an undertaking for their re -export within nine months. The deposited duty is refunded when the machinery is exported back. However, if more than one product is being imported into India, the value limit is increased proportion ately. Similarly, if the samples are consigned to more than one consignee, by any foreign company, and are sent at the same time through the same port/airport, it shall not be charged to duty if the value limit of Rs.5,000/ - per unit is adhered to. The con signments meant for distribution to different parties in India can also be imported together for convenience of transport, if the packets are clearly marked and addressed to different persons in India. Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt 2.4 A commercial traveller of foreign country is eligi ble to carry bonafide samples if the value of each of the item is not more than Rs.5,000/ - per unit. He is also not required to produce the IEC code at the time of clearance of these goods. The traveller must declare that these goods are meant for securin g export order or guidance of exporters, and that the total value does not exceed Rs.3,00,000/ - per item during the 12 month period and that he has not imported more than 50 units of the said goods within the last 12 months. He also undertakes that he woul d not sell these goods and if he sells, he will pay the duty leviable on those goods. Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt 2.5 The value of Rs.5,000/ - is the value of the goods in the country of dispatch excluding local refundable taxes like VAT. In case of free samples of Rs.5,000/ -, its val ue does not include freight Custom s Manual , 2023 190 or courier charges. If value is above Rs.5000/ -, the freight and insurance charges would be added to calculate the duty payable.Chapter 18 - Import of Samples - Para 3 - _3. Mach inery import_.txt 2.6 Importers are trusted to declare correctly and adhere to the undertaking of the limit of yearly value and quantity. Any person suspected to contravene the limit or undertaking deliberately is liable to be investigated, penalized and/or prosecuted.Chapter 12 - Merchant Overtime Fee - Para 3 - _3. Procedure for posting of officers on overtime basis_.txt 2.1 The overtime fee is levied for services rendered by the Customs officers to trade beyond normal working hours or on holidays. If the service is rendered at a place that is not their normal place of work or at a place beyond the Customs area, overtime is levied even during the normal working hours. The term ‘function’ means any function performed by the Customs officer under the Customs Act, 1962 and it includes: (a) Examination of the goods and related functions, (b) Loading and unloading of goods whether generally or specifically, (c) Escorting goods from one Customs area to the other, and (d) Any other Customs work authorised by the Commissioner of Customs. Chapter 12 - Merchant Overtime Fee - Para 3 - _3. Procedure for posting of officers on overtime basis_.txt 2.2 The term 'working hours' means the duty hours prescribed by the jurisdictional Commissioner of Customs for normal Customs work. Where different working hours have been prescribed by the Commissioner of Customs for different items of Customs work or for different places within his jurisdiction, such working hours are to be considered as 'working hours' for the purpose of levy of overtime fee. 2.3 Present rates of overtime fee for rendering services by the Custom officers listed in Table 12.1 : Chapter 12 - Merchant Overtime Fee - Para 3 - _3. Procedure for posting of officers on overtime basis_.txt Table 12.1: Present rates of overtime fee for rendering services by the Custom officers Category of officers Fee per hour or part thereof on working days (in Rs.) Fee per hour or part thereof on holidays (in Rs.) 6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am Appraisers, Superintendent (Customs Preventive) and Superintendent (Central Excise) 85 125 140 180 Custom s Manual , 2023 136 Category of officers Fee per hour or part thereof on working days (in Rs.) Fee per hour or part thereof on holidays (in Rs.) 6 am - 8 pm 8 pm - 6 am 6 am - 8 pm 8 pm - 6 am Air Customs Officers, Examiners, Preventive Officers and Inspectors of Central Excise 75 100 105 145 Class IV staff 35 45 55 60 Chapter 12 - Merchant Overtime Fee - Para 3 - _3. Procedure for posting of officers on overtime basis_.txt 2.4 Overtime fee is levied for a minimum of 3 hours in each case, except in cases of overtime postings immediately preceding or immediately following the working hours of the concerned cadre of officers. The period between the midnight and 6 am is treated as a block for calculation of overtime fee whether the services are required for the entire block or for a portion thereof. In regard to services provided by Customs officers during working hours at a place beyond Customs area, the overtime fee is charged for the entire block of working hours before lunch or after lunch, as the case may be, whether the request for the services of Customs officer is for the entire block or a portion thereof.Chapter 1 - Overview of Customs Functions - Para 12 - _5. CCFC_.txt With a view to expedite decision -making in respect of re -export of when the said goods are destined elsewhere but which are inadvertently imported at a particular Customs station, the Board has decided t hat the permission for re -export may be granted on merit by the officer concerned as per the adjudication powers as per Section 122 of the Customs Act, 1962. [Refer Circulars No.24/2011 -Cus., dated 31 -5-2011 and No.4/2015 Cus dated 20 -1-2015] 4. CRCL Module - Forwarding of samples using electronic Test Memo to CRCL and other Revenue Laboratories: As detailed in circular No. 46/2020 -Customs dated 15.10.2021, CRCL and other Revenue Laboratories have been upgraded with several new, state of the art equipment, thereby enabling the testing of a wider variety of commodities in lesser time, with greater accuracy. For details, the CRCL brochure available at www.crcl.gov.i n may be Custom s Manual , 2023 14 perused. In order to further ease the testing process, DG Systems has enabled a ‘CRCL module’ in ICES with the objective of automating all paperwork related to sampling, forwarding of test memos to CRCL and other Revenue Laboratories, and electron ic receipt of test reports, instantly by the Customs Officers. The officials of CRCL and other Revenue Laboratories have been provided access for both import and export functionalities in the CRCL module. The CRCL module is also seamlessly integrated with current modules of ICES. [Refer Circular No.46/2020 -Customs dated 15.10.2020 and Instruction No.14/2021 -Customs dated 21.06.2021 ]Chapter 25 - Export Oriented Units - Para 1 - _1. Introduction_.txt Export Oriented UnitsChapter 2 - Arrival of Conveyances and Related Procedures - Para 4 - _4. Delivery of Arrival Manifest or Import Manifest or Import Report_.txt 3.1 Section 37 of the Customs Act, 1962 empowers the proper offic er of Customs to board any conveyance carrying imported goods or export goods and Section 38 ibid provides that the proper officer may require the person in charge of any conveyance to answer any question or produce any documents. The person in charge of t he conveyance is bound to comply with these requirements.Chapter 25 - Export Oriented Units - Para 27 - _32. Cost Recovery charges_.txt 30.1 EOUs may send capital goods abroad for repair with permission of Customs authorities. Any foreign exchange payment for this purpose will also be allowed. However, no permission will be required for sending capital goods for repair within the country. 30.2 Rem oval of capital goods by all units irrespective of status within the country for the purpose of test, repair, calibration and refining on the basis of prior intimation to the proper officer subject to maintenance of proper accounts of removal and receipts of goods is also allowed. [Refer Circular No. 17/2006 -Cus, dated 1 -6-2006] Custom s Manual , 2023 256 31. Special provisions relating to Gems and Jewellery EOUs: 31.1 The EOUs in Gems and Jewellery sector are allowed certain special facilities as mentioned below, with prior permission of Assistant/ Deputy Commissioner of Central Excise and Customs. (i) An authorized person of the EOU can import gold in primary form, upto 10 Kgs in a financial year through personal carriage, as per guidelines prescribed by RBI and DOR; (ii) The items of gems and jewellery to be taken out temporarily into DTA without payment of duty for the purpose of display and to be returned thereafter; (iii) Personal carriage of gold/ silver/ platinum jewellery, cut & polished diamonds, semi -precious stones, beads and articles as samples upto US$ 1 million for export promotion tours and temporary display/ sale abroad with the approval of development Commissioner subject to the condition that the exporter would bring back the goods or repatriate sale proceeds within 45 days from the date of departure through normal banking channel and that the unit shall declare personal carriage of such samples to Customs while l eaving country and obtain necessary endorsement; (iv) Export of jewellery including branded jewellery for display and sale in the permitted shops setup abroad, or in the showroom of their distributors or agents provided that items not sold abroad within 180 d ays, shall be re - imported within next 45 days; (v) Gems and jewellery manufactured in the EOUs situated in the municipal limits of Calcutta, Chennai, Delhi and Mumbai and sold to a foreign -bound passenger are allowed to be transferred to the retail outlets or showrooms set up in the departure lounge or Customs warehouse at international airports for being handed over to the said passenger for the purpose of export. (vi) Removal of moulds, tools, patterns, and drawings into the DTA for jobwork without payment of duty and to be returned to the unit thereafter.Chapter 26 - International Passenger Facilitation - Para 3 - _4. Import of jewellery_gold_silver_.txt 2.1 Airlines generally provide the Customs Baggage Declaration Form to the passengers in the aircraft itself. All passengers who come to India and have anything to declare or are carrying dutiable or prohibited goods must fill up the same clearly mentioning the quantity and value of goods brought. On landing, the passenger takes delivery of baggage, if any, from the conveyer belt and approaches the Customs where the passenger exercises the option of seeking clearance through the Green Channel or through the Red Channel. 2.2 The Green Channel or Walk Through Channel applies to passengers who have nothing to declare and are carrying dutiable goods within the prescribed free allowance. On the basis of their Oral Declaration /Declaration on Customs Baggage Declaration Form such passengers cross the Green Channel without any question being asked by Customs and exit the airport after handing over the Customs Baggage Declaration Form to the Customs Officer/Sepoy at the exit. 2.3 The Red Channel is meant for passengers who have something to declare or are carrying goods in excess of the duty free allowance. The passenger hands over Customs Baggage Declaration Form to the officer on duty at this Channel. In case the Form is incomple te the Customs Officer helps record the Oral Declaration (O.D) of the passenger and thereafter countersigns/stamps the same, after taking the passenger's signature. In order to identify the frequent “short visit” passengers the Customs Officer also scrutin izes the passport/ other travel documents of the passengers. The declaration of goods and their values is generally accepted and duty assessed. On payment of applicable duty the passenger is allowed clearance. 2.4 Any passenger found walking through the Green Channel with dutiable/prohibited goods or found mis declaring the quantity, description or value of dutiable goods at the “Red Channel” (the baggage is examined where misdeclaration is suspected), is liable to strict penal action including arrest/prosecut ion apart from seizure/confiscation of the offending goods depending upon gravity of violation detected. In case the passenger brings any goods in baggage that are essentially for commerce and not for personal use, or imports goods in commercial quantity, these goods become liable to confiscation and the passenger liable to strict penal action. Only bonafide baggage items for personal use or use by members of his family are allowed to be imported as baggage. In case of frequent “short visit” passengers and repeat offenders, the Customs officers would impose higher levels of fines and penalties and for deterrent effect even consider prosecution in a Court of law. Custom s Manual , 2023 262 [Refer Circular No. 08/2016 -Customs dated 08.03.2018] 3. Duty free allowances and entitlements for Indian Residents and Foreigners Residing in India: 3.1 The duty free entitlement of passengers “Indian resident or a foreigner residing in India or a tourist of Indian origin, not being an infant” includes articles in his bona fide baggage i.e. used personal effects (excluding required for satisfying the daily necessities of life, and travel souvenirs. In addition, articles other than those mentioned in Annexure I of the Baggage Rules, 2016 valued at up to Rs. 50,000/ - are allowed free of duty if carr ied as accompanied baggage of such passenger. However, a tourist of foreign origin is allowed articles other than those mentioned in Annexure I valued at up to Rs. 15,000/ - free of duty if carried as accompanied baggage. Passengers i.e. an Indian residen t or a foreigner residing in India or a tourist, not being an infant arriving from Nepal, Bhutan and Myanmar, by routes other than by land, the free allowance for articles other than those mentioned in Annexure I is Rs. 15,000/ - and for such passengers arr iving by land, only used personal effects shall be allowed duty free. An infant passenger (child not more than two years of age) shall be allowed only personal effects duty free. The free allowance of a passenger shall not be allowed to pool with the free allowance of any other passenger. 3.2 In addition to the above, such passengers are allowed the following quantities of tobacco products and alcohols within the aforesaid duty free allowances: (i) 100 cigarettes sticks or 25 cigars or 125 gms tobacco. (ii) Alcoholic liquor and wines upto 2 litres . 3.3 The items that are not allowed free of duty include firearms, cartridges of firearms, cigarettes/ cigars/ tobacco or alcoholic liquor and wines that is in excess of what is allowed within the free allowance, gold or silver, in any form(other than ornaments) unless specified otherwise. 3.4 The bonafide baggage items that are in excess of the duty free allowance can be cleared on payment of a uniform rate of Customs duty that is currently @35%+ Cess, as applicable , except for items like liquor, cigarette etc. that are charged to a higher rate of duty as applicable to imports other than as baggage. 3.5 Duty free baggage allowances and entitlements for Indian Residents and Foreigners Residing in India has been disallowe d in respect of Flat Panel (LCD/LED/Plasma) Television. [Refer Notification No. 84/2013 -Cus(N.T.), dated 19 -8-2013]Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 10 - _17. Restoration of suspended_ downgraded AEO Status_.txt 16.1 The AEO Programme Manager may suspend the Certificate of AEO Status in the following cases: i. Where any non -compliance with the conditions or criteria for the Certificate of AEO Status has been detected; or ii. In the case of a Custodian or Custom Broker or Warehouse Operator, where the basic license as a Custodian or Custom Broker or Warehouse Operator, as the case may be, has been suspended by the compe tent authority.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 10 - _17. Restoration of suspended_ downgraded AEO Status_.txt 16.2 In the case of an AEO importer or an AEO exporter, if any show cause notice has been issued alleging infringement of Customs/GST/erstwhile Central Excise or Service Tax law, other than those covered under para 3.2.1 of the said circular as amended, AEO Pro gramme Manager may downgrade the status of an AEO -T3 to AEO -T2 or AEO -T1, or downgrade the status of an AEO - T2 to AEO -T1, or suspend the status of the AEO, as deemed appropriate. The decision shall be taken after due diligence and on careful evaluation of the material evidence and arguments against the AEO of the case. The AEO Programme Manager may consult the jurisdictional Commissionerate before arriving at the final decision in this regard. The decision to downgrade the AEO status shall be purely an admi nistrative decision.Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt 2.1 Copyright Act, 1957, the Trade Marks Act, 1999, the Designs Act, 2000 and the Geographica l Indications of Goods (Registration and Protection) Act, 1999 have provisions prohibiting import of goods infringing Intellectual Property Rights under the respective Acts.Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt 2.2 Central Government has been empowered under Section 11 of the Customs Act, 196 2 to issue notifications for prohibiting either absolutely or subject to such conditions as may be specified in the notification, the import or export of goods of any specified description. Section 11(2) of the said Act details the purpose for which such a notification may be issued by the Central Government which, inter -alia, covers the following purpose:Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt (i) Protection of patents, trademarks and copyrights. [Section 11(2)(n)]; and (ii) Prevention of the contravention of any law for the time being in force [Section 11(2)(u)].Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt 2.3 Notification No. 51/2010 -Customs (N.T.) dated 30.06.2010 as amended vide Notification No. 57/2018 -Customs (N.T.) dated 22.06.2018 prohibits import of goods infri nging specified provisions of Trade Marks Act, Copyright Act, Designs Act, and Geographical Indications Act subject to following the procedure prescribed under the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 (IPR Rules) issued und er Notification No. 47/ 2007 -Customs (N.T.) dated 08.05.2007 as amended vide notification No. 56/2018 -Customs (N.T.) dated 22.06.2018. Goods in transit through India are excluded from its coverage and only goods intended for sale or use in India would be c overed under the notification. Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt 2.4 The prohibition of imported goods for the purpose of protecting intellectual property rights as specified under Notification No.51/2010 -Customs (N.T.) dated 30.06.2010, does not relate to all infringements under the paren t IPR Acts but only to those imports that infringe the specific provisions of various parent Acts governing IPR, mentioned in the notification No. 51/2010 - Customs (N.T.) dated 30.06.2010 as amended vide Notification No. 57/2018 -Customs (N.T.) dated 22.06.2 018. To illustrate, in case of the Trade Marks Act, 1999, prohibitions against infringement of trade marks on import of goods intended for sale or use in India, that attract the provisions IPR (Imported Goods) Enforcement Rules, 2007 would apply to: Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt (i) Imported goods having applied thereto a false trade mark, as specified in section 102 of the Trade Marks Act, 1999; andChapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt (ii) Imported goods having applied thereto any ‘false trade description’ with the meaning of definition provided in clause (i), in relation to any of the matters connected to description, statement or other indication direct or indirect of the product but not i ncluding those specified sub- clauses (ii) and (iii) of clause (za), of sub -section (1) of Section 2 of the Trade Marks Act, 1999.Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt 2.5 In this context, the issue of permitting import of original/genuine products (not counterfeit or pirated) which are sold/ acquired legally abroad and imported into the country, by persons other than the intellectual property right holder without permission/ authorisation of the IPR holder, known in the trade as ‘parallel imports’ has been clarified by the Department of Indust rial Policy Custom s Manual , 2023 208 and Promotion (DIP&P), Ministry of Commerce & Industries, which is nodal authority for all matters relating to (i) Trade Marks Act, 1999 and (ii) Designs Act, 2000. CBIC’s circular No. 13/2012 - Customs dated 08.05.2012 may please be referred. 2.6 The Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 provide a procedure to be followed by the right holders and Customs officers to prohibit importation of goods infringing Intellectual Property Rights and the action to be taken, by th e right holders and Customs Officers, after suspension of release of the infringing goods. These Rules provide for, inter alia: Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt (i) Notice to be given by a right holder in writing to the Commissioner of Customs or any Customs Officer authorised by Commissi oner requesting for suspension of release of imported goods suspected to be infringing intellectual property rights; (ii) Notice to be accompanied by fees of Rs.2,000/ -; (iii) Within 15 days or extended period additional information to be supplied by the right holder to Deputy/Assistant Commissioner, if missing from the format;Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt (iii) Within 15 days or extended period additional information to be supplied by the right holder to Deputy/Assistant Commissioner, if missing from the format; (iv) Right holder to inform Customs, when his IPR ceases to be valid; (v) Time limit for right holders to join proceedings; (vi) A single point for registration of the right holder; (vii) Adequate protection to the rightful importer and for indemnifying Customs; (viii) Suo-moto action by Customs;Chapter 21 - Intellectual Property Rights - Para 3 - _3. Conditions for registration_.txt (vi) A single point for registration of the right holder; (vii) Adequate protection to the rightful importer and for indemnifying Customs; (viii) Suo-moto action by Customs; (ix) Disposal of the confiscated goods; and (x) Goods of non -commercial nature contained in personal baggage or sent in small consignments meant for personal use would not attract prohibition.Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 3.1 Section 17 of the Customs Act, 1962 provides that an importer entering any imported goods under section 46 or an exporter entering any export goods under section 50 shall self -assess the duty. Thus, under self -assessment, it is the importer or exporter who will ensure that he declares the correct classification, applicable rate of duty, value, benefit of exemption notifications claimed, if any, etc. in respect of the imported / export goods while presenting Bill of Entry or Shipping Bill. 3.2 The declaration filed by the importer or exporter may be verified by the proper officer when so interdicted by the Risk Management Systems (RMS). Such verification will be done sele ctively on the basis of the 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 detaile d verification before clearance. On the basis of interdictions under RMS, Bills of Entry may either be taken up for verification of assessment or for examination of the imported goods or both. If the self -assessment is found incorrect, the duty may be rea ssessed. In cases where there is no interdiction by RMS or non existence of any other factor, there will be no cause for the declaration filed by the importer to be taken up for verification, and such Bills of Entry will straightaway be facilitated for cle arance without assessment and examination, on payment of applicable duty, if any. 3.3 The verification of a self -assessed Bill of Entry or Shipping Bill, which are interdicted by the RMS, shall be with regard to correctness of classification, value, rate of duty, exemption notification or any other relevant particular having bearing on correct assessment of imported or export goods. For the purpose of verification, the proper officer may order for examination or testing of the imported or export goods. The pr oper officer may also require production of any relevant document or ask the importer or exporter to furnish any other relevant information. Thereafter, if the self - assessment is not found to have been done correctly, the proper officer may re -assess the d uty. This is without prejudice to any other action that may be warranted under the Customs Act, 1962. On reassessment, contrary to the self -assessment done by the importer or exporter, the proper officer shall pass a speaking order, if so desired by the im porter or exporter, within 15 days from the date of re -assessment of bill of entry or shipping bill. When verification of self -assessment in terms of Section 17 requires testing / further documents / information, and the goods cannot be re-assessed quickly however, the importer or the exporter requires the goods to be cleared 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, as the case may be, furnishes such se curity as deemed fit by the proper officer of Customs for payment of deficiency, if any, between the duty as may be finally assessed or re -assessed as the case may be, and the duty provisionally assessed. 3.4 In cases, where the importer or exporter is not ab le to determine the duty liability or make self - assessment for any reason, except in cases where examination is requested by the importer under proviso to Section 46(1), a request shall be made to the proper officer for provisional assessment of duty under Section 18 (1)(a) of the Customs Act, 1962. In such a situation an option is available to the proper officer to resort to provisional assessment of duty by asking the importer / exporter to furnish security as deemed fit for payment of the deficiency, if any, between the duty as may be finally assessed or re -assessed, as the case may be, and the duty provisionally assessed. 3.5 For the purpose of proper assessment of duty and to ensure correctness of trade statistics, importers/exporters should mandatorily de clare the Standard Unit Quantity Code (UQC), as indicated in the Customs Tariff Act, 1975. [Refer Circular No. 26/2013 -Cus. dated 19 -7-2013] Custom s Manual , 2023 33 4. Turant Customs 4.1 India has seen significant improvements in the World Bank’s Ease of Doing Business (EoDB ) Index rankings in recent years. Customs is concerned with the `Trading Across Borders` (TAB) component of the EoDB index which is primarily based on time and cost of import and export processes. The improvements in the TAB parameter of EoDB Index have be en made possible largely due to several reform measures initiated and implemented by the CBIC, which inter alia include SWIFT, e -Sanchit, DPD, revised AEO programme, RFID e -seal programme etc. which combined to reduce the time and cost of clearance of good s in the various Customs ports. The next target of Government is to be in the top 50 of the EoDB ranking in this category and the efforts in this direction are being spearheaded by the CBIC by the introduction of the next generation reforms aptly named Tur ant Customs which is a comprehensive package of various elements that have been implemented in recent years. The next generation reforms in the Customs clearance process under the umbrella of Turant Customs are with the objectives of speedy clearance, transparency in decision making, and ease of doing business. Board rolled out numerous changes to the Customs clearance process, which combine together support Turant Customs. These initiatives include the self -registration of goods by importers, automated cle arances of bills of entry, digitisation of customs documents, paperless clearance, etc. The Turant Customs is primarily based on Faceless, Contactless and Paperless Customs processes. Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.2 Faceless Customs 4.2.1 Indian Customs has initiated Faceless Assessment on imports from June 2020 (Reference Circular No.28/2020 -Customs and Instruction No.09/2020 both dated 5th June 2020). The first phase began by linking Chennai and Bengaluru which was gradually expanded to other geographical locations till event ual all India coverage by 31.10.2020. Briefly put, Faceless Assessment uses a technology platform to separate the Customs assessment process from the physical location of a Customs officer at the port of arrival. This measure is with the intent of bolsteri ng efforts to ensure an objective, free, fair and just assessment. Key objectives of Faceless Assessment include: Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt (i) Anonymity in assessment for reduced physical interface between trade and Customs (ii) Speedier Customs clearances through efficient utilisation of manpower (iii) Greater uniformity of assessment across locations (iv) Promoting sector specific and functional specialisa tion in assessment.Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.2.2 To further smoothen implementation of Faceless Assessment and to have a robust system in place for meeting desired objectives as above, the Central Board of Indirect Taxes and Customs (CBIC) constituted the National Assessment Centres (NACs) in September 2020. These NACs have been mandated, amongst other responsibilities, to monitor assessments, to set up structures for liasoning with different Customs formations and Directorates under CBIC, to function as knowledge hub for the commodities assigned to that particular NAC etc., (Reference Circular No.40/2020 -Customs dated 4th September 2020). Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.2.3 Subsequent to all India coverage of imports by Faceless Assessment, CBIC took certain measures for timely assessment and faster clearance of goods such as -measures to ensure that there would be no delays on weekends and holidays, measures to minimize and rationalize raising of queries to importers, measures to streamline import cases which are to be sent for First Check examinations, measures for better facilitations b y warranting interactions between NACs and Risk Management Division of CBIC, guidelines for reassessing imports as well as general grievance redressal mechanisms and issues relating to enforcement of Rules of Origin (Reference Circular No.45/2020 -Customs d ated 12th October 2020). Custom s Manual , 2023 34 4.2.4 After comprehensive stakeholder consultations with members of the trade, CBIC issued fresh directions and clarifications on various aspects relating to Faceless Assessment such as re -assessments to be done in accordance with pri nciples of natural justice, requirement of members of the trade to ensure full and complete submission of required documents and accurate declarations, increasing the monetary limits for assessment and for sensitizing Customs officers in assessment of liq uid bulk cargo (Reference Circular No.55/2020 -Customs dated 17th December 2020). Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.2.5 In July 2021, CBIC has taken a call to increase facilitation to 90 percentage (%). This implies that more number of import documents would be cleared without intervention o f Customs officers. Linked to this decision, the existing Direct Port Delivery (DPD) scheme has also been revamped to shift to a regime of Customs document based DPD from existing client based DPD. CBIC has also prescribed time limits for assessments and h as taken a call to further re -organise composition of Faceless Assessment Groups (FAGs) under the NACs with the intent to foster faster clearances and better facilitation. (Reference Circular No.14/2021 -Customs dated 7 th July 2021). Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.2.6 Standard Examinatio n Order: In order to enhance uniformity in assessments across various customs ports across the country, CBIC has implemented Standard Examination Orders in the Customs system. The said implementation started for goods covered under Assessment Group 4 in all the Customs Stations. This functionality is expected to enhance the uniformity in examination, and lower the time taken in the process as well as reduce associated costs. Considering the on track implementation and to harmonize the examination orders across FAGs, the Board has implemented the Standard Examination Orders to the goods across all other Assessment Groups also. Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt [Refer Circulars No.14/2021 -Customs dated 07.07.2021, No.16/2022 -Customs dated 29.08.2022 , No.23/2022 -Customs dated 03.11.2022 and No. 02/ 2023 dated 11.01.2023 ]Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.3 Contactless Customs : In recent years, CBIC has initiated reforms such as online registration of goods, automated queuing and automated clearances of Bills of Entry, simplified online registration in ICEGATE, auto debit of bonds, setting up of Turant Suvidha Kendras (TSKs) et c. All these have enabled an environment which has done away with the requirement of members of the trade to physically interact with Customs in the goods clearances process and has fostered a `Contactless Customs` environment. 4.3.1 Online registration of goo ds: A facility has been provided for the importers or their authorised persons to register the goods online on the ICEGATE web portal after the goods have arrived (and not after payment of duty, as per previous practice). This self registration has further reduced the time of clearance besides freeing the Customs officers for handling other important items of work. [Refer Circular No.09/2019 -Customs dated 28th February 2019] 4.3.2 Automated queuing of Bills of Entry: Significant changes have been made in the I CES 1.5 for clearance of imported goods after finalisation of assessment and payment of duty under Section 47(1) of the Customs Act, 1962. The proper officer now has access to a fully automated queue of Bills of Entry ready for the grant of clearance in th e ICES 1.5 which obviates the present necessity of the importer/authorised person having to present the Bill of Entry number and date to this officer for seeking clearance. Based upon the Bills of Entry which are ready for clearance in this automated queue the proper officer would be able to directly and immediately grant clearance on the System. Besides greatly reducing the dwell time of the goods that are pending only for the grant of such clearance, this has reduced the interface of the trade with the de partment personnel to the advantage of both. The Bills of Entry which are fully facilitated by the Risk Management System will also be automatically routed to the proper officer for giving clearance after registration has been completed by the importer. Custom s Manual , 2023 35 [Refer Circular No.09/2019 -Customs dated 28th February 2019] Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.3.3 Automated clearances of Bills of Entry : A further trade facilitation initiative in the Customs clearance process is the Customs Compliance Verification (CCV) which operates after an importer registers the imported goods even while duty has not been paid or its payment is in process. Once the goods are registered, the proper officer carries out all necessary verifications as per Sections 17/18 and Section 47(1) of the Customs Act, 1962. On satisfaction that the goods are ready for clearance, but for the payment of duties, the proper officer confirms the completion of the CCV for the particular Bill of Entry in the System. Thereafter, on payment of duty by the importer, the Customs Automated Syst em electronically gives clearance to the Bill of Entry, as provided for in the 1st proviso to Section 47(1) of the Customs Act, 1962. This facility of automated clearance of Bills of Entry has been introduced on a pilot basis in Chennai Customs House and J awaharlal Nehru Customs House w.e.f. 06.02.2020. The said facility was introduced at an all India level w.e.f. 05.03.2020. [Refer Circular No.09/2019 -Customs dated 28th February 2019, Circular No.05/2020 - Customs dated 27th January 2020, Circular No.15/ 2020 -Customs dated 28th February 2020] 4.3.4 Registration of Authorised Dealer Code, Bank Accounts through ICEGATE : CBIC has now enabled functionality within ICEGATE login which allows the exporters to make an online request for registration/modification o f their AD Code / Bank Account(s) and also electronically submit the Passbook copy or Bank Authorisation letter through eSanchit. The exporters would also have access to a Dashboard to view the status of approval and acceptance at PFMS, for quick rectifica tion at their end. [Refer Circular No.32/2020 -Customs dated 6th July 2020] Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.3.5 Automated debit of bond after Assessment: CBIC has done away with the requirement for importers to physically visit Customs House for physical debit of Bonds after the Bill of Entry is returned (to the importer) for the payment of duty. ICES now automatic ally debits the Bond and reflect the same in the first copy of the Bill of Entry, provided the details of the Bond are provided during submission of the Bill of Entry. [Refe r Circular No.32/2020 -Customs dated 6th July 2020] Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.3.6 Simplified Registration of Importers/Exporters in ICEGATE: Simplified Registration module for importers / exporters based on verification provided in associated GSTIN has been provided without the requirement of digital signature. These functionalities are useful to the importers / exporters and would help them in their management of imports and exports. Some of these functionalities are Management of Bank Accounts, Ledger View, IGST Refund status, Query Reply etc. [Refer Circular No.32/2020 -Customs dated 6th July 2020] Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.3.7 Setting up of Turant Suvidha Kendra in All Customs Formations: Circular No.28/2020 - Customs, dated 05.06.2020 provided for setting up Turant Suvidha Kendras (TSK) for the purpose of implementation of 1st Phase of Faceless Assessment at Bengaluru and Chennai. Conside ring the benefits ushered in by providing single point interface, Board decided to extend TSKs to all the Customs formations for carrying out the functions as follows: (i) The document verification by Customs officers at Assessment and Customs Compliance Veri fication (CCV) stages would normally be based on the documents uploaded in the e -Sanchit, not requiring physical submission of documents. However, if in any exceptional situation the physical submission of documents is required by Custom s Manual , 2023 36 Customs, for defacement o r validation, such submission would be made only at the TSKs. (ii) Documents requiring verification during examination for validation with goods would continue to be done during examination, as at present. (iii) One or more TSKs may be set up for the convenience of the trade. Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt (iv) Suitable procedures are to be devised for handling & safe keeping of the documents produced at TSKs. Ideally these documents should also be kept in electronic form [Refer Circular No.32/2 020-Customs dated 6th July 2020] 4.4 Paperless Customs : CBIC has taken initiatives to enable digital submission and transmission of both Bills of Entry and Shipping Bills in 2020. Besides saving time, the cost of printing paper documents has also been substantially reduced. 4.4.1 PDF copies of Bills of Entry and ga tepass - Board has decided to enable electronic communication of PDF based Final eOoC (electronic Out of Charge) copy of BoE and eGatepass to the importers/Customs Brokers. This electronic communication would reduce interface between the Customs authorities and the importers/Customs Brokers and also do away with the requirement of taking bulky printouts from the Service Centre or maintenance of voluminous physical dockets in the Customs Houses. The Final eOoC copy of BoE and eGatepass copy is now emailed to the concerned Customs Broker and/or importer, if registered, once the Out of Charge is granted. The eGatepass copy will be used by the Gate Officer or the Custodian to allow physical exit of the imported goods from the Customs area. These new features have been implemented w.e.f 15.04.2020 . Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt [Refe r Circular No.19/2020 -Customs dated 13.04.2020 ]Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt 4.4.2 Electronic Communication of PDF Based Copies of Shipping Bill & e -Gatepass to Custom Brokers/Exporter: In its continuing endeavour to promote ‘Faceless, Contactless, Paperless Customs’ Board decided to rely upon digital copies of the Shipping Bill and do away with the requirement of taking bulky printouts from the Service Centre or maintenance of voluminous physical dockets in the Custom Houses. This reform will yield immense benefits in terms of saving the time and cost of compliance for the trade, thereby enhancing the ease of doing business, while providing enhanced security featu res for verification of authenticity and validity of the electronic document. Board has directed that w.e.f. 22.06.2020 only the digital copy of the Shipping Bill bearing the Final LEO would be electronically transmitted to the exporter and the present pra ctice of printing copies of the said document for the exporters and also for maintaining a docket in the Customs House would stand discontinued. [Refer Circular No.30/2020 -Customs dated 22.06.2020] Chapter 3 - Procedure for Clearance of Imported and Export - Para 4 - _5. Examination of goods_.txt Diagrammatic Representation of Pre -Turant Customs and Post-Turant Customs process flow for Imports is illustrated in Figure 3.1, on the next page. Custom s Manual , 2023 37 Figure 3.1: Process Flow for Imports - Pre and Post Turant CustomsChapter 1 - Overview of Customs Functions - Para 15 - _7. Customs preventive control_.txt 5.1 In regard to all imported goods unloaded in a Customs area, the Commissioner of Customs is required to appoint a custodian under whose custody the imported goods shall remain till these are cleared for home consumption, or are warehoused or transshipped as provided in the law. With the growth of containerized traffic the facility of Customs clearances in the interiors of the country has also been provided by opening various ICDs, which are actually dry ports and here too the goods remain with the appointed custodian till these are cleared by the Customs. In addition to custodians appointed by the Commissioner of Customs, the Customs Act, 1962 recognizes other custodians as provided under any other law. For instance, the Mumbai Port Trust is a legal custodian under the Major Ports Trust Act, 1963. The custodian is essentially required to take charge of the imported goods from the carr ier, arrange its proper storage and safety and allow clearance to the importers only after they fulfill all Customs formalities, pay requisite duties and other charges/fees and discharge various other obligations. No goods can be cleared from a Customs are a without the express permission of Customs. Moreover, since the Customs Act, 1962 obliges the custodians to ensure safe custody of the imported goods till delivery, in case these goods are pilfered while in custody, the custodian is required to pay duty o n such goods. 5.2 Various port trusts and other authorities in the public and private sectors handle the import and export cargo when kept in their custody at various ports, international airports/ ICDs. The cargo handling and custody at the international ai rports is generally entrusted to International Airport Authority of India (IAAI), but there is an increasing trend of the IAAI leasing such facility to private sector or even of direct entry of private sector in this area. Also, new ICDs are being opened a t various places in the interior of the country as a facilitation measure with the result that Customs clearances of both imported and export cargo from these places has expanded substantially in recent years. 5.3 Maximum import and export cargo is handled a t different sea ports and there is a trend towards containerized cargo movement; increasing part of import cargo landed at some ports like Nhava Sheva is also transshipped to interior ICDs for final clearance by importers at their door steps. Security arra ngements ensure there is no pilferage/ theft of the cargo and arrangements of loading and unloading of cargo at different berths in various docks, their movement to different places including container yards/ storage godowns etc., are arranged by the port authorities. 5.4 Customs authorities are given appropriate office place and requisite facilities in the dock area as well as in international cargo complexes/ICDs etc., to discharge their functions in relation to imports and exports such as supervision of lo ading/unloading of goods from vessels/crafts etc., supervision of stuffing or de -stuffing of containers, inspection and examination of goods which are imported/presented for exportation before Customs clearance formalities etc. For this purpose and in orde r to provide comprehensive guidelines for custodians / Cargo Service Providers (CCSP) for handling, receipt, storage and transportation of cargo in a Customs area, the Board has framed the Handling of Cargo in Customs Areas Regulations, 2009. Custom s Manual , 2023 16 6. Obligations of carriers: 6.1 To regulate and have effective control on imports and exports the Customs Act, 1962 enjoins certain liabilities on the carriers. Thus, they have to bring in the cargo imported into the country for unloading only at notified ports/airports/La nd Customs Stations; furnish detailed information to Customs about goods brought in for unloading at that particular port/international airport as also those which would be carried further to other ports/airports. Declaration of such cargo has to be made i n an Import General Manifest(IGM) prior to arrival of the vessel/aircraft at the Customs station. In the case of imports through Land Customs Stations the person in charge of the vehicle has to give similar import report within 12 hours of its arrival. Sin ce the cargo clearance formalities are linked generally with the availability of information about cargo being brought by a vessel for unloading at any port, provisions are also made for prior filing of an IGM if all details of relevant cargo for any port are available even before the vessel arrives. The final IGM can be filed after arrival of the vessel. 6.2 Unless, the IGM is furnished in the prescribed form, no unloading of cargo can be undertaken from any vessels/aircrafts/vehicles in normal circumstances . After the IGM is duly delivered the unloading takes place under the supervision of the Preventive Officers of Customs. The law prohibits unloading of any goods at a Customs station, which are not mentioned in the IGM/import report. Similarly, there are r estrictions on loading for export such that no vessel/aircraft can begin loading goods for export unless intimation is given to Customs and its permission for loading obtained – Outward what is also called “Entry of the vessel”. Loading of cargo on vessels , aircrafts etc. is checked and supervised by Preventive Customs Officers who ensure that cargo loaded has discharged the prescribed Customs formalities such as payment of duties or cess, where leviable, any other formalities enjoined by the law, and autho rization for exports is duly given by the proper officer as a part of Customs clearance formalities. 6.3 The person in charge of the vessel/aircraft is required to furnish details of all the goods loaded on a vessel/aircraft in a prescribed form, which is te rmed 'Export General Manifest” (EGM). The person in charge of a vehicle must furnish a similar report called “Export Report”. The EGM/Export Report is to be furnished before the vessel/aircraft/ vehicle departs and is essentially taken as the proof of ship ment/export.Chapter 22 - Duty Drawback - Para 6 - _7. Other aspects relating to Duty Drawback_.txt 6.1 Each Custom House is to have a special cell monitoring realization of export proceeds. EDI locations are also facilitated, via RBI -BRC module under ICES, to retrieve data on exports (made from 1.4.2014 onwards) under Drawback scheme whose remittance is outstanding beyond due date. Notices are to be issued for recovery of drawback paid in respect of export consignments where export proceeds remain unrealized within the prescribed period. Adjudication as well as further actions are to be tak en in a methodical and time bound manner by the field formations. Custom s Manual , 2023 217 6.2 For cases where any notices are returned undelivered as the recipient/address was non existent, the Commissioners should also report names of relevant exporters to the Regional Authoritie s of DGFT so that action could be initiated under FT (DR) Act as well and the IE Codes got cancelled for furnishing wrong address. Chapter 22 - Duty Drawback - Para 6 - _7. Other aspects relating to Duty Drawback_.txt [Refer Circular No.5/2009 -Cus., dated 2 -2-2009, Instructions F.No.609/119/2010 -DBK, dated 18-1-2011, F.No.603/01/2011 -DBK, dated 11 -10-2013,DG(Systems) letter No.IV(35)/46/2013 - Systems dated 25/28.8.2014 and Instruction F.NO. 609/59/2012DBK dated 27.11.20 15]Chapter 24 - Special Economic Zones - Para 13 - _14. Temporary removal of goods into the DTA_.txt 13.1 As per Rule 48 of the SEZ Rules, valuation of the goods and/or services cleared into Domestic Tariff Area shall be determined in accordance with provisions of Customs Act and rules made Thereunder as applicable to goods when imported into India. If goods p rocured from Domestic Tariff Area by a Unit are supplied back to the Domestic Tariff Area, as it is or without substantial processing, such goods shall be treated as re -imported goods and shall be subject to such procedure and conditions as applicable in t he case of normal re -import of goods from outside India.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt 4.1 For transshipment of containers from a port in India to a foreign port abroad, shipping agents have to file transshipment application along with relevant documents to Customs for grant of permission to transship the cargo, which is the transshipment permit. In such cases, execution of bond or bank guarantee is not required. After issuance of transshipment permit, goods are allowed to be loaded on to the ship under the Customs supervision. The Preventive Officer supervising the loading is to acknowledge loading of such cargo . The record is reconciled on the basis of endorsement of the Preventive Officer and copy of EGM showing details of such transshipment. Transshipment facility for imported goods in Less than Full Container Load (LCL) is allowed at identified Custom Houses. Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt 4.2 The procedure for international transshipment of LCL containers is as under:Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (i) The application for international transshipment of FCL cargo can be made by master of the vessel or his authorized agent, Non -Vessel Operating Common Carrier (NVOCC) or any person duly authorized by the foreign supplier.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (ii) No goods for international transshipment should be unloaded from the vessel until the permission for the same is given by the Assistant/Deputy Commissioner of Customs authorized in this behalf by the Comm issioner of Customs, on the basis of manifested details in IGM.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (iii) The ITP (international transshipment ) container details such as Container Number, broad description of goods etc. shall be mentioned in the IGM. In the electronic IGM, cargo movement, there are three codes which need to be filled correctly with port of destination. These are as follows:Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt ➢ ‘LC’ - Local Cargo: This refers to the port code where cargo is delivered. It is the same as the port of arrival. Custom s Manual , 2023 111 ➢ ‘TC’ - Transshipment Cargo: This refers to international cargo and the port of destination shall be the port code where transshipment cargo is destined to or delivered.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt ➢ ‘TL’- Transshipment to ICD: This is the local cargo where the cargo meant for transshipment to hinterland port i.e. ICD. The port of destination is the port code of the ICD.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt ➢ In electronic manifest message, there is a field to specify that whether the cargo is FCL or LCL or 'EMPTY'. This field is called 'Container Status'. The line and the sub - line numbers provide the inter -linkage between the cargo details and the container details.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (iv) The unloading of ITP containers at gateway port would be in presence of Customs Officers and the containers would be taken to approved place / premises under Customs escort. Custodian of such premises would provide a segregated secure space for I TP containers.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (v) Customs Officers would examine the seal of the ITP containers and if found tampered, such container should be immediately resealed with the Customs seal 77 in the presence of the custodian / shipping agent and same should be recorded. Suc h containers will be examined 100% by the Customs Officers and findings recorded thereof and put up to the Assistant/Deputy Commissioner of Customs in charge for further action.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (vi) LCL cargo meant for a foreign port outside India would be de -stuffed in the presence of Customs Officer and stored in a secured area as provided by custodian. LCL cargo may contain consignments meant for transshipment to any port outside India (foreign port) as well as consignments for home consumption or transshipment to ICDs. T his would necessitate segregation of the two types of cargo at the time of de -stuffing and moving them to respective storage areas under Customs escort. Till such time, sufficient precaution should be taken to avoid duplication / mixing up or manipulation of cargo meant for transshipment / home consumption. (vii) Whenever the LCL cargo are required to be exported to foreign destination, The restuffing of such LCL cargo meant for the foreign port along with the export cargo and its sealing would be done under the supervision of a Customs officer. Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (viii) The details of L CL cargo would be entered in Export General Manifest (EGM).Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (ix) Custodian would maintain the record of ITP LCL cargo, both loaded and unloaded, and submit a monthly summary to Customs. He shall execute a general bond for an amount equal to the approximate val ue of goods expected to be imported in 30 days for the purpose of international transshipment. In such bond, custodian should undertake to export transshipment cargo within 30 days or within extended period as Commissioner may allow and follow all the rele vant Acts, Rules and Regulations in force. Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (x) Custodian would be responsible for safe handling of the LCL cargo and ensure that there is no intermixing of ITP LCL cargo with other cargo lying with the custodian.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (xi) International transshipment of cargo need s to be effected within 30 days of Entry Inward of the importing ship. The provisions of Section 48 relating to the procedure in case of goods not transshipped within 30 days after unloading shall apply to the goods meant for transshipment as these are cov ered under the scope of "imported goods".Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (xii) The permission for transshipment would not be given to cargo having arms, ammunition, explosives and other cargo considered as constituting a threat to the security/safety and integrity of the country and other goods attracting prohibition under Section 11 of the Customs Act, 1962. However, goods 'restricted' as per the FTP may be permitted for transshipment to destination abroad. Further, transshipment shall not be allowed to any port destination, in respect of which any order or prohibition is in force for the time being. Custom s Manual , 2023 112 Commissioners may also prescribe any additional safeguard for securing safe transshipment. Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt 4.3 In order to introduce international transshipment of LCL containers, the Custom Houses need to identify suitable premises within the approved place for the purpose of safe custody of imported goods and other authorized operations. Commissioners should adopt consultative approach with the stakeholders / o perators to identify particular premises for such international transshipment taking into account the following factors: (a) Location of the premises.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (b) Availability of adequate infrastructure - modern handling equipment for loading, unloading of containers from rail flats, chassis, their stacking, movement, cargo handling, stuffing/de - stuffing, refrigerated storage facility for perishable cargo etc. (c) Availability of sufficient secured area for segregation / consolidation of cargo and for its safe handling.Chapter 10 - Transhipment of Cargo - Para 4 - _5. Transshipment from gateway port to SEZ_.txt (d) The premises need to be connected with Custom House on EDI to handle the transshipment in ICES. (e) Experience of custodian in handling import expor t matters and working knowledge of Customs Act, rules and regulations. (f) Logistics arrangements including constraints, if any, in movement of containers between approved place / premises and port. [Refer Circular No.14/2007 -Cus, dated 16 -3-2007]Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 2 - _3. Prohibitions_restrictions under Foreign Trade Policy_ other Allied Acts_.txt 2.1 Some of the relevant legal provisions that come into play when there is violation of the Customs Act, 1962 or any Allied Acts are as follows:Chapter 8 - Import _ Export Restrictions and Prohibitions - Para 2 - _3. Prohibitions_restrictions under Foreign Trade Policy_ other Allied Acts_.txt (a) “Prohibited Goods” are defined in Section 2(33) of the Customs Act, 1962 as meaning “any goods the import or export of which is subject to any prohibition under the Customs Act or any other law for the time being in force”. Thus, a prohibition under any other law can be enforced under the Customs Act, 1962. For instance, under Sections 3 and 5 of the Foreign Trade (Development and Regulation) Act, 1992, the Central G overnment can make provisions for prohibiting, restricting or otherwise regulating the import of export of the goods, which finds reflected in the Foreign Trade Policy, laid down by the DGFT, Department of Commerce. Some of the goods are absolutely prohibi ted for import and export whereas some goods can be imported or exported against a licence and/or subject to certain restrictions. One example is provided by Notification No.44(RE -2000)19972002, dated 24.11.2000 in terms of which all packaged products whic h are subject to provisions of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977, when produced/packed/sold in domestic market, shall be subject to compliance of all the provisions of the said Rules, when imported into India. Thus, a ll such packaged commodities imported into India shall carry the name and address of the importer, net quantity in terms of standard unit of weights measures, month and year of packing and maximum retail sale price including other taxes, local or otherwise . In case any of the conditions is not fulfilled, the import of packaged products shall be held as prohibited, rendering such goods liable to confiscation. Another example is that certain products are required to comply with the mandatory Indian Quality St andards (IQS) and for this purpose exporters of these products to India are required to register themselves with Bureau of Indian Standards (BIS). Non - fulfilment of the above requirement shall render such goods prohibited for import. Action on such goods a nd persons involved can be taken under the Customs Act, 1962. (b) Under Section 11 of the Customs Act, 1962 the Central Government has the power to issue notification under which export or import of any goods can be declared as prohibited. The prohibition ca n either be absolute or conditional. The specified purposes for which a notification under Section 11 can be issued are maintenance of the security of India, prevention and shortage of goods in the country, conservation of foreign exchange, safeguarding ba lance of payments etc. (c) Section 111(d) and Section 113(d) of the Customs Act, 1962 provide that any goods which are imported or attempted to be imported and exported or attempted to be exported, contrary to any prohibition imposed by or under the said Act or any other law for the time being in force shall be liable to confiscation. (d) Section 112 of the Customs Act, 1962 provides for penalty for improper importation and Section 114 of the said Act provides for penalty for attempt to export goods improperly. In respect of prohibited goods, the adjudicating Officer may impose penalty upto five times the value of the goods. It is, therefore, absolutely necessary for the trade to know what the Custom s Manual , 2023 78 prohibitions or restrictions in force are before they contemplate to import or export any goods.Chapter 7 - Provisional Assessment - Para 3 - _3. Finalization of provisional assessment_.txt 2.1 For making provisional assessment the proper officer is required to estimate the duty to be levied i.e. the provisional duty. Wherever, duty is to be assessed provisionally, in terms of section 18, the importer or exporter shall: (a) for the purposes of under taking to pay on demand the deficiency, if any, between the duty as may be finally assessed or re -assessed and the duty provisionally assessed, execute a bond, in the prescribed form and; (b) furnish such security for the payment of duty deficiency as prescri bed. Chapter 7 - Provisional Assessment - Para 3 - _3. Finalization of provisional assessment_.txt 2.2 The security to be obtained shall be in the form of bank guarantee or a cash deposit, as convenient to the importer. 2.3 CBIC has issued comprehensive guidelines for provisional assessment vide Circular No. 38/2016 - Customs dated 22.08.2016. This circu lar has been revised after the implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (referred to as the CAROTAR, 2020) issued vide Notification No. 81/2020 -Customs (N.T.) dated 21st August, 2020. The latest s tanding CBIC Circular prescribing guidelines for provisional assessment are provided in Circular 19/2021Customs dated 16.08.2021.Chapter 1 - Overview of Customs Functions - Para 9 - _1. Sea Cargo Manifest and Transhipment Regulations _SCMTR__.txt With the submission of supporting documents online, the manifest department of Customs Houses will not receive hard copies of dockets. Officers shall rely on the electronic records maintained on ICES.Chapter 1 - Overview of Customs Functions - Para 9 - _1. Sea Cargo Manifest and Transhipment Regulations _SCMTR__.txt Request for re -testing of sample made within a specified time by the importer or agent may be granted by the Additional Commissioner or Joint Commissioner of Customs as a trade facilitation measure. For uniformity in procedure at the various field formatio ns, Board has issued detailed guidelines for retesting of samples. [Refer Circular No. 30/2017 -Customs dated 18.07.2017 ] 3.3 Other InitiativesChapter 9 - Warehousing - Para 7 - _7. Warehousing Bond_.txt 6.1 Section 58B of the Customs Act, 1962 provides that (1) Where a licensee contravenes any of the provisions of this Act or the rules or regulations made thereunder or breaches any of the conditions of the licence, the Principal Commissioner of Customs or Commissioner of Customs may cancel the licence granted under section 57 or section 58 or section 58A: Provided that before any licence is cancelled, the licensee shall be given a reasonable opportunity of being heard. (2) The Principal Commissioner of Customs or Commissioner of Customs may, without prejudice to any other action that may be taken against the licensee and the goods under this Act or any other law for the time being in force, suspend operation of the warehouse during the pendency of an enquiry under sub -section (1). (3) Where the operation of a warehouse is suspended under sub -section (2), no goods shall be deposited in such warehouse during the period of suspension: Provided that the provisions of this Chapter shall continue to apply to the goods already deposited in th e warehouse. Custom s Manual , 2023 95 (4) Where the licence issued under section 57 or section 58 or section 58A is cancelled, the goods warehoused shall, within seven days from the date on which order of such cancellation is served on the licensee or within such extended period as the proper officer may allow, be removed from such warehouse to another warehouse or be cleared for home consumption or export: Provided that the provisions of this Chapter shall continue to apply to the goods already deposited in the warehouse till they are removed to another warehouse or cleared for home consumption or for export, during such period.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 17.1 Where AEO status had been suspended on account of detection of any non -compliance with the conditions or criteria for the Certificate of AEO Status, and if the AEO holder takes the necessary remedial measures to the satisfaction of the AEO Programme Manager within 60 days of suspension, the AEO Programme Manager may restore the AEO status from a date to be notified by him.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 17.2 Where AEO status had been suspended on account of suspens ion of the basic license as a Custodian or Custom Broker or Warehouse Operator or as the case may be, and subsequently such suspension of the basic license is revoked by the competent authority, the AEO Programme Manager may consider restoration of AEO sta tus, and if deemed appropriate may restore the AEO status from a date to be notified by him.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 17.3 Where AEO status had been suspended on account of issue of a show cause notice, and if the ratio of disputed duty demanded or drawback demanded or sought to be denied in SCNs issued under the Customs Act, 1962 during the last three years to the total duty paid and drawback claimed during the said period is not more than ten percent, the AEO Programme Manager may consider restoration of AEO status, and if deemed a ppropriate may restore the AEO status from a date to be notified by him. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 17.4 In case an AEO status has been downgraded, it shall be open to the entity to apply again for higher status as and when the eligibility conditions and criterion are met by it. AEO P rogramme Manager will consider such applications by following the procedure adopted while granting the fresh AEO status. Custom s Manual , 2023 373 18. Revocation of AEO Status: 18.1 In following circumstances, the Certificate of AEO Status will be revoked:Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt Custom s Manual , 2023 373 18. Revocation of AEO Status: 18.1 In following circumstances, the Certificate of AEO Status will be revoked: (i) Where the Certificate of AEO Status is already suspended and the AEO holder fails to take the remedial measure within 60 days to have the suspension withdrawn; orChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt (ii) Where there is a reasonable belief that an act has been perpetrated that is liable to lead to prosecution and /or is linked to an arrest of person under Customs Act, 1962 as mentioned in Para 3.2.2 of the said circular as amended; orChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt (iii) A show cause notice has been issued to them involving fraud, forgery, outright smuggling, clandestine removal of excisable goods or cases where Service Tax has been collected from customers but not deposited to the Government as mentioned in Para 3.2.1 of the said circular as amended; orChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt (iv) Where the AEO status holder requests the authorization be revoked. 18.2 Prior to any decision to revoke authorization, the applicant will be notified. Revocation is applied from the day following the authorization holder be ing notified. 18.3 In case the AEO status is revoked, the AEO -T1 and AEO -T2 status holder will not be entitled to reapply for the AEO certificate for a period of one year from the date of revocation.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 18.3 In case the AEO status is revoked, the AEO -T1 and AEO -T2 status holder will not be entitled to reapply for the AEO certificate for a period of one year from the date of revocation. 18.4 In case the AEO status is revoked, the AEO -T3 and AEO -LO status holder will not be entitled to reapply for the AEO certificate for a period of three years from the date of revocation. 19. Mutual RecognitionChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 19.1 As part of Indian Customs’ efforts to enhance global supply chain security and facilitate the movement of legitimate goods, Indian Customs endeavours to sign Mutual Recognition Arrangements or Agreements (MRA) with its major trading partners.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 19.2 Through MRA s, Indian Customs and its partner Customs administrations mutually recognize the security requirements, validation process and accredited entities of each other’s supply chain security programmes.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 19.3 Under an MRA, the participating Customs administration re cognizes certified companies (commonly known as Authorised Economic Operators, in short, AEOs) under each other’s supply chain security programme as s ecure entities. Goods imported from such companies can thus enjoy a higher level of facilitation at clearance domestically and overseas.Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 20. I ’Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 20.1 Indian Customs has signed four Mutual Recognition Agreements with the Customs administrations of South Korea, Hong Kong , Taiwan and USA. Joint Action Plan (JAP)/Joint Work Plan (JWP) has already been signed with USA, Uganda, UAE, Australia, South Africa and East African Community (EAC) . The Joint Action Plan is a broad framework of timeline and actions that needs to be comple ted in a phased manner to conclude an MRA. Further, ‘letter of intent’ for signing of MRA has been relayed to India’s major trade partner countries and initial disc ussions with them are ongoing. Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 21. Modification in BenefitsChapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 21.1 Consequent to the mid -term review of Foreign Trade Policy (FTP) wherein certain additional benefits have been assigned to AEO Certified entities, some modification s were done in the existing CBEC’s Circular No.33/2016 -Cus. dated 22.07.2016.2. Additionally, in order to maximize Custom s Manual , 2023 374 the reach of this programme, it was decided by the competent authority to decentralise the processing of AEO applications so as to meet the ob jective of trade facilitation and ease of doing business . [Refer Circular No. 3/2018 -customs dated 17/01/2018] Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 22. Extension of Deferred payment of Customs duty benefits to `Authorised Public U k ’Chapter 34 - Authorized Economic Operator _AEO_ Programme - Para 11 - _23. Special measures to facilitate MSME for AEO T1 _ T2 accreditation_.txt 22.1 Notification No.78/2020 -Customs (N.T.) dated19.08.2020 permitt ed ‘Authorised Public Undertakings’ (APU) to avail the facility of deferred payment of Customs import duty under proviso to sub -section (1) of section 47 of the Customs Act, 1962. This facility was made available to eligible APUs w.e.f. date of publication of Notification No.78/2020 -Customs(N.T.) dated 19.08.2020. [Refer Circular No. 37/2020 -Customs dated 19/08/2020]Chapter 25 - Export Oriented Units - Para 19 - _21. Reimbursement of Central Sales Tax _CST_ _ Drawback_.txt 20.1 Gems and Jewellery units may sell jewellery upto 10% of FOB value of exports of the preceding year in DTA, subject to fulfilment of positive NFE. In respect of sale of plain jewellery, studded jewellery, EOU shall pay duty and taxes as applicable to sale from nominated agencies.Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 2 - _2. Legal provisions_.txt 1.1 Imported goods are allowed to be cleared for home consumption by the Customs, if there are no restrictions or prohibitions, assessment formalities have been completed, and duty leviable has been paid. However, it is often the case that the importer files t he Bill of Entry but does not clear the goods due to various reasons such as financial problems, lack of d emand for the goods, etc. Such goods are called ‘uncleared goods’. In some cases, the importer does not even come forward to file the Bill of Entry fo r clearance of goods. Such goods are known as ‘unclaimed goods’. Chapter 20 - Disposal of Unclaimed_Uncleared Cargo - Para 2 - _2. Legal provisions_.txt 1.2 In terms of the provisions of the Customs Act, 1962, the duty is leviable on imported goods, regardless of whether they are cleared by the importers or not. Similarly, dues of other agencie s, such as, carriers and custodians for carriage and storage of goods respectively, may also arise. Where the importers do not come forward to make payment of such dues, the Customs duty and other dues can be recovered by selling the unclaimed/uncleared go ods.Chapter 30 - Offences and Penal Provisions - Para 6 - _6. Penalties in respect of improper exportation of goods _.txt 5.1 In terms of Section 112 of the Customs Act, 1962 any person, who, in relation to any goods, does or omits to do any act which act or omission would renders such goods liable to confiscation under Section 111 or abets the doing or omission of such an act, or, acquires possession of or is in any way concerned in carrying, removing, depositing, har bouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111, shall be liable to penalties as follows: - (i) In the case of goods in resp ect of which any prohibition is in force under the Customs Act, 1962 or any other law for the time being in force, to a penalty not exceeding the value of the goods or Rs.5,000/ -, whichever is the greater; Custom s Manual , 2023 309 (ii) In the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty not exceeding ten percent (10%) of the duty sought to be evaded or Rs.5,000/ -, whichever is higher; provided that where such duty as determi ned under sub - section (8) of section 28 and the interest payable thereon under section 28AA is paid within 30 days from the date of communication of the order, the amount of penalty liable to be paid by such person under this section shall be 25% of the p enalty so determined. Chapter 30 - Offences and Penal Provisions - Para 6 - _6. Penalties in respect of improper exportation of goods _.txt (iii) In the case of goods in respect of which the value declared is higher than the value thereof, to a penalty not exceeding the difference between the declared value and the value thereof or Rs.5, 000/ -, whichever is the greater;Chapter 30 - Offences and Penal Provisions - Para 6 - _6. Penalties in respect of improper exportation of goods _.txt (iv) In the case of goods falling both under (i) and (iii) above, i.e. goods in respect of which any prohibition is in force and the value stated / declared is higher than the value thereof, to a penalty not exceeding the value of the goods or the difference bet ween the declared value and the value thereof or Rs.5,000/ -, whichever is the highest; andChapter 30 - Offences and Penal Provisions - Para 6 - _6. Penalties in respect of improper exportation of goods _.txt (v) In the case of goods falling both under clauses (ii) and (iii) above, to a penalty not exceeding the duty sought to be evaded on such goods or the difference betw een the declared value and the value thereof or Rs.5,000/ -, whichever is the highest.Chapter 6 - Customs Valuation - Para 3 - _3. Valuation of imported_export goods in general_.txt 2.1 Board is empowered to fix values, under Section 14(2) of the Customs Act, 1962 for any item, which are called “Tariff Values”. If tariff values are fixed for any goods, ad valorem duties thereon are to be calculated with reference to such tariff values. The tariff values may be fixed for any class of imported or export goods having regard to the t rend of value of such or like goods and the same have to be notified in the official gazette. Tariff values have presently been fixed in respect of import of Crude Palm Oil, RBD Palm Oil, Other Palm Oils, Crude Palmolein, RBD Palmolein, Other Palmoleins, C rude Soyabean Oil, Brass Scrap (all grades), Poppy Seeds, Areca Nuts, Gold and Silver. [Refer Notification No.36/2001 -Cus. (NT), dated 3 .8.2001]Chapter 17 - Import and Export through Post - Para 2 - _2. Legal Provisions_.txt 1.1 The facility for import and export of goods by Post Parcels is provided by the Postal Department at is Foreign Post Offices and all the post offices. Customs facilities for examination, assessment, clearances are available at these post Offices. However, p arcels for export will be opened and examined if required by the Customs at the jurisdictional Postal Department of the Zone as per Notification No. 31/2017 -Customs (N.T.) dated 31.03.2017.Chapter 9 - Warehousing - Para 2 - _2. Legal provisions_.txt 1.1 There are instances when the importer does not want clearance of the imported goods immediately due to factors such as market price, saleability, requirement in the factory of production, paucity of funds etc. The importer would prefer to warehouse such go ods till they are required. Some imported goods are also warehoused for supplies to EOU/EHTP/STP/SEZ units. Goods imported for sale in Duty Free Shops at International Airports are also warehoused before being sold to international travelers. Thus, the Cus toms Act, 1962 contains specific provisions that facilitate the warehousing of imported goods. The imported goods after landing may be allowed to be removed to a warehouse without payment of duty and duty is paid at the time of clearance from the warehouse . Provisions lay down the time period up to which the goods may remain in a warehouse, without incurring any interest liability and thereafter, with interest liability.Chapter 25 - Export Oriented Units - Para 25 - _29. Repair_ reconditioning and re -engineering_.txt 28.1 Inter-unit transfer of manufactured and capital goods from one EOU unit to another EOU/SEZ unit is permitted in terms of Para 6.13 of the FTP. Sale of unutilized goods is also allowed from one EOU to another EOU/SEZ unit in terms of Para 6.15 of FTP. Interunit transfer of the raw material is not allowed in normal course. However, where a unit proves that it is not able to utilize the raw material, same can also be allowed to be transferred. 28.2 Inter-unit transfer is allowed without payment of duty. Goods supplied by one unit to another unit are treated as imported goods for the receiving unit in terms of Para 6.13(c) of the FTP. Further the value of goods obtained from another EOU is to be included in the import value for fulfilment of NFE in terms of Para 6.10of the HBP. Further, such supplies are also counted towards FE earning provided these are permissible in terms of Pa ra 6.15 of the HBP. However the applicable GST shall be payable. 28.3 In respect of a group of EOUs / EHTPs / STPs / BTP Units which source inputs centrally in order to obtain bulk discount and / or reduce cost of transportation and other logistics cost and / or to maintain effective supply chain, inter unit transfer of goods and services may be permitted on a case -to-case basis by the Unit Approval Committee. In case inputs so sourced are imported and then transferred to another unit, then value of the goods s o transferred shall be taken as inflow for the unit transferring these goods and as outflow for the unit receiving these goods, for the purpose of calculation of NFE. 28.4 Capital goods and goods manufactured, produced, processed, or packaged in an EOU can be taken to another EOU/ SEZ unit without payment of duty under the cover of the usual commercial documents, such as, invoice & delivery challan for manufacture and export there from or for use within the unit after giving intimation to the proper officer. Bo th the units have to keep account of such removal and receipt Upon receipt of goods, copies of documents shall be provided to the jurisdictional office of the sending and receiving unit by way of intimation. However the applicable GST shall be payable.Chapter 30 - Offences and Penal Provisions - Para 5 - _5. Penalties in respect of improper importation of goods_.txt 4.1 In addition to confiscation of goods, the conveyances, i.e., any vessel or any aircraft which is or has been within Indian customs waters / in India or any vehicle, which is or has been in a customs area, while constructed, adapted, altered or fitted in an y manner for the purpose of concealing goods shall be liable to confiscation; also any conveyance or animal used, as a means of transport/ or in the carriage, in the smuggling of any goods shall be liable to confiscation; also any conveyance from which an y warehouse goods cleared for exportation, or any other goods cleared for exportation under a claim for drawback , are unloaded, without the permission of the proper officer are liable to confiscation as per Section 115 of the Customs Act, 1962. Chapter 30 - Offences and Penal Provisions - Para 5 - _5. Penalties in respect of improper importation of goods_.txt 4.2 As per S ection 118 of the Customs Act, 1962, in case where any goods imported in a package are liable to confiscation, the package and any other goods imported in that package shall also be liable to confiscation. Also in case where any goods are brought in a pack age within the limits of customs area for the purpose of exportation and are liable to confiscation, the package and any other goods contained therein shall also be liable to confiscation.Chapter 30 - Offences and Penal Provisions - Para 5 - _5. Penalties in respect of improper importation of goods_.txt 4.3 The goods used for concealing smuggled goods are liable to confisc ation as per Section 119 of the Customs Act, 1962. [in this section “goods” do not include a conveyance used as a means of transport.] 4.4 Where any smuggled goods are sold by a person having knowledge or reason to believe that the goods are smuggled goods, the sale proceeds thereof shall be liable to confiscation as per Section 121 of the Customs Act, 1962.Chapter 31 - Appeal_ Review and Settlement of Cases - Para 6 - _10. Monetary limits for filing appeals to CESTAT_ High Courts and Supreme Court_.txt 8.1 Under Section 130E of the Customs Act, 1962 an appeal lies to the Supreme Court from: (a) Any judgment of the High Court delivered (i) in an appeal made under Section 130; or (ii) a reference made under section 130 by the Appellate Tri bunal before 1 -7-2003; (iii) on a reference made under section 130A, provided the High Court certifies, on its own motion or on an oral application made by the party aggrieved, to be a fit case for appeal to Supreme Court; or Custom s Manual , 2023 335 (b) any order passed [before the esta blishment of the National Tax Tribunal] by the Appellate Authority relating, among other things, to the determination of any question having a relation to the rate of duty of Customs or to the value of goods for purposes of assessment. 8.2 The time limit for filing civil appeal before the Supreme Court is 60 days from the date of receipt of order. 8.3 Normally no application is made by the aggrieved party before the High Court, to certify that case is fit for filing of appeal before the Supreme Court. Therefore in such cases, the aggrieved party can agitate the order / judgment of the High Court before the Supreme Court by way of filing a Special Leave Petition under Article 136 of the Constitution of India. The limitation for filing of SLP is 90 days from the date of the High Court's order. The time taken by the Court from the date of filing of applicat ion for certified copy of the order till the copy is ready for delivery is excluded from the computation of the period of limitation. 8.4 The proposal for filing of SLP and Civil Appeal are examined and processed in the Board, on receipt of proposals from fi eld formations duly approved by the Chief Commissioner. [Refer Circular No. 935/25/2010 -CX, dated 21 -9-2010] 9. Disputes between Central Government Department and PSU/ other Government Departments: 9.1 In cases where disputes arise between two Central Gover nment Departments or a Government Department and Public Sector Undertaking, there is no requirement of obtaining approval of the Committee on Disputes for pursuing litigations. Field formations may pursue their appeals in the respective Tribunals / Courts . [Refer Instruction F.No.390/R/262/09 -JC, dated 24 -3-2011Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt 5.1 Under FTP 2015 -20, -Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (a) Zero duty EPCG scheme allows import of capital goods (except those specified in negative list in Appendix 5F of Handbook of Procedure). The Export Obligation is equivalent to 6 times of the duties/taxes and cess saved on the capital goods imported with EO period of 6 years (extendable by 2 years) from the date of issue of Authorization. A more favourable dispensation for EO is provided for export of specified green technology products as well as units located in North Eastern States, Sikkim and Jammu and Ka shmir. The EO for spares for imported/domestically sourced capital goods is same as that for capital goods. Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (b) The import of capital goods has to be made within 18 months from the date of issue of the Authorisation.Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (c) EO is to be fulfilled in two blocks i.e. 4 years and 2 years wherein 50% EO is to be fulfilled in the respective blocks. The RA can grant extension of block -wise period or overall period Custom s Manual , 2023 225 of fulfilment subject to specified conditions. In the case of manufacturer/merchant/service exporters, t he EO is required to be fulfilled by exporting goods manufactured or capable of being manufactured or services rendered by the use of capital goods imported under the scheme. The EO is to be over and above the average level of exports achieved in the prece ding three licensing years for the same and similar products. Certain sectors as specified in Para 5.13 of the Handbook of Procedure 2015 -20are not required to maintain average level of exports. Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (d) The Authorizations are issued to manufacturer exporters and merchant exporters with or without supporting manufacturer, and service providers and also available to Common Service Provider (CSP). The authorizations specify the value/quantity of the export product to be exported against it.Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (e) The Authorizati on holder is required to file bond with 100% Bank Guarantee with the Customs prior to commencement of import of capital goods. Certain categories of exporters get benefit of exemptions from Bank Guarantee in terms of the Circular No. 58/2004 -Cus dated 21 -10-2004 as amended last by Circular No. 15/2014 -Customs dated 18.12.2014. The CG imported are subject to actual user condition and the goods imported cannot be transferred or sold, etc. till the fulfilment of EO. Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (f) Third party exports are permitted with respect to exported goods manufactured by the authorisation holder and conditions have been specified to ensure this aspect. (Refer para 5.04 of FTP 2015 -20 read with 5.10 of HBP 2015 -20).Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (g) Installation Certificates (ICs) for capital goods are permitted to be obtained from jurisdictional Customs Authority or independent Chartered Engineer at the latter case , the authorization holder would send copy of IC to the jurisdictional Customs office to the authorisation holder’s option. Capital goods may be installed at supporting manufacturer’s premises if prior to such installation the latter’s details are endorsed on the authorisation by RA, who would intimate the change to jurisdictional Customs office and the Customs location where authorisation is r egistered in terms of para 5.02 of FTP 2015 -20. Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (h) The EPCG Authorization holder is required to indicate the EPCG Authorization No./date on the shipping bill/invoice (in case of deemed exports). After fulfilment of specified EO, relevant documents are to be submitted to RA for obtaining EODC. This is taken into account by Customs authority at port of registration for purposes of redemption of bond/Bank Guarantee, subject to prescribed checks including intelligence based checks.Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt (i) The export obligation i s lower by 25% when capital goods are sourced indigenously. This is implemented by RA. (j) The EPCG authorisation for annual requirement, the provisions for technological upgradation and for transfer of EPCG capital goods to group companies in certain cases/sectors are discontinued in FTP 2015 -20. [Refer Notification No.16/2015 - Customs, dated 1 -4-2015]Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt [Refer Notification No.16/2015 - Customs, dated 1 -4-2015] 5.2 After introduction of GST, imports are liable to levy of IGST and Compensation Cess. W.e.f. 13.10.2017, imports under EPCG by all sectors are exempted from IGST and Compensation Cess. This exemption is optional for the EPCG holder. Such exemption is available only for physical exports.Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt [Notification No.16/2015 -Cus dated 1 -4-2015 as amended by Notification No. 79/2017Cus. Dated 13.10.2017 & DGFT Notification No. 33/2015 -20 dated 13.10.2017 ]Chapter 23 - Export Promotion Schemes - Para 6 - _6. Post Export EPCG Duty Credit Scrip Scheme_.txt 5.3 Domestic supplies to holder of EPCG are treated as deemed export under Section 147 of CGST Act, 2017. Supplier or recipient of such supplies is eligible for refund of GST paid on such supply. Custom s Manual , 2023 226 [Notification No. 47/2017 -Central Tax dated 18 -10-2017 & Notification No. 48/2017Central Tax dated 18 -10-2017]Chapter 3 - Procedure for Clearance of Imported and Export - Para 14 - _17. Expor t procedure - Shipping Bill_.txt 15.1 A Local Risk Management (LRM) Committee headed by Commissioner of Customs has been constituted in each Custom House / Air Cargo Complex / ICD, where RMS is operationalised. The LRM Committee comprises the Additional / Joint Commissioner in charge of Special Investigation and Intelligence Branch (SIIB), who is designated as the Local Risk Manager and includes the Additional / Joint Commissioner in charge of Audit and a nominee, not below the rank of a Deputy Director from the regional / zonal unit of the DRI, and a nominee, not below the rank of Deputy Director from the Directorate of Valuation, if any. The LRM Committee meets once every month and some of its functions are as follows: (i) Review trends in imports of major commodities and valuation with a view to identifying risk indicators, (ii) Decide the interventions at the local level, both for assessment and examination of goods prior to clearance and for PCA. (iii) Review results of interventions already in place and decide on t heir continuation/ modification or discontinuance etc. (iv) Review performance of the RMS and evaluate the results of the action taken on the basis of the RMS output. (v) Send periodic reports to the NCTC with the approval of the Pr. Commissioner/Commissioner of Customs. [ Refer Circular No.43/2005 -Cus., dated 24 -11-2005] Chapter 3 - Procedure for Clearance of Imported and Export - Para 14 - _17. Expor t procedure - Shipping Bill_.txt Custom s Manual , 2023 45 16. Authorized Economic Operator scheme: 16.1 The earlier Accredited Clients Programme (ACP)/Authorized Economic Operator (AEO) schem e granted assured facilitation to importers who have demonstrated capacity and willingness to comply with the laws administered by the Customs. The earlier existing ACP and AEO programmes were merged into the new AEO programme vide Circular No. 33/2016 -Customs dated 22 -7-2016. For the economic operators other than importers and the exporters, the new programme offers only one tier of certification (i.e. AEO -LO) whereas for the importers and the exporters, there are three tiers of certification (i.e. AEOT1, AEO -T2 and AEO -T3). 16.2 Considering the likely volume of cargo imported by the Authorized Economic Operator, Custom Houses are advised to create separately earmarked facility/counters for providing Customs clearance service to them. Commissioners of Customs are also required to work with the Custodians for earmarking separate storage space, handling facility and expeditious clearance procedures for these clients. 16.3 The RMD maintains the list of AEOs centrally in the RMS and also monitors their levels of compl iance, in co -ordination with the DRI/Commissioners of Customs. Where compliance levels fall, the importer is at first informed for self -improvement and in case of persistent non -compliance, the importer may be deregistered under the AEO. 16.4 The new combined three tier AEO programme enhance the scope of these programmes so as to provide further benefits to the entities who have demonstrated strong internal control system and willingness to comply with the laws administered by the Central Board of Indirect Taxes and Customs. Benefits besides lowered risk ratings on RMS includes simplified Customs procedure, declarations, etc. besides faster Customs clearance of consignments of/for AEO status holders The features and details of the revised progra mme are available in CBIC Circular No. 33/2016 - Customs dated 22.07.2016. [Refer Circulars No.33/2016 -Customs dated 22.07.2016, No.03/2018 -Customs dated 17.01.2018 and No.26/2018 -Customs dated 10.08.2018. For more details, please refer Chapter 34.]Chapter 4 - Classification of Goods - Para 1 - _1. Introduction_.txt Classification of GoodsChapter 8 - Import _ Export Restrictions and Prohibitions - Para 4 - _6. The Livestock Importation Act_ 1898_.txt 5.1 DGFT N otification No.44 (RE -2000)/1997 -2002 dated 24 -11-2000 provides for labeling of the goods imported into India which are covered by the provisions of Standards of Weights & Measures (Packaged Commodities) Rules, 1977. This Notification mandates that complia nce of labeling conditions have to be ensured before the import consignment of such commodities are cleared by Customs for home consumption. 5.2 In order to redress the issue and to remove the difficulties faced by importers on account of space constraints a t CFSs/ Port / ICDs and the nature of goods, etc., the Board has allowed the labeling on imported goods in Bonded warehouses subject to certain procedural conditions. It is clarified that the importers should first ascertain that for such marking / labelin g facility, space, is available in warehouse prior to exercising this option. In such cases, importers may file Warehousing Bill of Entry and the Assessing Group will give suitable directions to Dock staff to allow bonding of the goods without labeling and with endorsement on the Warehousing Bill of Entry that verification of Custom s Manual , 2023 81 compliance of DGFT Notification No.44 (RE -2000)/1997 -2002 is to be done prior to de -bonding by Bond Superintendent. The goods will then be labeled in the bonded premises and compliance of said DGFT Notification will be ensured at the time of ex -bonding of the goods, by the Bond Officer, by examining the goods again and endorsing the Examination Report on the Ex -bond Bill of Entry. 100% examination at the time of Ex -bond clearance of goo ds should be done to ensure compliance of the said DGFT Notification. The Examination Report can be endorsed on hard copy of Ex -bond Bill of Entry where EDI facility is not extended, and on hard copy as well as EDI system where EDI facility is extended to Bonded Warehouses. It is also clarified that this facility is applicable only to goods that cannot be easily labeled in ports / CFS, having regard to their size and other factors such as sensitivity to temperature and dust. 5.3 As the activity of labeling and re -labeling including declaration of Retail Sale Price (RSP) on goods amounts to manufacture in terms of section 2(f) of the Central Excise Act, 1944, if the same is carried out on goods warehoused, it would be considered as manufacturing operations having been undertaken in bond/warehouse. Accordingly, the provisions of “Manufacture and Other Operations in Warehouse Regulations, 1966‟ would apply on those goods. Importers can, therefore, avail the facility of carrying out la beling in warehouse after following above procedure and the provisions of „Manufacture and Other Operations in Warehouse Regulations, 1966‟. [Refer Circular No.19/2011 -Cus, dated 15 -4-2011]Chapter 18 - Import of Samples - Para 5 - _5. Import of samples under other scheme_.txt 4.1 The samples have to be re -exported within 9 months. However, the Assistant/Deputy Commissioner of Customs, may under special circumstances extend the period of 9 months for a further reasonable period.Chapter 18 - Import of Samples - Para 5 - _5. Import of samples under other scheme_.txt [Refer Notification No. 154/1994 -Cus dated 13.07.1994 as amended by Notification No. 100/95 - Cus dated 26.05.1995 , No. 101/95 - Cus dated 26.05.1995 , No. 75/97 - Cus dated 14.10.1997 , No. 86/99 - Cus dated 06.07 .1999, No. 28/2003-Cus dated 01.03.2003 , No. 50/2005- Cus dated 20.05.2005 , No. 21/2006- Cus dated 28.02.2006 , 74/2007- Cus dated 21.05.2007 , No. 62/2008- Cus dated 06.05.2008 , No. 109/2009- Cus dated 24.09.2009 , No. 16/2010- Cus dated 27.02.2010 , No. 43/2017 dated 30.06.2017 ]Chapter 6 - Customs Valuation - Para 5 - _5. Transaction value_.txt 4.1 According to the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, the Customs Value should be the “Transaction Value”, i.e., the price actually paid or payable after adjustment by Valuation Factors and subject to (a) compliance with the Valuation Conditions and (b) satisfaction of the Customs authorities with the truth and accuracy of the Declared Value.Chapter 7 - Provisional Assessment - Para 1 - _1. Introduction_.txt Provisional AssessmentChapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt 5.1 In terms of the Import Manifest (Vessels) Regulations, 1971 and Import Manifest (Aircrafts) Regulations, 1976any person, who delivers the import manifest for a vessel or an aircraft to the proper officer under Section 30 of the Customs Act, 1962 is require d to be registered with Customs. 5.2 In order to ensure that the Import Manifest for vessel or aircraft is filed prior to arrival of vessel or aircraft, the following procedure has been formulated: i. The person responsible for filing of the Import Manifest, both at Master as well as House - level details, shall register with the Customs in advance. The application for registration shall be made to the jurisdictional Commissioner in Form Vor Form VI, as t he case may be, of the said Regulations. The application should be accompanied by an undertaking to file the manifest details as required. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt ii. Airlines/Steamer Agents/Shipping Lines/Consol Agents (including ‘any other person’ notified as per Section 30 of th e Customs Act, 1962) are assigned business category codes as AL, Custom s Manual , 2023 24 SA, SL and CN, respectively. For the purpose of registration of Airlines/Steamer Agents/Shipping Lines, the existing Airline Code or Steamer Agents Code or Shipping Lines Code already allotte d to them shall be used for filing manifest and same shall be their registration number. As regards consol agents, their registration number shall be of 12 digits (10-digit Income Tax PAN, followed by business category code, i.e. CN). A sample of registrat ion number of a consol agent will look like AAACK8719PCN. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt iii. Airlines/Steamer Agents/Shipping Lines/Consol Agents are required to submit the Information as per the prescribed Annexure “A” which is a system complaint from that contains information prescrib ed as per the Form V and Form VI of the Import Manifest (Aircraft) Regulations, 1976 and Import Manifest (Vessels) Regulations, 1971 respectively, to the respective Commissioners, where they are operating, for capturing the details in the EDI System. iv. In the case of chartered flights where the consol agents themselves are entrusted with the responsibility of filing both Master as well as House -level details, the consol agents will have to be registered with the Customs as airline agent and will be allotte d an ad -hoc/temporary code (accepted by system), as per existing format for each such flight. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt v. Access to the system for filing IGM details will be allowed after the receipt of the applications, in the Annexure “A” along with a self -declaration of the correctness of the particulars, by the jurisdictional Commissioner. The verification of details will be done subsequently a nd for this the applicant will mention in Annexure “A” the name of the Commissionerate i.e. “Port/Airport/ICD of verification” where their details would be verified. In the case of any discrepancies observed at the time of verificati on the registered party would be debarred from filing IGM. The concerned Commissionerate after the verification will send the registration number along with the name of the registered entity to webmaster of www.cbic.gov.in who in turn will post the details on the website for the information of all stakeholders. Verification of the declaration will be done only by the “Port/Airport/ICD of verification” mentioned in Annexure “A” and no other port etc. will be required to do further verification. In case of do ubt, they may refer the same to the Commissioner of “Port/Airport/ICD of verification”. Chapter 2 - Arrival of Conveyances and Related Procedures - Para 6 - _6. Amendments of IGM_.txt vi. The responsibility for filing the import manifest with Master level details shall rest with the person in -charge of the vessel or aircraft or their agent while the Hou se e level details shall be filed by “any other person” specified under Section 30 of the Customs Act, 1962. In case the “any other person” is not registered under the said Regulations, then, the responsibility to file House level details shall also rest w ith the person in -charge of the vessel or aircraft or their agent. 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